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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 426 Documents
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The role of financial and marketing services on rural shea-producing women Chakilia, Safianu; Ahado, Hillary Edinam
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.v6i1.2032

Abstract

Purpose: This study aims to empirically investigate the impact of financial and marketing services on shea butter production, with an emphasis on the Tolon district of Ghana, to inform evidence-based policies and practices. Research methodology: This study employed a quantitative research design, utilizing a survey approach to collect data from a sample of shea butter producers in the Tolon District of Ghana. In total, 151 Shea nut processors from Tolon, Dimabi 1, and Dimabi 2 were selected using a combination of purposive and simple random sampling techniques. Data were collected through structured questionnaires, which were subsequently analyzed using quantitative methods. Furthermore, the study employed linear regression analysis with an endogenous treatment effect model in STATA version 17 to examine the relationship between financial and marketing services, and shea butter production. Results: The empirical evidence derived from the linear regression with the endogenous treatment model indicates a statistically significant and positive relationship between financial and marketing services and shea butter production, indicating that financial and marketing services are significant factors in predicting the productivity of shea butter production. Limitations: The sample size of the study was small, which may restrict the generalizability of the findings.   Contribution:  This study provides novel insights into the dynamics of shea butter production in Ghana’s Tolon District by highlighting the quantitative effect of financial and marketing services on shea butter production, and the importance of improving access to these services. This study also provides evidence-based recommendations for collaborative synergies between government and non-governmental organizations to establish microfinance programs and marketing service centers to facilitate easier access to these essential services for shea butter producers.
Impact of employee competency, budget planning, and ERP on the budget implementation performance Yunaniah, Luk Luatun; Firmansyah, Amrie
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.1909

Abstract

Purpose: This study analyzes the impact of employee competency, budget planning, and enterprise resource planning (ERP)-based information systems on the performance of budget implementation in state financial management. Method: A quantitative approach was used, with data collected via a survey questionnaire distributed in December 2023. The questionnaire used a Likert scale ranging from 1 to 6. Respondents were selected through purposive sampling, targeting officials or staff managing state finances in the Working Unit of the Bureau for General Affairs and Procurement Goods/Service of the Ministry of Marine Affairs and Fisheries of Indonesia. The final sample consisted of 32 observations and was analyzed using SmartPLS 3.0. Results: The study found that Employee competency positively impacts budget implementation performance in state financial management. However, budget planning and ERP-based information systems did not significantly influence budget implementation performance. Limitations: The sample size of the study was limited because of the limited time for data collection. Furthermore, the study focused solely on officials responsible for managing state finances, excluding Budget Planners and Procurement Officers, who also played a vital role in the budget process.   Contribution: This study provides valuable insights for future studies and serves as a reference for improving government performance. It also offers practical recommendations for decision makers. Novelty: This study introduces new indicators based on current regulations, focusing on ERP-based systems in Indonesia's public sector. The SAKTI system, an ERP-based budget implementation tool, was fully implemented across all Ministries/Agencies in Indonesia by 2022, making this study particularly timely.
Alternative solution to achieve abnormal returns on the Indonesian Stock Exchange Triadji, Iwan; Busnetty, Ida; Sihombing, Pardomuan
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2000

Abstract

Purpose: Investors continuously achieve abnormal returns (ARs) by adopting advanced strategies. Therefore, this study aimed to compare the performance of the IDX Value30 and IDX Growth30 indices, which represent value and growth investment strategies in Indonesia. Method: The comparison in this study was conducted using return- and risk-adjusted variables represented by Information Ratios and Jensen’s alpha. Based on this approach, Mann-Whitney and independent sample t-tests were performed using the SPSS program. Results: Both the IDX Value30 and IDX Growth30 indices show positive abnormal returns. However, a comparison of returns, Information Ratios, and Jensen's alpha showed no significant differences between the IDX Value30 and IDX Growth30. Limitations: The secondary data of IDX Value30 and IDX Growth30 indices were limited to the period from January 30, 2014, to September 30, 2022.   Contribution: IDX Value30 and IDX Growth30 could serve as references for investors and Investment Managers in executing value- and growth-investing strategies to outperform IHSG. Furthermore, Investment Managers could use these indices as benchmarks for issuing index funds or ETFs. Novelty: This study uniquely compares the performance of value and growth investing using the IDX Value30 and IDX Growth30 indices, a comparison that has not been previously conducted.
Effect of real earnings management on tax planning of listed manufacturing firms in Nigeria Ado, Rabiu; Tanko, Udisifan Michael
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2100

