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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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An assessment of corporate social responsibility of property developers in Bauchi Metropolis, Nigeria Tukur, Sadiq; Shehu, Jamilu; Mammadi, Abubakar; Sulaiman, Ummi Aliyu
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.109

Abstract

Purpose: The study aims to assess the corporate social responsibility of property developers in Bauchi metropolis with a view to examine the importance and effects of corporate social responsibility on property development in the study area. This study is limited to Bauchi metropolis. Research Methodology:The study uses descriptive and exploratory research design using quantitative research approach. Questionnaires were administered to 20 property developers within Bauchi metropolis using purposive sampling techniques. Reliability was investigated by an overall average Cronbach’s Alpha value of 0.81, the data obtained was analyzed using percentage computation, weighted mean, relative importance index (RII) and severity index (SI) were also used. Findings: The most important corporate social responsibility (CSR) to the property developers is environmental sustainability followed by a qualitative environment, the less important is the safety of houses. Furthermore, the highest CSR provided by the developers is environmental sustainability. Among the highest effects of neglecting corporate social responsibility is causing damage to the environment while the least is developing poor neighborhoods. Limitations: This study explored on only 20 property development firms within Bauchi metropolis, results might not necessarily apply to other firms within the metropolis. Contribution: This study will be of significant importance to the government and professional bodies in the built environment in terms of policy formulation, these can help checkmate the property development companies in carrying out corporate social responsibilities to the immediate environment they operate thereby becoming socially responsible and allowing the general public/community to enjoy projects that will enhance their lives. Keywords:Corporate social responsibility, Sustainable development, property developers
The effect of brand image, brand trust and reference group on the buying decision of sneakers Muslim, Miswanto; Mubarok, Rijal Rizki; Wijaya, Nikodemus Hans Setiadi
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.170

Abstract

Purpose: The purpose of conducting this study was to test the effect of brand image, brand trust, and reference group on buying decision of sneakers. Research methodology: This study took the primary data through questionnaires distribution. The analytical method used is multiple-linear regression. Results: The finding from hypothesis testing results is that brand image, brand trust, and reference group have positive effect on buying decision of sneaker shoes. Limitations: The testing involved only 3 factors, while generally, buying decision is often affected by some other factors for example, price, taste, and others. Contribution: This study can be used to add insight and reference for the next study, especially in the marketing of sneakers. Keywords: Brand image, Brand trust, Reference group, Sneakers
The role of earnings quality in the impact of earnings management and leverage on firm value Ishak, Jouzar Farouq
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.v5i4.1204

Abstract

Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.
Investment strategy on indonesia islamic stocks using Greenblatt Magic Formula Setiawan, Alfianto Hendry; Fitri, Resfa; Muthohharoh, Marhamah; Irfany, Mohammad Iqbal
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1322

Abstract

Purpose: This study analyzes the portfolio form based on the Magic Formula investment strategy introduced by Greenblatt (2006). Research methodology: The portfolio formed is evaluated using the Sharpe, Treynor, and Jensen indices. Results: The results show that the Magic Formula investment portfolio provides higher returns than the reference index from June 2018 to May 2021, specifically -1.45% compared to -3.26%. The performance evaluation value of the Magic Formula investment portfolio was better than that of the reference index. Limitations: Although the Magic Formula portfolio performs well during the study period, investment portfolios can also be built and evaluated using other portfolio formulas. Contribution: This evidence shows that the Greenblatt Magic Formula investment strategy performs well because it can provide a greater return with less risk.
Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review Mondal, Md. Saheb Ali; Akter, Nazma; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1365

Abstract

Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Research methodology: A systematic review approach was used to examine publications published from 2001 to 2023. Only the referenced studies were employed as secondary data to identify the factors for synthesizing the conceptual framework. Results: Most publications were studies on emerging nations and showed an expanding trend in disclosures. The findings showed that firm size, profitability, leverage, industry type, and ownership are critical motivators of environmental accounting disclosure (EADs). Moreover, this study summarizes the intriguing concerns not addressed through a conceptual framework. This indicates a possible hypothetical link between these factors for future studies on EADs. Future reviews could boost firms' EADs to help society achieve clean and healthy environments. Originality: The two conceptual frameworks proposed in this study provide new insights into future research and management ramifications.
An assessment of banking sector performance in Indonesia Nurullah, Asfeni; Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Bakti, Herdan; Khasman, Raihandito; Maharani, Maura Aviona
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.v5i4.1452

