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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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Internal Control System Munira, Hijratil; Hazmi, Yusri; Ramadhani, Zuhratul Dinda; Syahira, Cut Yulia
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.v2i03.295

Abstract

This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods, namely describing research results and then drawing conclusions. The conclusion drawn from this article is that to create internal control within the company, it is necessary to obtain quality employees who are in accordance with their responsibilities. The responsibility for developing and operating good internal accounting controls within the company lies in the hands of top management, because the management of funds from company owners is in the hands of top management. In this case, internal control has an important role in company management.
Methodology of Development of Account Information Systems Prastiwi, Ella; Hazmi, Yusri; Putri, Siti Muthmainnah; Farabi, M Iqbal
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.v2i03.296

Abstract

System development methodology is the framework used to design, develop, and implement information systems. Accounting Information Systems (SIAs) play an important role in managing financial and operational data within an organization. Effective SIA development requires structured and systematic methodology. The method used is descriptive qualitative. This article discusses a variety of SIA development methodologies, including Waterfall, Agile, and DevOps. (Development and Operations). The aim of this article is to evaluate the advantages and disadvantages of each methodology and provide guidance for developers and project managers in choosing the methodology that best suits their organization's needs.
Analysis of Return on Equity and DER on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District Nasution, Nina Andriany; Panggabean, Fitri Yani; Agustin, Khairani
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.v2i03.298

Abstract

To analyze Return on Equity and DER (Debt to Equity Ratio) on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District. Specifically, to analyze the measurement of Return on Equity (ROE) and DER on Economic Value Added (EVA). Uses Regression Data Type from 2016 - 2023, Multiple Linear Regression. The results are: 1) ROE has a positive and partially significant effect on EVA, because an increase in equity can increase the added value of positive EVA at PT. BPRS Puduarta Insani Deli Serdang; 2) DER has a negative and partially significant effect on EVA, because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative EVA value at PT. BPRS Puduarta Insani Deli Serdang; 3) ROE and DER simultaneously have a positive and significant effect on EVA at PT. BPRS Puduarta Insani Deli Serdang District.
The influence of ROA and Sales Growth on Firm Size Hamzah, Zeze Zakaria; Gursida, Hari; Indrayono, Yohanes
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.v2i03.326

Abstract

The Industrial Revolution is a time when human work in various fields began to be replaced by machines. This study wants to examine how the effect of Return of Assets and Sales growth on firm size. The population in this study were 263 companies. And observations were made in accordance with the criteria and found a total sample of 40 companies. The data analysis method used in this research is Regression. The results are 1) Return on Assets has a negative effect on financial distress 2) Sales Growth has a negative effect on financial distress is rejected.
The Influence of USDT Dominance on Volatility and Stock Market Performance in Indonesia Putera, Muhammad Tommy Fimi; Ramadhani, Muhammad Harits Zidni Khatib
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.338

Abstract

This study aims to analyze the influence of USDT (Tether) dominance on the volatility and performance of the stock market in Indonesia. USDT, as one of the largest stablecoins in the world, plays a significant role in the global crypto market and can impact various asset classes including stocks. This study uses time series data covering the period from 2018 to 2023, focusing on the Indonesian stock market index (IHSG) and USDT dominance in the crypto market. The methods used in this research include multiple regression analysis to examine the relationship between USDT dominance and IHSG movements, as well as Granger Causality tests to evaluate whether USDT dominance can predict changes in stock market volatility. The results show a significant relationship between increased USDT dominance and increased stock market volatility in Indonesia. Additionally, USDT dominance is found to have a predictive effect on the decline in stock market performance, especially in unstable market situations. These findings have important implications for investors and policymakers in Indonesia, given the increasing interconnection between the crypto market and traditional financial markets. This study recommends tighter monitoring of stablecoin movements like USDT and enhanced financial literacy among market participants to anticipate potential volatility impacts.
Analysis of The Effectiveness of Hotel Tax, Restaurant Tax, and Street Lighting Tax in Increasing Regional Tax Revenue of East Lombok Regency in 2018-2022 Osalan, Lalu Ami; Alwi, Muhammad; Agustiana, Eka
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.347

