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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 93 Documents
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From Cashless Transaction Capability to MSME Creditworthiness: The Role of Digital Accounting Quality in Indonesia’s Fintech Lending Ecosystem Duni Duni; Arniwita Arniwita; Muhammad Fithrayudi Triatmaja; Dika Anggara Putra; Willy Nurhayadi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1155

Abstract

The increasing adoption of cashless payment systems has created new opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve financial transparency and access fintech-based financing. This study examines the influence of cashless transaction capabilities on MSME creditworthiness, with digital accounting quality serving as a mediating variable in Indonesia’s fintech lending ecosystem. A quantitative research design was employed using data collected from 150 MSME owners and financial managers who actively used digital payment services and had experience with fintech-based financial services. The research variables were measured using a five-point Likert scale, and the data were analyzed using Structural Equation Modeling–Partial Least Squares with SmartPLS 3. The results show that cashless transaction capabilities have a significant positive effect on digital accounting quality and MSME creditworthiness. Digital accounting quality also has a significant positive effect on MSME creditworthiness. Furthermore, digital accounting quality significantly mediates the relationship between cashless transaction capabilities and MSME creditworthiness, indicating partial mediation. The model explains 68.7% of the variance in MSME creditworthiness and demonstrates satisfactory predictive relevance and model fit. These findings indicate that cashless transaction capabilities improve creditworthiness not only through traceable transaction histories but also by enhancing the accuracy, completeness, timeliness, and reliability of digital accounting information.
Board Independence as a Governance Signal for Corporate Creditworthiness in Indonesian High-Emission Listed Firms Okevanrianus Putra Hernat; Irwin Irwin; Yanto Yanto; Nunung Apriani; Mis Fertyno Situmeang
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1156

Abstract

This study examines the influence of board independence as a governance signal on corporate creditworthiness among high-issuance listed companies in Indonesia. A quantitative explanatory research design was employed using primary data collected from 150 respondents representing customer perceptions. Data were obtained through a structured questionnaire measured using a five-point Likert scale and analyzed with IBM SPSS Statistics version 25. The analytical procedures included descriptive statistics, validity and reliability testing, normality and heteroscedasticity tests, Pearson correlation, and simple linear regression. The results indicate that all measurement items were valid and reliable, with Cronbach’s Alpha values of 0.912 for board independence and 0.901 for corporate creditworthiness. Board independence had a strong positive correlation with corporate creditworthines. The regression analysis showed that board independence positively and significantly influenced corporate creditworthiness. The coefficient of determination indicated that board independence explained 53.6% of the variation in perceived corporate creditworthiness. These findings support signaling theory and agency theory by demonstrating that independent board oversight signals transparency, accountability, effective risk management, and organizational reliability. The study concludes that strengthening board independence can improve stakeholder confidence and enhance the perceived creditworthiness of high-issuance listed companies in Indonesia.
Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks? Mutia Pamikatsih; M Adhitya Wardhana; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Fadilla Muhammad Mahdi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1157

Abstract

This study investigates the influence of Sharia audit quality on Maqasid-based performance in Indonesian Sharia banks from the perspective of customers. The study adopts a quantitative explanatory research design using primary data collected from 100 customers of Indonesian Sharia banks through a structured questionnaire based on a five-point Likert scale. Purposive sampling was employed to select respondents who had sufficient experience using Islamic banking services. Data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and hypothesis testing using the t-test. The findings indicate that all measurement items are valid and reliable, with Cronbach's Alpha values of 0.889 for Sharia audit quality and 0.901 for Maqasid-based performance. The regression analysis reveals that Sharia audit quality has a positive and statistically significant effect on Maqasid-based performance (β = 0.713; t = 10.488; p < 0.001). Furthermore, the coefficient of determination (R² = 0.528) indicates that Sharia audit quality explains 52.8% of the variation in Maqasid-based performance. These findings suggest that competent, independent, and effective Sharia auditing enhances transparency, accountability, ethical governance, and compliance with Islamic principles, thereby strengthening the achievement of Maqasid al-Shariah within Indonesian Islamic banking institutions. This study contributes to the Islamic banking literature by providing empirical evidence that strengthening Sharia audit practices is essential for improving governance quality and reinforcing customer confidence in achieving Maqasid-oriented organizational performance.

Page 10 of 10 | Total Record : 93

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