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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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The influence of whistleblowing system toward fraud prevention Maulida, Windy Yulian; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.177

Abstract

Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention
Impact of Covid-19 on the survival of Igbo owned businesses in Nigeria: the nexus Chinedu, Osita Fabian; Dennis, Maduka Olisaemeka; Chikwuemeka-Onuzulike, Nkechi
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.178

Abstract

Purpose: This study determined the impact of covid-19 on the survival of Igbo owned businesses in Nigeria. Research methodology: The research adopted a survey research design. The population of the study was 50, while census method was adopted. Source of data was questionnaire, which was tested for reliability using Split-Half technique and the value obtained was .863. The analysis was carried out using Regression Technique and a 5% level of significance was used in the hypothesis test. Result: Findings indicated that there is a relationship between restriction of movement and business sustainability (r = .983) and the coefficient of determination shows that a 96% change in the sustainability of Igbo owned businesses is explained by changes in restriction of movement. Limitations: The narrowing of the scope of the study to only importers of goods in Anambra state limits the generalizability of the study. Contribution: Nigerian government will by this study know how to encourage businesses to survive after a pandemic such as covid-19. Also, small business will gain from this study in that they will know from the suggestions made, how to navigate through tough times in their businesses by embracing online platforms to import or supply products. Keywords: SMEs, Coronavirus, Business sustainability, Igbo owned businesses, Restriction of movement
The influence of internal audit and internal control toward fraud prevention Madolidi Handoyo, Bregitta Roemkenya; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.181

Abstract

Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung. Research methodology: This study used the verification method, the sampling technique used in this study was a combination of non-probability with a saturated sampling technique. The sample in this study were employees at PT Pos Indonesia (Persero) Bandung City, amounting to 91 people. The Program used in analyzing data was Statistical Package for Social Sciences (SPSS) Ver25.00. Results: The results showed that internal audit and internal control influence the prevention of fraud in PT Pos Indonesia (Persero) Bandung. In addition, the magnitude of the influence of internal audit and control in contributing to the prevention of fraud by 68.8%. Limitations: The study was only conducted at PT Pos Indonesia (Persero), Bandung City. Contribution: This research is expected to be able to provide input for PT Pos Indonesia (Persero) Bandung City which is aimed at improving improvements in minimizing and preventing fraud, and can be used as additional information for related parties.
Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73 Kloko, Deta Merilyn Elintra; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.187

Abstract

Purpose: This research aimed to find out a comparative analysis of the financial performance of companies that has and has not applied the PSAK 73 or IFRS 16 of Lease. Research Methodology: The research used was quantitative descriptive method. The Financial performance analysis performed used a liability, solvency, activity, and profitability ratio. Results: From the research, it is known that by applying the PSAK 73 on lease in companies has an impact on the financial performance especially on the liability ratio and profitability ratio. Limitations: The narrowing of the study scope was only to industrial telecommunications due to the inability to collect all data from each type of business. In addition, the application of PSAK 73 in Indonesia was unforced to be implemented in companies in 2019 but in 2020. However, this regulation was possible to apply earlier in 2019 in only corporations meeting requirements. This was aimed at limiting the generalization of the study. Contribution: The result of this study is expected to be useful with regard to the application of PSAK 73 or IFRS 16 of Lease on financial performance in companies. Keywords: PSAK 73, IFRS 16, Lease, Financial performance
The influence of leverage, sales growth, and dividend policy on company value Liviani, Ratu; Rachman, Yoga Tantular
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.189

Abstract

Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.
Empirical evidence on Non-Performing Loans and credit frictions: banking sector in Tunisia Salem, Salha Ben; Labidi, Moez; Mansour, Nadia
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.v2i3.191

Abstract

Purpose: This paper explores the most important determinants of friction in the Tunisian credit market. The previous literature argued that friction is largely explained by the increase in Non-Performing Loans Nkusu, 2011; Abadi et al. 2014; Rulyasri et al.2017, Roland et all, 2013. Research methodology: We constructed a multivariate Vector Error Correction Model, with five macroeconomic variables (industrial production index, the money supply, money market interest rate) to examine the impact of Non-Performing Loans increase in amplifying the Tunisian credit frictions. Results: The Vector Error Correction Model (VECM) regression results show a negative and important relationship between economic growth and Non-Performing Loans (NPL) ratio, which is very robust during the political crisis of 2011. The money market interest rate and the money supply are positively related to the Non-Performing loan ratio. Limitation: This study was only focused on Tunisian banking sector as one of the pillars of the Tunisian economy. Contributions: This highlights that the nature of the monetary policy adopted by the monetary authority of Tunisia plays a significant role in the fluctuation of the Non-Performing Loans ratio. Bank capitalization is positively and statistically significant with Non-Performing Loan ratio, implying that banks with a low level of capital are more likely to have a riskier credit portfolio that causes the increase of Non-Performing Loans in their balance sheet.
Understanding Employee Brand Trust and Internal Brand Communications & Training (BCT) Effects on Employee Brand Performance: A study of the banking industry Muhammad, Shoaib; Salleh, Salniza; Yusr, Maha Mohammed
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.193

