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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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Implementation of AI-driven automation: A game-changer in accounting research Ikwuo, Ama Kalu; Nworie, Gilbert Ogechukwu; Moedu, Vitalis O.
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.v6i3.2522

Abstract

Purpose: This study examined the implementation of Artificial Intelligence-driven Automation as a game changer in accounting research. Specifically, this study assessed the advantages and disadvantages of AI-driven automation in enhancing the quality of accounting research. Methods: A descriptive survey design was used in the study. The study sample comprised of 137 accounting academics. Primary data for this study were collected using a structured questionnaire. The collected data were assigned quantitative measurements using a Likert scale system of ranks. Descriptive analytical tools (frequency and mean-point analyses) were used to analyze the data with the aid of the SPSS version 25 software. Results: The findings  show a general consensus that AI-driven automation enhances the accuracy, efficiency, and comprehensiveness of accounting research, with high acceptance of its benefits. However, there are notable concerns about potential drawbacks such as reduced originality, difficulties in validation, and the risk of introducing biases or compromising ethical standards. Limitations: This study’s limitations include a narrow sample of academics, potential response biases, and the inability to assess long-term AI impacts across diverse accounting professionals.   Contribution: The implementation of AI-driven automation represents a game-changer in accounting research because it offers new opportunities to enhance the quality, efficiency, and scope of academic inquiry, as well as challenges and risks that must be carefully managed to ensure that the benefits of AI are fully realized while maintaining the integrity and rigor of the research process. Therefore, this study recommends that academic institutions and research ethics committees develop workable training programs that emphasize the importance of maintaining human oversight, creativity, and ethical standards when utilizing AI-driven automation in accounting research.
Religious culture management at SMP IT Tulang Bawang District Suryono, Suryono; Pahrudin, Agus; Syafril, Syafrimen; Koderi, Koderi; Patimah, Siti
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.v5i4.2545

Abstract

Purpose: This study aims to investigate the management of religious culture in SMP IT Tulang Bawang District, Indonesia. Specifically, it seeks to understand how the school integrates religious values and practices into daily life, fosters tolerance and respect for diverse faiths, and addresses challenges related to religious education. Methodology: A mixed-methods approach was employed, utilizing qualitative interviews with school administrators, teachers, students, and parents, alongside quantitative data analysis of school documents and surveys. Results: The findings reveal that SMP IT Tulang Bawang implements a comprehensive religious culture management system. This includes mandatory daily prayers, religious studies classes, integration of religious values into various subjects, and extracurricular activities promoting interfaith dialogue and understanding. The study also identifies positive outcomes such as increased religious awareness, tolerance, and respectful behavior among students. However, limitations such as limited resources for religious education and potential challenges in addressing sensitive religious topics were also acknowledged. Limitations: The study's generalizability may be limited due to its focus on a single school and context. Furthermore, potential social desirability bias in responses needs to be considered. Contribution: This study provides valuable insights into the successful management of religious culture in Islamic schools, offering valuable lessons for other educational institutions seeking to foster a values-based and inclusive learning environment. It also highlights the importance of continuous improvement and addressing emerging challenges in religious education.
A Strategic planning for the implementation of religious moderation at Al-Ma'arif Institute in Way Kanan District Novari, Deka Meuthia; Pahrudin, Agus; Syafril, Syafrimen; Koderi, Koderi
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.v5i4.2547

Abstract

Purpose: This proposes is a strategic plan for fostering religious moderation within the Al-Ma'arif Institute in Way Kanan District, Indonesia. The plan aims to cultivate a tolerant and inclusive learning environment that embraces diversity and promotes peaceful coexistence among students and staff. Research methodology: The research employs a qualitative approach, utilizing in-depth interviews, focus group discussions, and document analysis to gather data on existing religious practices and attitudes within the Institute. The insights gained inform the development of a strategic framework encompassing key areas such as curriculum development, teacher training, student engagement activities, and community outreach initiatives. Results: The anticipated outcomes of implementing the strategic plan include enhanced understanding and appreciation for diverse religious perspectives among students and teachers., development of peaceful and tolerant campus culture that respects individual beliefs, improved community relations and contributions to fostering religious harmony in Way Kanan District. Contribution: This research offers a valuable roadmap for educational institutions seeking to promote religious moderation within their communities. The strategic plan, tailored to the specific context of the Al-Ma'arif Institute, provides a practical framework that can be adapted and applied by other institutions in diverse settings. The success of implementing this plan can serve as a model for fostering peaceful and inclusive learning environments that contribute to broader societal harmony.
Implementation of entrepreneurship education in Madrasah Aliyah Negeri 2 in Bandar Lampung Rosa, Kemala Sandi; Pahrudin, Agus; Koderi, Koderi
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.v5i4.2550

