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Journal : Atestasi : Jurnal Ilmiah Akuntansi

Insights into Financial Strategy Management: A Qualitative Study of Performance, Investment Decisions, and Strategic Approaches with Literature Review Gazali, Agus Umar; Salle, Ilham Z; Arifani, Arifani; Hasmawati, Hasmawati; Winarti, Winarti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.967

Abstract

Financial strategy management is critical to organizational success, encompassing performance evaluation, investment decision-making, and strategic approaches. This study aims to provide insights into these dimensions by conducting a qualitative literature review. The research methodology comprehensively examined existing scholarly works on financial strategy management, including empirical studies, theoretical frameworks, and practical insights. Performance evaluation emerged as a multifaceted endeavor, requiring a balanced approach that integrates financial and non-financial metrics. Scholars emphasized the importance of robust performance measurement frameworks tailored to organizational objectives and contexts despite data availability and stakeholder alignment challenges. Investment decision-making was explored through the lenses of Modern Portfolio Theory, the Capital Asset Pricing Model, and advancements in behavioral finance. The research highlighted the significance of understanding risk-return trade-offs and cognitive biases influencing investment decisions, particularly in evolving market dynamics and technological disruptions. Strategic approaches adopted by organizations were examined, including Porter's Generic Strategies and recent research on strategic alignment, organizational agility, and integrating environmental, social, and governance (ESG) considerations. The findings underscored the importance of strategic intent aligned with actionable initiatives, organizational resilience, and sustainability. In conclusion, this study contributes to a deeper understanding of financial strategy management dynamics, offering valuable insights for theoretical discourse and managerial practice. The implications extend to longitudinal studies, comparative analyses, interdisciplinary research, and qualitative methodologies, presenting avenues for future research endeavors.
Co-Authors Abbas, Ridha Mufidha Abdullah, Jainudin Abdullah, Salma Ade Romadhony Adnan, Muh. Ahmad Muktamar B Ahmad, Nur Annida Ahsan Akbardin, Muh. Akib, Ridha Nurul Fitri Akil Musi, Muhammad Alim, Khairun Muqtadira Ambo Dalle Ampauleng, Ampauleng Angel Merlyn Pattimahu Anto, Ahmad Anwar Anwar Aponno, Chrestiana Arief Fiddienika Arifani, Arifani Asrifan, Andi Ayu, Imelda Ratih Bachtiar, Fauziah Birahy, Denita de Fretes, Marissa Falyn Desy Arum Sunarta Donni Richasdy Ernawati Ernawati Fatimah Sialana Fatkhul Ulum Gazali, Agus Umar Halim, Ardiansyah Haraty, Syamsul Razak Harla, Muh. Chaezar Fachreza Herlina Herlina Hutasoit, Mario Delfiero I Ilyas Idris, Rafli Ilham Arvan Junaidi Irawati Irawati Irawati Irawati Isnaeni Isnaeni Janna, Mivtahul Jumriani, Jumriani Kahman, Hisma Kaledar, Amri Kallabe, Amirah Khaerunnisa, Nur Azizah Lamasano, Mufidah Faradillah Lies Permana Luh Putu Ratna Sundari Mahmud, Siti Nurhalisah Mappa Maggau, Fahrizal Maria Ulfa Maria, Enung Marwil, Andi Nurhabibi Marzuki, Kartini Maulana S, Nurfadilah Meillano, Zico Fachreza Muh Iqbal Muhammad Aras Muhammad Aras Muhammad Sulaiman Muhammad Sulaiman Muhammad, Syahril Muhammadin, Akhmad Muhlis, Rosita Muhsin, Syamsiah Novianti, Dian Nurhanisa, Nurhanisa Nursyamsiah, Nursyamsiah R. Usia, Tri Enadha R., Mantasiah Rahmatullah, Kukuh Rajaloa, Nani Ramadhani, Syamsinar Rifdian, Filandia Riski Apriliani Saharuddin, Nugrawan Salle, Ilham Z Samsir, Nurul Fajriani Seng, Tirai Sergie, Misrina Setiawan, Muhammad Rizki Ramadhan Siahaya, Septina Louisa Sijid, St. Aisyah Siwabessy, Fajarina Sjahruddin, Herman Solly Aryza Srimularahmah, Andi Sua, Andi Tenri Sunarding, Sunarding Syamsu Rijal Syamsuardi Syamsuardi Syamsuddin, Muhammad Bachtiar Tresna Ariesta, Bayu Tumbelaka, Aling Sadewai U Usman Udin, Hamdan Usman Usman Usmany, Rendy Usmayani, Ilham Putra Wahab, Mufita Wahyudin Noe, Wahyudin Winarti Winarti Wiranto, Agus Yesaya, Mey C Yudistira Yudistira Yusuf, Mukhtar Zakariah, M. Askari