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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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Calculation of Production Prices Using the Full Costing Method and Cost of Sale Using the Cost Plus Pricing Method on D'atabajo Coffee Esi, Mariana; Wahyudi, Agus
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.v2i02.217

Abstract

This study aims to compare the calculation of the cost of goods produced between the full costing method and the cost of goods sold based on the cost plus pricing method at the D'atabajo Coffee business, and evaluate its impact on sales profit. The research method used is qualitative research with the place and time of research at D'atabajo Coffee, Labuan Bajo, West Manggarai. The data used includes qualitative data in the form of business history and accounting policies, and quantitative data in the form of production costs and selling price calculations. Data collection techniques involved interviews and documents. Data analysis includes data collection, validity test, analysis, and conclusion. From the results of the study, there is a significant difference between the cost of goods produced from the two methods. The difference for the calculation of cost of goods manufactured by D'atabajo Coffee for arabica is Rp 17,909 and for robusta is Rp 8,898. Meanwhile, the difference from the selling price for arabica is IDR 2,711 and for robusta is IDR 4,569. This difference indicates the potential to review the pricing strategy to match the expected margin and increase business profitability.
The Influence of Internal Audit and Risk Control on Crisis Management in the Tourism Industry in Indonesia Dewi, Irra Chrisyanti; Sudarmanto, Eko; Yulianti, Eka Budi; Legito, Legito; Susanto, Edy
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.v2i02.221

Abstract

This research investigates the complex interactions between Internal Audit, Risk Control, and Crisis Management in the dynamic landscape of Indonesia's tourism industry. Using a quantitative approach, this study employed Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze survey data collected from stakeholders in the industry. Descriptive statistics showed positive perceptions of Internal Audit and Risk Control, with room for improvement in Crisis Management effectiveness. Measurement model assessment established reliability and construct validity, paving the way for robust structural model analysis. The results show that Internal Audit and Risk Control significantly and positively influence Crisis Management. Practical implications include customized strategies for optimal crisis resilience, while policy recommendations underscore the importance of a standardized framework. Despite its limitations, this study contributes valuable insights to the crisis resilience literature, offering a nuanced understanding of the dynamics of Indonesia's tourism sector.
Comparative Analysis of Budget Performance in Nigeria: Pre and Post-Covid-19 Impact Abdullahi Sule, Sani; Mulyanto, Mulyanto
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.v2i02.222

Abstract

This research investigates the pronounced impact of the Covid-19 epidemic on Nigeria's fiscal performance, evaluating the budget dynamics both before and after the pandemic. The findings reveal a persistent pattern of budget underperformance characterized by revenue shortfalls and a reliance on international loans for budget implementation. This is a notable trend, considering Nigeria's status as an oil-producing nation. The study underscores a concerning aspect wherein the country, traditionally recognized for its oil wealth, finds itself in the paradoxical position of servicing significant debt. The fiscal challenges, exacerbated by the pandemic, have necessitated a closer examination of economic policies and their implications. In response to the economic fallout, the Nigerian government enacted the Economic Sustainability Plan (ESP, 2020) as a comprehensive post-Covid-19 recovery strategy. While this plan holds promise for economic revitalization, the effectiveness of its accompanying policies in addressing the root causes of fiscal challenges remains a crucial aspect to monitor. As the nation grapples with the aftermath of the pandemic, there is a pressing need for meticulous policy implementation to ensure that the Economic Sustainability Plan not only alleviates immediate economic concerns but also serves as a catalyst for long-term, inclusive, and sustainable economic development. This study contributes to the ongoing discourse on Nigeria's economic resilience in the face of external shocks, emphasizing the imperative of sound fiscal management and policy efficacy for a robust recovery.
Recent Developments in Financial Innovation Research and Sustainable Accounting Models Bibliometric Analysis approach Judijanto, Loso; Sudarmanto, Eko; Kalsum, Ummu; Iskandar, Deni
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.v2i02.227

Abstract

This study conducts a systematic bibliometric analysis to examine recent developments in financial innovation research and sustainable accounting models. The intertwining of financial innovation and sustainability reflects a significant shift in the global economic paradigm, with innovations such as green bonds and impact investing reshaping financial markets. The research aims to identify key themes, trends, and interdisciplinary connections within the literature, offering insights for academia, practitioners, policymakers, and other stakeholders. Analysis reveals a growing emphasis on the role of financial innovation in driving sustainable growth and the importance of sustainable accounting in fostering transparency and accountability. The study also highlights emerging research directions, including interdisciplinary approaches, drivers of innovation and development, microfinance impact on household economics, and the nexus between education and health. Ultimately, this research seeks to contribute to the advancement of knowledge and practices promoting both financial prosperity and environmental and social well-being.
The Effect of Implementing PSAK 72 in Recognizing Business Income from Outsourcing Labor Provision Services and Reconciling Income Tax Returns and VAT (Case Study at PT XYZ) Payaw, Daniel; Nugrahanti, Trinandari P
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.289

