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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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Search results for , issue "Vol. 4 No. 4 (2023): March" : 17 Documents clear
Management control systems and business performance: Evidence from Sri Lankan apparel industry Weerathunga, Vipuli Maheshika; Seneviratne, S M Chaturika
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1167

Abstract

Purpose: The objective of this study is to explore the types and nature of management control practices and how they influence the business performance of two large apparel manufacturing companies in Sri Lanka. Research methodology: The research uses in-depth multiple case-study approaches based on a Sri Lankan apparel manufacturing company. Data is collected using interviews, participant observations, and documentary evidence. To achieve the objectives, thematic analysis is used as the analysis tool. Results: The findings of the study revealed that the existence of tight, strong, impactful, and effective MCSs (Management Control Systems) leads to both high sales volume and also elevates the annual growth of sales of two main apparel companies in Sri Lanka. Moreover, it is found that the effective placement and use of MCSs have a considerable influence on the profitability of the case companies. Limitations: The main limitation of this study is that it only focuses on two apparel exporting companies in the Sri Lankan apparel industry. Further, this research is a case study-based qualitative research where the inherent shortcomings of any such research are unavoidable where the personal traits of individuals as they place more significance on personal beliefs, opinions, and judgments than the results. Similarly, there is no articulated way to analyze qualitative data in an arithmetical manner. Contribution: This study contributes to the management discipline in the apparel industry in Sri Lanka and steers the Sri Lankan economy in a positive direction, as the research keeps an eye on the apparel industry at large.
Determinants of youth unemployment in Southern Ethiopia: Evidence from Duna District, Ethiopia Tamirat, Negese
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1188

Abstract

Purpose: Unemployment is a big problem both in developed and less developed countries. This study was aimed at investigating the determinants of youth unemployment in Duna district using cross-sectional survey data gathered in 2020. It is assumed to be a major macroeconomic problem in deriving economic growth and food security. Reducing youth unemployment is crucial to achieving sustainable economic development and alleviating poverty. Research methodology: Multi-stage sampling methods were developed to select the sample from a given population. Through considering the availability of youth unemployed, six kebeles with a sample youth of 361 were selected. Primary and secondary sources of data were used. Descriptive analysis and binary logistic regression were employed for the data analysis. Results: The results of binary logit regression revealed that youth unemployment was significantly affected by age, sex, educational status (secondary and higher education), cultivated land size, marital status, credit use, information use, family wealth, infrastructure, work experiences, and migration. Limitations: This research is limited by the scope, men, and women young unemployed were not equally studied. Without inclusion, women in the studies may not ensure sustainable economic development and alleviate the problem of young unemployment and poverty. Contribution: Ministry of youth, sports and culture, microfinance institutions, and other concerned bodies should give important attention to youth unemployment which is a major problem in achieving economic growth and alleviating poverty. Reduction in the level of youth unemployment would consequently improve youth income and which in turn improve living standards.
How business digitalization can effect the entrepreneurial growth Nuryanti, B Lena; Hanifah, Ajeng Putri; Cahyadi, Asep Indra
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1256

Abstract

Purpose: This study aims to determine the effect of business digitalization on entrepreneurial growth conditions for young entrepreneurs in the city of Bandung. Research methodology: This quantitative research uses the explanatory survey method with data collected from 31 young entrepreneurs who were members of HIPMI PT through observations, interviews, and questionnaires. The data collected were processed using the Statistical Product for Service Solution (SPSS) 24.0 for Windows. Results: The result showed that the condition of business digitalization and entrepreneurial growth at HIPMI PT in Bandung City is at a fairly good level, with the condition of respondents in implementing business digitalization improved to improve the entrepreneurial growth conditions. Limitations: This research was conducted with a small scope of research objects due to the author's limitations. Therefore, future research needs to update business digitalization and entrepreneurial growth theory. This is in addition to other dimensions that affect entrepreneurial growth but have not been proven properly in this research. Contribution: This research positively affects the condition of HIMPI PT in Bandung City related to business digitalization and entrepreneurial growth. Novelty: Factors influencing entrepreneurial growth mostly come from variables outside the study.
Impact of SMS advertising on purchase intention for young consumers Roy, Sanjoy Kumar
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1276