Abstract

Purpose: This study examines the effect of dividend pay-out ratio (DPR), total assets, and asset growth on banking company performance, measured by return on assets (ROA) and net profit margin (NPM). Research methodology: Using purposive sampling, we obtained 67 banking companies as samples, comprising 33 unlisted firms and 34 listed firms on the IDX. This study observed a 9-year period from 2011 to 2019; thus, the total sample comprises 603 firm-year observations. Linear regression analysis was used to analyze the data. Results: The results show that DPR and total assets, namely ROA and NPM, have a significant effect on the performance of banking companies. Asset growth had a significant effect on NPM. However, asset growth has no significant effect on ROA. Limitations: We acknowledge that we solely used a banking corporation in Indonesia. Nevertheless, to demonstrate the bigger picture of the study findings in terms of banking performance, further studies should employ banking corporations in all emerging countries. Contribution: The results enrich the theoretical knowledge about these factors in financial performance, particularly in the Indonesian banking industry. Practical Implications: Corporation management might consider this finding when making decisions regarding dividend ratios, asset size, and asset growth. Further, management needs to pay attention to 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 examine the relationship between DPR, total assets, and asset growth to performance that employs samples of the banking industry from listed and unlisted companies on the IDX.
Environmental, Social and Governance (ESG) disclosure and firm value of manufacturing firms: The moderating role of profitability Yeye, Olufemi; Egbunike, Chinedu F.
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1466

Abstract

Purpose: This study examines the impact of environmental, social, and governance disclosure on firm value. This study empirically examines the impact of profitability on the relationship between ESG and firm value. Research methodology: This study uses a panel dataset of 12 industrial goods manufacturing firms listed during the 2014-2020 period. The direct effects were tested using an FEM and the Two-Stage Least Squares was used to account for the endogeneity problem. Results: This study finds a positive effect of ESG disclosures on firm value. The coefficients of ESG in the FEM and 2SLS results were not significant. The interaction between ROA and ESG also showed higher coefficients that were not statistically significant. The empirical analysis was robust to the use of two-stage least squares regression. Limitations: This study presents evidence from a single sector based on a prior literature review, which may affect the generalizability of the findings to other sectors. Contribution: This work adds to the broad ESG literature and methodologically extends past results by exploring the moderating influence of profitability. Practical implications: This study has implications for managers and firms that are increasingly desirous of improving their firm performance by presenting a positive image to their stakeholders and how this is linked to their profitability over time. Novelty: This study adds new aspects to the broad discussion on ESG and firm value in a developing-country context, which is consistent with the view that profitable firms mainly address ESG issues in such economies.
Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Abstract

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.
How e-human resource management can increase employee productivity in F&B in Batam Muchsinati, Evi Silvana; Oktalia, Adeline; Priscilla, Yuddy Giovanna
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.v5i4.1606

Abstract

Purpose: The purpose of this study was to determine the impact of E-Human Resource Management (E-HRM) had on Batam’s F&B productivity. Research methodology: A total of 395 respondents were included in the study. Four populations were used in this study, namely Starbucks, McDonalds, Mixue, and KFC, located in Batam City, Riau Islands, Brazil. The obtained data were processed using the PLS SEM application. Results: The results suggest that the implementation of E-HRM has a significant positive impact on employee productivity in the F&B companies studied. Limitations: There are many limitations when conducting this study due to difficulties in collecting data, information, and respondents at KFC, Mixue, Starbucks, and McDonalds. This causes this research to be suboptimal because the company maintains its data privacy. Therefore, this study only obtained respondent data internally. Then, with limited time, the time to distribute questionnaires to respondents was very short. Contribution: This research provides a deep understanding of the importance of implementing E-HRM (E-Job Analysis, E-Training & Development, E-Performance Appraisal, E-Recruitment, and E-Communication) in increasing employee productivity in F&B companies in Batam City. The results show that e-HRM has a positive impact on Behavioral Intention, which contributes to increased employee productivity.
Is depreciation fraud detectable using ADTFA and DAAT financial models? A case study Kumar, Sunil
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.v5i4.1624

Abstract

Purpose: Financial statement fraud, which is usually committed by insiders, aims to present a company positively and benefit fraudsters. Insiders commit fraud to deceive investors or hide their mistakes. This occurs in companies with weak control and unethical leaders. Prevention is important; however, early detection is crucial. Depreciation fraud manipulates the depreciation schedule to make financial statements look better. This involves inflating asset values and reducing expenses. Detecting depreciation fraud is difficult, and has severe consequences. Such activities can lead to penalties for both individuals and companies. Companies require accurate records, and auditors must review statements thoroughly to prevent and uncover fraud. New models were used to identify depreciation fraud in defaulting companies. Research methodology: Forensic accountants may analyze depreciation fraud. We use Depreciation Accumulated after Tax (DAAT) to accurately find depreciation fraud by the company. A comparatively low or negative impact indicates depreciation fraud. The ADTFA and DAAT financial models can be used to trace depreciation fraud. Results: The results are remarkable and should be tested in further depreciated fraud companies to detect their financial health position early. Limitations: Detecting depreciation fraud is difficult because of various factors, including complex accounting methods, subjective estimates, and lack of external verification. Contribution: This helps to account for users and investors, researchers detect depreciation fraud earliest, and present its financial accounting report. Novelty: The researcher may adopt and push validated reliability through ADTFA and DAAT tests to detect depreciation fraud.

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