Abstract

Purpose: This research explores in detail each of the PDCA stages with reference to the concept of entrepreneurship and how it is implemented at MAN 2 Bandar Lampung. Research methodology: This research uses a qualitative approach, this type of research is a case study. Data sources consist of primary and secondary data. Data collection procedures through observation, interviews and documentation. Data analysis uses data reduction (Data Reduction), data presentation (Data Display), Conclusions: Drawing / Verifying. Results: The results showed that the implementation of entrepreneurship education in Madrasah Aliyah Negeri 2 in Bandar Lampung provides many benefits, but cannot be separated from several obstacles that need to be overcome. The lack of adequate infrastructure and facilities is one of the main obstacles, limiting the school's ability to organize optimal entrepreneurship activities. Teacher support and understanding are also key factors, as a lack of commitment or understanding can hinder program implementation. Students' limited knowledge and skills, especially related to entrepreneurship, are also barriers that need to be addressed. Additional efforts may be needed to improve students' understanding of business concepts and the practical skills required. Challenges in integrating the curriculum, limited financial resources, and the unsustainability of local industry involvement are also barriers that require special attention.
Analysis of education promotion at Aisyiyah Lampung Kindergarten Suyarti, Sri; Pahrudin, Agus; Syafril, Syafrimen; Koderi, Koderi; Patimah, Siti
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.v5i4.2581

Abstract

Purpose: This research delves deeply into various strategic aspects involving Aisyiyah Lampung Kindergarten, a preschool educational institution in Lampung. The main focus of the research involves the analysis of common problems related to education promotion, with an in-depth focus on promotion strategies, branding, local community involvement, and educational excellence. Results: The results of the study show that the main problems of institutions involve promotional strategies that need to be updated, as well as the challenge of building a strong brand image. Improvement efforts, such as increased involvement in the local community, clarification of promotional messages, and emphasis on the institution's core values, have had a positive impact on the brand image of Aisyiyah Lampung Kindergarten. These results have implications that a holistic strategy involving active engagement, careful brand management, and a focus on educational excellence can increase the institution's attractiveness in the eyes of the local community. Contribution: This research contributes to a further understanding of the dynamics of preschool education and provides a foundation for continuous improvement in brand promotion and management strategies in similar institutions.
Examining the relationship between financial performance indicators and capitalization ratios: Analysis of Ghana's banking sector Owusu, Caleb Kwasi; Garr, David Kwashie
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.v6i3.2594

Abstract

Purpose: This study examines the relationship between the capitalization ratio and business profitability, particularly its effect on return on assets (ROA) and return on equity (ROE). Capitalisation is crucial for financial growth and operational stability; however, an imbalance in the capital structure can adversely affect profitability. This study examines the essential issue of optimising capitalisation to improve firm performance, particularly under fluctuating economic conditions. Method: This study employs a quantitative research approach to analyse firm-level data and to examine the relationship between capitalisation and profitability, with E-veiw as the analytical tools for regression analysis. The results indicate that elevated capitalisation ratios correlate with diminishing profitability and lower equity returns, highlighting the danger of excessive leverage. Overreliance on debt financing increases financial and operational risks, restricts liquidity, and reduces shareholders’ net returns. Results: This research provides practical recommendations for corporate executives and governments. Businesses are urged to use balanced capital structures to improve financial flexibility and secure sustainable returns. Policymakers must strengthen regulatory frameworks to promote prudent financial management and mitigate the dangers linked to excessive debt financing. Contribution: This study contributes to the literature by offering empirical information regarding the relationship between capitalization and profitability, specifically in emerging markets. The work's novelty is in its concrete advice that links academic frameworks to practical financial strategies.
The effect of Maqasid Al-Shariah towards youth motivation to become entrepreneur in Indonesia Baharuddin, Gunawan; Riskarini, Dian; Widyastuti, Sri; Azzahra, Fatima
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.v6i4.2598

Abstract

Purpose: The article emphasizes the role of maqasid al-shariah as youth motivation towards the intention to be an entrepreneur. Method: This study is a quantitative research that collects data from 556 students across Indonesia and analyzes it through the Smart PLS statistical program to obtain results in both factor/indicator measurement and path analysis measurement. Results: The study found that maqasid al-shariah significantly affects the youth’s intention to become entrepreneurs. The sequence of the five maqasid al-shariah indicators, from the most dominant influence, is progeny, wealth, intellect, soul, and faith. Conclusions: This research provides valuable insight into the impact of Islamic principles, especially the Maqasid al-Shariah framework, on shaping entrepreneurial interests among university students. The emphasis on progeny and wealth reflects a dual commitment to maintaining family financial stability and contributing to community welfare through charitable efforts. Limitations: This study focuses solely on university students in Indonesia, potentially limiting the generalizability of the findings to other demographic groups. Additionally, reliance on self-reported data may introduce response or social desirability biases. Future research should adopt longitudinal approaches and more diverse samples to improve external validity.   Contribution: This study enriches research on maqasid al-shariah as a framework shaping religious motivation for entrepreneurship, an area that has not been widely explored. The findings also have implications for public policy and education, suggesting the integration of Islamic values into university curricula to enhance entrepreneurial character.
Innovation and sustainability in Anambra State Civil Service, Nigeria Emeka, Omaliko; Kelvin, Mordi; George, Ezeala
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.v6i4.2599

