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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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Innovation and sustainability in Anambra State Civil Service, Nigeria Emeka, Omaliko; Kelvin, Mordi; George, Ezeala
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.v6i4.2599

Abstract

Purpose: This study empirically investigated the relationship between innovation and sustainability in the Anambra State Civil Service. Method: Three hypotheses were formulated to guide the investigation, and hypothesis testing was conducted using the least-squares regression model. Hence, data were collected using an e-questionnaire survey sent to the respondents (staff of the Ministry of Finance and Ministry of Budget and Economic Planning) through their various WhatsApp group platforms, out of which 112 responses were recorded, received, and used in the data analysis. Results: A positive and significant influence was found between innovation and sustainability in the Anambra State Civil Service at the 1% significance level. The study therefore concludes that the advent of technological innovation, administrative innovation, and organizational innovation have led to sustainability in the Anambra State Civil Service. Thus, innovation determines sustainability in the Anambra State Civil Service. In lieu of this, the study recommends that civil servants be encouraged to be innovative by appropriately rewarding every innovative idea. Conclusions: The study concludes that the advent of technological innovation, administrative innovation, and organizational innovation have led to sustainability in the Anambra State Civil Service. Limitations: Some of the respondents did not attend the e-questionnaire. Thus, notwithstanding, a thorough work was carried out.   Contribution: This study contributed to knowledge by designing a model variable and updating the literature on the subject. Novelty: This study introduces a new idea on innovation obtainable in the Anambra State Civil Service.
Profitability and growth opportunity: Impact on company value Whetyningtyas, Aprilia; Arumsari, Nurul Rizka; Ashari, Ashari; Mulyani, 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.v6i4.2614

Abstract

Purpose: This research aims to examine and analyze the impact of profitability and growth opportunity on company value in healthcare companies listed on the IDX in 2018-2022. Method: The sampling method used in this research was purposive sampling. The data analysis method employed in this research was multiple linear regression analysis. Results: The research results show that profitability has no effect on company value, while growth opportunity has a negative effect on company value. Conclusions: This study concludes that profitability does not significantly affect company value, whereas growth opportunities negatively impact it. Limitations: This study has limitations, notably the low determination coefficient of 17.6%.    Contribution: The contribution of this research to companies in the healthcare sector is to provide insight into the importance of profitability and growth opportunities in increasing company value. Novelty: The novelty of this research compared to previous studies lies in three aspects: First, the inclusion of growth opportunity as an independent variable. Second, the use of the PBV indicator for measuring company value, as opposed to the Tobin's Q indicator used in prior studies. Third, the focus of this research is on the healthcare sector, in contrast to previous studies that focused on the food and beverage industry.
Risk management in Nigerian listed commercial banks: The significance of board composition (2013–2023) Nwafor, Veronica Ogbenyeanu; Nworie, Gilbert Ogechukwu
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.v6i4.2629

Abstract

Purpose: The study examined the effect of board composition on the risk management of listed commercial banks in Nigeria. The specific objective was to determine the effect of board size, board independence, and board gender diversity on the non-performing loan ratio (NPLR). Method: Ex-post facto research design was chosen for the study. The population of the study comprised all the 13 listed commercial banks in Nigeria. A census sampling approach was used to include all the population elements into the sample. Secondary data was collected from the annual audited reports of the banks covering 2013 to 2023. Aside from descriptive analysis, Pearson correlation, Pesaran Cross-sectional Dependence test, and Panel Heteroskedasticity tests were used to assess the validity of the regression model. Panel Estimated Generalized Least Squares was used to test the hypotheses. Results: Board size has a significant positive effect on NPLR (? = 0.003935; p-value = 0.0000); board independence has a significant positive effect on NPLR (? = 0.121012; p-value = 0.0000); board gender diversity has a significant negative effect on NPLR (? = -0.102780; p-value = 0.0000). Conclusions: In conclusion, a well-composed board ensures that banks are resilient to financial shocks while safeguarding the interests of shareholders, customers, and the broader economy. Limitations: The aspects of board composition covered were limited to board size, board independence, and board gender diversity, but did not cover board final literacy and board risk committee.   Contribution: Thus, the study recommends that listed commercial banks in Nigeria should have a board size that balances adequate expertise and diversity with the ability to make effective decisions in order to ensure that boards reduce bureaucratic delays in risk management.
Fuel subsidy removal and performance of SMEs in Anambra State Nigeria Ikechukwu, Eruka Cosmas; Nwagbala, Stella Chinelo; Ezeanokwasa, Francisca Nkiruka
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.v6i4.2655

