ISSN International Centre | ISSN: 2964-2752 (online) | ISSN: 2985-7139 (Print)

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.

Vol. 4 No. 01 (2025): The Es Accounting And Finance (ESAF)

Published: 2025-11-30

Artificial Intelligence in Auditing: An Empirical Investigation of the Technology Acceptance Model in BPK Papua

Oktavia Fatmala, Entar Sutisman, Septyana Prasetianingrum; Fahrudin Pasolo

30 - 42

Enhancing Productive Zakat Effectiveness through Transparent and Accountable Governance: A Case Study

Muhammad Zain Amirul Djafar, Mursalam Salim, Sumartono Sumartono

43 - 56

The Exploring Blockchain’s Potential to Revolutionize Financial Reporting in Banking: A Case Study of Bank BRI Jayapura

Josua Adrianus Pesiwarissa, Muhammad Ridhwansyah Pasolo, Iriana Auliyah; Fahrudin Pasolo

57 - 71

Impact of Risk-Sharing Mechanisms on Financial Performance Mediated by Corporate Governance in Indonesian Islamic Banks

Eri Kristanto, Dahlia Tri Anggraini, Irwan Irawadi Barus, Mos Indrawati, Eko Sudarmanto

72 - 83

The Role of Inflation, Monetary Policy Interest Rates, and Foreign Portfolio Investment on Stock Market Volatility in ASEAN Countries

Herningsih Sutri Lembong, Rendra Yuwana Wahyu Utomo, Rusli Aimbu, Christie Elvira Rumondor, Vera Lionny Lumi, Annita Patricia Carolina Najoan

100 - 110

Using Financial Distress Models in Indonesian F&B Companies During Multidimensional Crisis: Covid-19 Period to the Israeli-Palestinian Conflict

Ossi Ferli, Adinda Ayu Tri Kartika Maharani, Nabilla Fitria Azzahra, Najwa Belia Putri, Shafira Khairunnisa Novianti

168 - 188

Accountability in Small and Medium-Sized Construction Business Governance: A Case Study

Baiq Krisnina Maharani Putri, Fety Widianti Aptasari, Khairul Mujahidi, Ely Windarti Hastuti

189 - 201

Disclosure Cultural Accounting of Tumpeng Sewu in The Village of Suku Osing Banyuwangi

Putri Maulida Sri Mulyani, Siti Maria Wardayati, Agung Budi Sulistyo

230 - 238

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