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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 effect of the awareness of taxpayer and tax socialization on taxpayer compliance for motor vehicles Ramdhan, Rizky Mochammad; Rachman, Andry Arifian
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.393

Abstract

Purpose: This study aimed to determine whether taxpayer awareness and tax socialization affect taxpayer compliance at the SAMSAT Office of Cianjur Regency. Research methodology: This study used a simple random sampling technique and the Slovin method using Statistical Program for Society Science (SPSS) software. Primary data were obtained by distributing the questionnaires. Results: Based on the results, it can be concluded that the variable awareness of taxpayers and tax socialization partially have a positive and significant effect on taxpayer compliance. Limitations: This study's limitation is the use of a questionnaire to obtain data, which allows the respondent to translate the questionnaire items differently from what the author intended. The questionnaire was distributed only to the taxpayer of a motor vehicle at the SAMSAT Office of Cianjur Regency. Contribution: Author, SAMSAT Office, and Public.
The leverage and company size impact on delay in the audit Ramdani, Doni; Prayitno, Yogo Heru
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.397

Abstract

Purpose: The goal of this study is to investigate the impact of leverage and company size on the delay in auditing of manufacturing companies listed on the IDX (2016-2018). Research methodology: Descriptive and vericative methods were used for the study design. The purposive judgement sampling method was used for sample determination in the present study. The program used was SPSS Version 20.00. Results: The findings show that simultaneously variable leverage and company size affect audit delays. Limitations: This study only uses data from the IDX for 2016-2018 which allows data not to be obtained in detail, and the sample in this study only uses manufacturing companies that use rupiah currency. Contribution: Author, Idx, and Public.
Companies’ vision, mission, and core values focus on human resource management Akter, Sraboni
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.v2i4.412

Abstract

Purpose: This study aimed to determine companies’ vision, mission, and core values focus on human resource management. Research methodology: This study used qualitative method and 14 companies’ website has been used to identify their mission, vision and core values. Results: From the total of 14 FMCG companies that had been used in this study only five (Akij group, Marco Bangladesh Reckitt Benckiser Group plc (RB), Eskayef Pharmaceuticals Ltd, and Danish) of them showed that they have no mention about the human resource management and nine of them showed their concern towards human capital in their vision, mission, and core values. Limitation: This study is only confined to identify the mission, vision, core values, not their impact. Besides that, it is only limited to the small number of FMCG companies in Bangladesh. Contribution: This study’s results contribute to understanding the importance of focusing on human resource management on the companies’ vision and mission and explaining the reason for modifying the existing statements.
Exploring the key behavioural, functional and strategic competencies in Indian management education Shukla, Nidhi; Prasad, S K; Itam, Urmila
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.v3i1.423

Abstract

Purpose: The study’s primary purpose is to identify the critical sustainable competencies and their importance in Indian management education perceived by the stakeholders. Research Methodology: The study adopted an explanatory research design and a standardised questionnaire to gather data from stakeholder groups. Results: The results suggest that the competency clusters considered necessary by the main stakeholder groups are behavioural, functional and strategic. Limitations: Broader perspective with more samples at various locations will add more value to the idea. Contribution: This paper aims to support both business and academia by recommending a positive collaborative process and building a workforce ready for work.
Corporate parenting and corporate entrepreneurship in media company Munir, Ningky Sasanti
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.v3i1.425

Abstract

Purpose; The study aimed to understand how the multi-business company creates value through a combined effort of Corporate Parenting (CP) and Corporate Entrepreneurship (CE). The parenting-fit matrix was used to describe CP, while CE four model was used to describe CE. Research methodology: This study is qualitative applied research using a case study approach conducted on a multi-business media company. Data was obtained primarily through interviews with senior executives representing the holding company and 18 subsidiaries. Questionnaires were also distributed to executives to develop a parenting-fit matrix and CE model. Results: This study shows that the 18 subsidiaries of the multi-business company fall under four different cells. The CE model applied at the parent company level is the enabler. Limitations: The limitation of this study mainly lies in the measurement method's reliability for corporate parenting and corporate entrepreneurship. Contribution: This study shows that, apart from the parent company, the development of new businesses can also be carried out by the subsidiary companies using the CE producer model.
Economic efficiency and risk of cassava farming in Lampung province Zulkarnain, Zulkarnain; Zakaria, Wan Abbas; Haryono, Dwi; Murniati, Ktut
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.v3i2.433

Abstract

Purpose: This study aimed to analyze the effect of the use of production factors on cassava production, to analyze cassava income, to analyze the level of economic efficiency in the use of cassava production factors, and to analyze the risk of cassava farming in Lampung Province. Research methodology: The population consisted of 473 farmers from TerusanNunyai, Central Lampung regency. Interviews, observation, documentation, and questionnaires were all used to collect data. Results: The performance of cassava farming which is measured based on the income analysis, the average income value is Rp. 7.351.369,66 with an R/C ratio of 1,46. Then, production factors for NPK-Phonska, TSP/SP-36, KCL, manure, labor, pesticide, and land are not economically efficient in cassava farming, while seed production factors are not economically efficient yet. Income and production in cassava farming have a high risk. Limitations: There is unavoidable transaction cost; therefore, it is necessary to involve transaction costs to get the maximum profit to reach economic efficiency. Contribution: The contribution of this research is to provide input for cassava farmers to get maximum income by avoiding the slightest possible risk.
Price analysis between commodity groups of inflation in Banten province from 2008 to 2018 Herlina, Deswita; Romadhona, Amalia
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.v2i4.447

