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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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Exploring Financial Resilience in Lampung Province: The Effect of Digital Financial Literacy, Numeracy Skills, and Financial Behavior on Youth Haryati, Septi; Suripto, Suripto; Wardianto, Kussuyatmono Bagus; Pratama, Maulana Agung
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.v3i01.374

Abstract

The unstable global economy, financial challenges, and limited research on financial preparedness in emergencies have made the topic of financial resilience a key topic among researchers, especially for generations Y and Z. This study examines the impact of digital financial literacy, numeracy skills, and financial behavior on financial resilience in Generation Y and Z in Lampung Province. This research is explanatory with a quantitative approach. Data analysis used multiple linear regression techniques. The sample was 100 Generation Y and Z in Lampung Province. The outcome of the examination revealed that partially, digital financial literacy and numeracy skills do not have a substantial effect on financial resilience. However, financial behavior has a substantial impact on financial resilience. Simultaneously, digital financial literacy, numeracy skills, and financial behavior have a significant effect on the financial resilience of Generation Y and Z in Lampung Province.
Impact of Company Complexity and Investor Behavior on Key Audit Matters: Academic Literature Review Setiapraptadi, Muhammad Rezky; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.391

Abstract

In the context of accounting and auditing, the term “key audit matters” refers to key issues that are of primary concern to auditors in conducting an audit. In today’s complex and dynamic business world, companies often operate in an environment full of challenges, risks and uncertainties. This study uses the following keywords: “Key Audit Matters”, “Complexity” and “Investor Behavior”. The search databases used are Google Scholar and Web of Science. We investigate studies that have examined the impact of KAM disclosure on (1) Corporate Complexity, and (2) investor behavior and market reaction. The purpose of this paper is to provide an overview of the existing literature and to summarize the preliminary findings and implications of 8 studies. Key Audit Matters have an effect on investor response and Corporate Complexity leads to increased disclosure in key audit matters.
The Global Sustainability Reporting Landscape and the Role of Public Accountants in Providing Assurance: Enhancing the Credibility and Integrity of Sustainability Reports, and Creating Corporate Value Alfara, Dicky Maiza; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.392

Abstract

The global dialogue on a sustainable economy has gained momentum due to a growing recognition among various stakeholders—such as investors, consumers, and policymakers—of the importance of integrating environmental, social, and governance (ESG) factors into economic and business practices. This growing awareness, along with commitments from world leaders, has made it essential for companies across various industries and governments to report their sustainability efforts through sustainability reporting to enhance their value in the eyes of stakeholders and investors.This study aims to describe and analyze the global development of sustainability reporting and examine the role of public accountants or external auditors in providing assurance services that enhance the credibility and integrity of these reports. The research employs a descriptive analysis literature review, gathering published global survey reports and previous studies from 2020 to 2024 in international journals and selecting them based on relevance, scope, and data quality.The findings indicate a significant global increase in sustainability reporting, reflecting companies' growing recognition of its importance not only for supporting environmental conservation but also for creating value for stakeholders and investors. Additionally, analyses from surveys and prior research demonstrate that the inclusion of assurance services in sustainability reports is positively correlated with the market value of company shares, thereby enhancing corporate value. Assurances provided by public accountants or external auditors further contribute to the credibility and integrity of sustainability reports, ultimately strengthening trust among stakeholders.
Value of Bangladeshi Commercial Banks: Influence of Investment Decision, Financing Decision, and Dividend Policy Md. Muniruzzaman; Md. Kaysher Hamid; Shawon, Md. Lifatuzzaman
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.402

Abstract

The financial performance and valuation of Bangladeshi commercial banks are influenced by investment decisions, financing decisions, and dividend policy, yet their collective impact on firm value remains a critical concern. The banking sector faces challenges such as fluctuating profitability, rising non-performing loans, and inconsistent dividend policies, creating uncertainty in firm valuation. This study examines the relationship between these financial decisions and firm value by analyzing data from the annual reports of 28 banks listed on the Dhaka Stock Exchange (DSE) from 2017 to 2022. Investment Decisions, Financing Decisions, and Dividend Policy are represented by the Price Earnings Ratio, Debt Equity Ratio, and Dividend Payout Ratio, respectively, while firm value is measured using Price to Book Value (PBV), Tobin’s Q (TQ), and Share Price (SP). Using STATA software, the study conducts descriptive analysis, correlation analysis, and panel data regression. The findings reveal that Investment and Financing Decisions significantly affect firm value, whereas Dividend Policy shows no significant impact. The study provides practical insights for companies to optimize their financial strategies for long-term value creation. However, it is limited to selected banks and does not account for external macroeconomic factors.
Effect of Green Finance, Profitability, Leverage and Company Size on Financial Sustainability Ratio at Sharia Commercial Banks in Indonesia for the Period 2019-2023 Anggara, Catur Novi; Suripto; M. Iqbal Harori
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.472

Abstract

Islamic banking plays an important role in the Indonesian economy by promoting the principles of sustainability and ethics of Islamic finance. However, in the face of global challenges such as climate change and economic uncertainty, Islamic commercial banks need to adopt more effective sustainability strategies to maintain their financial stability. The purpose of this study was to determine the effect of green finance, profitability, leverage and company size on financial sustainability ratio in Sharia commercial banks in Indonesia for the period 2019-2023. Sampling in this study using the method of purpose sampling. The sample included in the criteria are 8 Islamic banking companies. Data analysis technique using multiple linear regression with panel data approach using Eviews 10.0 tool. The results of the partial significance test of the t test in this study is the green finance variable does not significantly affect the financial sustainability ratio. Meanwhile, profitability variables, leverage and company size significantly affect the financial sustainability ratio. The results of the simultaneous significance test F test showed that the variables green finance, profitability, leverage and company size simultaneously significantly affect the financial sustainability ratio. This research contributes to the Islamic banking industry in improving financial sustainability strategies as well as for investors in assessing the financial performance of Islamic commercial banks from a sustainability perspective.
The Role of Anchoring Bias in Corporate Financial Forecasting and Budgeting in Indonesia Judijanto, Loso
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.500

