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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 425 Documents
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Donor fatigue phenomenon: Trend and circumvention in Northern Ghana Adam Cassia Awadari
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.148

Abstract

Purpose: This study examines the phenomenon of donor fatigue and its implication on donor funding for local-NGOs. It further explores alternative ways of generating funds locally. Research Methodology: Convenient sampling method was used for selecting the sample for the study. The design involves collecting data from five (5) selected international donors, thirty (30) partner organization staffs, twenty-two (22) direct beneficiaries and fifteen (15) team leaders/council members of the partner organizations. Results: Donor funds have been on the decline due to donor fatigue, over dependency syndrome, poor proposal writing, improper management of donor funds, frequent changes in the interest areas of donors, changes in the policy direction of donor countries and the increasing number of local-NGOs competing for the same funds. Limitation: The conclusion drawn may not be representative of all the NGOs in Ghana as they may not all have similar funding sources and challenges Contribution: The finding will serve as a guide and logical framework for existing and potential local-NGOs on donor requirements for funding. Keywords: Donor fatigue, Donors, Funding, Prospects, Local-NGOs, Dependency syndrome
Establishment and applications of quality management system for service industries King-Jang Yang; Shun-Hsing Chen; Ching-Chow Yang
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.151

Abstract

Purpose: Because of the limited resources and lack of knowledge and experience related to quality management, the service firms perform very few quality practices only, and result in a very limited effectiveness. In this research try to develop a systematic framework of quality management with several hierarchical constructs for service industries. Research methodology: This study also used Delphi and AHP method to examine the importance and the priorities of the five quality management stages and their involving practice activities, which are the valuable guideline for the service industries to successfully implement the quality management. Results: It is found that the service enterprises need to first assure the quality in service encounter, then can upgrade the implementation levels to delivery process and management system. But the practices in ‘total quality’ stage are the fundamental forces of the implementation of quality practices in the initial stages. Limitations: The AHP experts only comment on this issue not applicable to all industries. The research findings apply only to the service industry. Contribution: The service enterprises need to perform TQM successfully. After all the previous stages of quality management are performed very well, the service enterprises can raise the implementation level to the business quality. Keywords: Service industries, Service quality, Hierarchical quality management system, AHP method
The benefit of green building for cost efficiency David Kiki Baringin M T Samosir; Etty Murwaningsari; Yvonne Augustine; Sekar Mayangsari
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.152

Abstract

Purpose: The Study seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories. Research methodology: This study used a mixed method for collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques. Results: This study found that most buildings having already implemented the concept of green buildings gained efficiency benefits from both environmental and operational cost. The respondents’ knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC). Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents’ willingness to complete the questionnaire Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment. Keywords: Green buildings, Sustainability, Energy efficiency, Energy conservation
Social studies students’ knowledge, attitude and practice of concepts of sustainable development in Ondo City, Nigeria Omoniyi Timilehin Olayinka
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.153

Abstract

Abstract Purpose: The study investigates Social Studies’ students’ knowledge, attitude, and practices of concepts of sustainable development in selected junior secondary school in Ondo city, Nigeria. Research Methodology: The survey was conducted involving five hundred (540) students from ten (18) junior secondary schools. A self-constructed questionnaire titled “Social studies’ students knowledge, attitude, and practices of concepts of sustainable development in selected junior secondary school in Ondo state QSSSKAPCSD Cronbach alpha Reliability co-efficient of; KSDC: 0.70; PSDC: 0.73, and ASDC: 0.71 respectively was used. Three research questions were answered using simple percentage, mean (x) and standard deviation. Result: The result shows Social Studies’ students’ level of knowledge, attitude and practices of sustainable development concepts is at an appreciable high level. The study recommended full implementation of various UNESCO’s plan on sustainable development goals by all countries in the world. Limitation: Sample size and area of coverage was the limitation of the study and this was due to the constraint of time and finance. Further studies should carry out an inferential statistics to analyse the variables. Contribution: The study assessed students’ level of knowledge, attitude and practices of sustainable development concepts in Social Studies. Keywords: Sustainable development, Knowledge, Attitude, Practice
The implementation of energy subsidy reduction policy on the Indonesian economy performance Rita Handayani; Siro Juzilam; Murni Daulay; Dede Ruslan
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.154

Abstract

Abstract Purpose: This study aims to evaluate the impact of the implementation of the energy subsidy reduction policy conducted by the Government of Indonesia for the period 2015-2017. The author examines the application of the subsidy reduction policy and its impact on economic performance, specifically on economic growth; inflation rates, sectoral employment absorption, income levels and households group income distribution using the computable general equilibrium approach (CGE Model). Research Methodology: The study used data from the 2008 Social Economic Balance System (SNSE) published by the Indonesian Central Statistics Agency (BPS). Furthermore, it also built a balance of data base with the static version 1.1 PEP model, version 2.0 making the energy subsidy reduction policy a shock in the simulation model developed. Results: The author found that the application of policy to reduce energy subsidies has an impact on increasing economic growth, reducing inflation, increasing employment in the livestock, hospitality, land transportation and other service sectors. Limitation: The limitation of this study is the use of funding 2008. Contribution: The government as a stakeholder should provide the inclusive potential opportunity and considerable funds for research and development of new energy sources which will benefit of the future of nation's life.
Moral development as the influencer of fraud detection Heliantono Heliantono; Itjang D. Gunawan; Khomsiyah Khomsiyah; Regina J. Arsjah
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.159