Abstract

This study aims to analyze the effectiveness and contribution of hotel tax, restaurant tax, and street lighting tax in East Lombok Regency in 2018-2022. This study uses a quantitative research type. Data obtained from the Regional Revenue Agency of East Lombok Regency in 2023. The results of this study indicate that the effectiveness of hotel tax in 2018-2022 obtained an average of 42.44%, which falls into the ineffective criteria, the effectiveness of restaurant tax obtained an average of 99.87%, which falls into the effective criteria, and the effectiveness of street lighting tax obtained an average of 98.95%, which falls into the effective criteria, while the hotel tax contribution obtained an average of 0.95%, which falls into the very poor criteria, the restaurant tax contribution obtained an average of 7.35%, which falls into the very poor criteria, and the street lighting tax contribution obtained an average of 41.10%, which falls into the good criteria. The implications of this study explain that strict supervision of taxpayers should be carried out and re-registering taxpayers to ensure that all taxpayers have been registered and fulfill their tax obligations in order to significantly increase regional tax revenues.
Analysis of the Effectiveness of Land and Building Tax Revenue on the Original Regional Income of Samarinda City in 2021-2023 Silambi, Samrianto; Lau, Elfreda Aplonia; Sonaria, Mita
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.362

Abstract

This study seeks to assess the impact of Land and Building Tax Revenue on Original Regional Income. within the Samarinda City Regional Revenue Agency in 2024. This research is grounded in the theoretical concepts of effectiveness, contribution, Land and Building Tax, and Original Regional Income. This research methodology is quantitative. This study employs effectiveness and contribution analysis instruments. Effectiveness Formula = Realisation of Land and Building Tax: (Land and Building Tax Target) x 100%. Contribution Formula = Realised PBB Revenue: Realised PAD Revenue multiplied by 100%. The necessary data encompasses three years: 2021, 2022, and 2023. Data was acquired from the Regional Revenue Agency of East Kalimantan Province. This study demonstrates that the efficacy of land and building tax revenue in Samarinda is categorised as highly effective, with an efficacy rating of 125.07%. The impact of land and building tax on initial regional income is deemed inadequate, since it represents merely 11.08% of the entire value.
Bibliometric Review of the Development of Hedging Strategies in Investment Judijanto, Loso; Rizani, Ahmad; Sudarmanto, Eko; Safitri, Elvina
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.365

Abstract

This study presents a comprehensive bibliometric analysis of research on hedging strategies in investment, examining trends, collaborations, and emerging themes over time. Using data from key academic databases and VOSviewer for visualization, we identified core research areas, key contributors, and influential institutions. The analysis reveals that traditional themes such as financial markets, commerce, and investment remain central to the literature, while newer areas of focus, including cryptocurrencies, energy markets, and responses to global crises like COVID-19, have gained prominence in recent years. The study also highlights the strong collaborative networks between countries and institutions, with the United States, China, and the United Kingdom emerging as key hubs of research activity. Future research is expected to focus on adapting hedging strategies to new financial risks, including those associated with emerging asset classes like cryptocurrencies, and responding to macroeconomic disruptions. This study contributes to the field by offering insights into its intellectual structure and suggesting directions for further exploration.
A Bibliometric Study on the Evolution of Portfolio Management Strategies Judijanto, Loso; Sudarmanto, Eko
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.366

Abstract

This study conducts a bibliometric analysis of the evolution of portfolio management strategies from 1970 to 2023, aiming to trace key developments, emerging trends, and the impact of technological advancements on the field. By analyzing a dataset of 1,000 published papers, this research highlights significant theoretical contributions, such as Modern Portfolio Theory and the Capital Asset Pricing Model, while also identifying the growing importance of machine learning, artificial intelligence, and sustainability factors in portfolio management. The findings reveal a shift from traditional investment strategies to data-driven methodologies that integrate ethical considerations and ESG factors, reflecting the changing preferences of today’s investors. Additionally, the study emphasizes the need for an interdisciplinary approach and collaboration among researchers and practitioners to navigate the complexities of modern financial markets. The insights from this analysis provide valuable guidance for future research and practice in portfolio management, ensuring that strategies align with both financial objectives and broader societal goals.
Assessing the Role of Community Participation in Mediating the Impact of Social Financial Practices on Business Performance in Indonesia’s Palm Oil Industry Nugroho, Budi Sulistiyo; Judijanto, Loso; Sudarmanto, Eko
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.372

Abstract

The Indonesian palm oil industry is critical in the national economy, yet it faces significant social and environmental challenges. This study investigates the mediating role of community participation in the relationship between social financial practices and business performance in this sector. Using a quantitative approach, data were collected from 180 respondents through a structured survey and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that community participation positively impacts business performance and strengthens the effectiveness of social financial practices. Social financial practices, which integrate social and environmental considerations into financial decision-making, were shown to significantly enhance business performance, especially when supported by active community engagement. These results underscore the importance of community involvement in implementing socially responsible finance and highlight its role in promoting sustainable business practices. The study contributes to the literature on sustainable finance and stakeholder engagement by providing empirical evidence on the interdependent roles of community participation and social finance in achieving business success in the palm oil industry.

Page 5 of 8 | Total Record : 72

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