DOI: https://doi.org/10.58812/esaf.v4i01

Published: 2025-11-30

Articles

Mapping the Intellectual Structure of Share Buyback Studies: A Bibliometric Approach

Loso Judijanto

1 - 14

PDF

Mapping Global Research Trends on Loss Aversion: A Bibliometric Analysis Using Scopus Data (2000–2025)

Loso Judijanto

15 - 29

PDF

Artificial Intelligence in Auditing: An Empirical Investigation of the Technology Acceptance Model in BPK Papua

Oktavia Fatmala, Entar Sutisman, Septyana Prasetianingrum; Fahrudin Pasolo

30 - 42

PDF

Enhancing Productive Zakat Effectiveness through Transparent and Accountable Governance: A Case Study

Muhammad Zain Amirul Djafar, Mursalam Salim, Sumartono Sumartono

43 - 56

PDF

The Exploring Blockchain’s Potential to Revolutionize Financial Reporting in Banking: A Case Study of Bank BRI Jayapura

Josua Adrianus Pesiwarissa, Muhammad Ridhwansyah Pasolo, Iriana Auliyah; Fahrudin Pasolo

57 - 71

PDF

Impact of Risk-Sharing Mechanisms on Financial Performance Mediated by Corporate Governance in Indonesian Islamic Banks

Eri Kristanto, Dahlia Tri Anggraini, Irwan Irawadi Barus, Mos Indrawati, Eko Sudarmanto

72 - 83

PDF

Influence of Fair Value Measurement and Board Effectiveness on Earnings Quality through Corporate Governance in Indonesian Listed Companies

Loso Judijanto, Andrian Khoirul Ummah

84 - 99

PDF

The Role of Inflation, Monetary Policy Interest Rates, and Foreign Portfolio Investment on Stock Market Volatility in ASEAN Countries

Herningsih Sutri Lembong, Rendra Yuwana Wahyu Utomo, Rusli Aimbu, Christie Elvira Rumondor, Vera Lionny Lumi, Annita Patricia Carolina Najoan

100 - 110

PDF

Trends and Knowledge Structure in Zakat Accounting Studies

Loso Judijanto

111 - 124

PDF

Mapping the Intellectual Landscape of Tax Evasion Research: A Comprehensive Bibliometric Analysis

Loso Judijanto

125 - 137

PDF

Public Finance in Developing Economies: A Bibliometric Analysis of Tax Policy, Revenue Mobilization, and Governance

Loso Judijanto

138 - 151

PDF

Bibliometric Mapping of Research on Islamic Environmental Social Responsibility Reporting

Ari Purwanti

152 - 167

PDF

Using Financial Distress Models in Indonesian F&B Companies During Multidimensional Crisis: Covid-19 Period to the Israeli-Palestinian Conflict

Ossi Ferli, Adinda Ayu Tri Kartika Maharani, Nabilla Fitria Azzahra, Najwa Belia Putri, Shafira Khairunnisa Novianti

168 - 188

PDF

Accountability in Small and Medium-Sized Construction Business Governance: A Case Study

Baiq Krisnina Maharani Putri, Fety Widianti Aptasari, Khairul Mujahidi, Ely Windarti Hastuti

189 - 201

PDF

Mapping the Intellectual Structure of Taxation and Public Finance Research: A Bibliometric Analysis (2000–2025)

Loso Judijanto

202 - 215

PDF

Financial Inclusion of Muslim Communities in Indonesia

Vidya Ramadhan Putra Pratama

216 - 229

PDF

Disclosure Cultural Accounting of Tumpeng Sewu in The Village of Suku Osing Banyuwangi

Putri Maulida Sri Mulyani, Siti Maria Wardayati, Agung Budi Sulistyo

230 - 238

PDF

Cryptocurrency Taxation and the Transformation of Financial Regulation: A Bibliometric and Thematic Analysis

Loso Judijanto

239 - 254

PDF

Global Research Trends in Tax Incentives: A Bibliometric Analysis from 2000 to 2025

Loso Judijanto

255 - 267

PDF

The Influence of Investment Decisions and Dividend Policies on Firm Value with Financial Performance as a Mediation Variable (A Study on Coal Mining Sub-Sector Companies in the Indonesian Capital Market)

Ida Ayu Budhanda Laksmi Untari

268 - 283

PDF