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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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Implementation of entrepreneurship education in Madrasah Aliyah Negeri 2 in Bandar Lampung Rosa, Kemala Sandi; Pahrudin, Agus; 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.v5i4.2550

Abstract

Purpose: This research explores in detail each of the PDCA stages with reference to the concept of entrepreneurship and how it is implemented at MAN 2 Bandar Lampung. Research methodology: This research uses a qualitative approach, this type of research is a case study. Data sources consist of primary and secondary data. Data collection procedures through observation, interviews and documentation. Data analysis uses data reduction (Data Reduction), data presentation (Data Display), Conclusions: Drawing / Verifying. Results: The results showed that the implementation of entrepreneurship education in Madrasah Aliyah Negeri 2 in Bandar Lampung provides many benefits, but cannot be separated from several obstacles that need to be overcome. The lack of adequate infrastructure and facilities is one of the main obstacles, limiting the school's ability to organize optimal entrepreneurship activities. Teacher support and understanding are also key factors, as a lack of commitment or understanding can hinder program implementation. Students' limited knowledge and skills, especially related to entrepreneurship, are also barriers that need to be addressed. Additional efforts may be needed to improve students' understanding of business concepts and the practical skills required. Challenges in integrating the curriculum, limited financial resources, and the unsustainability of local industry involvement are also barriers that require special attention.
Analysis of education promotion at Aisyiyah Lampung Kindergarten Suyarti, Sri; 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.v5i4.2581

Abstract

Purpose: This research delves deeply into various strategic aspects involving Aisyiyah Lampung Kindergarten, a preschool educational institution in Lampung. The main focus of the research involves the analysis of common problems related to education promotion, with an in-depth focus on promotion strategies, branding, local community involvement, and educational excellence. Results: The results of the study show that the main problems of institutions involve promotional strategies that need to be updated, as well as the challenge of building a strong brand image. Improvement efforts, such as increased involvement in the local community, clarification of promotional messages, and emphasis on the institution's core values, have had a positive impact on the brand image of Aisyiyah Lampung Kindergarten. These results have implications that a holistic strategy involving active engagement, careful brand management, and a focus on educational excellence can increase the institution's attractiveness in the eyes of the local community. Contribution: This research contributes to a further understanding of the dynamics of preschool education and provides a foundation for continuous improvement in brand promotion and management strategies in similar institutions.
Managerial Competencies and Performance of Small and Medium Enterprises in Yangon, Myanmar Hlaing, Su Wah; Aung, Myo Myint
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.v7i1.2669

Abstract

Purpose: This study explores the effect of managerial competencies on the performance of SMEs in Yangon, Myanmar. Methods: A mixed-method approach was employed, combining qualitative and quantitative data. A structured questionnaire was distributed to 370 SMEs in Yangon, selected through a stratified random sampling technique, and regression analysis was used for quantitative data. In addition, 10 participants were interviewed for the qualitative portion, and thematic analysis was applied to the qualitative data. Results: The quantitative findings indicate that managerial skills positively impact SME performance, although the influence of certain competencies on business outcomes differs depending on the firm's size. Qualitative analysis revealed that while most SMEs acknowledged the significance of conceptual and technological skills, they were less aware of the importance of human competencies. Furthermore, respondents highlighted the necessity of significant investment to promote business growth and innovation, but these requirements were largely neglected by the government. Conclusions: This study found that managerial competencies significantly influence SME performance in Yangon, with technical skills being crucial for small businesses and broader competencies for medium-sized businesses. Many SME owners lack awareness of human competencies and face ongoing challenges, particularly limited government support for investment and innovation. Limitations: This study focuses exclusively on SMEs in Yangon, which may not provide a comprehensive representation of the broader SME sector in Myanmar. Contribution: The findings of this study are anticipated to offer valuable insights to SME operators, owners, and policymakers in Myanmar.
Economic growth dynamics in Kupang City: The role of poverty, human development index, and inflation Dima, Enike Tje Yustin; Nalle, Frederic Winston
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.v7i1.2712

Abstract

Purpose: This study analyzes the impact of poverty, the Human Development Index (HDI), and inflation on economic growth in Kupang City from 2014 to 2023. Method: This study applies a quantitative method using multiple linear regression. Secondary data were obtained from the Central Bureau of Statistics (BPS) of Kupang City. Data analysis was performed using SPSS version 29.00 to examine the relationships between the variables. Results: Simultaneous poverty, HDI, and inflation have a significant effect on economic growth. However, poverty has a partially negative but insignificant effect, indicating that structural issues, such as access to resources, income inequality, and informal sector dynamics, also shape regional economic performance. HDI has a negative and significant impact, suggesting that improvements in education and health are not yet fully aligned with labor market absorption. Inflation has a positive but statistically insignificant effect, implying that short-term price movements do not directly determine growth in Kupang. Conclusions: Inclusive and integrated economic strategies are essential for achieving sustainable growth in Kupang City. Limitations: This study is limited by its use of secondary data and a purely quantitative approach, which may not capture institutional or behavioral nuances. Future studies should consider mixed methods to obtain more comprehensive insights.   Contribution: This study provides empirical evidence to support regional development policies focused on poverty alleviation, better alignment of human capital with economic needs, and inflation management.
Tax planning and shareholder wealth maximization among listed banks in Nigeria Efenyumi, Peter-Mario Efesiri; Nworie, Gilbert Ogechukwu
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.v7i1.2756