Abstract

The demands of globalization have led to increased cross-border transactions, necessitating the harmonization of financial reporting standards. PSAK 72, adopted from IFRS 15, was implemented in Indonesia on January 1, 2020, impacting various sectors, including the outsourced labor provision services sector. This study focuses on PT XYZ, examining the significant effects of PSAK 72 on income recognition and cost reporting, compared to the previous PSAK 23. The implementation of PSAK 72 resulted in a substantial increase in reported income and costs, despite minimal growth in customer numbers and contracts. The study also explores the fiscal adjustments required to reconcile income reporting between commercial financial reports and tax returns, highlighting the differences in income recognition principles between PSAK 72, the Income Tax Law, and VAT regulations. Through qualitative case study methods, including interviews, document analysis, and literature review, the research provides insights into the impact of PSAK 72 on financial reporting and tax compliance for entities in the outsourced labor services sector. The findings suggest the need for entities to adopt proper recording practices and for tax authorities to update regulations in line with evolving accounting standards to ensure legal certainty and minimize disputes.
Analysis The Influence of Internal Audit and Internal Control on Fraud Prevention: Literature Review Articles Ramdhona, Muhammad Ricky; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.290

Abstract

The objective of this study is to examine the impact of internal audit and internal control on the prevention of fraud. The used approach involves doing a literature review by examining six (6) primary studies that have investigated the impact of internal audit and inter-nal control on fraud prevention. The research findings indicate that internal audit factors have an impact on fraud prevention, while internal control variables also have an affect on fraud prevention.
The Impact of Financial Market Volatility and Political Instability on Tourism Sector Performance Case Study on Major Tourism Destinations in Indonesia Lesfandra, Lesfandra
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.291

Abstract

This study investigates the impact of financial market volatility and political instability on the performance of the tourism sector in major tourism destinations in Indonesia. Utilizing a quantitative research approach, data were collected from 180 respondents through a structured questionnaire employing a Likert scale. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) version 3. The findings indicate that both financial market volatility and political instability have positive and significant relationships with the performance of the tourism sector. These results suggest that despite the challenges posed by financial and political fluctuations, the tourism sector in Indonesia remains resilient and continues to thrive. The study highlights the importance of strategic planning, effective marketing, and continued investment in tourism infrastructure to sustain growth amidst financial and political uncertainties. These insights are valuable for policymakers and stakeholders in the tourism industry to enhance the robustness and sustainability of the sector.
Analyzing Research Trends and Future Prospects in Islamic Capital Markets through Bibliometric Mapping Judijanto, Loso; Efendi, Efendi; Ode, Haruni; Sipayung, Baren
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.292

Abstract

This study conducts a comprehensive bibliometric analysis of the Islamic finance field, utilizing VOSviewer to map out the scholarly landscape and investigate author collaborations, thematic clusterization, and evolving research trends. Our analysis identifies key thematic clusters centered on Islamic banking, Sharia law, and various financial instruments like Sukuk, along with the examination of market dynamics such as volatility and the impact of global disruptions like the COVID-19 pandemic. The study highlights the multidimensional nature of Islamic finance research and pinpoints areas with potential for deeper investigation, particularly in the integration of technology and ethical finance principles into Islamic financial practices. Furthermore, the exploration of author collaboration networks reveals a robust academic community with influential scholars at the core, facilitating a dynamic exchange of ideas and fostering significant research developments. The findings suggest promising directions for future research, emphasizing the need for further integration of interdisciplinary approaches and emerging technologies in the field of Islamic finance. This study serves as a valuable resource for academics, practitioners, and policymakers engaged in Islamic finance, offering insights that can drive future innovations and collaborations in the sector.
Analysis of the Effect of Risk Management and Compliance Practices on Financial Performance and Corporate Reputation in the Financial Industry in Indonesia Judijanto, Loso; Hairuddin, Sitti Hartati; Subhan, Subhan; Sipayung, Baren
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.293

Abstract

This study examines the impact of risk management and compliance practices on the financial performance and corporate reputation of financial institutions in Indonesia. Utilizing a quantitative approach, data were collected from 160 financial institutions through a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that both risk management and compliance practices significantly enhance financial performance and corporate reputation. Specifically, risk management practices have a stronger positive impact on both outcomes compared to compliance practices. These findings underscore the necessity for financial institutions to integrate comprehensive risk management and compliance strategies into their operations to achieve financial stability and bolster their reputation. The study provides valuable insights for practitioners and policymakers, highlighting the critical role of these practices in fostering long-term sustainability and success in the financial industry.
Implementation of an Accounting Information System Improving the Quality of Financial Reporting Ajrina, Ajrina; Hazmi, Yusri; Farisi, Bayu Al; Mauliza, Nurul
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.294

Abstract

Information systems play a crucial role in companies and businesses, particularly in accounting information systems. This study centers on the execution of accounting information systems to achieve enhanced quality of financial statements. The research methodology employed in this study is a comprehensive review of existing literature. The data utilized is classified as secondary data. The study findings demonstrate that the use of accounting information systems has a substantial influence on enhancing the accuracy and reliability of financial statements. Furthermore, the effective utilization of accounting information systems is contingent upon the backing of management, which plays a role in enhancing the accuracy and reliability of financial statements.

Page 4 of 8 | Total Record : 72

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