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

Published: 2025-07-31

Articles

Global Trends and Research Evolution of XBRL Adoption in Financial Reporting

Loso Judijanto, Septi Wifasari, Rianto Rianto, Rio Eldianson, Riny Riny

193-203

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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

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A Bibliometric Exploration Whistleblowing Intention Research in Corporate Governance and Ethics

Loso Judijanto, Septi Wifasari

212-222

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The Impact of Financial Literacy, Invesment Decision-Making, Risk Tolerance, and Behavioral Biases on Individual Invesment Performance

Nekky Rahmiyati, Kadari Somodiharjo

223-237

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Mapping the Intellectual Structure and Research Trends of Budgetary Slack

Loso Judijanto, Setia Budi Kurniawan

238-249

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Trends and Dynamics of Literature about Working Capital Management Published in 2000-2024

Loso Judijanto

250-259

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

Loso Judijanto, William Indra S. Mooduto, Retnoning Ambarwati, Albert Herlambang

260-270

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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

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The Role of Data Visualization Tools in Financial Decision-Making: A Comparative Analysis of Tableau, Power BI, and SSRS

Saugat Nayak

282-301

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Machine Learning in Financial Risk Management: Techniques for Predicting Early Payment and Default Risks

Saugat Nayak

302-321

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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

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