Abstract

Purpose: This study examines the nexus between tax planning and shareholder wealth maximization among listed banks in Nigeria. The specific objective was to estimate the extent to which the effective tax rate affects the total shareholder return. Method: An ex-post facto research design was adopted on a population of 12 listed deposit money banks in Nigeria. Purposive sampling was used to select a sample size of nine banks. Secondary data for the study were sourced from the annual reports of banks from 2014 to 2023. Cross-sectional, seemingly unrelated regression was carried out to test this hypothesis. Results: It was found that a reduction in the effective tax rate will increase the total shareholder return of listed banks in Nigeria (? = -0.171827, p = 0.0000). Conclusions: Tax planning enables companies to strategically manage their tax liabilities by minimizing tax expenses by taking advantage of available deductions, credits, and exemptions. As per policy implications, Nigerian tax authorities should continuously assess tax liabilities and implement legal tax minimization strategies. Limitations: This study is limited by its focus on listed deposit money banks in Nigeria, which restricts the generalizability of the findings to other financial institutions. Contribution: This study contributes to the literature by filling a critical gap by focusing on sector-specific profitability metrics, as it offers a new perspective on the liquidity-performance relationship in Nigerian agricultural firms.
Corporate environmental management and financial disclosure in Bangladesh Amin, Md Al
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.v7i1.2771

Abstract

Purpose: This study evaluates EMA practices and proposes policies for broader adoption. Method: In January 2022, Dhaka Stock Exchange (DSE)-listed companies were methodically analyzed. 61 manufacturing companies were selected from 181 after exclusion. Interviews, structured questionnaires, and 2020–2022 corporate annual reports were used to collect data.  A multiple regression model calculated and assessed the Corporate Environmental Management Reporting Index (CEMRI), using total assets, sales, stock prices, and board size as independent variables. Results: Sector-wise analyses showed differences in EMA adoption.  In the textile industry, total sales and board size positively influence CEMRI, while stock price negatively but statistically insignificantly affects it.  Total assets are positively associated with CEMRI in the pharmaceutical industry; however, other characteristics are negatively connected. CEMRI and financial indicators were slightly correlated in food and associated industries.  Sales fell, while stock prices and assets rose in the ceramic industry.  EMA reporting was most predictable in the fuel and power sectors, where total assets, revenue, and stock prices affected CEMRI. Conclusions: This study highlights the uneven adoption of Environmental Management Accounting across manufacturing sectors in Bangladesh and underscores the need for stronger policies, regulatory frameworks, and corporate commitment to promote sustainable business practices. Limitations: The study is limited to manufacturing enterprises and a specific timeframe (2020–2022), potentially affecting generalizability.   Contribution: The findings guide policymakers and managers to strengthen sustainable corporate accountability in Bangladesh.
Corporate liquidity as a predictor variable of firm earnings in the Nigerian agricultural sector Ofulue, Igbodo; Okike, Juliet Ogbonneya; Nworie, Gilbert Ogechukwu; Nworie, Fidelia Nkechinyere
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.v7i1.2788

Abstract

Purpose: This study examines the effect of corporate liquidity on the earnings of listed agricultural firms in Nigeria. The proxies of corporate liquidity are net working capital and cash level. Method: This study adopted an ex-post facto research strategy. The population consisted of five listed agricultural firms in Nigeria, and census sampling was applied in the study. Secondary data were gleaned from the annual reports of firms from 2014 to 2023. A fixed-effects estimation model was used to test the hypotheses. Results: Net working capital has a significant positive effect on the earnings of listed agricultural firms in Nigeria, and cash level has a significant positive effect on the earnings of listed agricultural firms in Nigeria. Conclusions: Firms that can optimize their liquidity positions are more agile in taking advantage of business opportunities, such as acquiring raw materials at favorable prices or capitalizing on market demand surges. Limitations: A key limitation of this study is its relatively small sample size, as it exclusively examines listed agricultural firms in Nigeria. Consequently, these findings may not be fully generalizable to unlisted agricultural firms.   Contribution: This study contributes to the literature by filling a critical gap by focusing on sector-specific profitability metrics, as it offers a new perspective on the liquidity-performance relationship in Nigerian agricultural firms. Implications: Financial managers of listed agricultural firms in Nigeria need to adopt proactive working capital management strategies by ensuring efficient accounts receivable collection and maintaining a balanced accounts payable structure.
The Impact of Revenue Diversification on Bank Performance and Risk: Evidence from Bangladesh Sany, Md. Aminul Islam; Lata, Rabeya Sultana
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.v7i1.2843