Abstract

Purpose: This study examines the effect of real earnings management on corporate tax planning of listed manufacturing firms in Nigeria. Method: The study used secondary data of 41 listed manufacturing firms in Nigeria extracted from the annual reports and accounts of the sampled firms for the period 2012 to 2022. The data collected for the study were statistically analyzed using dynamic panel data from the generalized moment method (GMM). Results: The study found that abnormal production has positive and significant effect on tax planning, the study also revealed that abnormal discretionary expense has positive and significant effect on tax planning. The study also documents a positive and significant influence of abnormal production on tax planning. The study also reveals that real earnings management has a positive and significant impact on tax planning. Limitations: The study is limited to real earnings management and tax planning; it is limited to 41 listed manufacturing firms in Nigeria and covers  12 years,  from 2012 to 2022.   Contribution:  This study contributes to the existing literature by providing empirical evidence on the relationship between real earnings management and tax planning, specifically within the context of Nigerian manufacturing firms. The findings will inform policymakers and regulatory bodies regarding the effectiveness of current tax regulations and practices in Nigeria's manufacturing sector. Novelty: This study's focus on Nigerian manufacturing firms adds a novel dimension to the existing literature, as there may be unique factors and challenges specific to this context. In addition, the study provides a novel approach by employing dynamic panel data of GMM.
Impact of customer default on cash conversion cycle and net working capital in construction company Maesaroh, Maya; Faturohman, Taufik
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2120

Abstract

Purpose: This study aimed to determine the effect of customer default on the Cash Conversion Cycle and Net Working Capital in construction companies. Method: This study uses secondary data from companies’ financial reports to calculate the Cash Conversion Cycle, Net Working Capital, and Spearman's rho Correlation Test to determine the relationship between the two variables. Results: The results show that SOE customer default affects the condition of the Cash Conversion Cycle, especially in 2023, where the Cash Conversion Cycle value in Q123 (85 days) and Q223 (64 days), but the worst Cash Conversion Cycle results during the observation period are in Q122 (134 days). In Net Working Capital, there are only three periods with negative results: Q219 (-3.1B), Q319 (-461M), and Q421 (-4B), but not in 2023, because in 2023, the result is positive (or liquid). Spearman's rho Correlation Test shows that the relationship between the two variables is negatively correlated by -0.319, and the significance is 0.184, or the two variables are not significant. Limitations: This study was limited to construction companies in Bandung. The data taken from 2019 to Q3-2023 only focus on the influence of SOE customer defaults on the company's Cash Conversion Cycle and Net Working Capital.   Contribution: This study provides the best solution to the problem of customer default in the Cash Conversion Cycle and Net Working Capital in a construction company. If the solution is applied to the company, an implementation plan is created to fix the problem.
Analysis of Product Quality and Customer Satisfaction: A Case Study of the Automotive Parts Industry Hsu, Chu-chuan; Chen, Shun-Hsing; Feng, Xiu-chun
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2153

Abstract

Purpose: The automobile parts industry is a technologically and capital-intensive industry with a vast supply chain that influences various related industries. Many Taiwanese automobile parts manufacturers are small to medium-sized enterprises, with a complete industry supply chain. They possess the advantages of small-scale, diversified, and flexible manufacturing, enabling them to compete internationally and potentially enter the supply chains of international car manufacturers. Good product quality is favored by customers, and there is a correlation between product quality and customer satisfaction. The design of product attributes is primarily aimed at meeting customer needs. To outperform competitors, companies can establish additional value in their products to actively please customers and even enhance customer loyalty. This study investigates the differences in demographic variables on product quality and customer satisfaction and analyzes the degree of correlation between the two variables. Research Methodology: This study adopts a questionnaire survey method as the tool for data collection. The questionnaire is designed based on the research objectives, focusing on customer satisfaction, to explore the satisfaction levels of the case company's relevant dimensions among existing customers and compare them with customer expectations, providing recommendations accordingly. The subjects of this study are companies in the automotive parts industry with a capital of over ten million. The questionnaire was distributed from April to May 2022, with a total of 170 questionnaires distributed and 157 collected, resulting in a response rate of 92.35%. Results: The study results indicate significant differences in gender, marital age, education level, and seniority concerning product quality and customer satisfaction, but no significant differences were found in the organizational size of the company. Subsequent Pearson correlation analysis reveals a Pearson correlation coefficient of 0.85, indicating a high correlation between product quality and customer satisfaction. This suggests that excellent product quality influences customer satisfaction. Limitations: This study focused on the case of the automotive parts industry to explore the differential analysis of product quality and customer satisfaction. The research results are only applicable to the automotive parts industry. Contribution: The study found a positive correlation between product quality and customer satisfaction. Therefore, the capability to enhance product quality, making products attractive and creating differentiated brand value, is actively pursued by companies as a development goal. The results of this study are consistent with previous research findings. With more streamlined product quality and detailed production history information, consumers' willingness to purchase increases. As consumer purchasing intention rises, so does brand loyalty, leading to increased profitability and surpassing competitors.
Evaluation of risk management for optimizing service quality in XYZ regional general hospital Setiawan, Tia; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2185

