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
 22   23   24   25   26 
Book value and share prices: The mediating effect of inflation in Nigeria Soje, Benedict; Tanko, Udisifan Michael
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.v6i1.1747

Abstract

Purpose: This study examines the nexus between book value and the share price of listed firms in the Nigerian exchange group, considering inflation as a mediating variable. Research methodology: The study used book value per share, share prices, and inflation rate as the independent, dependent, and mediating variables, respectively. The study uses regression analysis and a structural equation model for the effect and mediating effect, respectively, to analyze data collected from a company’s financial statements and the capital market  for 2011-2020. Findings: The regression and structural equation model results show that book value per share has a negative and insignificant effect on share price, and inflation has a mediating effect on the relationship between book value per share and share prices. Limitations: This study was limited to book value per share, share price, and inflation rate. The scope of this study was limited to listed firms in Nigeria from 2011 to 2020. Contribution:  This study contributes to the understanding of how inflation rates influence the relationship between book value per share and share prices in financial markets. By exploring the mediating effect of the inflation rate, this study sheds light on how changes in purchasing power affect the valuation metrics of companies, providing valuable insights for investors, policymakers, and financial analysts in making informed decisions amidst varying economic conditions. Moreover, this study contributes to the body of knowledge because there are limited studies in this area.
The effect of e-assessment on performance, competency, worklife balance, and motivation on civil servant performance Eladira, Eladira; Lubis, Yusniar; Sakti, Indra
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.v6i2.1825

Abstract

Purpose: Lousy work by employees often leads to undesirable situations in bureaucracy. This study aims to assess the performance of civil servants employed by the Serdang Bedagai district administration regarding competency, work-life balance, motivation at work, and e-performance evaluation. Research methodology: The data gathering process involves the application of quantitative approaches. Results: The research findings show that the implementation of e-performance evaluation has a positive and significant impact on the performance of civil servants in the Serdang Bedagai Regency Government, with a significance level of 0.002 < 0.05. Additionally, competency had a positive and significant effect on the performance of civil servant employees in the Serdang Bedagai Regency Government, with a significance level of 0.000 < 0.05. Work-life balance positively and significantly affects civil servant performance in the Serdang Bedagai Regency Government, with a significance threshold of 0.020 < 0.05. Similarly, work motivation positively and significantly affects government officials' performance in the Serdang Bedagai Regency Government, at a significance level of 0.000 < 0.05. The concurrent implementation of e-performance evaluation, competency, work-life balance, and work motivation has been found to significantly impact the performance of civil servant personnel in the Serdang Bedagai Regency Government, with a significance level of 0.000 < 0.05. Limitations: The research problem only focuses on four variables; therefore, expanding the research to other variables is necessary.   Contribution:  This research will provide evidence that several sectors must be considered in government bureaucracy. Novelty: All research variables influence civil servants in Serdang Bedagai.
Impact of intellectual capital on financial performance with company size moderation Suhadi, Ilyas Alfian
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.v6i1.1833

Abstract

Purpose: This study aims to determine the effect of intellectual capital and company size on financial performance and the moderating role of company size on intellectual capital on the financial performance of state-owned companies in the infrastructure sector for the 2017-2022 period. Research methodology: This type of research is quantitative research that uses descriptive static methods, classical assumption tests, and hypothesis tests. In total, 42 samples were included in the study. Results: The results show that Intellectual capital has a significant positive effect on financial performance, while company size has a significant negative effect on financial performance. The company size in this study was not able to moderate intellectual capital to financial performance. Limitations: This study only used data from the IDX for 2017-2022 which allows data not to be obtained in detail. The sample in this study uses only infrastructure sector companies that use rupiah currency.   Contribution:  This study reveals that intellectual capital has a positive and significant effect on financial performance, whereas company size does not moderate this relationship, providing important insights for the management of intellectual capital and strategy for state-owned companies in the infrastructure sector. Novelty: Company size is used as a moderating variable because it is thought to be able to support the company's operational activities in supporting the management of its resources.
Analyzing project management trends in Indonesia: 2018-2023 international literature review Yopie, Santi; Febriana, Helen
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.v6i2.1836

