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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 78 Documents
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Effects of Social Capital, Financial Access, Innovation, Socioeconomic Status and Market Competition on the Growth of Small and Medium Enterprises In West Java Province Herny Constantia Fanggidae; Sutrisno Sutrisno; Frits Oscar Fanggidae; Riko Mersandro Permana
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 (187.35 KB) | DOI: 10.58812/esaf.v1i02.69

Abstract

This study aimed to investigate the effects of social capital, financial access, innovation, socioeconomic status, and market competition on the growth of small and medium enterprises (SMEs) in West Java Province. A cross-sectional survey design was employed, and data were collected from 384 SMEs using a structured questionnaire. Descriptive statistics, correlation analysis, and regression analysis were used to analyze the data. The findings showed that social capital, financial access, innovation, socioeconomic status, and market competition had a significant positive effect on the growth of SMEs in West Java Province. The study contributes to the existing literature by providing empirical evidence on the relationship between these factors and the growth of SMEs.
Beyond Numbers: Unravelling the Dimensions of Environmental Accounting through Bibliometric Exploration Edy Susanto; Khoiruddin
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.98

Abstract

Environmental accounting has received significant attention in recent years due to the increasing awareness of the impact of business activities on the environment. Traditional accounting practices often need to capture the true costs of environmental externalities, necessitating a more comprehensive approach. This study aims to explore the dimensions of environmental accounting beyond numbers by using an exploratory bibliometric methodology. By conducting a systematic review of the relevant literature and analyzing bibliometric data, this research seeks to identify emerging trends, key contributors, and research gaps in the field of environmental accounting.
The Evolution of Accounting Information Systems Research: A Bibliometric Analysis of Key Concepts and Influential Authors Rika Lidyah; Aslichah; Siska Yulia Defitri; Eko Sudarmanto; Arief Yanto Rukmana
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.99

Abstract

This research paper provides a comprehensive bibliometric analysis of the evolution of Accounting Information Systems (AIS) research, focusing on key concepts and influential authors. This research uses a systematic data collection process, gathering scientific publications from leading academic databases. Clear inclusion and exclusion criteria were established to select relevant articles for analysis. This methodology uses a variety of bibliometric techniques, including citation analysis, co-citation analysis, keyword analysis, and network analysis, to comprehensively explore the data set. Its findings reveal historical developments and the current state of SIA research, identifying highly cited articles, influential authors, prominent keywords, and collaborative networks. This analysis provides insight into the evolution of key concepts in AIS research and the contributions of influential authors. The results have implications for future research, guide researchers in selecting research areas and promote interdisciplinary collaboration. This research contributes to a better understanding of the trends, patterns, and influential contributors that have shaped the field of AIS.
The Effect of Understanding of Accounting Standards and Internal Control Systems on the Quality of Financial Statements with the Application of Accounting Software as a Moderating Variable Desmia Rahmadani; Dwiyanjana Santyo Nugroho
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.101

Abstract

This research examines the effect of understanding accounting standards and internal control systems on the quality of financial reports by applying accounting software as a moderating variable. The population of this research is MSMEs in DKI Jakarta. This study used a sampling technique, namely Proportional Stratified Random Sampling. The number of samples studied was 96 MSMEs in DKI Jakarta using a Likert scale measurement questionnaire. Testing the research data is done by testing the validity, reliability, classic assumption, and hypothesis tests. The results of this study indicate that the application of accounting software can strengthen the effect of understanding accounting standards and internal control systems on the quality of financial reports.
The Influence of Digital Payments and Financial Stressors on Consumptive Behavior of MNC University Students Intan Aprilia; Dwiyanjana Santyo Nugroho
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.102

Abstract

This study aimed to determine the effect of digital payments and financial stressors on the consumptive behavior of MNC university students. This study uses quantitative research methods by distributing questionnaires to MNC university students with 62 samples from four majors. The result is that digital payments affect the student consumptive behavior of MNC University. The result is that digital payments and stressors simultan affect the student consumptive behavior of MNC University. But the financial stressors no affect the consumptive behavior of MNC University students. The weakness of this study is that it only uses one place as the object of research, so the findings cannot be generalized. Future research can increase the number of samples, not just focus on specific majors. It is recommended to increase the number of samples according to the majors at the University. Also, further research should add or replace other variables related to digital payments, financial stressors, and consumptive behavior.
Potential Sectors That Can Help Increase Local Revenue in Mahakam Ulu Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman; Melda Aulia Ramadhani
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.103