Abstract

Purpose: The study aims to evaluate the implementation of risk management at XYZ Hospital using the ISO 31000:2018 framework and provide recommendations for improvement to optimize service quality. Method: The method used was descriptive qualitative with a case study approach and a type of evaluation through primary and secondary data collection. Results: The results show that the implementation of risk management at XYZ Hospital has not been effective, including not determining risk appetite, the risk register is not updated, risk analysis does not use the scale of impact and possibility, a risk treatment plan has not been developed, and all risk owner units have not carried out risk reporting. Limitations: The limitations of this research include not conducting interviews with all risk-owner units, limiting the evaluation framework to ISO 31000:2018, and focusing solely on one research object.   Contribution: The evaluation results of this study and recommendations for improvements in the risk management process can help XYZ Hospital achieve optimal performance in improving service quality. Novelty: This research provides a new contribution to risk management in health services, focusing on implementing risk management in hospitals with the status of Regional General Hospitals. In addition, this study presents a comprehensive evaluation that fills a gap in the literature and provides practical insights for improving risk management practices at XYZ Hospital.
The effect of the amount of murabaha financing, mentoring and length of business on increasing income Puspita, Dara; Imsar, Imsar; Harahap, Muhammad Ikhsan
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2401

Abstract

Purpose: This study aims to examine how Murabahah financing, mentoring programs, and the length of business operation affect the income growth of MSMEs at Bank Sumut KCPSy Multatuli. Methods: The study was conducted at Bank Sumut KCPSy Multatuli and focused on 60 MSME clients. A quantitative approach was used, with data collected through questionnaires. The data analysis was performed using multiple linear regression, processed with SPSS version 25. Results: The research found that the income growth of MSMEs is significantly influenced by Murabahah financing, mentoring programs, and the duration of business operation. These factors together account for 80.7% of the increase in income, while the remaining 20.3% is influenced by other variables not covered in the study. Limitations: The study is limited by its focus on only three factors and its reliance on data from one location, Bank Sumut KCPSy Multatuli, which may not fully capture other variables influencing MSME income growth. Contribution: This study contributes to the understanding of factors driving income growth for MSMEs, particularly in the context of Islamic financing (Murabahah), mentorship, and business longevity. It is useful for policymakers, financial institutions, and researchers in the field of MSME development and Islamic finance. Novelty: The novelty of this research lies in its focus on combining Murabahah financing, mentoring, and business duration as key determinants of income growth for MSMEs in the Indonesian context, which has not been thoroughly explored before.
Capacity building and sustainable development efforts of national population commission, Awka, Anambra State Nwagbala, Stella Chinelo; Edibo, Musa David; Ejiogu, Samuel Anodi; Obijiaku, Chimamkpa Promise
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2464

Abstract

Purpose: This study explored the relationship between capacity building and sustainable development efforts of the National Population Commission, Awka, Anambra State, Nigeria. Specifically, it examined the relationship between technological upgrade and accountability, it also determined the relationship between skills enhancement and resource efficiency of the National Population Commission, Awka, Anambra State. Methods: The study employed a survey research design. The population of the study was 190. Hypotheses were tested with Pearson Product Moment Correlation Coefficient with the aid of Statistical Package for Social Sciences (SPSS, version 27). Hypothesis one revealed that there is a significant positive relationship between technological upgrade and accountability of the National Population Commission, Awka, Anambra State with r = 0.876, n = 190, and p-value of 0.000 (p<0.05). Results: Hypothesis two showed that there is a positive significant relationship between skills enhancement and resource efficiency of the National Population Commission, Awka, Anambra State with r = 0.647, n = 190, and p-value of 0.015 (p<0.05). Limitations: The researcher encountered problems during the data collection process. The researcher was faced with an uncooperative attitude of some respondents by not providing answers to the questionnaire.   Contribution: This study contributes to the existing body of knowledge by providing empirical evidence on the significant positive relationships between technological upgrade and accountability and skills enhancement and resource efficiency in the National Population Commission, Awka, Anambra State. This study provides novel insights into effective population management strategies in Southeastern Nigeria.
Impact of off-balance sheet activities on bank profitability: Evidence from Bangladesh Ahmed, Md. Adnan; Rozario, Karin Paulina
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2510

Abstract

Purpose: This study explores the role of off-balance sheet (OBS) activities in enhancing bank profitability in Bangladesh. In this emerging economy, banks increasingly rely on such exposures to diversify revenue streams. Despite their growing significance, the impact of OBS activities—such as loan commitments, guarantees, and derivatives—on profitability remains underexplored in similar contexts. Methods: Using a panel dataset of Bangladeshi banks, the study employs Generalized Least Squares (GLS) and Panel Corrected Standard Errors (PCSE) models to address key methodological challenges, including heteroskedasticity and cross-sectional dependency. These techniques ensure robust and reliable findings. Results: The findings reveal a positive and statistically significant relationship between OBS activities and bank profitability, emphasizing their role in enhancing financial performance without increasing balance sheet risks. This relationship holds even after controlling for factors such as bank age, credit risk, lending practices, bank size, GDP growth, and the COVID-19 pandemic. Limitations: The study focuses on a single emerging economy, which may limit the generalizability of the findings. Additionally, the dataset spans a specific period, restricting insights into long-term effects. Contribution: This research contributes to the limited literature on OBS activities in emerging markets, providing valuable insights for bank managers and policymakers. Managers can leverage OBS activities to boost profitability, while regulators must maintain oversight to ensure financial stability. The study also offers a foundation for future research on long-term dynamics and cross-country comparisons.

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