West Science Accounting and Finance
https://wsj.westscience-press.com/index.php/wsaf
<p>Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, and Accounting. International, Management Accounting, Behavioral Accounting, Capital Market, and so on. The topics that are becoming increasingly widespread in the field of accounting research studies are accommodated in this publication. Westscience Accounting and Finance has been in publication since 2023 publishing original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.</p>Westscience Pressen-USWest Science Accounting and Finance2986-9404Analysis of Mapping Regional Tax Potential in Increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023
https://wsj.westscience-press.com/index.php/wsaf/article/view/1597
<p>This study aims to analyze the potential of regional tax revenue in increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023. This study uses a quantitative descriptive approach. The data analysis technique in this study is the analysis of regional tax revenue reports using the Klassen Typology method. The results of the study show that by using the Klassen Typology method, the types of taxes that are included in the Prima/Superior sector are Hotel, Restaurant, Billboard, Street Lighting, Non-Metallic Minerals and Rocks, and Land and Building Rights Acquisition Duty Tax. The types of taxes that are included in the Developing sector are Entertainment, Parking, and Groundwater Tax. The type of tax that is included in the Potential sector is the Rural and Urban Land and Building Tax. Then the type of tax that is included in the Underdeveloped sector is the Swallow's Nest Tax. In the future, the Regional Government of East Lombok Regency is expected to carry out a policy of intensification and extension of the existing regional tax potential to optimize the increase in the tax realization rate, so that the tax revenue figure is in accordance with the potential that should be generated and regional taxes can make a large contribution to the Regional Original Revenue.</p>Siti Syarohan JamilahAbdul MananEka Agustiani
Copyright (c) 2025 Siti Syarohan Jamilah, Abdul Manan, Eka Agustiani
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2025-01-222025-01-2230111010.58812/wsaf.v3i01.1597Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru
https://wsj.westscience-press.com/index.php/wsaf/article/view/1644
<p>The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting</p>Intan Nur RahmawatiArik SusbiyaniGardina Aulin Nuha
Copyright (c) 2025 Intan Nur Rahmawati, Arik Susbiyani, Gardina Aulin Nuha
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2025-01-302025-01-30301111910.58812/wsaf.v3i01.1644The Effect of Inflation, Exchange Rates, and Interest Rates on Stock Returns in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period
https://wsj.westscience-press.com/index.php/wsaf/article/view/1643
<p>This study aims to analyze the effect of inflation, exchange rates, and interest rates on stock returns in the mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used in this research is secondary data, including financial reports, inflation rates, exchange rates, and interest rates obtained from official sources such as the Indonesia Stock Exchange and Bank Indonesia. The analysis method employed is multiple linear regression using SPSS software. The results indicate that, partially, inflation and exchange rates have a negative and significant effect on stock returns, while interest rates have a negative but not significant effect. Simultaneously, inflation, exchange rates, and interest rates significantly influence stock returns. The Adjusted R-Square value of 0.211 suggests that the independent variables in this study explain 21.1% of the variation in stock returns, with the remaining percentage influenced by other factors outside the research model. This study implies that investors should consider inflation, exchange rate fluctuations, and interest rate movements when making investment decisions. Furthermore, the findings serve as a reference for future research on the impact of macroeconomic factors on stock market performance.</p>Susi Nofitasari
Copyright (c) 2025 Susi Nofitasari
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2025-02-052025-02-05301203110.58812/wsaf.v3i01.1643Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency
https://wsj.westscience-press.com/index.php/wsaf/article/view/1594
<p>The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.</p>Dwi Dian Naefatul UmarohGardina Aulin NuhaAri Sita Nastiti
Copyright (c) 2025 Dwi Dian Naefatul Umaroh, Gardina Aulin Nuha, Ari Sita Nastiti
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2025-02-112025-02-11301324110.58812/wsaf.v3i01.1594Murabahah Financing at BMT-UGT Nusantara Capem Kencong Based on PSAK 102
https://wsj.westscience-press.com/index.php/wsaf/article/view/1591
<p>Financing is funding to support planned investments, either done by yourself or by others. This study aims to determine the application of murabahah conformity at BMT UGT Nusantara Capem Kencong with PSAK 102. This type of research is a qualitative descriptive approach research. Qualitative research is research on research that is descriptive in nature and tends to use analysis. This research was conducted at BMT-UGT Nusantara Capem Kencong located at Jalan Krakatau, Pondok Waluh, Kencong, Jember Regency, East Java. The research period was carried out from July to September 2024. The results of this study are the murabahah financing process at BMT-UGT Nusantara Capem Kencong in its implementation, BMT-UGT Nusantara Capem Kencong as a seller that meets customer needs and increases profits according to the agreement between BMT-UGT Nusantara Capem Kencong and customers. BMT-UGT Nusantara Capem Kencong informs customers about the acquisition price of the goods. The accounting treatment of murabahah at BMT-UGT Nusantara Capem Kencong is not fully in accordance with PSAK 102, because BMT-UGT Nusantara Capem Kencong does not impose any fines, considering that customers still find it difficult to pay installments.</p>Winda Nur CahyaniAri Sita NastitiNorita Citra Yuliarti
Copyright (c) 2025 Winda Nur Cahyani, Ari Sita Nastiti, Norita Citra Yuliarti
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2025-02-112025-02-11301424910.58812/wsaf.v3i01.1591Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung
https://wsj.westscience-press.com/index.php/wsaf/article/view/1570
<p>Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.</p>Nabila SafitriAri Sita Nastiti Rendy Mirwan Aspirandi
Copyright (c) 2025 Nabila Safitri, Ari Sita Nastiti , Rendy Mirwan Aspirandi
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2025-02-112025-02-11301505910.58812/wsaf.v3i01.1570