Abstract

Purpose: This study examines whether revenue diversification improves or harms banks' profitability and financial stability in Bangladesh. Method: A panel dataset covering 270 observations from DSE-listed banks spanning 2014 to 2023 is used. This study applies fixed-effects and random-effects regression models using STATA 13. Key performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Z-score (a measure of financial risk) are analyzed. The control variables include bank size, leverage, asset growth, the deposit-to-total-assets ratio, and macroeconomic indicators such as GDP growth and inflation. Results: Revenue diversification negatively impacts profitability and financial stability. ROA, ROE, and Z-score have significantly negative relationships with revenue diversification. Larger banks tend to be less profitable and stable, whereas a higher deposit-to-total-assets ratio improves performance. GDP growth has a slight positive impact on profitability but does not significantly affect the financial stability. Conclusions: Diversifying income sources may not always benefit Bangladeshi banks. This can reduce profitability and increase financial risk. Managing leverage and improving asset utilization are crucial for achieving better financial outcomes. Limitations: This study is limited to DSE-listed banks in Bangladesh and does not consider unlisted banks or non-bank financial institutions in its analysis. Contribution: This study contributes to the banking and finance field by offering insights into the effects of revenue diversification on bank performance and risk in a developing economy. This can help policymakers, bank managers, and financial analysts make better decisions regarding income strategies and risk management.
Exploring the impact of social influence and halal certification on repurchase intention: The mediating role of trust in online purchases of imported halal food in Indonesia Syaefulloh, Syaefulloh; Alfansi, Lizar; Hadi, Effed Darta; Salim, Muhartini
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.v6i4.2848

Abstract

Purpose: This study aims to analyze the influence of Social Influence and Halal Certification on Repurchase Intention, with Trust as a moderating variable in the online purchase of imported halal food in Indonesia. Methods: The sample consisted of 260 consumers who made online purchases of imported halal food in Indonesia. Data collection was conducted via a Google Form survey distributed online to respondents. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to test the research hypotheses. Results: The results indicate that Performance Expectancy (PE) significantly positively influences trust (TR). Social Influence (SI) significantly impacts Trust (TR), strongly shaping consumer confidence. Halal Certification plays a significant role in enhancing consumer trust regarding online purchases of imported halal food. Consumer Trust (TR) significantly affects Repurchase Intention (RI). SI also significantly influenced RI. Although Halal Certification (HC) boosts consumer trust in product quality, its effect on RI is not significant. SI significantly impacts RI through the mediation of trust. HC significantly influenced RI, which was fully mediated by trust. Conclusions: Social Influence and Halal Certification both enhance consumer Trust, which significantly drives Repurchase Intention, with Trust fully mediating the effect of Halal Certification and partially mediating the effect of Social Influence, while Halal Certification alone does not directly influence repurchase behavior. Limitations: This study has limitations regarding the sample, which only includes consumers from urban areas, necessitating caution in generalizing the findings to rural populations. Additionally, cultural factors and religiosity impacting trust were not included as control variables.    Contribution: This study provides practical insights for e-commerce businesses and halal food importers regarding the importance of halal certification and social influence in shaping consumer trust and repurchase intention. Furthermore, it enriches the literature on Muslim consumer behavior in the digital context. Novelty: This research contributes new insights by examining the role of trust as a moderating variable in online purchases of imported halal food, a relatively under-researched area, particularly in Indonesia, the country with the largest Muslim population in the world.
Development of a Green School-Based Madrasah Tsanawiyah Management Model in Pesawaran District Hapid, Hapid; 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.v5i4.2956

Abstract

Purpose: The development of a green school-based madrasah management model can have a positive impact on social and economic aspects. This is because the implementation of green school requires more efficient use of technology and resources, thus reducing operational costs and increasing productivity. This research explores the development of a management model for Green School-based Madrasahs in Pesawaran District as a strategy to improve the quality of education and environmental awareness. Method: The method used in this research is descriptive qualitative method. Data sources in this study include primary data and secondary data. Data collection techniques through observation, interviews and documentation. Data analysis, through data (data collection), data reduction (data reduction), data presentation (data display) and conclusion (conclusion) or verification (verification). Data validity check through tringulation. Result: The stages of planning, organizing, implementing, and monitoring are described with a focus on stakeholder participation, the establishment of an organizational structure, the implementation of an environment-based curriculum, and awareness-raising efforts. Despite showing positive progress, obstacles such as limited resources, lack of awareness, absence of supporting policies, community response, and limited access to green technologies pose challenges. Careful oversight involving monitoring, performance evaluation, feedback and continuous improvement is needed to maintain the sustainability of Green School. Contribution: This research provides a foundation for the development of a sustainable Green School-based management model in Madrasah Tsanawiyah Pesawaran District.

Page 19 of 41 | Total Record : 410

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