cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282179769602
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
INDONESIA
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
 18   19   20   21   22 
Strategy of sharia entrepreneurship education for nature-based High School students across Lampung Province Farizi, Al
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.v5i4.3066

Abstract

Purpose: The purpose of this research is to explore the strategies and challenges in implementing sharia entrepreneurship education in nature-based senior high schools (SMA Alam) across Lampung Province, aiming to develop students who are both entrepreneurially skilled and grounded in Islamic economic values. Methodology: This study employed a qualitative approach, beginning with a literature review and needs analysis involving students, educators, and stakeholders. Data were collected through field observations and industry collaboration. The program's development followed a continuous cycle of monitoring and evaluation to refine implementation strategies based on feedback and outcomes. Results: The research found that the implementation of a holistic sharia entrepreneurship education strategy—covering curriculum development, industry involvement, active learning, extracurricular activities, and ongoing evaluation—effectively promotes entrepreneurial competence and Islamic character among students. Despite facing challenges such as limited understanding, resource constraints, and resistance to change, these can be addressed through targeted training, improved infrastructure, and stakeholder collaboration.
The Influence of Competence, Training and Motivation on the Performance of Employees of the National Coaching & Instructor Professional Certification Agency Cahaya, Yohanes Ferry; Rahardi, Patrick Dwi; Pujiati, Herni; Erasashanti, Annathasia Puji; Bilqis, Devia Fairus
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.v7i1.3004

Abstract

Purpose: This research was conducted at the National Training and Instructor Professional Certification Institute (LSP Pelatinas) using the path analysis method. Research methodology: The author collected data using a questionnaire with a population of 80 respondents from LSP Pelatinas employees. Respondent samples were taken from the entire population with a total sample of 80 employees. Previously, instrument testing was carried out and, after that, analysis requirements were tested using the normality test, linearity test and homogeneity test. The latter performs hypothetical testing with path analysis. Results: This study investigated the influence of competence, training, and motivation on employee performance at LSP Pelatinas (Indonesian National Coaching and Instructor Professional Certification Institute) using a survey method with path analysis on 80 employees. The research findings confirmed that competence, training, and motivation all have significant positive effects on employee performance, with competence emerging as the most influential factor for enhancing organizational performance and employee motivation. Conclusions: The study demonstrates that competence, training, and motivation all have significant positive effects on employee performance at LSP Pelatinas, with competence being the strongest predictor (contributing 24.2%), followed by motivation (76.4%), while these three variables collectively explain 95.7% of the variance in employee performance. Limitations: The research was constrained by limited references on similar studies within LSP Pelatinas context, restricted research scope, reliance solely on Google Forms for data collection without direct interviews, and insufficient time for comprehensive data collection and literature review. Contribution: This study provides empirical evidence for human resource management practitioners and organizational leaders in Indonesian professional certification institutions, contributing to the field of organizational behavior and performance management by demonstrating the significant relationships between competence, training, and motivation on employee performance.
Exploring gen Z’s green purchase intentions for sustainable products Mirah, Gusti Ayu; Martini, I.A. Oka
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.v7i1.2781

Abstract

Purpose: This study aims to analyse the role of environmental concern and green perceived value in mediating the effect of environmental strategy on green purchase intention, particularly in the beauty industry. Research methodology: This research is located in Bali using The Body Shop brand. The population consists of consumers living in Bali who have never purchased green products from The Body Shop. A total of 160 respondents were selected using purposive sampling. Data were analysed using inferential statistical analysis with SEM based on partial least square (PLS). Results: The study shows that environmental strategy has a direct, positive, and significant effect on green purchase intention, environmental concern, and green perceived value. Green perceived value significantly affects green purchase intention, while environmental concern does not. However, both environmental concern and green perceived value significantly mediate the indirect relationship between environmental strategy and green purchase intention. Conclusions: Environmental strategy influences green purchase intention both directly and through perceived value and concern. While green perceived value enhances intention, high environmental concern may reduce it, reflecting Gen Z’s skepticism toward sustainability claims. Limitations: The study is limited to 160 Generation Z respondents, so the findings may not be generalised to other generational groups or larger populations. Contribution: This study contributes to expanding knowledge and developing academic understanding of the theoretical factors influencing green purchase intention.
The role of forensic accounting in combating public sector corruption in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
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.v7i1.2959

