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. 03 (2026): The Es Accounting And Finance (ESAF)

Published: 2026-07-18

Impact Strategic Green Human Capital, Green Structural Capital, and Green Relational Capital on Financial Performance

Ihsan Nasihin, Dian Purwandari, Hendri Nur Ardiansyah, Desty Prawatiningsih, Erawati Kartika

361 - 374

The Influence of Financial Influencers on Social Media on the Financial Behavior of Young Consumers in Gorontalo City

Desi Putri Dama, Baharuddin Semmaila, Baso Amang, Aryati Arafah, Muhammad Arif, Tenriawaru Tenriawaru

375 - 387

Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access

Fitri Mareta, Destia Pentiana, Depita Anggraini, Eksa Ridwansyah

388 - 397

Green Intellectual Capital, Surplus Free Cash Flow, and Audit Quality: The Moderating Role of Busy Commissioners

Tandry Whittleliang Hakki, Winola Alvina Finanda, Shello Ceolitta Pranoto, Yosua Samuel Ramli

398 - 411

Technology-Based Financial Reporting and Internal Control in a Retail Branch: A Case Study of PT Gramedia Jayapura

Catharina Amalia Cantika Larasati , Septyana Prasetianingrum; Adriani Lande, Siti Mariani Basannang; Muhammad Ridhwansyah Pasolo

428 - 444

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