Abstract

Purpose: The present study aims to examine the impact of key internal branding practices on affective brand commitment (AC) and employee brand performance (EBP) in the financial services industry. Also assessed was the mediating role of AC in the relationship of brand trust, brand communication and training (BCT), and EBP. Research Methodology: A quantitative survey tool was employed to gather data from 426 respondents from public-sector banks in Pakistan. The sampling methods used were a combination of proportionate random and convenience sampling techniques. The partial least squares-structural equation modelling (PLS-SEM) was used to analyze and interpret the data. Results: Findings indicate that the relationship of brand trust, BCT and EBP was mediated by AC. Brand trust and BCT results in higher levels of bank staff’s AC; this employee affective attachment to the bank brand drive them to engage in brand supporting behaviors, which in turn, foster employee brand performance. Limitations: This study is limited by scope as only public sector banks were studied, which may not be sufficient to make an inference. Contribution: BCT and trust are critical drivers fostering EBP and brand success; however, AC in the relation ensures EBP remains either the same or higher in the long run. Hence, banking, and other service firms should focus on improving EBP to develop a strong and successful corporate brand. Keywords: Brand commitment, Internal brand communications, Brand training, Internal branding, Perceived organizational support (POS),Brand performance, Public Banks, IPMA analysis.
Rural infrastructure and smallholders commercialization: analysis of crop input market from Jimma Zone, South-West Ethiopia Alemu, Minyahil; Dachito, Amsalu
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.v2i3.202

Abstract

Purpose: This study is aimed to examine the effect of rural infrastructure on smallholders’ crop input market participation with reference to Jimma zone. Research methodology: Censored Tobit approach was employed to model relationships between the degree of household market participation from input side and rural infrastructures. Results: Distance to the nearest all-weather-road from the farm area was found important. Moreover, provision of rural credit, communication and rural market services was found to significantly foster smallholder commercialization. Unfortunately, we estimated trivial coefficient for agricultural extension. Limitation: This study is limited to a year data, where we are unable to estimate the long term impact of rural infrastructural service on rural commercialization. Contribution: Various inadequacies in the provision of services may likely be involved. The right approach for the future should consider efficiency as well as the adequacy of the services being provided. It would be better to provide smallholders with the necessary infrastructures to ensure growth as well as the transformational targets. Besides, interventions intensifying rural access to information are vital. Keywords: Censored Tobit, Commercialization, Crop input Market index, Infrastructure, Smallholder
The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio Shabrina, Widya; Hadian, Niki
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.221

Abstract

Purpose: This study aimed to determine whether the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio of mining companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Research Methodology: The research method used in this study was an explanatory method. The sampling technique used in this study was non-probability sampling with a purposive sampling technique so that the total sample size was 34 mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research was panel data regression analysis using Eviews 9. Results: The results showed that the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio. In addition, the research results also showed that the magnitude of the influence of the current ratio, debt to equity ratio, and return on assets in contributing to the dividend payout ratio was 51.5%. Limitations: The study was limited to only a few factors, namely the current ratio, debt to equity ratio, and return on assets to the dividend payout ratio. Contribution: This research is expected to be of benefit to the company in determining the policy of dividend distribution from several financial performance factors including current ratio, debt to equity ratio, and return on assets.
The influence of Debt Equity Ratio (DER), Earning Per Share (EPS), and Price Earning Ratio (PER) on stock price Rahmawati, Yustika; Hadian, H. Niki
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.225

Abstract

Purpose: This study aims to determine how the debt-to-equity ratio, earnings per share, price earning ratio, and stock prices are described in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Also, to determine the effect of partially and simultaneously debt to equity ratio, earnings per share, and price earning ratio on stock prices in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Research Methodology: The research method used in this study is an explanatory method. The research method used in this research is explanatory. The sampling technique used in this study is non-probability sampling with a purposive sampling method so that the sample size is 34 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research is panel data regression analysis using Eviews 9. Results: The results showed that the debt to equity ratio, earnings per share, and price earning ratio affected stock prices. Also, the research results show that the magnitude of the influence of the debt to equity ratio, earnings per share, and price earning ratio in contributing to the effect of stock prices is 98.7%. Limitations: The research is limited to just a few factors, namely debt to equity ratio, earnings per share, and price-earnings ratio to stock prices. Besides, this research is only limited to companies in the consumer goods industry that are listed on the Indonesia Stock Exchange for the period 2016-2018. Contribution: This research is expected to provide benefits for companies in increasing the company's share price in the capital market from several financial performance factors including debt to equity ratio, earnings per share, and price earning ratio.

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