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. 02 (2025): The Es Accounting And Finance (ESAF)

Published: 2025-03-30

The Impact of Artificial Intelligence and Robotic Process Automation on Accounting Performance and Employee Satisfaction in Financial Services in Indonesia

Loso Judijanto, Delfian Zaman, Hansen Louisther, Ghurabillah Ghurabillah, Renika Hasibuan
94-104
Abstract View: 23
PDF View: 10

Impact of Company Complexity and Investor Behavior on Key Audit Matters: Academic Literature Review

Muhammad Rezky Setiapraptadi, Trinandari Prasetya Nugrahanti
105-110
Abstract View: 8
PDF View: 9

Financial Derivatives in Banking and Finance: A Bibliometric Overview of Research Trends

Nekky Rahmiyati, Junet Kaswoto, Sri Sungkowati
123-136
Abstract View: 16
PDF View: 9

Value of Bangladeshi Commercial Banks: Influence of Investment Decision, Financing Decision, and Dividend Policy

Md. Muniruzzaman, Md. Kaysher Hamid, Md. Lifatuzzaman Shawon
179-192
Abstract View: 27
PDF View: 10
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