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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 78 Documents
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Machine Learning in Financial Risk Management: Techniques for Predicting Early Payment and Default Risks 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

Artificial intelligence and, commonly, its subfield of machine learning (ML) has dramatically impacted financial risk management by improving the elicitation and flexibility of risk forecasts, especially concerning early payment and default risk. That is why it has become possible to speak about the existing traditional risk assessment models that no longer apply in a modern financial context, as they are oriented on historical data and are to be implemented with the help of relatively rigid frameworks. On the other hand, ML provides real-time prediction services, which leverage big datasets and learning algorithms like the logistic regression models, the random forest, and neural nets to develop proper risk profiling. The significant uses of the JHL method are for early payment prediction, default risk identification and credit scoring, which is flexible. There are benefits accrued to its use, such as increased predictive accuracy and real-time risk assessment, where it adopts a cheaper model to arrive at the results. However, its disadvantages include data privacy, security, and interpretability drawbacks. The future of ML in financial risk management trends will include the eventual use of technologies such as blockchain and AI to enhance decentralized, efficient, and secure risk management systems. As ML progresses, it is predicted that this technology will increase the efficiency, effectiveness, and individuality of risk management processes in the financial industry.
Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods Octavianty, Ellyn; Ilmiyono, Agung Fajar; Adinugraha, Muhammad Rafli
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.v3i03.723

Abstract

This research aims to analyze the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods for controlling rice raw material inventory at Kedai Bubur Ayam Tuangyu. The study employs a descriptive exploratory approach with a case study methodology, utilizing both primary and secondary quantitative data. Data analysis was conducted using non-statistical research techniques with the EOQ method. Through EOQ, a more economical order quantity of 570 kg per order was determined, with a purchasing frequency of 14 times per year. Additionally, a safety stock of 170 kg was established, and the reorder point was set at 192 kg. The implementation of EOQ in rice inventory control is highly feasible, as this method optimizes inventory management and reduces costs by IDR 1,658,144.
Impact Of Tax Appeal Tribunal on Tax Yield in Nigeria AKINBOBOYE, Gbenga Olanrewaju; OGUNRINDE, Olufemi Philip; FABIYI, Folukemi Catherine
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.889

Abstract

The Tax Appeal Tribunal (TAT) was established in Nigeria with the intention of improving compliance and increasing tax yield by offering a specialized system for addressing disputes between taxpayers and tax officials. The study therefore examines how the Tax Appeal Tribunal (TAT) has affected Nigeria's tax revenue between 2010 and 2023. The TAT was created to speed up the resolution of tax disputes and enhance compliance, but its impact on revenue performance is still poorly understood. The study used secondary data from the Federal Inland Revenue Service, Central Bank of Nigeria, National Bureau of Statistics, and tribunal case records. and employed descriptive statistics, diagnostic tests, correlation analysis, and pooled least squares regression for data analysis The regression result showed that while extended resolution times had a significant negative impact on tax yield, tribunal cases that were resolved had a positive and significant impact. The results showed notable differences in tribunal activity and tax yield, and diagnostic tests validated the reliability of the data. According to correlation analysis, tax yield was negatively correlated with resolution time but strongly positively correlated with both operational zones and cases resolved. Although they had a favorable relationship, operational zones were not statistically significant. The findings show that the tribunal's fiscal impact is driven by institutional efficiency rather than simple expansion. By establishing an empirical connection between tribunal performance and national revenue, the study adds to the body of literature. The study suggests establishing performance goals, minimizing settlement delays, and providing sufficient resources for tribunal zones in order to improve fiscal sustainability.
Exploring Research Trends in Life Cycle Costing: A Bibliometric Analysis from 2010 to 2025 Judijanto, Loso; Sumarni, Sumarni
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.959

Abstract

This study aims to explore the evolution and research trends of life cycle costing (LCC) through a comprehensive bibliometric analysis of global publications from 2010 to 2025. Using data sourced from the Scopus database and analyzed with VOSviewer, this study examines publication trends, keyword co-occurrence, thematic clusters, and temporal developments in the LCC literature. The results indicate that LCC remains strongly rooted in cost analysis and economic evaluation, particularly within construction, infrastructure, and energy-related sectors. However, the findings also reveal a significant shift toward sustainability-oriented research, as reflected in the growing integration of concepts such as life cycle analysis (LCA), circular economy, environmental assessment, and waste management. Overlay visualization further demonstrates that recent studies increasingly emphasize environmental and interdisciplinary dimensions, while density analysis highlights the dominance of cost-related themes alongside emerging sustainability topics. Despite these advancements, the integration of advanced analytical tools and digital technologies in LCC research remains limited, suggesting opportunities for future development.
Key Audit Matters in Financial Reporting and Auditing: A Bibliometric Analysis Judijanto, Loso; Deswin, Yendri
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.960