Abstract

Purpose: The decision by the government to rightly remove the subsidy on fuel has caused conflict and controversies. This study examines the effect of fuel subsidy removal and the performance of SMEs in Awka, Anambra State. Method: The study adopted a survey research design, and data was collected with the aid of a questionnaire. The population of the study consists of 357 respondents randomly selected from four Small and Medium Enterprises in the Awka south local Government Area. The hypotheses were tested using simple linear regression. Results: The findings revealed that Fuel Subsidy removal significantly affects the cost of living and transport fare in the Awka South Local Government Area. Conclusions: It was concluded that the removal of fuel subsidies has led to a significant increase in transport fares and cost of living, particularly in local government areas of Nigeria and recommended that government should invest in vehicles that do not depend on fuel. Limitations: The study encountered drawbacks and limitations due to the uncooperative attitude of the respondents, who refused to fill out the questionnaire and some returned it without filling it. The problem was mitigated by revisiting and convincing them of the need to assist in completing the questionnaire.    Contribution: The findings of this study will offer valuable insights that advance our understanding by employing rigorous statistical analysis. Research has quantified the short-term and long-term effects of subsidy removal on inflation, highlighting how fuel price hikes influence transportation, food prices, and household expenses.
Governance, risk, and compliance maturity level: Optimizing XX LLC performance achievement Ayurini, Lovia Wita; Wijayati, Nureni
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2184

Abstract

Purpose: This research aims to evaluate the GRC maturity level at XX LLC as an SOE subsidiary engaged in plantation products and provides recommendations to improve GRC implementation. Method: The research was qualitative with a case study approach. Data collection  was carried out using secondary document collection to check the availability of documents to confirm the existence of GRC indicator elements. Supporting evidence that cannot be found on the website will be collected through interviews. The indicator used was from the GRC Forum Indonesia guidelines, which have three aspects. Results: The results obtained from the average calculation of the three aspects of the GRC excellence model in XX LLC were 94.5% or had a proactive maturity level. However, several aspects still need to be improved to maximize GRC implementation at XX LLC and optimize company performance. Conclusions: This study shows that a state-owned plantation subsidiary has reached a proactive GRC maturity level (94.5%), but still needs improvements in strategy dissemination, stress testing, innovation, and HR planning to enhance performance. Limitations: This study is limited to state-owned plantation companies. The number of respondents, sources of theory, and previous research are limited, and access to information is restricted owing to the company policy on confidentiality.   Contribution: Because of the research limitations regarding the GRC maturity level, this study contributes to the literature and serves as an additional reference for further study. For XX LLC, this research can contribute to optimizing the company’s performance. Novelty: This research uses secondary data collection, interviews, and document observation (available or not) as supporting evidence for respondents’ answers through interviews, while other research on GRC maturity levels only uses questionnaires.
Influence of allowance, lifestyle, and financial inclusion on financial management practice among Indonesia college students Zaniarti, Sri; Margaretha, Meily; Subagja, Arie Danu
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2270

Abstract

Purpose: This study investigates how young adults manage their finances. It examines the impact of three factors: allowance (pocket money), financial habits (lifestyle), and access to financial services (inclusion). Methods: The study population comprised college students in Bandung, Indonesia. A sample of 159 college students was selected to understand their financial management practices and related factors. Results: The study found that Allowance and financial inclusion significantly influenced how young adults managed their finances. These factors were found to have a significant impact, with p-values less than 0.05. Students who manage their income exhibit better budgeting and spending habits. Access to financial services positively affects students' financial management skills and encourages safer savings methods. However, lifestyle factors did not significantly impact financial management, contrary to the findings of previous research. This suggests that other factors might be more crucial for financial discipline. Conclusions: This study finds that pocket money and financial inclusion significantly enhance financial management skills among university students, while lifestyle has little impact, highlighting the need for education that fosters saving, investing, and responsible financial behavior. Limitations: This study focused on a specific student population in Bandung, Indonesia. Further research is required to determine whether these findings apply to broader demographic groups.   Contribution: This study underscores the role of schools and families in enhancing students’ financial literacy through education, allowances, and financial inclusion. Novelty: This study reveals that lifestyle habits have a limited impact on financial management among tech-savvy youth, suggesting the need to reconsider financial education strategies, particularly in trend-driven contexts such as Bandung.
Exploring board composition and humanistic management in developing countries' State-Owned Enterprises Zvitambo, Kudakwashe; Magodhini, Prisca; Masinire, Sharon
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.v6i4.2348

Abstract

Purpose: This study examines the impact of board composition on the humanistic management performance of Zimbabwean State-Owned Enterprises (SOEs). This study examines four essential factors of board composition–board diversity, board tenure, board size, and board committees—to determine their influence on governance and performance in SOEs. Methods: A descriptive research design with an interpretative qualitative approach was adopted. Data were collected from Zimbabwe General Auditor Reports (2016-2022) and semi-structured interviews with 20 SOE directors. Thematic analysis was used to identify patterns and develop insights into the relationship between board composition and humanistic management performance. Results: The findings revealed that political interference, inadequate board evaluation, and the appointment of unqualified directors negatively affect board composition, limiting SOEs' ability to achieve humanistic management outcomes. Despite the existence of governance frameworks, these challenges hinder effective decision-making, transparency, and strategic alignment with humanistic management principles. Conclusions: The study concludes that board size does not affect the humanistic management performance of the board. Limitations: The study is limited to Zimbabwean SOEs, which may affect the generalizability of the findings to other developing economies. Additionally, reliance on qualitative methods introduces the possibility of subjective biases despite rigorous thematic analysis.    Contribution: This study recommends that Parliament Portfolio Committees strengthen their oversight role in board appointments to enhance governance and performance. It also advocates adopting a Humanistic Governance Framework to improve transparency, accountability, and efficiency while reducing corruption in Zimbabwean SOEs.
Analysis of the BLUD puskesmas UPTD strategy to achieve organizational effectiveness using the SPACE Matrix Approach Heruddin, Heruddin; Suryaningsih, Ika Barokah; Dewanto, Iwan
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2431

