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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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Alternative solution to achieve abnormal returns on the Indonesian Stock Exchange Triadji, Iwan; Busnetty, Ida; Sihombing, Pardomuan
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.v6i3.2000

Abstract

Purpose: Investors continuously achieve abnormal returns (ARs) by adopting advanced strategies. Therefore, this study aimed to compare the performance of the IDX Value30 and IDX Growth30 indices, which represent value and growth investment strategies in Indonesia. Method: The comparison in this study was conducted using return- and risk-adjusted variables represented by Information Ratios and Jensen’s alpha. Based on this approach, Mann-Whitney and independent sample t-tests were performed using the SPSS program. Results: Both the IDX Value30 and IDX Growth30 indices show positive abnormal returns. However, a comparison of returns, Information Ratios, and Jensen's alpha showed no significant differences between the IDX Value30 and IDX Growth30. Limitations: The secondary data of IDX Value30 and IDX Growth30 indices were limited to the period from January 30, 2014, to September 30, 2022.   Contribution: IDX Value30 and IDX Growth30 could serve as references for investors and Investment Managers in executing value- and growth-investing strategies to outperform IHSG. Furthermore, Investment Managers could use these indices as benchmarks for issuing index funds or ETFs. Novelty: This study uniquely compares the performance of value and growth investing using the IDX Value30 and IDX Growth30 indices, a comparison that has not been previously conducted.
The role of financial and marketing services on rural shea-producing women Chakilia, Safianu; Ahado, Hillary Edinam
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.v6i1.2032

Abstract

Purpose: This study aims to empirically investigate the impact of financial and marketing services on shea butter production, with an emphasis on the Tolon district of Ghana, to inform evidence-based policies and practices. Research methodology: This study employed a quantitative research design, utilizing a survey approach to collect data from a sample of shea butter producers in the Tolon District of Ghana. In total, 151 Shea nut processors from Tolon, Dimabi 1, and Dimabi 2 were selected using a combination of purposive and simple random sampling techniques. Data were collected through structured questionnaires, which were subsequently analyzed using quantitative methods. Furthermore, the study employed linear regression analysis with an endogenous treatment effect model in STATA version 17 to examine the relationship between financial and marketing services, and shea butter production. Results: The empirical evidence derived from the linear regression with the endogenous treatment model indicates a statistically significant and positive relationship between financial and marketing services and shea butter production, indicating that financial and marketing services are significant factors in predicting the productivity of shea butter production. Limitations: The sample size of the study was small, which may restrict the generalizability of the findings.   Contribution:  This study provides novel insights into the dynamics of shea butter production in Ghana’s Tolon District by highlighting the quantitative effect of financial and marketing services on shea butter production, and the importance of improving access to these services. This study also provides evidence-based recommendations for collaborative synergies between government and non-governmental organizations to establish microfinance programs and marketing service centers to facilitate easier access to these essential services for shea butter producers.
Entrepreneurial orientation, marketing capability, and adaptive capability: Drivers of business performance Vedy, Nabila Kharimah; Vedy, Hanifah Syahirah; Rahayu, Sri
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.v6i4.2091

Abstract

Purpose: The purpose of this research is to address the capabilities possessed by individuals to encourage entrepreneurial orientation towards business performance in turbulent environments, which involves marketing capability and adaptive capability. Method: This study employed a qualitative research design that uses secondary data derived from previous studies that have theoretical relevance. Results: The results of the analysis revealed that improving business performance needs to be supported by individual capabilities such as entrepreneurial orientation, marketing capabilities, and adaptive capabilities in turbulent environments. It is believed that entrepreneurial orientation is a strategy that is still relevant to be used to encourage business performance either directly or supported by marketing capabilities and adaptive capabilities. Conclusions: It can be concluded that entrepreneurial orientation, marketing capability, and adaptive capability are important factors in improving business performance. Limitations: This research is still a conceptual paper. This causes this research to be suboptimal because there is no data being optimized to support this research. Therefore, this study only obtained data from previous research.    Contribution: This study contributes to a more comprehensive knowledge of how entrepreneurial orientation, marketing capabilities, and adaptive capabilities together influence business performance. It provides practical assistance to business actors and policymakers while providing a foundation for future academic research.
Effect of real earnings management on tax planning of listed manufacturing firms in Nigeria Ado, Rabiu; Tanko, Udisifan Michael
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.v6i2.2100

