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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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Influence of allowance, lifestyle, and financial inclusion on financial management practice among Indonesia college students Zaniarti, Sri; Margaretha, Meily; Subagja, Arie Danu
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.v7i1.2270

Abstract

Purpose: This study investigates how young adults manage their finances. It examines the impact of three factors: allowance (pocket money), financial habits (lifestyle), and access to financial services (inclusion). Methods: The study population comprised college students in Bandung, Indonesia. A sample of 159 college students was selected to understand their financial management practices and related factors. Results: The study found that Allowance and financial inclusion significantly influenced how young adults managed their finances. These factors were found to have a significant impact, with p-values less than 0.05. Students who manage their income exhibit better budgeting and spending habits. Access to financial services positively affects students' financial management skills and encourages safer savings methods. However, lifestyle factors did not significantly impact financial management, contrary to the findings of previous research. This suggests that other factors might be more crucial for financial discipline. Conclusions: This study finds that pocket money and financial inclusion significantly enhance financial management skills among university students, while lifestyle has little impact, highlighting the need for education that fosters saving, investing, and responsible financial behavior. Limitations: This study focused on a specific student population in Bandung, Indonesia. Further research is required to determine whether these findings apply to broader demographic groups.   Contribution: This study underscores the role of schools and families in enhancing students’ financial literacy through education, allowances, and financial inclusion. Novelty: This study reveals that lifestyle habits have a limited impact on financial management among tech-savvy youth, suggesting the need to reconsider financial education strategies, particularly in trend-driven contexts such as Bandung.
Factor analysis of enterprise resource planning applications at PT. Hanampi Sejahtera Kahuripan Iskandar, Panca Pratama; Ratri Wahyuningtyas
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.v6i3.2334

Abstract

Purpose: This study aims to solve the problems of ERP technology acceptance in PT. Hanampi Sejahtera Kahuripan (PT.HSK) and help employees adapt to using new technology. Method: The contribution of this research is to consider the problem using a factor analysis method based on the TAM and TIB models. In this research, the author took a quantitative approach through a survey involving 137 PT. HSK employees. Results: After being analyzed using Confirmatory Factor Analysis (CFA), six factors were produced that influence the implementation of ERP information systems at PT. HSK. These factors are the Convenience Factor (factor 1), effectiveness factor (factor 2), behavior factor (factor 3), understanding factor (factor 4), performance factor (factor 5), and importance factor (factor 6). The research results show that six new factors were discovered, and the convenience factor emerged as the most influential in the acceptance of ERP technology at PT. HSK. Contribution: PT. HSK must pay attention to the convenience factor in the implementation and development of the ERP system so that employees can feel that using the ERP system can make their work faster and easier. Limitations: There are several limitations in this research, including the number of respondents and the research object that only focuses on PT. HSK, and the information provided by respondents through the questionnaires sometimes does not show their “true opinions.”
Exploring board composition and humanistic management in developing countries' State-Owned Enterprises Zvitambo, Kudakwashe; Magodhini, Prisca; Masinire, Sharon
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.v6i4.2348

Abstract

Purpose: This study examines the impact of board composition on the humanistic management performance of Zimbabwean State-Owned Enterprises (SOEs). This study examines four essential factors of board composition–board diversity, board tenure, board size, and board committees—to determine their influence on governance and performance in SOEs. Methods: A descriptive research design with an interpretative qualitative approach was adopted. Data were collected from Zimbabwe General Auditor Reports (2016-2022) and semi-structured interviews with 20 SOE directors. Thematic analysis was used to identify patterns and develop insights into the relationship between board composition and humanistic management performance. Results: The findings revealed that political interference, inadequate board evaluation, and the appointment of unqualified directors negatively affect board composition, limiting SOEs' ability to achieve humanistic management outcomes. Despite the existence of governance frameworks, these challenges hinder effective decision-making, transparency, and strategic alignment with humanistic management principles. Conclusions: The study concludes that board size does not affect the humanistic management performance of the board. Limitations: The study is limited to Zimbabwean SOEs, which may affect the generalizability of the findings to other developing economies. Additionally, reliance on qualitative methods introduces the possibility of subjective biases despite rigorous thematic analysis.    Contribution: This study recommends that Parliament Portfolio Committees strengthen their oversight role in board appointments to enhance governance and performance. It also advocates adopting a Humanistic Governance Framework to improve transparency, accountability, and efficiency while reducing corruption in Zimbabwean SOEs.
The effect of the amount of murabaha financing, mentoring and length of business on increasing income Puspita, Dara; Imsar, Imsar; Harahap, Muhammad Ikhsan
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.v6i2.2401