Abstract

Purpose: This study investigates how forensic accounting can strengthen public sector accountability and combat corruption in Zimbabwe, a country facing persistent financial irregularities despite existing anti-corruption frameworks. Research methodology: A mixed-methods design was employed, combining qualitative case studies and interviews with forensic auditors and public officials, and quantitative analysis of audit reports and financial misconduct records (2015–2023). Descriptive and inferential statistics (e.g., regression analysis) were used to assess the effectiveness of forensic practices, moderated by internal controls and institutional factors. Results: Findings revealed a significant negative relationship between forensic accounting and fraud incidence (? = -0.58, p < 0.001), and a strong positive association between institutionalized forensic units and financial accountability (? = 0.68, p < 0.001). Integration of forensic and legal mechanisms also enhanced prosecution success rates (? = 0.75, p < 0.001). Qualitative insights confirmed the role of forensic accounting in deterrence, early fraud detection, and evidence-based prosecution. Conclusions: Forensic accounting significantly contributes to improving financial governance, but its effectiveness depends on internal control quality, legal integration, and institutional support. Challenges such as political interference and resource constraints hinder its full potential. Limitations The study is cross-sectional and may be affected by detection bias and reverse causality. Self-reported data and contextual constraints may limit generalizability. Contribution: This is one of the first comprehensive studies linking forensic accounting to anti-corruption outcomes in Zimbabwe, offering theoretical and practical insights for integrating forensic practices into public financial management.
Digital marketing evolution: Understanding the role of AI and Big Data in shaping marketing strategies Rahman, Shandikha Arya Yudha; Rahayu, Agus; Hendrayati, Heny
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2593

Abstract

Purpose: This study explores the evolution of digital marketing and the role of Artificial Intelligence (AI) and Big Data in enhancing marketing effectiveness. As market complexity and consumer needs continue to evolve, companies must adopt new technologies to optimize their strategies. Methodology/approach: This research employs a comprehensive literature review, analyzing journal articles, industry reports, and case studies related to AI and Big Data in digital marketing. The process involves selecting and evaluating relevant sources to gain in-depth insights into their impact on marketing strategies. Results/findings: The study finds a positive correlation between AI implementation in digital marketing and improved campaign effectiveness. Companies leveraging AI report increased consumer engagement and higher sales conversions. Moreover, integrating Big Data and AI enhances customer satisfaction and loyalty. Firms adopting these technologies demonstrate greater adaptability to market dynamics and evolving consumer preferences. Conclusion: The study concludes that AI and Big Data play a crucial role in shaping digital marketing strategies by enabling personalization, predictive analytics, and data-driven decisions. Although challenges such as privacy concerns and algorithmic bias remain, their benefits far outweigh the risks, offering firms a sustainable competitive advantage. Limitations: The study is limited to existing literature, which may introduce selection bias. Additionally, the absence of empirical analysis restricts deeper insights into AI and Big Data applications in marketing. Contribution: This research provides a deeper understanding of AI and Big Data’s impact on digital marketing strategies. The findings assist marketers in developing more effective and adaptive strategies.
What drives Indonesian companies to engage in ESG: The non-financial corporate context Dini, Fanji Indra Julian; Dahlan, Muhammad; Hasyir, Dede Abdul
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2676