Abstract

Purpose: This study examines the effect of real earnings management on corporate tax planning of listed manufacturing firms in Nigeria. Method: The study used secondary data of 41 listed manufacturing firms in Nigeria extracted from the annual reports and accounts of the sampled firms for the period 2012 to 2022. The data collected for the study were statistically analyzed using dynamic panel data from the generalized moment method (GMM). Results: The study found that abnormal production has positive and significant effect on tax planning, the study also revealed that abnormal discretionary expense has positive and significant effect on tax planning. The study also documents a positive and significant influence of abnormal production on tax planning. The study also reveals that real earnings management has a positive and significant impact on tax planning. Limitations: The study is limited to real earnings management and tax planning; it is limited to 41 listed manufacturing firms in Nigeria and covers  12 years,  from 2012 to 2022.   Contribution:  This study contributes to the existing literature by providing empirical evidence on the relationship between real earnings management and tax planning, specifically within the context of Nigerian manufacturing firms. The findings will inform policymakers and regulatory bodies regarding the effectiveness of current tax regulations and practices in Nigeria's manufacturing sector. Novelty: This study's focus on Nigerian manufacturing firms adds a novel dimension to the existing literature, as there may be unique factors and challenges specific to this context. In addition, the study provides a novel approach by employing dynamic panel data of GMM.
Impact of customer default on cash conversion cycle and net working capital in construction company Maesaroh, Maya; Faturohman, Taufik
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.v6i3.2120

Abstract

Purpose: This study aimed to determine the effect of customer default on the Cash Conversion Cycle and Net Working Capital in construction companies. Method: This study uses secondary data from companies’ financial reports to calculate the Cash Conversion Cycle, Net Working Capital, and Spearman's rho Correlation Test to determine the relationship between the two variables. Results: The results show that SOE customer default affects the condition of the Cash Conversion Cycle, especially in 2023, where the Cash Conversion Cycle value in Q123 (85 days) and Q223 (64 days), but the worst Cash Conversion Cycle results during the observation period are in Q122 (134 days). In Net Working Capital, there are only three periods with negative results: Q219 (-3.1B), Q319 (-461M), and Q421 (-4B), but not in 2023, because in 2023, the result is positive (or liquid). Spearman's rho Correlation Test shows that the relationship between the two variables is negatively correlated by -0.319, and the significance is 0.184, or the two variables are not significant. Limitations: This study was limited to construction companies in Bandung. The data taken from 2019 to Q3-2023 only focus on the influence of SOE customer defaults on the company's Cash Conversion Cycle and Net Working Capital.   Contribution: This study provides the best solution to the problem of customer default in the Cash Conversion Cycle and Net Working Capital in a construction company. If the solution is applied to the company, an implementation plan is created to fix the problem.
Analysis of Product Quality and Customer Satisfaction: A Case Study of the Automotive Parts Industry Hsu, Chu-chuan; Chen, Shun-Hsing; Feng, Xiu-chun
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.v6i2.2153

Abstract

Purpose: The automobile parts industry is a technologically and capital-intensive industry with a vast supply chain that influences various related industries. Many Taiwanese automobile parts manufacturers are small to medium-sized enterprises, with a complete industry supply chain. They possess the advantages of small-scale, diversified, and flexible manufacturing, enabling them to compete internationally and potentially enter the supply chains of international car manufacturers. Good product quality is favored by customers, and there is a correlation between product quality and customer satisfaction. The design of product attributes is primarily aimed at meeting customer needs. To outperform competitors, companies can establish additional value in their products to actively please customers and even enhance customer loyalty. This study investigates the differences in demographic variables on product quality and customer satisfaction and analyzes the degree of correlation between the two variables. Research Methodology: This study adopts a questionnaire survey method as the tool for data collection. The questionnaire is designed based on the research objectives, focusing on customer satisfaction, to explore the satisfaction levels of the case company's relevant dimensions among existing customers and compare them with customer expectations, providing recommendations accordingly. The subjects of this study are companies in the automotive parts industry with a capital of over ten million. The questionnaire was distributed from April to May 2022, with a total of 170 questionnaires distributed and 157 collected, resulting in a response rate of 92.35%. Results: The study results indicate significant differences in gender, marital age, education level, and seniority concerning product quality and customer satisfaction, but no significant differences were found in the organizational size of the company. Subsequent Pearson correlation analysis reveals a Pearson correlation coefficient of 0.85, indicating a high correlation between product quality and customer satisfaction. This suggests that excellent product quality influences customer satisfaction. Limitations: This study focused on the case of the automotive parts industry to explore the differential analysis of product quality and customer satisfaction. The research results are only applicable to the automotive parts industry. Contribution: The study found a positive correlation between product quality and customer satisfaction. Therefore, the capability to enhance product quality, making products attractive and creating differentiated brand value, is actively pursued by companies as a development goal. The results of this study are consistent with previous research findings. With more streamlined product quality and detailed production history information, consumers' willingness to purchase increases. As consumer purchasing intention rises, so does brand loyalty, leading to increased profitability and surpassing competitors.
Improve resiliency through operational risk management: Case study in coffee shop ABC Ongkosongo, Anindya Divanata; Wijayati, Nureni
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.v6i3.2176

