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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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The role of earnings quality in the impact of earnings management and leverage on firm value Ishak, Jouzar Farouq
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1204

Abstract

Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.
Investment strategy on indonesia islamic stocks using Greenblatt Magic Formula Setiawan, Alfianto Hendry; Fitri, Resfa; Muthohharoh, Marhamah; Irfany, Mohammad Iqbal
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1322

Abstract

Purpose: This study analyzes the portfolio form based on the Magic Formula investment strategy introduced by Greenblatt (2006). Research methodology: The portfolio formed is evaluated using the Sharpe, Treynor, and Jensen indices. Results: The results show that the Magic Formula investment portfolio provides higher returns than the reference index from June 2018 to May 2021, specifically -1.45% compared to -3.26%. The performance evaluation value of the Magic Formula investment portfolio was better than that of the reference index. Limitations: Although the Magic Formula portfolio performs well during the study period, investment portfolios can also be built and evaluated using other portfolio formulas. Contribution: This evidence shows that the Greenblatt Magic Formula investment strategy performs well because it can provide a greater return with less risk.
An assessment of banking sector performance in Indonesia Nurullah, Asfeni; Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Bakti, Herdan; Khasman, Raihandito; Maharani, Maura Aviona
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1452

Abstract

Purpose: This study examines the effect of dividend pay-out ratio (DPR), total assets, and asset growth on banking company performance, measured by return on assets (ROA) and net profit margin (NPM). Research methodology: Using purposive sampling, we obtained 67 banking companies as samples, comprising 33 unlisted firms and 34 listed firms on the IDX. This study observed a 9-year period from 2011 to 2019; thus, the total sample comprises 603 firm-year observations. Linear regression analysis was used to analyze the data. Results: The results show that DPR and total assets, namely ROA and NPM, have a significant effect on the performance of banking companies. Asset growth had a significant effect on NPM. However, asset growth has no significant effect on ROA. Limitations: We acknowledge that we solely used a banking corporation in Indonesia. Nevertheless, to demonstrate the bigger picture of the study findings in terms of banking performance, further studies should employ banking corporations in all emerging countries. Contribution: The results enrich the theoretical knowledge about these factors in financial performance, particularly in the Indonesian banking industry. Practical Implications: Corporation management might consider this finding when making decisions regarding dividend ratios, asset size, and asset growth. Further, management needs to pay attention to these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to examine the relationship between DPR, total assets, and asset growth to performance that employs samples of the banking industry from listed and unlisted companies on the IDX.
Environmental, Social and Governance (ESG) disclosure and firm value of manufacturing firms: The moderating role of profitability Yeye, Olufemi; Egbunike, Chinedu F.
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1466

Abstract

Purpose: This study examines the impact of environmental, social, and governance disclosure on firm value. This study empirically examines the impact of profitability on the relationship between ESG and firm value. Research methodology: This study uses a panel dataset of 12 industrial goods manufacturing firms listed during the 2014-2020 period. The direct effects were tested using an FEM and the Two-Stage Least Squares was used to account for the endogeneity problem. Results: This study finds a positive effect of ESG disclosures on firm value. The coefficients of ESG in the FEM and 2SLS results were not significant. The interaction between ROA and ESG also showed higher coefficients that were not statistically significant. The empirical analysis was robust to the use of two-stage least squares regression. Limitations: This study presents evidence from a single sector based on a prior literature review, which may affect the generalizability of the findings to other sectors. Contribution: This work adds to the broad ESG literature and methodologically extends past results by exploring the moderating influence of profitability. Practical implications: This study has implications for managers and firms that are increasingly desirous of improving their firm performance by presenting a positive image to their stakeholders and how this is linked to their profitability over time. Novelty: This study adds new aspects to the broad discussion on ESG and firm value in a developing-country context, which is consistent with the view that profitable firms mainly address ESG issues in such economies.
Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Abstract

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.
Exploring the influence of financial technology on banking services in Nigeria Otonne, Adewumi; Ige, Olaoluwa Tosin
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1513

Abstract

Purpose: This study explored the impact of fintech on Nigerian banking services. Research methodology: This study employed a quantitative research approach, analyzing data from the financial statements of selected Nigerian banks, and financial technology application statistics through econometric modelling and descriptive analysis. Results: The study found that Fintech positively impacts Nigerian banks' traditional and market-based performance measures. For example, statistically, a 1 per cent increase in ATM transactions could increase banks' earnings per share by up to N4 on average. This implies that fintech adoption in the Nigerian financial system can increase efficiency, reduce costs, improve the customer experience, and enhance financial inclusion. Limitations: This study had several limitations, such as the unavailability of data for some banks and the limited timeframe due to data unavailability. Contribution: This study contributes to the growing body of literature on fintech in emerging markets by providing insights into Nigeria’s evolving fintech landscape and its potential impact on traditional banking services. Novelty: This study is one of the first to investigate the impact of fintech on Nigerian banking services based on selected case studies and the quantitative research approach employed. This study provides valuable insights for policymakers, regulators, and industry practitioners seeking to promote a conducive environment for fintech growth in Nigeria’s banking sector.
How e-human resource management can increase employee productivity in F&B in Batam Muchsinati, Evi Silvana; Oktalia, Adeline; Priscilla, Yuddy Giovanna
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1606