Abstract

Purpose: It has been discovered that SMS advertising perception has a considerable direct or indirect impact on customer purchase intention. Based on the stimulus-organism-response (SOR) framework, this study focuses on providing an empirically supported response to this specific topic in the context of Bangladeshi university students after the COVID pandemic era. Research methodology: The study employed a two-stage hybrid approach using structural equation modeling and artificial neural network modeling to assess and validate the findings. The study used convenience sampling and a structured questionnaire to gather data from undergraduate students. Results: The results indicate that SMS advertising perception significantly influences purchasing intention. Attitude toward SMS advertisement and advertising value also mediate the relationship. Limitations: The research is limited to the Dhaka metropolitan area in Bangladesh, and customer experience may differ in other places. Future studies should concentrate on different geographic regions to explore the topic more. Only young customers were considered in this study; outcomes for other consumers may differ. Contribution: The study serves to broaden the area of research on SMS advertising perception and its impact on purchase intention in Bangladesh. Additionally, it helps marketers by encouraging better decision-making when developing successful marketing campaigns employing mobile-based SMS service advertisements after the pandemic epoch. Novelty: It also allows experimental data to validate the SOR framework in the context of young consumers by applying partial least squares and artificial neural network techniques.
The effect of debt attitude and peer influence on debt behavior Dusia, Sheron Leviany; Setyabudhi, Kezia Natasha; Malelak, Mariana Ing
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1457

Abstract

Purpose: This study examined the effect of debt attitude and peer influence on the debt behavior of paylater users by the millennial generation. Research methodology: This study used a quantitative approach. The research method used in this study is a survey method. The instrument was a questionnaire made with Google Forms. The analysis method used in this research is Structural Equation Modeling (SEM), with Partial Least Squares (PLS) analysis technique using SmartPLS 3. The population was working millennials in Indonesia. Samples were chosen using a non-probability sampling technique with a purposive sampling method so that the total sample size was 100 people. Results: The results of this study proved that debt attitude had a significant effect on the debt behavior of paylater users of the millennial generation. However, peer influence had no significant effect on the debt behavior of paylater users by the millennial generation. Limitations: This study is limited to a few factors: debt attitude and peer influence. Moreover, this study only collects data from the junior millennial generation in Indonesia, which results in narrowing this study. Contribution: The information provided by this study can help authorities identify the determinants of debt behavior and address the rising debt levels.
Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung) Hasanah, Ai; Najwa, Haritsatun; Nurpadhilah, Siti; Ramadhani, Gita Indah; Putriyani, Risna Amel; Sidharta, Iwan
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1458

Abstract

Purpose: This study aims to determine the increase in individual taxpayer compliance through tax audits. Research methodology: The researcher used a cross-sectional survey approach to determine the effect of tax audits on increasing individual taxpayer compliance, so the researchers surveyed tax examiners at one of the primary service offices in Bandung. The questionnaire was deployed in a structured manner and provided to 40 employees closely related to their duties as tax auditors. To test the effect of research variables, the researchers used simple regression analysis techniques to determine the magnitude of the effect of tax audits on individual taxpayer compliance. Results: The results of the study show that there is an effect of tax audits on taxpayer compliance. The results of the study indicate that the implementation of tax audits will be able to increase taxpayer compliance. Limitations: This study only examines the perception of employees who conduct tax audits. In addition, it only uses a small sample and only tests, individual taxpayers, so it cannot generalize the study results. Contribution: This study strengthens previous research and the theoretical basis of compliance in tax studies in Indonesia Novelty: This research complements research on taxpayer compliance that focuses on tax audits so that this research can add to the diversity of individual taxpayer compliance research.
Impact of SMS Advertising on Purchase Intention for Young Consumers Roy, Sanjoy Kumar
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1276

Abstract

Purpose: It has been discovered that SMS advertising perception has a considerable direct or indirect impact on customer purchase intention. Based on the stimulus-organism-response (SOR) framework, this study focuses on providing an empirically supported response to this specific topic in the context of Bangladeshi university students after the COVID pandemic era. Methodology: The study employed a two-stage hybrid approach using structural equation modeling and artificial neural network modeling to assess and validate the findings. The study used convenience sampling and a structured questionnaire to gather data from undergraduate students. Results: The results indicate that SMS advertising perception significantly influences purchasing intention. Attitude toward SMS advertisement and advertising value also mediate the relationship. Conclusions: This study shows that SMS advertising perception influences purchase intention among Bangladeshi university students, with attitude and ad value mediating this effect. Using structural equation modeling and artificial neural networks, it provides insights for marketers in post-COVID mobile advertising. Future research should explore broader demographics and regions. Limitations: The research is limited to the Dhaka metropolitan area in Bangladesh, and customer experience may differ in other places. Future studies should concentrate on different geographic regions to explore the topic more. Only young customers were considered in this study; outcomes for other consumers may differ. Contributions: The study serves to broaden the area of research on SMS advertising perception, its impact on purchase intention in Bangladesh. Additionally, it helps marketers by encouraging better decision-making when developing successful marketing campaigns employing mobile-based SMS service advertisements after the pandemic epoch.

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