Abstract

Purpose: The purpose of this systematic literature review is to investigate the evolution of project management worldwide from 2018 to 2023, focusing on the integration of modern project management approaches and the challenges faced in the context of Industry 4.0. The review aims to bridge the gap between academic theory and industry practice in project management within the Indonesian landscape. Research methodology: A structured search was conducted through the Scopus platform, with inclusion and exclusion criteria applied to ensure relevance to the topic. The methodology involved evaluating articles for quality and relevance, extracting key information, and systematically organizing data for analysis. The review followed the PRISMA guidelines to ensure a rigorous and transparent approach. Results: The review revealed a growing need for adaptive project management practices in response to technological advancements and cultural nuances. Key findings include the importance of organizational culture, the role of authentic leadership, and the challenges of implementing sustainable community development. The study also highlighted the potential impact of Generation Z on the economic and political landscape. Limitations: The confinement of the literature search to articles from accredited international journals accessed through Google Scholar and categorized from Scopus 1 to Scopus 4, which may have excluded relevant studies. Additionally, the practical application of these insights in real-world settings was not extensively explored.   Contribution:  This review contributes to a deeper understanding of project management in Indonesia, offering insights into the challenges and opportunities within the field. It provides a foundation for future research and improved practices, emphasizing the need for project management professionals and scholars in Indonesia to explore innovative approaches and remain agile in the face of change.
Enhancing business resilience: Innovation and adaptation during and after the global pandemic Nosike, Chukwunonso Joseph; Ojobor, Oluchukwu Sandra Nosike; Nosike, Cynthia Uju
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.v6i2.1891

Abstract

Purpose: In response to the unprecedented challenges posed by the global pandemic, this study rigorously examines the strategic interplay between innovation and adaptation as catalysts for business resilience. Method: The research investigates the influence of two independent variables – innovation in business and adaptive strategies – on the dependent variable of business resilience, establishing a robust conceptual framework based on a thorough literature review. Employing a mixed-methods approach, incorporating case studies, surveys, and interviews, the study meticulously explores the multifaceted dimensions of business responses during the pandemic. Results: A detailed analysis of innovation encompasses technological, process, and product innovations, while simultaneously scrutinizing adaptive strategies such as flexible business models, employee empowerment, and customer-centric approaches. The research reveals that businesses embracing process and technological innovation alongside radical shifts in their business models achieved higher levels of resilience. Qualitative narratives assess the performance metrics and success stories of these resilient businesses. The examination extends to the post-pandemic landscape, evaluating the sustainability of innovation and adaptation in a stable environment. Emphasis is placed on the enduring relevance of these strategies and their integration into organizational culture, thereby shaping long-term business resilience. Limitations: The study identifies and addresses challenges and barriers hindering innovation and adaptation, including economic constraints, technological barriers, and organizational resistance.   Contribution:  This study offers a nuanced and insightful exploration of the intricate dynamics between innovation, adaptation, and business resilience during and after the pandemic. The findings not only contribute to the academic discourse but also provide actionable insights for businesses seeking to fortify their resilience amidst ongoing global uncertainties.
Credit risk management: An imperative for profitability of Centenary Bank Kabale Branch Aluonzi, Burani; Byamukama, Eliab; Marus, Eton; Charity, Tushemereirwe
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.v6i1.1904

Abstract

Purpose: This study focuses on establishing the effect of credit risk management on the profitability of the Centenary Bank Kabale Branch. Credit Risk Management was operationalized as credit risk identification, risk assessment, and risk control, while profitability was operationalized as Return on Equity, Return on Assets, and Non-Performing Loans. Research methodology: The study population comprised of 140 respondents. A sample size of 103 respondents was obtained using the Krejcie and Morgan 1970 table for sample determination. This study adopted a mixed method approach.  Quantitative data were collected using Self-Administered Questionnaires and analyzed using Pearson’s linear correlation coefficient. Qualitative data were collected through in-depth interviews and analyzed using content analysis. Results: The findings indicate that the majority of the respondents were male, aged 31–40 years, and bachelor’s degree holders. Risk identification (r=0.882), risk assessment (r=0.776), and risk controls (r=0.829) have a significant positive relationship with profitability at the central bank. Limitations: The limitations include bias from the respondents and the study being conducted in only one branch, making generalization difficult. Contribution:  These investigations have informed Centenary Bank managers of the importance of credit risk identification, risk assessment, and risk control. Managers should focus on mitigation measures to reduce risks, create a credit risk assessment team to evaluate risks, establish strategies, and prioritize risk management practices by implementing policies in place. The findings contribute to the literature on credit risk management in terms of the central bank. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after a pandemic.
Impact of employee competency, budget planning, and ERP on the budget implementation performance Yunaniah, Luk Luatun; Firmansyah, Amrie
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.1909