Abstract

Anchoring bias is a significant cognitive bias that affects decision-making processes, particularly in financial forecasting and budgeting. This study investigates the role of anchoring bias in forecasting and financial budgeting among companies in Indonesia using a quantitative approach. A sample of 45 financial professionals from diverse industries participated, with data collected through a structured questionnaire utilizing a 5-point Likert scale. The findings indicate a moderate to high prevalence of anchoring bias, which significantly correlates with forecasting inaccuracies. Regression analysis further reveals that anchoring bias explains 34% of the variance in financial planning errors. These results underscore the critical impact of cognitive biases on financial decision-making, emphasizing the need for targeted strategies to mitigate anchoring bias in corporate settings. Recommendations include training programs, structured decision-making frameworks, and technological support to improve financial accuracy and strategic planning.
Robo-Advisors in Wealth Management: A Bibliometric Study of Research Evolution Judijanto, Loso
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.501

Abstract

Robo-advisors have emerged as a transformative force in wealth management, leveraging artificial intelligence (AI) and machine learning to provide automated financial advisory services. This study conducts a bibliometric analysis of research on robo-advisors using data exclusively from the Scopus database and analyzed through VOSviewer. The findings reveal that research in this field has evolved from foundational discussions on fintech and artificial intelligence to advanced themes such as machine learning, decentralized finance, and algorithmic transparency. The keyword analysis highlights "wealth management," "fintech," and "machine learning" as central themes, while the co-authorship network indicates strong interdisciplinary collaboration among researchers. Additionally, the study identifies key regulatory and ethical challenges, including data privacy, fiduciary responsibility, and algorithmic bias, which require further investigation. The discussion explores the technological advancements, investor behavior, and regulatory landscape shaping the future of robo-advisory services. This research contributes to the growing academic discourse by mapping the intellectual structure of robo-advisor studies and suggesting future research directions, particularly in the areas of explainable AI (XAI), blockchain integration, and personalized financial advisory models.
Financial Derivatives in Banking and Finance: A Bibliometric Overview of Research Trends Rahmiyati, Nekky; Kaswoto, Junet; Sungkowati, Sri
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.502

Abstract

This study provides a bibliometric analysis of the research trends in financial derivatives within the banking and finance literature. By examining citation patterns, co-authorship networks, and keyword co-occurrences, the study identifies key research themes and their evolution over time. The analysis reveals the central role of derivatives in risk management and financial stability, particularly in the wake of financial crises. It highlights the growth of computational techniques in derivatives pricing and risk management, with an increasing focus on advanced models and simulations. The study also explores the emerging influence of blockchain technology and decentralized finance in reshaping the derivatives landscape. The bibliometric map underscores the global nature of financial derivatives research, with significant contributions from the United States, China, and the United Kingdom. The study provides valuable insights for scholars, practitioners, and policymakers, suggesting areas for further research, particularly in regulatory frameworks, pricing models, and the integration of new technologies in the derivatives market.
Sustainability Accounting: The Critical Role of Social and Environmental Accounting from Leuit's Perspective in Challenging the Servants of Capitalists Mujahidi, Khairul; Ramadani, Aulia; Paulina, Elin; Rusdiansyah, Nurul
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.504

Abstract

This study delves into the role of Sunda local wisdom, specifically the Leuit, as a representation of social accounting in the traditional Ciptagelar village, Sukabumi. Through an ethnographic approach, the research deeply explores how the Leuit functions as a social accounting system in the lives of the local community. The Leuit, as a traditional rice barn, not only serves as a food storage facility but also symbolizes sustainability and harmony with nature, playing a crucial role in maintaining the community's well-being. Additionally, this study evaluates corporate efforts in environmental preservation through the implementation of Corporate Social Responsibility (CSR) as a form of environmental accounting. A case study was conducted on PT Tirta Investama to assess their CSR contributions towards environmental sustainability and the alignment of these CSR programs with the sustainability principles embodied by the Leuit. By combining ethnographic and case study approaches, this research provides deep insights into social and environmental accounting practices within the context of local wisdom in Ciptagelar Village, as well as the impact of CSR initiatives in the corporate sector. This study aims to offer guidance on integrating traditional values into modern social and environmental accounting practices.
The Impact of Artificial Intelligence and Robotic Process Automation on Accounting Performance and Employee Satisfaction in Financial Services in Indonesia Judijanto, Loso; Zaman, Delfian; Louisther, Hansen; Ghurabillah, Ghurabillah; Hasibuan, Renika
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.509

Abstract

This study examines the impact of Artificial Intelligence (AI) and Robotic Process Automation (RPA) on accounting performance and employee satisfaction in the financial services sector in Indonesia. Using a quantitative approach, data were collected from 150 respondents and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that AI significantly enhances accounting performance through faster reconciliation, consistent data processing, and cost reduction. Similarly, RPA contributes positively to accounting performance by automating repetitive tasks and improving process scalability. AI and RPA also positively affect employee satisfaction, with RPA having a stronger influence. This is attributed to the reduction in job-related stress and improved work-life balance facilitated by automation. The study highlights the complementary roles of AI and RPA in enhancing organizational outcomes and employee well-being. Practical implications suggest the need for employee training, transparent communication, and balanced technology strategies to maximize the benefits of automation in the financial services industry.

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