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The Es Accounting and Finance
Published by Eastasouth Institute
ISSN : 29857139     EISSN : 29642752     DOI : https://doi.org/10.58812/esaf
Core Subject : Economy,
Economics, Econometrics & Finance
ESAF - The Es Accounting and Finance is a peer-reviewed journal and open access three times a year (March, July and November) published by Eastasouth Institute. ESAF aims to publish articles in the field of Financial Accounting, Managerial Accounting, Public Sector Accounting, Auditing and Forensic Accounting, Accounting Education, Tax Accounting, Capital Markets and Investments, Accounting Information Systems, and Environmental Accounting. ESAF accepts manuscripts of both quantitative and qualitative research based on its originality, relevance, and contribution to the development of accounting practice and profession in Indonesia. ESAF publishes papers: 1) review papers, 2) basic research papers, and 3) case study papers. ESAF has been indexed in, Crossref, and others indexing. All submissions should be formatted in accordance with ESAF template and through Open Journal System (OJS) only.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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Analysis of the Implementation of Corporate Social Responsibility (CSR) in Islamic Financial Institutions in the Triple Bottom Line Perspective (Study at PT BPRS Puduarta Insani) Rafika Hayati Dalimunthe; Muhammad Arif; Laylan Syafina
The ES Accounting And Finance Vol. 1 No. 01 (2022): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

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Abstract

This study aims to analyze the implementation of Corporate Social Responsibility (CSR) at PT BPRS Puduarta Insani and see its suitability with the triple bottom line concept. The research method used in this study is a descriptive qualitative approach. The types of data used are primary and secondary data. Primary data were obtained through interviews with the President Director and Personnel Staff of PTBPRS Puduarta Insani. Secondary data were obtained from books, scientific journals, theses and other documents related to research. Data collection techniques used observation, interviews and documentation. The data analysis is done by reducing the data, presenting the data, verifying the data and drawing conclusions. Based on the results of research conducted at PT BPRS Puduarta Insani, it can be concluded that the implementation of CSR has been going well. When viewed from the triple bottom line concept, CSR at PT BPRS Puduarta Insani has been carried out well in the aspects of profit and people. Economic responsibility (profit) can be seen from the company's commitment to remain focused on profits for the survival of the company and set aside 4% to 5% of annual profit for CSR activities. Social responsibility (people) is actually implemented through CSR programs such as donations for orphans, scholarships, mosque construction and other social activities. It's just that on the planetary aspect, PT BPRS Puduarta Insani has never carried out activities that are in direct contact with nature, only within the company's internal scope, such as when Covid-19 provided a place for washing hands and hand sanitizers, while maintaining the cleanliness and comfort of the work environment so that employees those who work feel comfortable.
Analysis of Factors Affecting Leverage in Manufacturing Companies Listed on the Indonesia Stock Exchange Arni Maharani
The ES Accounting And Finance Vol. 1 No. 01 (2022): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

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Abstract

This study aims to examine the factors that affect leverage, as measured by profitability, liquidity, asset tangibility, growth opportunity, company size, business risk, and free cash flow. Profitability is measured by return on assets, and liquidity is measured by the current ratio in influencing leverage. The population used in this study were 438 manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2015. The research sample was selected using a purposive sampling method so that 208 manufacturing companies were found that met the criteria. Data analysis in this study used multiple regression. The results showed that profitability and liquidity had a significant negative effect on leverage, growth opportunity had a positive effect on leverage, and firm size has a positive effect on leverage. Meanwhile, asset tangibility, business risk, and free cash flow do not affect leverage.
Implementation of Village Fund Utilization Policy in Supporting Autonomy of Oefafi Village in East Kupang District, Kupang Regency - East Nusa Tenggara Province William Djani; Jeni Jacoba Therik; Eliza Margaretha Mbatu
The ES Accounting And Finance Vol. 1 No. 01 (2022): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