Abstract

Purpose: The purpose of this research is to enhance the competitiveness of SMEs by creating operational risk management using ISO 31000:2018. This includes the process of identifying, evaluating, and mitigating risks in operational processes and will be applied to ABC Coffee Shop. This research is important considering that SMEs are one of the driving forces of the country's economy, but have a high failure rate due to intense competition and a tendency to be weak in various areas. Method: The research utilized a qualitative descriptive case study method, involving primary data gathered through interviews with internal MSME stakeholders, as well as secondary data. This study aims to provide valuable insights for MSMEs, offering competitive solutions to help them thrive and remain competitive. Results: The research results indicate that MSME Coffee Shop ABC faces 12 operational risks, with two posing an extreme level of risk that requires immediate attention. Limitations: We recognize that risk management applies only to the MSME ABC Coffee Shop and focuses on operational risks. However, further research should address the overall risk to provide a broader picture of these findings.   Contribution: ABC-MSMEs should consider these findings when making decisions regarding future risk management. Additionally, MSMEs must consider 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 implement risk management in MSME coffee shops using ISO 31000:2018.
Governance, risk, and compliance maturity level: Optimizing XX LLC performance achievement Ayurini, Lovia Wita; Wijayati, Nureni
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.v7i1.2184

Abstract

Purpose: This research aims to evaluate the GRC maturity level at XX LLC as an SOE subsidiary engaged in plantation products and provides recommendations to improve GRC implementation. Method: The research was qualitative with a case study approach. Data collection  was carried out using secondary document collection to check the availability of documents to confirm the existence of GRC indicator elements. Supporting evidence that cannot be found on the website will be collected through interviews. The indicator used was from the GRC Forum Indonesia guidelines, which have three aspects. Results: The results obtained from the average calculation of the three aspects of the GRC excellence model in XX LLC were 94.5% or had a proactive maturity level. However, several aspects still need to be improved to maximize GRC implementation at XX LLC and optimize company performance. Conclusions: This study shows that a state-owned plantation subsidiary has reached a proactive GRC maturity level (94.5%), but still needs improvements in strategy dissemination, stress testing, innovation, and HR planning to enhance performance. Limitations: This study is limited to state-owned plantation companies. The number of respondents, sources of theory, and previous research are limited, and access to information is restricted owing to the company policy on confidentiality.   Contribution: Because of the research limitations regarding the GRC maturity level, this study contributes to the literature and serves as an additional reference for further study. For XX LLC, this research can contribute to optimizing the company’s performance. Novelty: This research uses secondary data collection, interviews, and document observation (available or not) as supporting evidence for respondents’ answers through interviews, while other research on GRC maturity levels only uses questionnaires.
Evaluation of risk management for optimizing service quality in XYZ regional general hospital Setiawan, Tia; Wijayati, Nureni
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.v6i2.2185

Abstract

Purpose: The study aims to evaluate the implementation of risk management at XYZ Hospital using the ISO 31000:2018 framework and provide recommendations for improvement to optimize service quality. Method: The method used was descriptive qualitative with a case study approach and a type of evaluation through primary and secondary data collection. Results: The results show that the implementation of risk management at XYZ Hospital has not been effective, including not determining risk appetite, the risk register is not updated, risk analysis does not use the scale of impact and possibility, a risk treatment plan has not been developed, and all risk owner units have not carried out risk reporting. Limitations: The limitations of this research include not conducting interviews with all risk-owner units, limiting the evaluation framework to ISO 31000:2018, and focusing solely on one research object.   Contribution: The evaluation results of this study and recommendations for improvements in the risk management process can help XYZ Hospital achieve optimal performance in improving service quality. Novelty: This research provides a new contribution to risk management in health services, focusing on implementing risk management in hospitals with the status of Regional General Hospitals. In addition, this study presents a comprehensive evaluation that fills a gap in the literature and provides practical insights for improving risk management practices at XYZ Hospital.
Analysis of the internal control system in gas stations Firman, Muhammad Salsabil Kautsar; Khudri, Tubagus Muhammad Yusuf
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.v6i4.2186

Abstract

Purpose: This Study aims to analyze the internal control system in the expenditure cycle and revenue cycle at PT HM Batarai's gas stations and provide recommendations to improve the effectiveness of its internal control system. Methodology/approach: The method used is a descriptive qualitative with a case study approach at the PT HM Batarai’s gas station. The primary and secondary data were validated using triangulation by observing gas station activities, conducting interviews with company management, and analyzing company documents. Results/findings: The results show that the internal control system of PT HM Batarai is ineffective due to the absence of supporting documents such as company regulations and integrity pacts, the lack of a risk management function, the absence of written processes and policies regarding company activities, and the lack of evaluation conducted on the internal control system. Limitations: This study is limited to evaluating the internal control system in the revenue and expenditure cycles implemented by PT HM Batarai using the COSO 2013 conceptual framework. Contribution: This study can serve as an evaluation resource for the management of PT HM Batarai, enabling them to enhance the effectiveness of the company's internal control system. Novelty: This study used a case study at a gas station, a critical business unit in the energy sector that heavily relies on cash, but this has yet to be discussed much. Keywords: Internal Control, Gas Station, Revenue Cycle, Expenditure Cycle

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