Abstract

Purpose: This study empirically investigated the relationship between innovation and sustainability in the Anambra State Civil Service. Method: Three hypotheses were formulated to guide the investigation, and hypothesis testing was conducted using the least-squares regression model. Hence, data were collected using an e-questionnaire survey sent to the respondents (staff of the Ministry of Finance and Ministry of Budget and Economic Planning) through their various WhatsApp group platforms, out of which 112 responses were recorded, received, and used in the data analysis. Results: A positive and significant influence was found between innovation and sustainability in the Anambra State Civil Service at the 1% significance level. The study therefore concludes that the advent of technological innovation, administrative innovation, and organizational innovation have led to sustainability in the Anambra State Civil Service. Thus, innovation determines sustainability in the Anambra State Civil Service. In lieu of this, the study recommends that civil servants be encouraged to be innovative by appropriately rewarding every innovative idea. Conclusions: The study concludes that the advent of technological innovation, administrative innovation, and organizational innovation have led to sustainability in the Anambra State Civil Service. Limitations: Some of the respondents did not attend the e-questionnaire. Thus, notwithstanding, a thorough work was carried out.   Contribution: This study contributed to knowledge by designing a model variable and updating the literature on the subject. Novelty: This study introduces a new idea on innovation obtainable in the Anambra State Civil Service.
Profitability and growth opportunity: Impact on company value Whetyningtyas, Aprilia; Arumsari, Nurul Rizka; Ashari, Ashari; Mulyani, 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.v6i4.2614

Abstract

Purpose: This research aims to examine and analyze the impact of profitability and growth opportunity on company value in healthcare companies listed on the IDX in 2018-2022. Method: The sampling method used in this research was purposive sampling. The data analysis method employed in this research was multiple linear regression analysis. Results: The research results show that profitability has no effect on company value, while growth opportunity has a negative effect on company value. Conclusions: This study concludes that profitability does not significantly affect company value, whereas growth opportunities negatively impact it. Limitations: This study has limitations, notably the low determination coefficient of 17.6%.    Contribution: The contribution of this research to companies in the healthcare sector is to provide insight into the importance of profitability and growth opportunities in increasing company value. Novelty: The novelty of this research compared to previous studies lies in three aspects: First, the inclusion of growth opportunity as an independent variable. Second, the use of the PBV indicator for measuring company value, as opposed to the Tobin's Q indicator used in prior studies. Third, the focus of this research is on the healthcare sector, in contrast to previous studies that focused on the food and beverage industry.
Risk management in Nigerian listed commercial banks: The significance of board composition (2013–2023) Nwafor, Veronica Ogbenyeanu; Nworie, Gilbert Ogechukwu
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.v6i4.2629

Abstract

Purpose: The study examined the effect of board composition on the risk management of listed commercial banks in Nigeria. The specific objective was to determine the effect of board size, board independence, and board gender diversity on the non-performing loan ratio (NPLR). Method: Ex-post facto research design was chosen for the study. The population of the study comprised all the 13 listed commercial banks in Nigeria. A census sampling approach was used to include all the population elements into the sample. Secondary data was collected from the annual audited reports of the banks covering 2013 to 2023. Aside from descriptive analysis, Pearson correlation, Pesaran Cross-sectional Dependence test, and Panel Heteroskedasticity tests were used to assess the validity of the regression model. Panel Estimated Generalized Least Squares was used to test the hypotheses. Results: Board size has a significant positive effect on NPLR (? = 0.003935; p-value = 0.0000); board independence has a significant positive effect on NPLR (? = 0.121012; p-value = 0.0000); board gender diversity has a significant negative effect on NPLR (? = -0.102780; p-value = 0.0000). Conclusions: In conclusion, a well-composed board ensures that banks are resilient to financial shocks while safeguarding the interests of shareholders, customers, and the broader economy. Limitations: The aspects of board composition covered were limited to board size, board independence, and board gender diversity, but did not cover board final literacy and board risk committee.   Contribution: Thus, the study recommends that listed commercial banks in Nigeria should have a board size that balances adequate expertise and diversity with the ability to make effective decisions in order to ensure that boards reduce bureaucratic delays in risk management.

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