Abstract

Purpose: This study aims to examine how Murabahah financing, mentoring programs, and the length of business operation affect the income growth of MSMEs at Bank Sumut KCPSy Multatuli. Methods: The study was conducted at Bank Sumut KCPSy Multatuli and focused on 60 MSME clients. A quantitative approach was used, with data collected through questionnaires. The data analysis was performed using multiple linear regression, processed with SPSS version 25. Results: The research found that the income growth of MSMEs is significantly influenced by Murabahah financing, mentoring programs, and the duration of business operation. These factors together account for 80.7% of the increase in income, while the remaining 20.3% is influenced by other variables not covered in the study. Limitations: The study is limited by its focus on only three factors and its reliance on data from one location, Bank Sumut KCPSy Multatuli, which may not fully capture other variables influencing MSME income growth. Contribution: This study contributes to the understanding of factors driving income growth for MSMEs, particularly in the context of Islamic financing (Murabahah), mentorship, and business longevity. It is useful for policymakers, financial institutions, and researchers in the field of MSME development and Islamic finance. Novelty: The novelty of this research lies in its focus on combining Murabahah financing, mentoring, and business duration as key determinants of income growth for MSMEs in the Indonesian context, which has not been thoroughly explored before.
Analysis of the BLUD puskesmas UPTD strategy to achieve organizational effectiveness using the SPACE Matrix Approach Heruddin, Heruddin; Suryaningsih, Ika Barokah; Dewanto, Iwan
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.v7i1.2431

Abstract

Purpose: This study aimed to analyze the strategy of the UPTD Health Center with BLUD status in Jember Regency using the SPACE matrix approach. Method: This research was a quantitative descriptive study. Data processing and analysis were performed by quantitative analysis using the SPACE matrix, and data collection was conducted in a cross-sectional manner. The sample size of four health centers was selected using the purposive sampling technique. The primary data collection technique using questionnaire instruments was then validated using focus group discussions (FGD) and partly using secondary data from the Health Center. Results: The results of the SPACE matrix analysis show that Health Centers with weak internal strength are in the competitive quadrant, while Health Centers with strong internal strength are in the aggressive quadrant. The two categories of Health Centers are measured in the effectiveness of their organizations based on aspects of financial performance with BLUD maturity indicators showing liquidity results at level 5 (optimizing), efficiency at level 3 (Defined), effectiveness at levels 4 and 5 (Predictable and Optimizing), and maturity levels at level 5 (optimizing) and in terms of service performance, namely, the Community Satisfaction Index with good results for health centers that have weak internal strength and are very good at health centers with strong internal strength. Conclusions: Health centers with strong internal capacity are in the aggressive quadrant and can pursue proactive strategies, whereas weaker ones fall in the competitive quadrant and require cost control. Overall, BLUD status enhances financial and service performance. Limitations: The study was limited to four centers in one region and used cross-sectional data, which may not reflect broader or long-term trends.   Contribution: This study applies the SPACE Matrix to guide strategic planning for BLUD health centers based on their internal and external conditions.
Capacity building and sustainable development efforts of national population commission, Awka, Anambra State Nwagbala, Stella Chinelo; Edibo, Musa David; Ejiogu, Samuel Anodi; Obijiaku, Chimamkpa Promise
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.v6i3.2464

Abstract

Purpose: This study explored the relationship between capacity building and sustainable development efforts of the National Population Commission, Awka, Anambra State, Nigeria. Specifically, it examined the relationship between technological upgrade and accountability, it also determined the relationship between skills enhancement and resource efficiency of the National Population Commission, Awka, Anambra State. Methods: The study employed a survey research design. The population of the study was 190. Hypotheses were tested with Pearson Product Moment Correlation Coefficient with the aid of Statistical Package for Social Sciences (SPSS, version 27). Hypothesis one revealed that there is a significant positive relationship between technological upgrade and accountability of the National Population Commission, Awka, Anambra State with r = 0.876, n = 190, and p-value of 0.000 (p<0.05). Results: Hypothesis two showed that there is a positive significant relationship between skills enhancement and resource efficiency of the National Population Commission, Awka, Anambra State with r = 0.647, n = 190, and p-value of 0.015 (p<0.05). Limitations: The researcher encountered problems during the data collection process. The researcher was faced with an uncooperative attitude of some respondents by not providing answers to the questionnaire.   Contribution: This study contributes to the existing body of knowledge by providing empirical evidence on the significant positive relationships between technological upgrade and accountability and skills enhancement and resource efficiency in the National Population Commission, Awka, Anambra State. This study provides novel insights into effective population management strategies in Southeastern Nigeria.
Green bonds and climate change mitigation: A conceptual study of financial instruments in India Reddy, K. Manikanteswara; Srinivas, Ch.; Devi, P. Uma Maheswari
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.v6i3.2476