Abstract

Purpose: This study aimed to analyze the strategy of the UPTD Health Center with BLUD status in Jember Regency using the SPACE matrix approach. Method: This research was a quantitative descriptive study. Data processing and analysis were performed by quantitative analysis using the SPACE matrix, and data collection was conducted in a cross-sectional manner. The sample size of four health centers was selected using the purposive sampling technique. The primary data collection technique using questionnaire instruments was then validated using focus group discussions (FGD) and partly using secondary data from the Health Center. Results: The results of the SPACE matrix analysis show that Health Centers with weak internal strength are in the competitive quadrant, while Health Centers with strong internal strength are in the aggressive quadrant. The two categories of Health Centers are measured in the effectiveness of their organizations based on aspects of financial performance with BLUD maturity indicators showing liquidity results at level 5 (optimizing), efficiency at level 3 (Defined), effectiveness at levels 4 and 5 (Predictable and Optimizing), and maturity levels at level 5 (optimizing) and in terms of service performance, namely, the Community Satisfaction Index with good results for health centers that have weak internal strength and are very good at health centers with strong internal strength. Conclusions: Health centers with strong internal capacity are in the aggressive quadrant and can pursue proactive strategies, whereas weaker ones fall in the competitive quadrant and require cost control. Overall, BLUD status enhances financial and service performance. Limitations: The study was limited to four centers in one region and used cross-sectional data, which may not reflect broader or long-term trends.   Contribution: This study applies the SPACE Matrix to guide strategic planning for BLUD health centers based on their internal and external conditions.
Religious culture management at SMP IT Tulang Bawang District Suryono, Suryono; Pahrudin, Agus; Syafril, Syafrimen; Koderi, Koderi; Patimah, Siti
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.v5i4.2545

Abstract

Purpose: This study aims to investigate the management of religious culture in SMP IT Tulang Bawang District, Indonesia. Specifically, it seeks to understand how the school integrates religious values and practices into daily life, fosters tolerance and respect for diverse faiths, and addresses challenges related to religious education. Methodology: A mixed-methods approach was employed, utilizing qualitative interviews with school administrators, teachers, students, and parents, alongside quantitative data analysis of school documents and surveys. Results: The findings reveal that SMP IT Tulang Bawang implements a comprehensive religious culture management system. This includes mandatory daily prayers, religious studies classes, integration of religious values into various subjects, and extracurricular activities promoting interfaith dialogue and understanding. The study also identifies positive outcomes such as increased religious awareness, tolerance, and respectful behavior among students. However, limitations such as limited resources for religious education and potential challenges in addressing sensitive religious topics were also acknowledged. Limitations: The study's generalizability may be limited due to its focus on a single school and context. Furthermore, potential social desirability bias in responses needs to be considered. Contribution: This study provides valuable insights into the successful management of religious culture in Islamic schools, offering valuable lessons for other educational institutions seeking to foster a values-based and inclusive learning environment. It also highlights the importance of continuous improvement and addressing emerging challenges in religious education.
A Strategic planning for the implementation of religious moderation at Al-Ma'arif Institute in Way Kanan District Novari, Deka Meuthia; Pahrudin, Agus; Syafril, Syafrimen; Koderi, Koderi
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.v5i4.2547

Abstract

Purpose: This proposes is a strategic plan for fostering religious moderation within the Al-Ma'arif Institute in Way Kanan District, Indonesia. The plan aims to cultivate a tolerant and inclusive learning environment that embraces diversity and promotes peaceful coexistence among students and staff. Research methodology: The research employs a qualitative approach, utilizing in-depth interviews, focus group discussions, and document analysis to gather data on existing religious practices and attitudes within the Institute. The insights gained inform the development of a strategic framework encompassing key areas such as curriculum development, teacher training, student engagement activities, and community outreach initiatives. Results: The anticipated outcomes of implementing the strategic plan include enhanced understanding and appreciation for diverse religious perspectives among students and teachers., development of peaceful and tolerant campus culture that respects individual beliefs, improved community relations and contributions to fostering religious harmony in Way Kanan District. Contribution: This research offers a valuable roadmap for educational institutions seeking to promote religious moderation within their communities. The strategic plan, tailored to the specific context of the Al-Ma'arif Institute, provides a practical framework that can be adapted and applied by other institutions in diverse settings. The success of implementing this plan can serve as a model for fostering peaceful and inclusive learning environments that contribute to broader societal harmony.

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