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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 410 Documents
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The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
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.v6i3.2512

Abstract

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC.   Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.
Implementation of AI-driven automation: A game-changer in accounting research Ikwuo, Ama Kalu; Nworie, Gilbert Ogechukwu; Moedu, Vitalis O.
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.v6i3.2522

Abstract

Purpose: This study examined the implementation of Artificial Intelligence-driven Automation as a game changer in accounting research. Specifically, this study assessed the advantages and disadvantages of AI-driven automation in enhancing the quality of accounting research. Methods: A descriptive survey design was used in the study. The study sample comprised of 137 accounting academics. Primary data for this study were collected using a structured questionnaire. The collected data were assigned quantitative measurements using a Likert scale system of ranks. Descriptive analytical tools (frequency and mean-point analyses) were used to analyze the data with the aid of the SPSS version 25 software. Results: The findings  show a general consensus that AI-driven automation enhances the accuracy, efficiency, and comprehensiveness of accounting research, with high acceptance of its benefits. However, there are notable concerns about potential drawbacks such as reduced originality, difficulties in validation, and the risk of introducing biases or compromising ethical standards. Limitations: This study’s limitations include a narrow sample of academics, potential response biases, and the inability to assess long-term AI impacts across diverse accounting professionals.   Contribution: The implementation of AI-driven automation represents a game-changer in accounting research because it offers new opportunities to enhance the quality, efficiency, and scope of academic inquiry, as well as challenges and risks that must be carefully managed to ensure that the benefits of AI are fully realized while maintaining the integrity and rigor of the research process. Therefore, this study recommends that academic institutions and research ethics committees develop workable training programs that emphasize the importance of maintaining human oversight, creativity, and ethical standards when utilizing AI-driven automation in accounting research.
Improve resiliency through operational risk management: Case study in coffee shop ABC Ongkosongo, Anindya Divanata; Wijayati, Nureni
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.v6i3.2176

Abstract

Purpose: The purpose of this research is to enhance the competitiveness of SMEs by creating operational risk management using ISO 31000:2018. This includes the process of identifying, evaluating, and mitigating risks in operational processes and will be applied to ABC Coffee Shop. This research is important considering that SMEs are one of the driving forces of the country's economy, but have a high failure rate due to intense competition and a tendency to be weak in various areas. Method: The research utilized a qualitative descriptive case study method, involving primary data gathered through interviews with internal MSME stakeholders, as well as secondary data. This study aims to provide valuable insights for MSMEs, offering competitive solutions to help them thrive and remain competitive. Results: The research results indicate that MSME Coffee Shop ABC faces 12 operational risks, with two posing an extreme level of risk that requires immediate attention. Limitations: We recognize that risk management applies only to the MSME ABC Coffee Shop and focuses on operational risks. However, further research should address the overall risk to provide a broader picture of these findings.   Contribution: ABC-MSMEs should consider these findings when making decisions regarding future risk management. Additionally, MSMEs must consider 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 implement risk management in MSME coffee shops using ISO 31000:2018.
Factor analysis of enterprise resource planning applications at PT. Hanampi Sejahtera Kahuripan Iskandar, Panca Pratama; Ratri Wahyuningtyas
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.v6i3.2334

Abstract

Purpose: This study aims to solve the problems of ERP technology acceptance in PT. Hanampi Sejahtera Kahuripan (PT.HSK) and help employees adapt to using new technology. Method: The contribution of this research is to consider the problem using a factor analysis method based on the TAM and TIB models. In this research, the author took a quantitative approach through a survey involving 137 PT. HSK employees. Results: After being analyzed using Confirmatory Factor Analysis (CFA), six factors were produced that influence the implementation of ERP information systems at PT. HSK. These factors are the Convenience Factor (factor 1), effectiveness factor (factor 2), behavior factor (factor 3), understanding factor (factor 4), performance factor (factor 5), and importance factor (factor 6). The research results show that six new factors were discovered, and the convenience factor emerged as the most influential in the acceptance of ERP technology at PT. HSK. Contribution: PT. HSK must pay attention to the convenience factor in the implementation and development of the ERP system so that employees can feel that using the ERP system can make their work faster and easier. Limitations: There are several limitations in this research, including the number of respondents and the research object that only focuses on PT. HSK, and the information provided by respondents through the questionnaires sometimes does not show their “true opinions.”
Entrepreneurial orientation, marketing capability, and adaptive capability: Drivers of business performance Vedy, Nabila Kharimah; Vedy, Hanifah Syahirah; Rahayu, Sri
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2091