Abstract

Purpose: This study examines the potential of green bonds as essential financial instruments for mitigating climate change, with a particular focus on their development and application in India. Method: A qualitative approach was adopted, synthesizing secondary data from academic literature, case studies, and policy documents to analyze the barriers, opportunities, and regulatory frameworks influencing the green bond market in India. Results: The findings reveal that although green bonds are gaining traction, their adoption in India is hindered by challenges such as regulatory inconsistencies, information asymmetry, greenwashing risks, and market volatility. However, initiatives like Sovereign Green Bonds (SGBs), and the integration of FinTech solutions provide pathways for overcoming these barriers. Conclusions: Green bonds offer a powerful mechanism for driving sustainable finance and climate action in India. Limitations: The study is limited by the evolving nature of the green bond market and the lack of standardized definitions within India's regulatory framework. Contribution: By identifying key barriers and enabling mechanisms, this study provides actionable insights to policymakers and stakeholders to foster the growth of green bonds, aligning with India’s climate finance and sustainability goals. Novelty: The research presents a strategic framework that integrates global standards, technological innovations, and collaborative financial practices to enhance the credibility and scalability of green bonds in India.
Optimum estimation and forecasting of gasoline consumption in Iran's national oil refining and distribution company Bazyar, Afshar; Abbasi, Morteza
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.v6i4.2492

Abstract

Purpose: This paper presents an accurate estimation and forecasting of gasoline consumption. This is vital for the policy and decision-making process in the energy sector. Method: A hybrid data-driven model based on Artificial Neural Network (ANN) and an autoregressive integrated moving average (ARIMA) approach was developed for optimum estimation and forecasting of gasoline consumption. The proposed hybrid ARIMA-ANN approach considers six lagged variables and one forecasted value provided by the ARIMA process. The ANN trains and tests data with a multi-layer perceptron (MLP) approach, which has the lowest Mean Absolute Percentage Error (MAPE). To show the applicability and superiority of the proposed hybrid approach, daily available data were collected for 7 years (2015–2021) in Iran. Results: The acquired results show a high accuracy of about 94.27%  using the proposed hybrid ARIMA-ANN method. The results of the proposed model are compared with respect to the regression models and the ARIMA process. Conclusions: Analyzing consumption patterns can provide insights into consumer behavior, enabling NIORDC to tailor its services and marketing strategies more effectively. Limitations: Eliminating subsidies from gasoline prices has led to the appearance of noisy data in gasoline consumption in Iran's National Oil Refining and Distribution Company.   Contribution: The outcome of this paper justifies the capability of the proposed hybrid ARIMA-ANN approach in accurate forecasting of gasoline consumption.
Impact of off-balance sheet activities on bank profitability: Evidence from Bangladesh Ahmed, Md. Adnan; Rozario, Karin Paulina
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.v6i2.2510

Abstract

Purpose: This study explores the role of off-balance sheet (OBS) activities in enhancing bank profitability in Bangladesh. In this emerging economy, banks increasingly rely on such exposures to diversify revenue streams. Despite their growing significance, the impact of OBS activities—such as loan commitments, guarantees, and derivatives—on profitability remains underexplored in similar contexts. Methods: Using a panel dataset of Bangladeshi banks, the study employs Generalized Least Squares (GLS) and Panel Corrected Standard Errors (PCSE) models to address key methodological challenges, including heteroskedasticity and cross-sectional dependency. These techniques ensure robust and reliable findings. Results: The findings reveal a positive and statistically significant relationship between OBS activities and bank profitability, emphasizing their role in enhancing financial performance without increasing balance sheet risks. This relationship holds even after controlling for factors such as bank age, credit risk, lending practices, bank size, GDP growth, and the COVID-19 pandemic. Limitations: The study focuses on a single emerging economy, which may limit the generalizability of the findings. Additionally, the dataset spans a specific period, restricting insights into long-term effects. Contribution: This research contributes to the limited literature on OBS activities in emerging markets, providing valuable insights for bank managers and policymakers. Managers can leverage OBS activities to boost profitability, while regulators must maintain oversight to ensure financial stability. The study also offers a foundation for future research on long-term dynamics and cross-country comparisons.
The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
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.v6i3.2512

Abstract

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC.   Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.

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