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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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Financial Inclusion through Digital Services: A Bibliometric Analysis of Global Banking Perspectives 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.v3i02.511

Abstract

This study conducts a bibliometric analysis to examine the evolution and intellectual structure of research on financial inclusion through digital services within the global banking sector. Utilizing data sourced exclusively from Scopus and analyzed through VOSviewer, the study maps the thematic landscapes and collaboration networks in the literature from 2000 to 2024. Key findings indicate a strong emphasis on technological innovations such as mobile banking, digital payments, and blockchain, which are central to discussions on enhancing financial access. The research highlights significant contributions from diverse geographical regions, with a notable predominance of work from China and the United States. Temporal trends reveal an increasing integration of financial inclusion initiatives with broader economic and sustainable development goals. The study underscores the transformative potential of digital financial services and suggests strategic directions for future research. Limitations include the focus on English-language publications and the quantitative nature of bibliometric analysis. This research contributes to the understanding of how digital innovations are reshaping financial inclusion, offering insights that can guide policy and practice in creating more inclusive financial systems.
The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.
The Influence of Behavioral Biases on Individual Taxpayer Compliance Decisions in Indonesia Judijanto, Loso; Mooduto, William Indra S.; Ambarwati, Retnoning; Herlambang, Albert
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.667

Abstract

This study investigates the influence of behavioral bias and financial literacy on tax compliance decisions among individual taxpayers in Indonesia. Using a quantitative approach, data were collected from 250 respondents through a structured questionnaire using a Likert scale (1–5). The analysis was conducted using SPSS version 25, with validity, reliability, and classical assumption tests confirming the robustness of the data. Multiple linear regression analysis revealed that behavioral bias has a negative and significant effect on tax compliance, indicating that cognitive distortions—such as overconfidence, loss aversion, and mental accounting—reduce the likelihood of compliance. Conversely, financial literacy has a positive and significant influence, suggesting that financially literate individuals are more likely to understand tax obligations and comply voluntarily. The regression model explains 43.2% of the variance in tax compliance decisions. These findings underscore the importance of addressing psychological barriers and enhancing taxpayer education to improve voluntary compliance in Indonesia.
The Impact of Financial Literacy, Invesment Decision-Making, Risk Tolerance, and Behavioral Biases on Individual Invesment Performance Rahmiyati, Nekky; Somodiharjo, Kadari
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.668

Abstract

This study investigates the influence of financial literacy, investment decision making, risk tolerance, and behavioral biases on individual investment performance among investors in Indonesia. Using a quantitative approach, data were collected from 200 respondents through a structured questionnaire using a 5-point Likert scale. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results reveal that all four variables—financial literacy, investment decision making, risk tolerance, and behavioral biases—have a significant and positive effect on individual investment performance. Financial literacy and investment decision making emerged as the most dominant predictors, while risk tolerance and behavioral biases also contributed positively. These findings highlight the importance of enhancing financial knowledge, promoting structured decision-making, and managing psychological influences to improve investment outcomes. The study contributes to both the behavioral finance literature and practical financial education strategies in the Indonesian context.
Gen-Z and VAT Rate Changes: Assessing the Impact on VAT Revenue Potential in Indonesia Rusli, Yohanes Mardinata; Hakki, Tandry Whittleliang; Surjadi, Merna
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.672

Abstract

This study aims to examine the effect of the VAT rate increase and tax literacy in Indonesia, especially in Jakarta, for taxpayers with age groups, especially among Generation Z (Gen-Z) on the potential for Value Added Tax (VAT) revenue. This study uses primary data by distributing questionnaires to 200 taxpayers who are still included in the Gen-Z age group. The research sample was determined using a purposive sampling method. Data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 26.00 software. The results of this study indicate that the increase in the Value Added Tax rate and tax literacy partially have a significant and positive effect on the potential for Value Added Tax revenue. This study has limitations in that it only took samples from taxpayers from the Gen-Z generation and only those domiciled in Jakarta.
Trends and Dynamics of Literature about Working Capital Management Published in 2000-2024 Judijanto, Loso
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.675

Abstract

This study presents a comprehensive bibliometric analysis of the literature on Working Capital Management (WCM) published between 2000 and 2024. Drawing data from the Scopus database and employing VOSviewer for visualization, the research maps the intellectual structure, thematic evolution, and collaborative networks within the field. The analysis reveals that WCM research has expanded from a focus on profitability and liquidity toward more interdisciplinary concerns, including knowledge management, human capital, social capital, and sustainability. Co-citation and keyword co-occurrence networks identify three major thematic clusters: traditional financial efficiency, strategic-financial integration, and behavioral-organizational perspectives. Temporal overlays indicate that emerging themes such as psychological capital, leadership, and sustainability have gained prominence in recent years. Additionally, the country collaboration network highlights the global nature of WCM research, with active contributions from both developed and emerging economies. This study not only synthesizes two decades of scholarly development in WCM but also provides insights for future research directions that integrate finance with strategy, technology, and organizational behavior.
Mapping the Intellectual Structure and Research Trends of Budgetary Slack Judijanto, Loso; Kurniawan, Setia Budi
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.676