Abstract

Purpose: The purpose of this research is to address the capabilities possessed by individuals to encourage entrepreneurial orientation towards business performance in turbulent environments, which involves marketing capability and adaptive capability. Method: This study employed a qualitative research design that uses secondary data derived from previous studies that have theoretical relevance. Results: The results of the analysis revealed that improving business performance needs to be supported by individual capabilities such as entrepreneurial orientation, marketing capabilities, and adaptive capabilities in turbulent environments. It is believed that entrepreneurial orientation is a strategy that is still relevant to be used to encourage business performance either directly or supported by marketing capabilities and adaptive capabilities. Conclusions: It can be concluded that entrepreneurial orientation, marketing capability, and adaptive capability are important factors in improving business performance. Limitations: This research is still a conceptual paper. This causes this research to be suboptimal because there is no data being optimized to support this research. Therefore, this study only obtained data from previous research.    Contribution: This study contributes to a more comprehensive knowledge of how entrepreneurial orientation, marketing capabilities, and adaptive capabilities together influence business performance. It provides practical assistance to business actors and policymakers while providing a foundation for future academic research.
Analysis of the internal control system in gas stations Firman, Muhammad Salsabil Kautsar; Khudri, Tubagus Muhammad Yusuf
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2186

Abstract

Purpose: This Study aims to analyze the internal control system in the expenditure cycle and revenue cycle at PT HM Batarai's gas stations and provide recommendations to improve the effectiveness of its internal control system. Methodology/approach: The method used is a descriptive qualitative with a case study approach at the PT HM Batarai’s gas station. The primary and secondary data were validated using triangulation by observing gas station activities, conducting interviews with company management, and analyzing company documents. Results/findings: The results show that the internal control system of PT HM Batarai is ineffective due to the absence of supporting documents such as company regulations and integrity pacts, the lack of a risk management function, the absence of written processes and policies regarding company activities, and the lack of evaluation conducted on the internal control system. Limitations: This study is limited to evaluating the internal control system in the revenue and expenditure cycles implemented by PT HM Batarai using the COSO 2013 conceptual framework. Contribution: This study can serve as an evaluation resource for the management of PT HM Batarai, enabling them to enhance the effectiveness of the company's internal control system. Novelty: This study used a case study at a gas station, a critical business unit in the energy sector that heavily relies on cash, but this has yet to be discussed much. Keywords: Internal Control, Gas Station, Revenue Cycle, Expenditure Cycle
Green bonds and climate change mitigation: A conceptual study of financial instruments in India Reddy, K. Manikanteswara; Srinivas, Ch.; Devi, P. Uma Maheswari
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.v6i3.2476

Abstract

Purpose: This study examines the potential of green bonds as essential financial instruments for mitigating climate change, with a particular focus on their development and application in India. Method: A qualitative approach was adopted, synthesizing secondary data from academic literature, case studies, and policy documents to analyze the barriers, opportunities, and regulatory frameworks influencing the green bond market in India. Results: The findings reveal that although green bonds are gaining traction, their adoption in India is hindered by challenges such as regulatory inconsistencies, information asymmetry, greenwashing risks, and market volatility. However, initiatives like Sovereign Green Bonds (SGBs), and the integration of FinTech solutions provide pathways for overcoming these barriers. Conclusions: Green bonds offer a powerful mechanism for driving sustainable finance and climate action in India. Limitations: The study is limited by the evolving nature of the green bond market and the lack of standardized definitions within India's regulatory framework. Contribution: By identifying key barriers and enabling mechanisms, this study provides actionable insights to policymakers and stakeholders to foster the growth of green bonds, aligning with India’s climate finance and sustainability goals. Novelty: The research presents a strategic framework that integrates global standards, technological innovations, and collaborative financial practices to enhance the credibility and scalability of green bonds in India.
Optimum estimation and forecasting of gasoline consumption in Iran's national oil refining and distribution company Bazyar, Afshar; Abbasi, Morteza
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2492