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Abstract

The objective of this study is to provide clarity on several things to realize the objectives of implementing the policy on the use of village funds, and therefore the research team conducted a study of the theory and concept of policy implementation as one of the areas of study for public policy. The goal is that this perspective can direct the focus of research on a research framework and analysis that is appropriate, relevant, applicable, measurable with a methodology that can be scientifically justified. The results showed that the process of implementing programs funded by village funds helped Oefafi village to develop its village. However, the regional and village governments certainly have a number of limitations in improving the implementation aspects of village fund utilization policies to support village autonomy in a sustainable manner. The results of the study show that the variables of policy implementation in the use of village funds are still not running optimally and require serious attention from parties related to the management of Oefafi village funds and need to be derived as new concepts of public policy implementation based on the social context so that in the end they are able to provide concrete contribution to the achievement of the village development program strategy. Therefore, the recommendations put forward in this study are that it is necessary to achieve policy goals as the final target that requires attention and support from resources, communication, implementing attitudes, bureaucratic structures, conducive environmental aspects, policy measures and objectives to determine the success of the policy implementation process.
Exposing Household Cost Accountability Practices: A Study Of Islamic Ethnomethodology Mohamad Anwar Thalib
The ES Accounting And Finance Vol. 1 No. 01 (2022): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

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Abstract

This study aims to reveal household cost accountability practices conditional on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis: charity, knowledge, faith, revealed information, and good deeds. The study found that accountability for household expenses was carried out by directly conveying the use of costs, showing the items purchased, and showing records of household expenses. The practice of accountability for household expenses is conditional on the value of trust and mutual trust between husband and wife. These two values are a manifestation of their obedience to God's commands
Efficiency Analysis Of Commercial Banks And Islamic Commercial Banks : Evidence From Indonesia Abdullah Haidar; Evania Herindar
The ES Accounting And Finance Vol. 1 No. 01 (2022): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

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Abstract

The purpose of this study is to examine the efficiency of commercial banks (BUK) and Islamic commercial banks (BUS) in Indonesia, which has a total of 19 BUK and 14 BUS. The CRS and VRS models are used in this study to analyse efficiency with data envelopment analysis over a five-year period (2016-2020) using the intermediary approach. According to the study's findings, there are still many BUKs and BUSs that need to improve their efficiency, as well as many efficient BUKs and BUSs. When comparing the two types of banks, the analysis results show that BUK is more efficient than BUS. The output variables, namely the amount of financing and operating income, are the leading cause of BUK and BUS inefficiency in Indonesia. This study also found that the COVID-19 pandemic reduced the efficiency of the BUK while maintaining or slightly increasing the efficiency of the BUS.
Effects of CEO Duality, Board Independence, Ownership Concentration, Company Age on Profit Persistence and Firm Value: An Empirical Study of Manufacturing Companies in West Java, Indonesia Maromi Merlin Mbate; Sutrisno
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.36 KB) | DOI: 10.58812/esaf.v1i02.62

Abstract

This research examines the dual effect of CEO, board independence, ownership concentration, and company age on earnings persistence and firm value in manufacturing companies in West Java, Indonesia. The study conducted a survey of 78 manufacturing companies in West Java in 2022. The results show that CEO duality has a negative effect on earnings persistence, while board independence has a positive effect on earnings persistence. Ownership concentration has no significant effect on earnings persistence, and company age has a positive effect on earnings persistence. In addition, board independence and company age have a positive effect on firm value, while CEO duality and ownership concentration have no significant effect on firm value. These findings suggest that companies with separate CEO and board chairman positions and higher board independence are more likely to have persistent earnings and higher firm value. The study also implies that company age plays an important role in determining earnings persistence and firm value.
Achieving Access to External Finance Among Indonesian Entrepreneurs Through Financial Literacy, Financial Inclusion, Availability of Collateral, and Government Policy: A Study on Large Industrial Entrepreneurs in West Java Fachrurazi; Arief Yanto Rukmana; Sutrisno; Efendi
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.378 KB) | DOI: 10.58812/esaf.v1i02.63

