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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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Storing System in Improving Smoothness Goods Operations at Luwansa Beach Resort Yohanes Bryan Jehabut; 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.v1i03.118

Abstract

The storage system is very important for every hotel because it can help improve the smooth operation of goods, so this study aims to analyze the string system implemented at the Luwansa Beach Resort Hotel in improving the smooth operation of the hotel. This type of research is qualitative research. The data collection techniques used observation and direct interviews with sources at Luwansa Beach Resort. The results of this study indicate that the storage and disposal of goods at the Luwansa Beach Resort Hotel has implemented a storage system and procedures using the first in first out (FIFO) system and the first expired first out (FEFO) system.
Analysis of The Effect of Profitability, Liquidity, Firm’s Size, and Dividend Policy on Firm’s Value: Empirical Evidence in Non-Cyclicals Consumer Sector Companies Jul Feryanto; Christina Heti Tri Rahmawati
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.119

Abstract

Important factors in assessing whether a company is good or bad can use firm’s size and financial performance. The aim of this research is to analyze profitability (ROA), liquidity (CR), firm’s size (LN), and dividend policy (DPR) on the firm’s value of the consumer non-cyclicals sector which is listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research population is the consumer non-cyclicals sector companies which are listed on the IDX as many as 57 companies. The research sample is a portion of the consumer non-cyclicals sector companies listed on the IDX that meet the sampling criteria of 20 companies. The sampling technique uses purposive sampling, including non-cyclical consumer sector companies that issue annual reports and financial statements, have positive profits, and have complete data such as total current assets, total current liabilities, total assets, number of outstanding shares, cash dividends, and share prices for the 2017-2020 period. The data analysis technique for this study used multiple linear regression analysis with SPSS 25 software. The results showed that profitability (ROA), liquidity (CR), and firm’s size (LN) had a positive effect on firm’s value, while dividend policy (DPR) had a negative effect on firm’s value in the consumer non-cyclicals sector listed on the IDX in 2017-2020. The implication of the results of this study is that investors should conduct financial analysis before purchasing shares, such as looking at the ratios of profitability, liquidity, and firm’s size; the larger the firm’s value, the better the firm’s value.
Financial Performance Analysis at PT. Pegadaian (Persero) Period 2018-2022 Helmi panus Panus; Agus Wahyudi; Ludgardis Deliman; Yohanes Paulus Hanny Wadhi
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.122

Abstract

This study aims to determine the financial performance of PT. Pawnshop (Persero). This type of research is descriptive quantitative, namely explaining financial ratios consisting of Liquidity Ratios, Solvency Ratios, Activity Ratios, and Profitability Ratios. With observations over the last five years (2018-2022), through documentation in the form of financial reports obtained from PT. Pawnshop. The results showed that the financial performance at PT. Pegadaian (Persero) for the last five years has been in an unstable condition, experiencing increases and decreases. Measurement of financial performance using the liquidity ratio which consists of the current ratio, quick ratio and cash ratio. Subjected to different fluctuations. With the average obtained, the current ratio is 182%, the quick ratio is 180% and the cash ratio is 2%. Solvability ratios consisting of a debit to asset ratio and a debit to equity ratio show very good financial performance. With the average obtained, for a debit to asset ratio of 62% and a debit to equity ratio of 168%. Profitability ratios consisting of NPM (Net Profit Margin), return on assets and return on equity show that financial performance tends to experience instability, which means there are increases and decreases. With an average of each, a net profit margin of 75%, return on assets of 4% and return on equity of 58%. The activity ratio consists of total asset turnover with an average of 29 times indicating very good financial performance. While fixed asset turnover with an average of 1.85 times which indicates poor financial performance.
The Effect of Regulatory Compliance and Digital Audit Adoption on Auditor Performance and Financial Reporting Accuracy in Indonesia Loso Judijanto; Tanti Widia Nurdiani; Tri Widyastuti Ningsih; Masdar Ryketeng
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.154

Abstract

The financial reporting landscape in Indonesia is marked by a complex interplay of regulatory compliance and the adoption of digital audit technologies. This study conducted a quantitative analysis to investigate the relationships between regulatory compliance, digital audit adoption, auditor performance, and financial reporting accuracy. The results revealed a robust positive association between regulatory compliance and both auditor performance and financial reporting accuracy. Regulatory compliance emerged as a vital driver of effective auditing and higher financial reporting accuracy in the Indonesian context. In contrast, digital audit adoption, while promising, did not exhibit a significant impact on auditor performance or financial reporting accuracy. The findings underline the importance of regulatory adherence in fostering financial transparency and accountability, and they offer valuable insights for auditors, organizations, and regulatory bodies in Indonesia.
The Impact of Data Volume and Analytical Complexity in Big Data Technology on Financial Performance Prediction in Financial Companies in Indonesia Tanti Widia Nurdiani; M. Anas; Afrizal Afrizal; Indra Sulistiana
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.155

