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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 432 Documents
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Impact of SMS advertising on purchase intention for young consumers Sanjoy Kumar Roy
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 Sheron Leviany Dusia; Kezia Natasha Setyabudhi; Mariana Ing Malelak
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) Ai Hasanah; Haritsatun Najwa; Siti Nurpadhilah; Gita Indah Ramadhani; Risna Amel Putriyani; Iwan Sidharta
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.
Determinants of youth unemployment in Southern Ethiopia: Evidence from Duna District, Ethiopia Negese Tamirat
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.
Strategic outsourcing and corporate performance of quoted insurance firms in Nigeria Amechi Fabian Anoke; Ndidiamaka Joy Okafor; Anthonia Nkechi Onu
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.884

Abstract

Purpose: This study is aimed at determining the effect of strategic outsourcing and corporate performance of quoted insurance firms in Nigeria Research methodology: The study adopted a survey research design because it is suitable and ideal for assessing how effective outsourcing strategy affects the corporate performance of insurance firms in Nigeria. With a population of 720 staff from three quoted insurance firms in Nigeria, using Yamane's formula, a sample of 260 respondents was selected. Multiple regression was used to test the hypotheses that were developed at a significance level of 0.05 percent. Results: The study unveiled that outsourcing has evolved into a helpful strategy and weapon for corporate organizations, particularly for Nigerian insurance companies that are constantly looking to improve their corporate performance in the financial sector. Limitations: This study is limited to quoted insurance firms in Nigeria as of December 2021; hence, the result may not be universal to other excluded categories.  It is expected that further studies should cover all the insurance firms in Nigeria with variables like comprehensive and ICT outsourcing strategies on the operational efficiency and profitability of insurance firms in Nigeria. Contributions: To leverage the services of other organizations and professionals outside of their core competencies for operational effectiveness and efficiency, corporate organizations in Nigeria, especially those in the financial sector, should incorporate strategic outsourcing into their corporate culture.
Macroeconomic factor, firm characteristics and inventory holding in Nigeria: A quantile regression approach Chinedu Francis Egbunike; Patricia Chinyere Oranefo
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1096

Abstract

Purpose: Prior studies show that inventory holding is closely linked to liquidity and procyclical dependent on the combination of macroeconomic and firm characteristics. Thus, conditional linear factor models such as OLS should fail to explain the inventory-holding motive, especially in the context of developing countries. This study seeks to empirically investigate the determinants of corporate inventory holding based on evidence from pharmaceutical companies in Nigeria. Research methodology: The study adopts the ex post facto research design. The final sample was eight pharmaceutical & healthcare firms quoted on the Nigerian Stock Exchange (NSE). The data were analysed using the quantile regression technique. Results: The results showed that the inflation rate had a positive effect on the inventory holding distribution at upper quantiles (75th); and, the cash conversion cycle on the inventory holding was significant at different quantiles (25th, 50th and 75th). Profitability and liquidity were non-significant at different quantile distributions. Limitations: The focus on pharmaceutical firms limits the generalizability of the study findings to other sectors of the economy. Contributions: The study contributes to the literature in the context of developing countries, on the impact of varying firm characteristics and inflation rates on the different conditional distribution of the regressand, i.e., inventory holding.
An analysis of the perceptions of CSR among Bangladeshi Business School students Salim Shadman Ratul; Jannatul Nayma; Sadia Binte Rahman
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1248

