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: 60
PDF View: 45

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: 61
PDF View: 30

Mapping the Intellectual Structure and Research Trends of Budgetary Slack

Loso Judijanto, Setia Budi Kurniawan
238-249
Abstract View: 38
PDF View: 20

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

Loso Judijanto, William Indra S. Mooduto, Retnoning Ambarwati
260-270
Abstract View: 40
PDF View: 18

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: 70
PDF View: 24