Abstract

Access to external finance is crucial for the success and growth of entrepreneurs, especially in developing countries like Indonesia. This study examines the relationship between financial literacy, financial inclusion, collateral availability, government policy, and the achievement of external finance access among large-scale industrial entrepreneurs in West Java. Using a structural equation model with Smart PLS, data was collected from a sample of 200 entrepreneurs in West Java. The findings show that financial literacy has a significant positive influence on the achievement of external finance access, followed by financial inclusion, collateral availability, and government policy. These results indicate that policymakers and financial institutions should focus on improving financial literacy and increasing financial inclusion to enhance external finance access for entrepreneurs. Additionally, entrepreneurs should strive to improve their financial literacy to increase their opportunities for accessing external finance.
Effects of Capital, Usage of Accounting Information, Financial Statements, and Characteristics Entrepreneurship on Financial Capability and Business Performance of MSMEs Henky Hendrawan; Asri Ady Bakri; Acep Fatchuroji; Fauzi; Rustam Effendi
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.696 KB) | DOI: 10.58812/esaf.v1i02.64

Abstract

This study aims to investigate the influence of capital, use of accounting information, financial reporting, and entrepreneurship on the financial capability and business performance of micro, small, and medium-sized enterprises (MSMEs) in Bogor, Indonesia. A cross-sectional survey was conducted, and data were collected from 200 MSMEs using a structured questionnaire. Smart-PLS was used to analyze the data and test the research hypotheses. The findings indicate that capital, use of accounting information, financial reporting, and entrepreneurship have a significant positive influence on the financial capability and business performance of MSMEs in Bogor These results suggest that MSMEs should prioritize obtaining sufficient capital, ensuring access to reliable accounting information and financial reporting, and developing entrepreneurial skills to improve their financial capability and business performance. The practical implications of this study suggest that MSMEs should focus on obtaining sufficient capital to invest in their businesses, ensuring access to reliable accounting information and financial reporting to make wise financial decisions, and developing entrepreneurial skills to identify and capitalize on opportunities in the market. This study has several limitations, including the use of self-reported data and a cross-sectional design, which limits the generalizability of the findings. Future research could address the limitations of this study by conducting longitudinal research using objective measures of financial capability and business performance. Additionally, similar studies could be conducted in other geographical locations to test the generalizability of the findings. Overall, this study provides important insights into the factors that contribute to the success of MSMEs and has practical implications for MSMEs in Bogor, Indonesia.
The Role of Accounting Digitization in Entrepreneurial Success in West Java : Quantitative Study of Efficiency, Accuracy, Cost Reduction, Customer Satisfaction, and Data Security Eka Merdekawati Imeda Seseli; Kathleen Asyera Risakotta; Adhi Bawono
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.289 KB) | DOI: 10.58812/esaf.v1i02.65

Abstract

The aim of this study was to investigate the role of accounting digitization in entrepreneurial success in West Java. A quantitative research approach was used, and data were collected from 250 small and medium-sized enterprises (SMEs) using a structured questionnaire. The study analyzed the impact of accounting digitization on efficiency, accuracy, cost reduction, customer satisfaction, and data security using Structural Equation Modeling (SEM) with Smart PLS software. The results of the study showed that accounting digitization has a significant positive impact on all five constructs. Specifically, the use of accounting digitization tools improves the efficiency and accuracy of accounting processes, leading to cost savings and increased customer satisfaction. Additionally, data security measures are crucial to protect sensitive financial information. The study highlights the importance of government support and policies that encourage the adoption of accounting digitization by SMEs in West Java. This can help SMEs to remain competitive in the global market, increase productivity, and create more job opportunities. However, the study has some limitations, such as the focus on only one region and the use of a quantitative research approach. Future research can use a qualitative research approach to gain more in-depth insights into the experiences and perceptions of SME owners and managers regarding accounting digitization.
Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies Syamsu Rijal; Asri Ady Bakri; Arjang
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.424 KB) | DOI: 10.58812/esaf.v1i02.66

Abstract

This study aims to examine the effect of auditor specialization, auditor characteristics, and board independence on audit quality through intellectual capital in service companies in West Java. The research was conducted using a quantitative approach with a sample of 384 service companies in West Java. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of this study showed that auditor specialization, auditor experience, and board independence had a positive and significant effect on audit quality. Meanwhile, intellectual capital has a significant mediating effect on the relationship between auditor specialization, auditor experience, and board independence on audit quality. The findings of this study provide important insights into the factors that contribute to the enhancement of audit quality in service companies. This study suggests that service companies in West Java should consider hiring specialized auditors, experienced auditors, and independent boards to improve audit quality. Additionally, companies should also focus on the development of intellectual capital, which plays an important role in enhancing audit quality.

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