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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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Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province Ekawati, Evi; Sari, Yetri Martika
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1625

Abstract

Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces.   Contribution:  This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.
Analysis of the implementation of the waqf core principles on institutional financial performance waqf in Tanjungbalai, North Sumatera Suhailah, Suhailah; Ramadhan, Muhammad; Marliyah, Marliyah
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.1629

Abstract

Purpose: To analyze the effect of implementing a legal foundation, waqf supervision, good waqf governance, risk management, and Sharia governance on the financial performance of waqf institutions. Research Methodology:  The research approach used in this study is a quantitative approach, with an associative type of quantitative research and a correlational quantitative research design that examines the relationship between two variables. The research data were analyzed using the SPSS statistical software. Results: The implementation of legal foundation, waqf supervision, good waqf governance, risk management, and Sharia governance have a positive and significant effect on the financial performance of the waqf institution in Tanjungbalai city. Then, based on the multiple linear regression equation, the variable that has the greatest influence on the financial performance of the waqf institution (Y) is good waqf governance (X3), followed by risk management (X4), Sharia governance (X5), legal foundation (X1), and Waqf supervision (X2). Limitations: As the scope of the search is not biased, it can focus more on avoiding errors in the objectives to be achieved. This study focuses on the implementation of the Waqf Core Principles for the financial performance of waqf institutions. Contributions: The results of this study may constitute a reference and provide information for future researchers who will discuss the development of waqf in North Sumatra. Thus, this research can be used as an input for recommendations to improve staffing institutions. The results of this study can be used as a basis for further study, revision, and development than previous research.
Audit committee attributes, audit quality and performance of oil and gas companies Bako, Paul Matudi
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.v5i4.1634

Abstract

Purpose: This study examines the audit committee attributes, audit quality, and financial performance of listed oil and gas companies in Nigeria. Research methodology: Audit committee attributes were measured by audit committee size, audit committee independence, and audit committee financial expertise, and audit quality was measured by audit fees charged by an external auditor. Financial performance is measured in terms of earnings per share. The researcher used secondary data extracted from the ten listed oil and gas firms annual reports, and the accounts were analyzed using Panel Least Square. Results: This study reveals a positive and statistically significant relationship between audit committee independence and earnings per share. It also shows that audit quality moderates audit committee attributes significantly and increases firm performance. This study recommends that maintaining high audit quality within the audit committee is crucial for a firm if it aims to offer increased assurance to investors and stakeholders concerning the precision and dependability of its financial statements. Limitations: This study was limited to listed oil and gas companies in Nigeria ranging from to 2016-2022.   Contribution:  This study examined factors that can moderate the relationship between audit committees and the financial performance of listed oil and gas companies in Nigeria. One such factor is audit quality, which can potentially enhance or diminish the impact of audit committee effectiveness on financial performance. No study conducted in Nigeria has examined this relationship specifically in the oil and gas sector. This knowledge gap served as the rationale for conducting this study.
CEO Political Connection, Shareholding and Financial Distress of Deposit Money Banks in Nigeria Agbo, Emmanuel; Egbunike, Chinedu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1649

Abstract

Purpose: Prior studies conducted to investigate the issues of CEO political connection and shareholding on financial distress remain inconclusive. It is based on the above, that this study is set out to examine the effect of CEO political connection and shareholding on the financial distress of DMBs. Methodology/approach: This study adopted an ex post facto research design based on the nature and the problem of the research. The study utilized annual financial data from quoted DMBs from 2012 to 2021. The data were subjected to diagnostic tests and the Hausman test selected the use of REM over the FEM for testing the hypotheses. Results/findings: The main results show that CEOP (?=0.275582; p=0.7029) had a positive non-significant effect on financial distress; CEOS (?=-0.201171; p=0.0039) had a negative significant effect on financial distress. Limitations: The study does not include other control variables such as firm size and firm leverage which can also affect financial distress. Contribution: This research contributes first, from the focus on developing country settings is important from a theoretical and empirical standpoint because the findings help us comprehend how political connection and shareholding status of CEOs determine the distress score of the DMBs in the absence of a supportive corporate and legal framework. Novelty: This study from the context of a developing nation with weak institutional governance, examines how CEO political connection and shareholding explain the financial distress score of the DMBs which prior studies have weakly examined.
Business resilience strategies for informal traders in the post-COVID-19 pandemic era in Gweru, Zimbabwe Mabhanda, Wilson
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1681