Abstract

Purpose: This paper presents an accurate estimation and forecasting of gasoline consumption. This is vital for the policy and decision-making process in the energy sector. Method: A hybrid data-driven model based on Artificial Neural Network (ANN) and an autoregressive integrated moving average (ARIMA) approach was developed for optimum estimation and forecasting of gasoline consumption. The proposed hybrid ARIMA-ANN approach considers six lagged variables and one forecasted value provided by the ARIMA process. The ANN trains and tests data with a multi-layer perceptron (MLP) approach, which has the lowest Mean Absolute Percentage Error (MAPE). To show the applicability and superiority of the proposed hybrid approach, daily available data were collected for 7 years (2015–2021) in Iran. Results: The acquired results show a high accuracy of about 94.27%  using the proposed hybrid ARIMA-ANN method. The results of the proposed model are compared with respect to the regression models and the ARIMA process. Conclusions: Analyzing consumption patterns can provide insights into consumer behavior, enabling NIORDC to tailor its services and marketing strategies more effectively. Limitations: Eliminating subsidies from gasoline prices has led to the appearance of noisy data in gasoline consumption in Iran's National Oil Refining and Distribution Company.   Contribution: The outcome of this paper justifies the capability of the proposed hybrid ARIMA-ANN approach in accurate forecasting of gasoline consumption.
Examining the relationship between financial performance indicators and capitalization ratios: Analysis of Ghana's banking sector Owusu, Caleb Kwasi; Garr, David Kwashie
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.v6i3.2594

Abstract

Purpose: This study examines the relationship between the capitalization ratio and business profitability, particularly its effect on return on assets (ROA) and return on equity (ROE). Capitalisation is crucial for financial growth and operational stability; however, an imbalance in the capital structure can adversely affect profitability. This study examines the essential issue of optimising capitalisation to improve firm performance, particularly under fluctuating economic conditions. Method: This study employs a quantitative research approach to analyse firm-level data and to examine the relationship between capitalisation and profitability, with E-veiw as the analytical tools for regression analysis. The results indicate that elevated capitalisation ratios correlate with diminishing profitability and lower equity returns, highlighting the danger of excessive leverage. Overreliance on debt financing increases financial and operational risks, restricts liquidity, and reduces shareholders’ net returns. Results: This research provides practical recommendations for corporate executives and governments. Businesses are urged to use balanced capital structures to improve financial flexibility and secure sustainable returns. Policymakers must strengthen regulatory frameworks to promote prudent financial management and mitigate the dangers linked to excessive debt financing. Contribution: This study contributes to the literature by offering empirical information regarding the relationship between capitalization and profitability, specifically in emerging markets. The work's novelty is in its concrete advice that links academic frameworks to practical financial strategies.
The effect of Maqasid Al-Shariah towards youth motivation to become entrepreneur in Indonesia Baharuddin, Gunawan; Riskarini, Dian; Widyastuti, Sri; Azzahra, Fatima
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2598

Abstract

Purpose: The article emphasizes the role of maqasid al-shariah as youth motivation towards the intention to be an entrepreneur. Method: This study is a quantitative research that collects data from 556 students across Indonesia and analyzes it through the Smart PLS statistical program to obtain results in both factor/indicator measurement and path analysis measurement. Results: The study found that maqasid al-shariah significantly affects the youth’s intention to become entrepreneurs. The sequence of the five maqasid al-shariah indicators, from the most dominant influence, is progeny, wealth, intellect, soul, and faith. Conclusions: This research provides valuable insight into the impact of Islamic principles, especially the Maqasid al-Shariah framework, on shaping entrepreneurial interests among university students. The emphasis on progeny and wealth reflects a dual commitment to maintaining family financial stability and contributing to community welfare through charitable efforts. Limitations: This study focuses solely on university students in Indonesia, potentially limiting the generalizability of the findings to other demographic groups. Additionally, reliance on self-reported data may introduce response or social desirability biases. Future research should adopt longitudinal approaches and more diverse samples to improve external validity.   Contribution: This study enriches research on maqasid al-shariah as a framework shaping religious motivation for entrepreneurship, an area that has not been widely explored. The findings also have implications for public policy and education, suggesting the integration of Islamic values into university curricula to enhance entrepreneurial character.

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