DOI: https://doi.org/10.58812/esaf.v3i03

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: 66
PDF View: 48

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: 71
PDF View: 40

Mapping the Intellectual Structure and Research Trends of Budgetary Slack

Loso Judijanto, Setia Budi Kurniawan
238-249
Abstract View: 173
PDF View: 24

The Influence of Behavioral Biases on Individual Taxpayer Compliance Decisions in Indonesia

Loso Judijanto, William Indra S. Mooduto, Retnoning Ambarwati
260-270
Abstract View: 41
PDF View: 21

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: 77
PDF View: 29

Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods

Ellyn Octavianty, Agung Fajar Ilmiyono, Muhammad Rafli Adinugraha
322-336
Abstract View: 9
PDF View: 3