Abstract

This study aims to find sectors that can contribute to the increase in Local Original Income (PAD) of Mahakam Ulu Regency. Mahakam Ulu Regency has the potential of natural and human resources that can be utilized to encourage regional economic growth. Therefore, this study was conducted to understand the sectors contributing to PAD. The research method used involves analyzing the economic data of Mahakam Ulu Regency, identifying potential resources, and mapping the sectors' potential using tools such as LQ analysis, Klassen typology analysis, and Shift Share analysis. The results showed that several potential sectors affect the increase in PAD in Mahakam Ulu Regency: agriculture, forestry, fisheries, warehousing, and transportation. To improve PAD, it is necessary to carry out a development plan that includes development strategies for potential sectors, supporting policies, and implementation steps.
Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices Mekar Meilisa Amalia
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.105

Abstract

This research uses a comprehensive bibliometric analysis to explore the literature on public sector accounting practices and their impact on accountability and transparency. The research used VOSviewer, a bibliometric analysis tool, to visualize and analyze the bibliometric network, revealing patterns of collaboration, influential publications, and key themes. The data collection process yielded 840 scholarly articles from leading academic databases, with a focus on English-language publications in the past decade. The results show six distinct publication clusters, each highlighting significant research themes. Cluster 1 emphasizes innovation and transparency, indicating the relevance of accounting change and performance measurement in public sector organizations. Cluster 2 centers on accounting reform and the adoption of accrual accounting practices, exploring the transition from cash-based to accrual-based accounting in the public sector. Cluster 3 studies forensic accounting and internal audit practices, reflecting the growing interest in fraud detection and risk management in public sector entities. Cluster 4 highlights the importance of information systems and efficiency in public sector accounting. Cluster 5 centers on the pressing issue of corruption in the public sector and the role of audit in combating corrupt practices. Cluster 6 explores the potential application of private sector accounting practices in the public sector. Keyword analysis identified the most frequently occurring keywords, such as "accountant", "public sector reform", "performance", and "service", underscoring their importance in the literature. Conversely, keywords with fewer occurrences, such as "transparency" and "information systems", indicate areas that require further attention and research.
The Impact of Financial Statement Quality on Investment Decision Making: A descriptive study of the Banking Sector in West Java Irwan Moridu
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.109

Abstract

The impact of the quality of financial statements on investment decision-making is a crucial area of research in the realm of finance. This descriptive study investigates this relationship in the banking sector of West Java, Indonesia. The research employs a combination of quantitative and qualitative methods, analyzing financial statements from selected banks and conducting surveys and interviews with investment decision-makers. The findings reveal that the majority of banks demonstrate consistent adherence to accounting principles, ensuring accurate and relevant financial information. However, concerns regarding the timeliness of financial reporting and comparability of financial statements were identified. Investment decision-makers emphasize the importance of financial statement quality in their evaluations, highlighting its role in building confidence and trust. High-quality financial reporting positively influences investment attractiveness. The study's implications suggest that enhancing financial statement quality can lead to improved investor confidence, reduced cost of capital, and increased transparency in the investment landscape. Future research can explore other sectors and regions, providing a more comprehensive understanding of this crucial relationship.
The Role Corporate Governance in Managing Financial Risk: A Qualitative Study on Listed Companies Irwan Moridu
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.110

Abstract

This qualitative study examines the role of corporate governance in managing financial risk within Company X, a pseudonymized listed company based in West Java. Corporate governance practices play a pivotal role in shaping the strategic direction and operational decisions of modern businesses, influencing their overall performance and long-term sustainability. The research employs in-depth interviews with key stakeholders, including board members, executives, auditors, and financial experts, to gain insights into the practices, policies, and mechanisms employed by Company X to manage financial risk. The findings highlight the significance of effective corporate governance in mitigating financial risks and fostering trust among stakeholders. The study contributes valuable insights into the complex relationship between corporate governance and financial risk management, providing practical implications for enhancing risk governance in Indonesia's business landscape.
Analysis of The Level of Taxpay Compliance For Micro Small Medium Enterprises in Paying Tax in Labuan Bajo ViviLorensia Hartini; Agus Wahyudi
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.117

Abstract

This study aims to analyze the level of taxpayer compliance for SMEs in paying taxes in Labuan Bajo. The research method used is a quantitative descriptive method. The population of this study was 200 MSME actors in Labuan Bajo and the data collection technique used in this study was distributing questionnaires to respondents. The method of data analysis was carried out using a total sample of 100 MSME taxpayer respondents. Then the respondents' answers could be developed using the three box method formula. The results showed that the compliance of MSME taxpayers in Labuan Bajo in complying with tax regulations reached an average of 72.79% and was included in the high category.

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