Abstract

Purpose: This study analyzes the impact of employee competency, budget planning, and enterprise resource planning (ERP)-based information systems on the performance of budget implementation in state financial management. Method: A quantitative approach was used, with data collected via a survey questionnaire distributed in December 2023. The questionnaire used a Likert scale ranging from 1 to 6. Respondents were selected through purposive sampling, targeting officials or staff managing state finances in the Working Unit of the Bureau for General Affairs and Procurement Goods/Service of the Ministry of Marine Affairs and Fisheries of Indonesia. The final sample consisted of 32 observations and was analyzed using SmartPLS 3.0. Results: The study found that Employee competency positively impacts budget implementation performance in state financial management. However, budget planning and ERP-based information systems did not significantly influence budget implementation performance. Limitations: The sample size of the study was limited because of the limited time for data collection. Furthermore, the study focused solely on officials responsible for managing state finances, excluding Budget Planners and Procurement Officers, who also played a vital role in the budget process.   Contribution: This study provides valuable insights for future studies and serves as a reference for improving government performance. It also offers practical recommendations for decision makers. Novelty: This study introduces new indicators based on current regulations, focusing on ERP-based systems in Indonesia's public sector. The SAKTI system, an ERP-based budget implementation tool, was fully implemented across all Ministries/Agencies in Indonesia by 2022, making this study particularly timely.
Access through road in Pahing Hamlet, Sukadana Village, Kuningan Regency as a means of improving the community's economy Saefullah, Aep; Radjawane, Louise Elizabeth; Sutrisno, Eko; Santoso, Aprih; Kuraesin, Arlis Dewi
International Journal of Financial, Accounting, and Management Vol. 5 No. 3.1 (2023): December (Special Issue)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1.1929

Abstract

Purpose: This study aims to investigate and examine the effects of improved road access on the economy of residents of Pahing Hamlet, Sukadana Village, and Kuningan Regency. Research methodology: The research method used was qualitative, involving data collection through field observations, in-depth interviews, and documentation . Results: The findings indicate that improved access to the through-road in Sukadana Village significantly enhanced the economic condition of the Pahing Hamlet community. Enhanced road access enables farmers and local traders to reach markets and potential customers more easily, thereby improving accessibility and mobility of goods. This positively affects local income, business growth, and community economic empowerment. Limitations: Although improved road access yields tangible benefits, some limitations of this study should be acknowledged. First, this research is limited to Pahing Hamlet in Sukadana Village; thus, generalizing the results should be approached with caution. Second, the study does not thoroughly examine other factors such as supporting infrastructure and government policies, which also affect community economic improvement. Contribution:  This study contributes to a better understanding of the potential advantages of village economic empowerment in rural development and identifies strategies that can be implemented in other rural areas. It recommends that governments and development organizations prioritize supporting village economic empowerment initiatives and collaborate closely with local communities to overcome the challenges and obstacles to implementation.
Market reaction on earnings announcement information contents: Analysis from book-to-market Nainggolan, Rexon
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.v6i2.1965

Abstract

Purpose: This study examines the market’s reaction to information content during earnings announcements from the viewpoint of changes in the book-to-market ratio. Research methodology: This study used a quantitative approach and an event study methodology as the primary measurement. It applies a market model based on Indonesia’s equity market daily stock returns to analyze the cumulative average abnormal returns in firms with upward/downward book-to-market value changes. Results: The findings reveal that stock prices in Indonesia's stock equity grew significantly above the firms' book values, indicating that investors pay more attention to expected future returns than the accounting value. This study also reveals that changes in book value may cause more significant changes in market value, following the direction of information content. The study found that the market is more sensitive to bad news than to good news and noted a significant relationship between book-to-market and post-earnings announcement abnormal returns. Limitations: This  study did not cover the long-term impact of the long-horizon test. A long-horizon test may provide evidence of market efficiency from the long-term perspective. Accordingly, this study suggests an issue for future research.   Contribution:  This study contributes to the literature by suggesting that testing market efficiency from the view of changes in book-to-market provides robust grounds to explain the market reaction to good or bad news information content. Novelty: Our findings show that Rp. One adjustment in book value in the Indonesian stock market corresponds to an average value of Rp. 16.43 adjustment in market value. This result implies that book value changes can lead to more significant changes in the market value.
Entrepreneurship pedagogy enhancing entrepreneurship intention in secondary school students in developing countries Eunah, Kakava; Eta, Marima Nelia; Shepherd, Murebwa
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.v6i1.1996

Abstract

Purpose: This study aims to investigate entrepreneurship pedagogy to enhance entrepreneurship intention among secondary school students. Research methodology: The researchers self-administered 100 questionnaires to educators in secondary schools in Gweru Urban Schools, obtaining a response rate of 92%. Quantitative data were analyzed using regression to establish a relationship between entrepreneurship pedagogy and entrepreneurship intention. Results: Results showed that entrepreneurship Experiential learning was positively correlated with entrepreneurship intention. In addition, the results showed that entrepreneurship design thinking, problem-based learning, and collaborative pedagogy were positively correlated with entrepreneurship intention. Limitations: This study faced methodological constraints because it used a population from an urban setting. However, further studies covering developing countries in Africa are recommended.   Contribution:  This study contributes to policy and curriculum changes in the way entrepreneurship pedagogies are implemented in developing countries. Novelty: This study integrates entrepreneurship pedagogies applicable to entrepreneurship education to achieve entrepreneurship intention in secondary schools in developing countries using Sociocultural Theory.

Page 24 of 41 | Total Record : 410

 22   23   24   25   26 

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