Abstract

Purpose: This study explores CSR awareness among the University of Bangladesh students, evaluates perceptions based on socioeconomic and demographic aspects, and considers students' CSR awareness when purchasing a product or applying for a job. Research methodology: First, respondents fill out a questionnaire. The replies are then encoded numerically.  The study examines how demographics affect students' CSR attitudes. Quantitative methods are suitable for determining their relationships. Data must be measured mathematically to determine CSR's effect on student decision-making. Results: The study's findings indicate that students have a solid understanding of corporate social responsibility. Also, age affects perceptions, and educational level influences the majority of perceptions, although gender has no impact on students' perceptions. In addition, students typically do not consider the CSR of a company when they purchase a product from that company or apply for a job with that company. Limitations: The questionnaire method of data collection has various drawbacks. Students may dishonestly answer. Emotional responses and feelings cannot be adequately captured in a survey or questionnaire. The problem of selection bias arises when data is taken from a known individual. There are fewer people in the sample than there are in the population. Contributions: Colleges and universities can better evaluate business courses utilizing the study's results. This study can help government agencies coordinate policy-making. Few studies have examined whether students consider a company's CSR when buying a product or applying for a job. This research comments on that problem.
Forecasting of local tax realization with least square method in Tanggamus Regency Alvindra Alvindra; Simon Sumanjoyo Hutagalung; Bambang Utoyo Sutiyoso
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1299

Abstract

Purpose: This study aims to identify the contribution of local taxes to regional revenues in Tanggamus Regency and predict the pattern of realization of regional tax revenues in the coming period. Research methodology: This research is a quantitative study with a time series trend analysis according to the type of regional tax and an overview of the target and its realization. The sample used in this study was data from seven types of regional taxes obtained from the Regional Financial Management Agency of Tanggamus Regency. The data analysis process uses the least squares method, often used to forecast, and the application uses Minitab software with fitted line plots and descriptive statistics features. Results: This study's results showed that the seven tax subjects seemed to go through changes and tended to grow in the future. Limitations: This research is limited to the specific scope of taxes selected and does not cover all other types of taxes and levies. Contributions: This study's ability to predict the future helps make plans for regional tax revenue, especially when it comes to planning for policies that might change in the near future. Novelty: This research is new because it has a new update on how to use predictive methods with Minitab and an analysis of how local taxes have changed over time.
The impact of User-Characteristics and Organizational-Characteristics on End-user Satisfaction with Enterprise Resource Planning (ERP) systems S M Chaturika Seneviratne; Lashini Colombage
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1295

Abstract

Purpose: This study aims to examine characteristics that influence end-user satisfaction with ERP systems within the Sri Lankan context to understand what critical factors should be considered in the ERP decision-making processes. Research methodology: Data collection is conducted through an online questionnaire targeting end-users of ERP systems belonging to various industries. Results: The study found a significant relationship between five user characteristics and end-user satisfaction, as well as the significance of usability to end-user satisfaction. Minimal memory load was found to have no significant relationship with end-user satisfaction. In terms of organisational characteristics, user training and top-management support had a significant influence on end-user satisfaction as well. Limitations: Since this study is on ERP systems such as SAP, IFS, and Oracle with a high industry focus, organisations that do not use commercial ERP systems are not considered particularly public-sector organizations. Contributions: Although previous studies emphasised various factors that contributed to implementation failures, those factors have not been given importance to end-user satisfaction or the success of an ERP system. Within the Sri Lankan context, ERP implementations are still in the early stages, so it would be very useful to understand the factors that affect user satisfaction with such systems. Novelty: The findings identify what factors ERP vendors can focus on when making changes to their commercial products and give managers an idea of what factors they should consider when choosing the right ERP system for an organization.
Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y M. Wahyudi Pranata; Desi Adhariani
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1512

Abstract

Purpose: Conducting analysis on the current inventory control and proposing suggestions and improvements related to inventory control in SMEs Y using the Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with research methods including observation, document analysis and interviews. Results: Based on the summation of raw material costs, energy costs, and system costs, the total allocation of product costs and allocation of material loss costs can be calculated. In the cost flow matrix, it is concluded that the company experiences a material loss of 7.5%. In fact, every production stage generates waste, and although the percentage of material loss may not always be significant, by reducing that percentage, the company can enhance the cost efficiency of its production. Limitations: The focus on manufactured firms especially SMEs Y limits the generalizability of the study findings to other sectors of the economy and scalability. Contributions: The results of this study can be used as a consideration in formulating policies related to the management of fashion raw material inventory in Indonesia, particularly for other SMEs in managing their inventory and if they intend to implement Material Cost Flow Accounting in their production processes.

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