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. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)

Published: 2025-07-31

Global Trends and Research Evolution of XBRL Adoption in Financial Reporting

Loso Judijanto, Septi Wifasari, Rianto Rianto, Rio Eldianson, Riny Riny
193-203
Abstract View: 10
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The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia

Trinandari Prasetya Nugrahanti, Fardiman Fardiman, Laela Lanjarsih, Primadonna Ratna, Henny Ritha
204-211
Abstract View: 0
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Mapping the Intellectual Structure and Research Trends of Budgetary Slack

Loso Judijanto, Setia Budi Kurniawan
238-249
Abstract View: 0
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The Influence of Behavioral Biases on Individual Taxpayer Compliance Decisions in Indonesia

Loso Judijanto, William Indra S. Mooduto, Retnoning Ambarwati
260-270
Abstract View: 0
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Gen-Z and VAT Rate Changes: Assessing the Impact on VAT Revenue Potential in Indonesia

Yohanes Mardinata Rusli, Tandry Whittleliang Hakki, Merna Surjadi
271-281
Abstract View: 0
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