Abstract

Purpose: This study aims to determine how managerial myopia and financial distress affect ESG performance through earnings management. Methodology/approach: The PLS-SEM approach was used to examine secondary data in this quantitative investigation. This study uses data from non-financial companies listed on the IDX from 2013-2022. Results/findings: This study discovered that financial distress improves the company's ESG performance as seen through earnings management, but this effect is insignificant. Meanwhile, managerial myopia has a negative and insufficient effect on ESG performance as seen through earnings management. Separate research revealed that managerial myopia and financial distress had a detrimental impact but not significant on ESG performance. Conclusion: Companies facing financial distress tend to reduce ESG involvement, while myopic managers prioritize short-term outcomes over sustainability practices. Earnings management weakens ESG performance, and both financial distress and managerial myopia fail to significantly drive ESG engagement in Indonesian firms. Limitations: Due to the limitations of research data, especially data on research and development (R&D), this study cannot compare ROA, marketing, and R&D performance to measure managerial myopia. This study does not further investigate whether the low motivation of companies towards ESG caused by financial distress and managerial myopia affects the company's financial performance. Contribution: This research contributes to deepening understanding of the negative impacts of financial distresses and managerial myopia as well as the effects of earnings management on corporate sustainability.
Financial management behaviour in supporting the sustainability of MSMEs in the Sarbagita region Bali Putri, I Gusti Agung Prabandari Tri; Dwiputranti, Made Irma; Salilama, Fikri; Baswedan, Yasmin Fazilah
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2741

Abstract

Purpose: This study aims to analyse the role of FMB in supporting the sustainability of MSMEs. This analysis is essential because financial management among MSMEs in Bali remains suboptimal, with challenges in separating personal and business finances. Methodology/approach: Denpasar, Badung, Gianyar, and Tabanan Regency (Sarbagita) were chosen as research locations based on previous observations. The adoption of FinTech and the measurement of FinSat in achieving financial performance (FP) have been under-researched. This research was conducted quantitatively to analyse the FP of MSMEs in achieving business sustainability. Results/findings: DFL has a positive and significant influence on FMB, and FinTech has a positive and significant impact on FinSat. However, FinSat positively and significantly influences FP. FinSat mediates the relationship between FinTech and FP, but FMB does not mediate the relationship between DFL and FP. Conclusions: The implementation of Fintech helps owners achieve FinSat, thereby meeting MSME performance targets. Individuals must have DFL to mitigate the risks associated with Fintech Limitations: The research location, which is limited to only four regencies/cities in Bali, presents a limitation, making the results not generalizable to all MSMEs. Additionally, the financial management aspect of this study does not include the financial conditions of previous periods. Contribution: The research findings contribute to the development of personal financial management science and are utilized in MSME mentoring to optimize their business sustainability.
Systematic literature review: OCB's role in leadership impact on knowledge sharing Marthalia, Lia; Tukiran, Martinus
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2742

Abstract

Purpose: This study aims to implement an Internet of Things (IoT)-based monitoring system to optimize photovoltaic (PV) system performance and ensure uninterrupted power supply for critical medical equipment, specifically ventilators and monitors, in the ICU room of RSI Siti Khadijah Palembang. Methodology/approach: This current study used a Systematic Literature Review (SLR) methodology to investigate related literature published between 2010 and 2024, identifying relevant publications through research in academic databases such as Dimensions AI. Results/findings: The results showed that TL, JS, and OC positively influence OCB, which in turn enhances SLB. Nevertheless, this study also revealed deficiencies in earlier studies, particularly concerning the function of OCB as a mediator. Conclusion: This study indicates that TL, JS, and OC can positively affect OCB, which then exerts a favorable influence on KSB. Limitations: The availability of research in specific circumstances presents a limitation to the study. Contribution: This study significantly enhances the understanding of how Organizational Citizenship Behavior (OCB) mediates the relationship between Transformational Leadership (TL), Job Satisfaction (JS), and Organizational Commitment (OC) concerning Knowledge Sharing Behavior (KSB), while also creating opportunities for the development of a more comprehensive model.
A panel regression analysis of corporate governance mechanism and financial performance of listed cement industries in Nigeria Olayinka, Aminu Abdulrahim; Kaka, Emmanuel John
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2812