Abstract

Purpose: The purpose of this study was to determine the impact of E-Human Resource Management (E-HRM) had on Batam’s F&B productivity. Research methodology: A total of 395 respondents were included in the study. Four populations were used in this study, namely Starbucks, McDonalds, Mixue, and KFC, located in Batam City, Riau Islands, Brazil. The obtained data were processed using the PLS SEM application. Results: The results suggest that the implementation of E-HRM has a significant positive impact on employee productivity in the F&B companies studied. Limitations: There are many limitations when conducting this study due to difficulties in collecting data, information, and respondents at KFC, Mixue, Starbucks, and McDonalds. This causes this research to be suboptimal because the company maintains its data privacy. Therefore, this study only obtained respondent data internally. Then, with limited time, the time to distribute questionnaires to respondents was very short. Contribution: This research provides a deep understanding of the importance of implementing E-HRM (E-Job Analysis, E-Training & Development, E-Performance Appraisal, E-Recruitment, and E-Communication) in increasing employee productivity in F&B companies in Batam City. The results show that e-HRM has a positive impact on Behavioral Intention, which contributes to increased employee productivity.
Accounting undergraduates’ perspectives on integrating forensic accounting into the curriculum in Sri Lanka Seneviratne, S M Chaturika; Dharmasena, S. D. Thamali Navangana
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1611

Abstract

Purpose: This study examines the current level of forensic accounting education in Sri Lanka and its level of sufficiency from the viewpoint of accounting undergraduates studying in Sri Lankan government universities. Research methodology: Data were collected through a self-administered questionnaire targeting third and fourth-year accounting undergraduates of Sri Lankan government universities. To achieve the research objectives, descriptive statistics were used as analytical tools. Results: The study revealed that existing auditing course modules and stand-alone forensic accounting course units do not adequately cover forensic accounting topics in response to the rising demand for forensic accountants' services in Sri Lanka. Sri Lankan government universities are required to restructure the integration of forensic accounting education with greater coverage. Moreover, as per accounting undergraduates, the precise method of covering forensic accounting within accounting education would be to introduce a separate degree program that covers all forensic accounting discussions. Limitations: The main limitation of this study is that it focuses only on the perspectives of government university undergraduates. Perceptions of accounting undergraduates in private universities and professional qualification institutions that offer accounting degree programs were not considered. Contribution: This study provides insights for university administrators on how to integrate forensic accounting into the accounting curriculum. Moreover, the suggested modifications will provide undergraduates with the skills required to practice forensic accounting after graduation.
Is depreciation fraud detectable using ADTFA and DAAT financial models? A case study Kumar, Sunil
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1624

Abstract

Purpose: Financial statement fraud, which is usually committed by insiders, aims to present a company positively and benefit fraudsters. Insiders commit fraud to deceive investors or hide their mistakes. This occurs in companies with weak control and unethical leaders. Prevention is important; however, early detection is crucial. Depreciation fraud manipulates the depreciation schedule to make financial statements look better. This involves inflating asset values and reducing expenses. Detecting depreciation fraud is difficult, and has severe consequences. Such activities can lead to penalties for both individuals and companies. Companies require accurate records, and auditors must review statements thoroughly to prevent and uncover fraud. New models were used to identify depreciation fraud in defaulting companies. Research methodology: Forensic accountants may analyze depreciation fraud. We use Depreciation Accumulated after Tax (DAAT) to accurately find depreciation fraud by the company. A comparatively low or negative impact indicates depreciation fraud. The ADTFA and DAAT financial models can be used to trace depreciation fraud. Results: The results are remarkable and should be tested in further depreciated fraud companies to detect their financial health position early. Limitations: Detecting depreciation fraud is difficult because of various factors, including complex accounting methods, subjective estimates, and lack of external verification. Contribution: This helps to account for users and investors, researchers detect depreciation fraud earliest, and present its financial accounting report. Novelty: The researcher may adopt and push validated reliability through ADTFA and DAAT tests to detect depreciation fraud.
Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province Ekawati, Evi; Sari, Yetri Martika
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1625

Abstract

Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces.   Contribution:  This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.

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