Abstract

Purpose: This study aimed to see how each commodity group's movement pattern that forms inflation between one commodity group and another, and to see any major linkages between groups of inflation-forming commodities in Banten Province. Research methodology: The research is undergone by using the Vector Auto Regressive (VAR) model approach through testing of Impulse Response Function (IRF) and Variance Decomposition (VD). Results: The results show that the inflation rate in the goods/services commodity groups in Banten Province have a dynamic relationship between one another. The group itself dominates inflationary movements in all commodity groups. Monthly time series data is used for 2008-2018 time spans. Limitation: The linkages presented as the results are performed in commodity groups; thus, further research would inform more about inter-linkage between commodities. Contribution: The insight of knowing the pattern is beneficial for implication policy in regional inflation targeting especially in Banten Province. Keywords: Inflation, IRF, VAR, VD
Demographic differences in sources of stress in higher educational institutions in Ghana Owusu, Ernest; Akomeah, Chief Bright; Duah, Francis
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.v3i1.476

Abstract

Purpose: The current research aimed to investigate demographic differences in job stress prevalence and job stress causes among the staff of universities. Research methodology: The study is based on a descriptive, quantitative, and cross-sectional research design. A sample of 100 respondents, from Sunyani Technical University, were sampled using the convenience sample method. Data were collected in a survey using a questionnaire which was designed by the researchers and administered to the respondents at their workplaces. The collected data were analyzed using descriptive statistics, regression analysis, and One-Way Analysis of Variance. Results were presented in Tables. Results: The findings indicate that significant demographic differences exist in job stress prevalence and job stress causes. The management of universities should take into account the current findings of the research in dealing with job stress. Appropriate policies are recommended to be put in place to deal with stress related to the job to improve staff output, so as not to have a deleterious effect on staff professional work and personal welfare. Limitations: Some respondents felt reluctant to take part in the survey. The causal conclusions cannot be made based on the current findings since a causal investigation was not the focus of the study, and hence was not done. Some respondents also did not answer all the questions asked. Contributions: The paper contributes to the literature in the area of job stress sources and the role demographic factors in job stress causes in higher institutions. The work is the first of its kinds in the study institution on the role of culture and belief on job stress.
Locus of control and technostress in Nigeria commercial banks: The nexus Chijioke, Dibua Emmanuel; John-Akamelu, Chitom Racheal; Ejiofor, Nwanmuoh Emmanuel
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.v3i1.477

Abstract

Purpose: This study aimed to ascertain the connection between LOC and Technostress in selected commercial banks in Nigeria. Research methodology: Survey research design was employed in this study. The study population was 400 while the sample size was 191 employees of the selected banks, arrived at through the usage of Taro Yamane formula. The instrument for data collection was a Likert Structured Questionnaire that was put through validity and reliability test. The data were analyzed with Pearson's correlation analysis, while the hypothesis was tested at 0.05 level of significance. Result: There is a significant nexus between external LOC and techno-invasion in the Banks selected (r = .942, p-value < 0.05). The increase in technological deployment and the seeming lack of control by employees lead to techno-invasion and, by extension, technostress. Limitations: The generalizability of the study was limited by not collecting data from a cross-section of respondents from the entire country. Contribution: This is a novel study in the area of LOC and technostress in Nigeria.
How discounts impact IPOs valuation performance and underpricing? A confrontation between warranted and unwarranted discounts Tizniti, Douaa; Aasri, Mohammed Rachid
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.v3i1.510

Abstract

Purpose: We investigated the different impacts warranted and unwarranted discounts have on IPOs valuation performance and underpricing. Research methodology: We used multivariate ordinary least squares regression analysis to examine discounts’ determinants, and their impacts on valuation errors and underpricing. We also used bias and accuracy errors to examine valuation performance. Results: We find both final offer price accuracy errors and underpricing negatively related to warranted discounts and positively related to unwarranted discounts. Additionally, warranted discounts are positively related to fair value estimate bias errors, contrarily to unwarranted discounts. Limitations: The relatively small sample size represents our study’s main limitation. Contribution: Unwarranted discounts allow assessing by issuers' underpricing level and underwriters’ sub-optimal efforts and investors' positive returns. Whereas warranted discounts allow issuers to avoid overpricing IPOs and communicate their intrinsic value, investors assess their negative returns, and underwriters reveal their superior qualitative valuation. Regulators can increase after-market efficiency and protect investors by implementing unwarranted discounts’ constraints and warranted discounts’ thresholds.

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