Abstract

Purpose: Inquire into the significant correlation allying corporate governance mechanisms (CGMs) with financial performance (FP) of the prominent quoted cement firms in Nigeria. Methodology/approach: The study use panel data statistical modelling to investigate the time-dependent effects across different firms. The data analysis is based on a purely numerical dataset obtained through desk research, which was then scrutinized using the STATA 14.0 software package along with suitable statistical and econometric tools. Results/findings: The findings indicate a positive correlation between board structures and the FP of the selected cement companies in Nigeria. While the size of the board does not significantly influence performance, the presence of independent directors on the board positively affects financial performance. Conversely, there is a negative correlation between directors' compensation and the financial performance of these firms, suggesting that an increase in directors' compensation may lead to a decline in financial FP. Conclusion: The study concludes that there is a positive relationship between board structures and the financial performance, though board size is not a critical factor but the presence of independent directors on the board positively impacts financial performance. Limitations: The analysis is confined to five years Annual report and financial statements of three major firms in the Nigerian cement industry, covering a period from 2019 to 2023 using Panel-Corrected Standard Errors Regression model. Contribution: This comprehensive study evaluates the current state of corporate governance practices (CGPs) in Nigeria, aiming to identify improvements for CG policies.
Dividend policy and market share price of listed industrial goods companies in Nigeria Uche , Michael Ugochukwu; Awa, Felix N.; Elom, Joseph Ogwu; Okwu, Peter Ifeanyi
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2897

Abstract

Purpose: The study examined the effect of dividend policy on market share price of listed industrial goods companies in Nigeria. Dividend policy was measured using dividend per share, dividend yield, and dividend payout ratio. Methodology/approach: The study adopted an ex-post facto research design. Data were sourced from audited financial reports of nine sampled industrial goods companies listed in Nigeria, covering the period 2014–2023. The hypotheses were tested using Panel Pooled Regression Analysis with White cross-section standard errors and covariance. Results/findings: Findings revealed a positive and significant effect of dividend per share (p=0.0000) and dividend payout ratio (p=0.0339) on market share price, while dividend yield (p=0.0007) exerted a negative but significant effect. Dividend policy variables jointly explained about 78% of the variation in market share price, indicating their strong explanatory power. Conclusions: The study concluded that proper dividend policy increases the market share price of listed industrial goods companies. Managers and boards should strive to achieve a steady increase in dividend per share, as it enhances market value, but without undermining firm sustainability. Limitations: The study focused only on listed industrial goods companies in Nigeria, which limits the generalizability to other sectors or unlisted firms. Contribution: This research contributes to the literature by providing empirical evidence on the contrasting effects of dividend policy components on share prices in an emerging economy context. By covering a recent ten-year period, it offers fresh insights into how dividend signals are interpreted differently by shareholders, thereby supporting the design of sector-specific financial strategies.

Page 20 of 41 | Total Record : 410

 18   19   20   21   22 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2025): December Vol. 7 No. 2 (2025): September Vol. 7 No. 1 (2025): June Vol. 6 No. 4 (2025): March Vol. 6 No. 3 (2024): December Vol. 6 No. 2 (2024): September Vol. 6 No. 1 (2024): June Vol. 5 No. 4 (2024): March Vol. 5 No. 3.1 (2023): December (Special Issue) Vol. 5 No. 3 (2023): December Vol. 5 No. 2 (2023): September Vol. 5 No. 1 (2023): June Vol. 4 No. 4 (2023): March Vol. 4 No. 3 (2022): December Vol. 4 No. 2 (2022): September Vol. 4 No. 1 (2022): June Vol. 3 No. 4 (2022): March Vol. 3 No. 3 (2021): December Vol. 3 No. 2 (2021): September Vol. 3 No. 1 (2021): June Vol. 2 No. 4 (2021): March Vol. 2 No. 3 (2020): December Vol. 2 No. 2 (2020): September Vol. 2 No. 1 (2020): June Vol 1 No 4 (2020): APRIL Vol. 1 No. 4 (2020): March Vol. 1 No. 3 (2019): December Vol. 1 No. 2 (2019): September Vol. 1 No. 1 (2019): June More Issue