Abstract

This quantitative research explores the intricate relationship between data volume, analytical complexity, and their combined impact on financial performance prediction across 25 Indonesian financial companies. This study utilizes multiple regression analysis and statistical techniques using IBM SPSS Statistics version 26 to uncover the dynamics at play. The findings show that data volume and analysis complexity have a significant and positive role in improving financial performance prediction. The symbiotic relationship between these factors underscores the importance of adopting a holistic approach to data management and analysis. The results of this study have profound implications for financial professionals, data scientists, and decision makers, as it provides a roadmap for utilizing Big Data technology for more accurate and informed decision making in the Indonesian financial sector.
Impact of Real-Time Data, Market Sentiment, and Economic Factors on Investment Profitability in Indonesia Rosy Armaini; Kartika Rachma Sari; Yevi Dwitayanti
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.156

Abstract

The study investigates the complex interplay of real-time data, market sentiment, and economic factors in shaping investment profitability in the context of Indonesia. Real-time data, including stock prices and trading volumes, market sentiment derived from sentiment analysis and expert interviews, and economic factors such as GDP growth, inflation rates, and interest rates are examined for their impact on investment outcomes. Quantitative methods, including correlation analysis, regression analysis, and time series analysis, are employed to analyze a comprehensive dataset spanning an extended period. The findings reveal that real-time data has a significant positive influence on investment profitability, underlining the importance of timely access to financial information. Market sentiment also exerts a notable impact, as more positive sentiment correlates with higher profitability. However, the relationship between economic factors and profitability is nuanced, with GDP growth exhibiting a positive influence and inflation rates and interest rates demonstrating weak negative effects. These results offer practical insights for investors and financial analysts, emphasizing the need to consider a holistic approach that incorporates real-time data, sentiment analysis, and macroeconomic indicators in investment decision-making. The study contributes to a deeper understanding of investment dynamics in the emerging market of Indonesia.
Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research Loso Judijanto; Tri Widyastuti Ningsih; Indah Wati; Sri Adella Fitri
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.166

Abstract

The present study evaluates the influence of International Financial Reporting Standards (IFRS) on scholarly literature through the utilization of bibliometric analysis. This study examines the frequency of occurrence of terms in a dataset consisting of renowned publications, thereby uncovering significant themes and areas of focus in IFRS research. Prominent terminology such as "Financial Reporting Standard," "Reporting," and "Accounting" indicate an exhaustive examination of the practical implementation of reporting standards and accounting principles. Underappreciated terminologies such as "Mandatory Adoption" and "Earnings Management" underscore intricate domains of inquiry, addressing the complexities and ramifications linked to the implementation of IFRS. The analysis reveals overarching themes such as sustained exploration, strategic considerations, and practical application, which offer valuable insights for both researchers and practitioners. The research contributes to the delineation of research priorities, the provision of instructional materials, the orientation of policy deliberations, and the resolution of pragmatic obstacles within the ever-evolving domain of IFRS research.
The Effect of Financial Performance and Company Size on Company Value: A Review of Literature Studies Abdulrival Hartoyo; Darman; Amnatia R Abdullah
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.171

Abstract

The literature review article on the Effect of Financial Performance and Company Size on Company Value aims to formulate a research hypothesis that evaluates the relationship between these variables in future research. The method for writing this literature review article is based on the literature review research method, with data sources coming from various platforms such as Google Scholar, Mendeley, Semantic Scholar, and other online academic sources. The findings from this literature review article show that financial performance has a significant impact on company value, while company size has no effect on company value.
Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity Aprianti, Siska; Sandrayati, Sandrayati; Sari, Kartika Rachma
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.200

Abstract

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.
How Tax Compliance, Audit Quality, and Financial Reporting Quality on Corporate Financial Performance in Manufacturing Companies Dwitayanti, Yevi; Armaini, Rosy
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.201

Abstract

Within the framework of Indonesian manufacturing enterprises, this study explores the intricate links between tax compliance, audit quality, financial reporting quality, and firm financial performance. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), a sample of 175 firms was examined. The effect of these variables on financial performance was evaluated using correlation analysis, hypothesis testing, and descriptive statistics. The findings show a strong positive correlation between business financial performance, financial reporting quality, audit quality, and tax compliance. This study adds to the body of knowledge by providing complex insights specific to the Indonesian manufacturing industry. These insights can be used by investors, policy makers, regulators, and firm management to enhance decision-making procedures and promote sustainable financial practices in the sector.

Page 3 of 8 | Total Record : 72

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