Abstract

Purpose: The informal trading business is a springboard for employment and poverty reduction, even during disruptions, such as those brought about by the COVID-19 pandemic. Accordingly, this study examines the business resilience strategies adopted by informal traders to improve their livelihoods in the post-COVID-19 pandemic era in Gweru, Zimbabwe. Research methodology: An exploratory research design underpinned this study’s data collection and thematic analysis approaches. Thirteen purposively sampled participants participated in face-to-face in-depth interviews. Findings: Participants identified social networking, consignment sale agreements, business analysis, and financial capital boost as some of the business resilience strategies used by both male and female traders to improve their livelihoods in the post-COVID-19 pandemic period. Limitations: The study used a qualitative approach, whose findings could not unravel all resilience strategies adopted in the post-COVID-19 era in the whole country, as a study using a quantitative methodology could have. Accordingly, the study’s results are limited as they cannot be generalized to other cities.   Contribution:  This study incorporates informal traders’ business resilience strategies adopted in the post-COVID-19 pandemic era to sustain livelihoods and fight poverty and hunger. These strategies have not yet been used to explain the sustainability of livelihoods in post-pandemic disruptions. Novelty: Despite the COVID-19 pandemic’s disruptions, the resilience strategies adopted by informal traders enabled them to sustain their livelihoods and mitigate poverty and hunger. Consequently, the applicability of the sustainable livelihood approach has broadened in emerging economies.
"Black-Scholes-Artificial Neural Network": A novel option pricing model Shahvaroughi Farahani, Milad; Babaei, Shiva; Esfahani, Amirhossein
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.v5i4.1684

Abstract

Purpose: This study conducts a comparative study of various options pricing models and introduces a new model. Research methodology: This paper reviews eight option pricing models, including the Black-Scholes-Merton model (BSM), Monte Carlo simulation (MC), Heston, GARCH, Lattice, Jump Diffusion models (JDM), Normal Inverse Gaussian-Cox-Ingersoll-Ross Model, and a novel model called Black-Scholes-Artificial Neural Network (BSANN). The objective is to predict the European call and put options using a payoff calculation. The underlying asset is Khodro, a famous automobile producer company in Iran, for the last year. The daily prices were also used as historical data. The primary software used for the calculations and plots was MATLAB. An Excel option pricing toolbox was used to obtain more accurate and improved results. Results: Based on the results, it can be concluded that the proposed model, BS-ANN, provides the most accurate estimation with the lowest standard deviation. Limitations: There are several limitations to be considered when choosing an underlying asset. An important factor is the availability of sufficient data on the number of shared transactions. Another limitation of this study is the absence of trading halts. Additionally, caution is crucial when selecting an appropriate number of estimated parameters. Contribution: By utilizing the presented model, researchers, individuals, investors, and stock market analysts interested in trading can enhance their estimations. Novelty: The most significant novelty of this study is the presentation of a hybrid model incorporating unique features.
Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
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.v5i3.1702

Abstract

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contribution: The study findings convey  a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies. Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.
Audit committee characteristics and firm financial performance of quoted industrial goods firms in Nigeria Abu, Samuel Enejoh
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.v5i4.1718

Abstract

Purpose: This study examines the effects of audit committee characteristics on the financial performance of listed industrial goods firms in Nigeria. Research methodology: This study used an ex-post factor research design and utilized secondary data collected from the annual reports and accounts of thirteen (13) sampled industrial goods firms for a period of 10 years (2013-2022). The sample of firms was obtained using a purposive sampling technique. Data were analyzed using descriptive statistics, correlation, and regression analysis (GLS Random Effect) with the aid of Stata 13. Results: The findings reveal that an insignificant positive effect exists between audit committee size and financial performance (ROA and ROE), while audit committee independence has a significant negative effect on return on assets (ROA) and a negative insignificant effect on return on equity (ROE), and audit committee meetings have a positive significant effect on asset (ROA) and a positive insignificant effect on return on equity (ROE). Limitations: The research is limited to only those companies in the industrial goods sector listed on the Nigerian Stock Exchange from 2013 to 2022 and only focuses on the effect of audit committee characteristics on firm financial performance. There was also incomplete data, which did not allow for a complete and thorough analysis of the entire sector. Contribution: This study contributes to the existing body of literature on the effect of audit committees on the financial performance of Nigeria’s listed industrial goods sector. It provides insights that can assist the board in formulating appropriate strategies to improve their performance.
Factors affecting consumers intention in purchasing eco-friendly cosmetic products in Batam City Diarti, Yen; Hesniati, Hesniati
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1724

Abstract

Purpose: This study aims to identify the factors affecting consumer purchase intention towards ecologically sustainable cosmetic products in Batam City. The factors examined included subjective norms, promotion, perceived behavioral control, trust, and product quality. The data comprised of 322 questionnaires. The scope of this study was confined to Batam; therefore, the findings cannot be extrapolated to other areas.   Methodology: This study employed a survey to obtain data from consumers of cosmetic products in Batam. Results: The data analysis revealed that attitude, perceived behavioral control, sales promotion, product quality, and subjective standards significantly affected the intention to purchase green cosmetic products in Batam City. Nevertheless, trust does not have a significant effect on purchase intention. The findings of this study offer valuable insights for cosmetic companies to devise more efficient marketing strategies for green cosmetic products. Limitations: Data collection was exclusively conducted via questionnaires, which may have introduced respondent bias. Owing to its cross-sectional nature, this study could not elucidate temporal variations. A longitudinal study offers a more profound understanding of fluctuations in consumer intention over time. Contributions: This study validates consumer perspectives on green cosmetics and advocates for more explicit standards and regulations in the sector, and the use of sophisticated biotechnology to extract natural ingredients.

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