Abstract

Purpose: The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research Methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention. Keywords: Kohlberg moral development, Education, CPE on fraud, Fraud detection
The influence of socio-cultural factors on the performance of female entrepreneurs Gogo Rachael Adiza; Ule Prince Alamina; Idemudia Sunday Aliyu
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.161

Abstract

Purpose: The potential contribution of female entrepreneurial activities geared towards the growth and development of economies cannot be neglected despite the numerous challenges faced by women as a result of cultural practices. The study investigated the influence of socio-cultural factors on the performance of female entrepreneurs. Research methodology: A cross sectional survey design was utilized to obtain 160 female entrepreneurs from four Niger Delta States. Data collected using convenience sampling techniques and analyzed with multiple regression. Result: The outcome revealed that socio-cultural dimensions influenced female entrepreneurial performance at varying degrees hence; it was concluded that since individuals do not live in a vacuum but social context, there is the tendency of cultural factors influencing their behaviours towards business venturing which is the burning desires to gain self recognition and social mobility. Limitations: The greatest challenge was the researchers’ inability to cover the nine Niger Delta States. Contribution: The study advocated for women education which would equip them with the requisite knowledge to challenge some of the cultural excesses in the region as most men still live in the past by bringing obsolete ideas that infuses negative attitude towards female entrepreneurial engagement in the region. Keywords: Attitude towards risk-taking, Attitude towards wealth gains, Attitude towards innovation, Push and pull motivations
Addressing the tax challenges of e-commerce transactions Susanna Hartanto
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.162

Abstract

Purpose: This study aimed to explore e-commerce taxation in Indonesia including some factors that were supporting and also challenging the implementation of e-commerce taxation Research Methodology: Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection used semi-structured interview, observation, and documentation. Data analysis of this research was using descriptive method. Results: The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Limitations: The limitation of this study was the amount of interviewees due to time limitation. In future research, the amount of interviewees can be added and split into four types of e-commerce transactions according to Directorate General of Taxation Circular No 62 Year 2013. Contribution: A clear and fair e-commerce tax rules should be prepared in good manner to detect e-commerce transactions by government. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways to collect taxation from e-commerce transactions. Keywords: E-Commerce, Digital taxation, Tax, Unified approach
Strategic agility and performance of small and medium enterprises in the phase of Covid-19 pandemic Emejulu Gerald; Agbasi Obianuju; Nosike Chukwunonso
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.163

Abstract

Purpose: This study examined the impact of strategic foresight (SF) on the competitive advantage (CA) of SMEs in Anambra State. Research methodology: Survey research design was chosen for the work. The population was 1500, while the sample size was 306 business owners arrived at using Krejcie and Morgan formula. Split-Half technique was used in testing the reliability of the self-structured questionnaire, and the result obtained was .891. Data were analysed using Simple Regression Technique, and the hypothesis was tested at 5% level of significance. Results: The findings revealed that SF has a relationship with CA (r = .968) while coefficient of determination (R2) indicates that a 92% change in CA is accounted for by changes in SF (R2 = .938; F = 4070.780, p-value < 0.05). Limitation: This study is limited by scope as only SMEs in Anambra State were studied which may not be enough to make an inference. Contribution: This study will help small and medium-sized enterprises to realize the importance of keeping them aware not only of what is happening in their business environment, but also outside of their immediate environment. Keyword: Strategic agility, Sustainability, Strategic foresight, Competitive advantage, Coronavirus
The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City) Rahadiyan Nugraha; Bunga Indah Bayunitri
International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.165

Abstract

Purpose: The purpose of this research was to determine how much the influence of Internal Control against Fraud Prevention at Bank BRI of Cimahi City. Internal control is an interlocking set of activities that are carried out by the board of directors, management, and other personnel. It is designed to provide confidence in achieving certain goals within the organization. Fraud Prevention is a precautionary measure by creating policies, procedures, organization, control techniques, and employee participation. Research methodology: The research method used in this study was explanatory method. The number of samples in this study were 46 employees of Bank BRI of Cimahi City. The analytical method used in this study was Partial Hypothesis Test (T-Test) with significance level of 5%. The program used to analyze data was Statistical Package for Social Sciences (SPSS) Ver20.00. Result: According to this research, internal control has a significant effect on fraud prevention by 50.2% Limitation: This research only described Bank BRI of Cimahi City. Contribution: This study can be useful for students, banking employees, and future researchers. Keywords: Bank BRI of Cimahi City, Fraud prevention, Internal control

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