Abstract

This study aims to map the intellectual structure and research trends of Key Audit Matters (KAM) in financial reporting and auditing through a comprehensive bibliometric analysis. Using data retrieved from Scopus and analyzed with VOSviewer, the study examines publication patterns, keyword co-occurrence, and thematic evolution within the KAM literature. The findings reveal that KAM has become a central topic in auditing research, closely associated with audit reporting, financial reporting quality, and information asymmetry. The analysis identifies several major research clusters, including audit disclosure practices, regulatory frameworks, and the economic consequences of KAM. Temporal analysis indicates a shift from early conceptual and standard-focused studies toward more recent empirical investigations addressing practical issues such as audit report lag, audit firm behavior, and the impact of external factors like the COVID-19 pandemic. Additionally, the study highlights the growing geographical diversity of KAM research, reflecting its global relevance across different regulatory environments. Despite the maturity of core themes, emerging topics remain underexplored, offering opportunities for future research. This study contributes to the literature by providing a systematic overview of KAM research and offers insights for academics, practitioners, and policymakers in enhancing audit transparency and financial reporting quality.
Mapping the Intellectual Structure of Impairment Testing in Financial Reporting Research: A Bibliometric Study Judijanto, Loso; Setiyawan, Heri
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.961

Abstract

This study aims to map the intellectual structure and development of impairment research in financial reporting through a bibliometric approach. Using data extracted from the Scopus database covering the period 2000–2025, the analysis employs VOSviewer to examine co-occurrence of keywords, thematic clusters, and research evolution. The findings reveal that the literature is structured around several dominant themes, including cognitive impairment, visual impairment, and genetic perspectives, which are interconnected through methodological approaches such as cohort and longitudinal studies. The temporal analysis indicates a shift from early research focusing on diagnostic and measurement frameworks toward more recent studies emphasizing early detection, personalized approaches, and life-course perspectives. Furthermore, the results highlight the increasing integration of multidisciplinary insights, reflecting the complexity of impairment-related phenomena. This study contributes to the literature by providing a comprehensive overview of the field’s intellectual landscape, identifying key research trends, and offering directions for future research. The findings also offer practical implications for researchers and practitioners by emphasizing the importance of integrative and evidence-based approaches in understanding and managing impairment.
The Effect of Audit Delay on Information Asymmetry with Audit Opinion in Indonesian Listed Companies Sunaryo, Dede; Erdawati, Lena; Khikmah, Siti Noor; Simanjuntak, Daniel Nicson
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.962

Abstract

This study aims to examine the effect of audit delay on information asymmetry and audit opinion in public companies in Indonesia. Audit delay, defined as the time lag between the fiscal year-end and the issuance of the auditor’s report, is considered an important factor influencing the timeliness and reliability of financial reporting. This research adopts a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. The data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple regression analysis. The results indicate that audit delay has a significant positive effect on information asymmetry, meaning that longer delays increase the information gap between management and stakeholders. In addition, audit delay also has a significant effect on audit opinion, suggesting that prolonged audit processes are associated with a higher likelihood of receiving less favorable audit opinions. The coefficient of determination shows that audit delay explains 51.1% of the variation in information asymmetry and 42.7% of the variation in audit opinion. These findings highlight the importance of timely audit completion in enhancing transparency, reducing uncertainty, and improving the credibility of financial reporting. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for companies, auditors, and regulators in improving audit efficiency and reporting quality.
A Comprehensive Bibliometric Review of Material Misstatement Studies in Accounting Literature Judijanto, Loso; Wahyudin, Wahyudin
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.963

Abstract

This study aims to explore the intellectual structure, research trends, and thematic evolution of material misstatement studies within accounting literature through a comprehensive bibliometric analysis. Using data collected from reputable databases over the period 2010–2025, this study applies bibliometric techniques, including co-occurrence analysis, network visualization, overlay visualization, and density mapping using VOSviewer. The findings reveal that early research predominantly focused on fraud detection and accounting misstatements, highlighting the role of auditing in identifying financial irregularities. Over time, the literature has shifted toward more systematic and process-oriented themes, particularly risk assessment, analytical procedures, and auditing practices. Recent trends indicate a growing emphasis on audit quality as a key outcome variable, reflecting the increasing importance of audit effectiveness, governance, and financial reporting reliability. The results also show that while core themes such as fraud and risk assessment remain highly dominant, emerging areas like audit quality are developing as distinct yet significant research streams. This study contributes to the literature by providing a comprehensive mapping of material misstatement research, offering insights into its development, current focus, and future directions. The findings suggest the need for further integration of traditional auditing approaches with emerging technologies and interdisciplinary perspectives to enhance the detection and prevention of material misstatements.

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