Abstract

This study aims to map the intellectual structure and research trends of budgetary slack through a comprehensive bibliometric analysis of peer-reviewed publications from 1980 to 2024. Utilizing data from the Scopus database and analytical tools such as VOSviewer, the study explores co-citation networks, country collaborations, keyword co-occurrences, temporal evolution, and research density. The results highlight key contributors such as Kenneth A. Merchant and Anthony S. Dunk, foundational theoretical frameworks including agency theory and management control systems, and dominant research themes like participative budgeting, information asymmetry, and performance-based budgeting. A temporal shift is observed from control-based frameworks to behaviorally oriented and contextual themes such as trust, procedural justice, and organizational commitment. The United States remains the central hub of scholarly activity, although research from Asia and the Middle East is increasingly contributing to the discourse. The findings reveal both well-established and underexplored areas, offering valuable direction for future research and practical implications for budgeting practices across organizational settings.
A Bibliometric Exploration Whistleblowing Intention Research in Corporate Governance and Ethics Judijanto, Loso; Wifasari, Septi
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.677

Abstract

This study presents a comprehensive bibliometric analysis of scholarly research on whistleblowing intention within the context of corporate governance and business ethics. Utilizing data from the Scopus database covering the period 2000 to 2024, a total of [insert number] relevant publications were analyzed using VOSviewer to identify patterns in authorship, thematic development, collaboration networks, and keyword trends. The results indicate that whistleblowing intention has evolved from being a narrowly focused ethical concern to a multifaceted area of inquiry intersecting with psychology, organizational behavior, public administration, and leadership studies. Prominent contributors such as Miceli, Near, and Dworkin have laid the theoretical foundation, while emerging themes like psychological safety, religiosity, and public service motivation reflect a broadening of perspectives and methodologies. Geographically, research remains dominated by Western countries, though participation from emerging economies is increasing. This study offers strategic insights for academics, practitioners, and policymakers by identifying influential scholars, core themes, and future research opportunities to strengthen whistleblowing mechanisms and ethical decision-making in organizations.
Global Trends and Research Evolution of XBRL Adoption in Financial Reporting Judijanto, Loso; Wifasari, Septi; Rianto, Rianto; Eldianson, Rio; Riny, Riny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.678

Abstract

This study explores the global trends and intellectual structure of research on XBRL (eXtensible Business Reporting Language) adoption in financial reporting through a comprehensive bibliometric analysis. Utilizing the Scopus database and VOSviewer software, data from 2000 to 2024 were analyzed to identify publication patterns, author collaborations, thematic clusters, and emerging research frontiers. The results indicate that early research predominantly focused on the technical and administrative aspects of XBRL implementation, particularly in the context of financial reporting standardization. Over time, the field has shifted toward evaluating the regulatory, economic, and organizational impacts of XBRL, including its role in reducing information asymmetry, enhancing investor transparency, and aligning with global reporting frameworks such as IFRS. The United States emerged as the leading contributor, while growing scholarly interest is observed in emerging economies like Malaysia and Jordan. Keyword co-occurrence analysis highlights evolving themes and the interdisciplinary nature of the field, suggesting opportunities for deeper theoretical engagement and broader geographic inclusion. This study offers a strategic overview of the development of XBRL research and identifies key directions for future inquiry.
The Role of Data Visualization Tools in Financial Decision-Making: A Comparative Analysis of Tableau, Power BI, and SSRS Nayak, Saugat
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper discusses the effect of data visualization instruments on the management of money or funds, with special reference to Tableau, Power BI, and SQL Server Reporting Services (SSRS). As big data volumes define today's financial sector, these tools provide just the right set of features to analyze massive amounts of information. Tableau is thereby brought out for its enhanced data visualization, where financial analysts can easily analyze data and get real-time trends. Power BI is also inexpensive and fits into the Microsoft ecosystem: AI is used to provide personalized recommendations and to detect anomalies automatically. SSRS, on the other hand, is more popular for its strong reporting purposes. It can handle more formatted reports, which are needed for such tips as regulation with colossal organizations. In the comparative analysis, each tool's effectiveness in the financial scenarios and its drawbacks are discussed, and how each of the tools can be applied in risk management, resource allocation, and market trend identification are displayed. Tableau is best used for interactive dashboards, Power BI has customized visuals better for customer behaviors, and SSRS is best for structured tabular reports with large volume data. It also demonstrates the interaction between Tableau and SSRS, which, when combined, make real-time data analysis and structured reports increase the rate of decision making. Anticipated development inversions like AI integration into services, real-time analytics, and self-service business intelligence are others that are seen to redesign the financial sector's manner of handling data. It will be wise to adopt this research's implication that the identification of the right tool based on an organization's organizational needs can substantially enhance financial operations' efficiency and offer a competitive advantage in data-intensive contexts.

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