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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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How business digitalization can effect the entrepreneurial growth Nuryanti, B Lena; Hanifah, Ajeng Putri; Cahyadi, Asep Indra
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1256

Abstract

Purpose: This study aims to determine the effect of business digitalization on entrepreneurial growth conditions for young entrepreneurs in the city of Bandung. Research methodology: This quantitative research uses the explanatory survey method with data collected from 31 young entrepreneurs who were members of HIPMI PT through observations, interviews, and questionnaires. The data collected were processed using the Statistical Product for Service Solution (SPSS) 24.0 for Windows. Results: The result showed that the condition of business digitalization and entrepreneurial growth at HIPMI PT in Bandung City is at a fairly good level, with the condition of respondents in implementing business digitalization improved to improve the entrepreneurial growth conditions. Limitations: This research was conducted with a small scope of research objects due to the author's limitations. Therefore, future research needs to update business digitalization and entrepreneurial growth theory. This is in addition to other dimensions that affect entrepreneurial growth but have not been proven properly in this research. Contribution: This research positively affects the condition of HIMPI PT in Bandung City related to business digitalization and entrepreneurial growth. Novelty: Factors influencing entrepreneurial growth mostly come from variables outside the study.
Impact of SMS advertising on purchase intention for young consumers Roy, Sanjoy Kumar
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1276

Abstract

Purpose: It has been discovered that SMS advertising perception has a considerable direct or indirect impact on customer purchase intention. Based on the stimulus-organism-response (SOR) framework, this study focuses on providing an empirically supported response to this specific topic in the context of Bangladeshi university students after the COVID pandemic era. Research methodology: The study employed a two-stage hybrid approach using structural equation modeling and artificial neural network modeling to assess and validate the findings. The study used convenience sampling and a structured questionnaire to gather data from undergraduate students. Results: The results indicate that SMS advertising perception significantly influences purchasing intention. Attitude toward SMS advertisement and advertising value also mediate the relationship. Limitations: The research is limited to the Dhaka metropolitan area in Bangladesh, and customer experience may differ in other places. Future studies should concentrate on different geographic regions to explore the topic more. Only young customers were considered in this study; outcomes for other consumers may differ. Contribution: The study serves to broaden the area of research on SMS advertising perception and its impact on purchase intention in Bangladesh. Additionally, it helps marketers by encouraging better decision-making when developing successful marketing campaigns employing mobile-based SMS service advertisements after the pandemic epoch. Novelty: It also allows experimental data to validate the SOR framework in the context of young consumers by applying partial least squares and artificial neural network techniques.
The impact of User-Characteristics and Organizational-Characteristics on End-user Satisfaction with Enterprise Resource Planning (ERP) systems Seneviratne, S M Chaturika; Colombage, Lashini
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1295

Abstract

Purpose: This study aims to examine characteristics that influence end-user satisfaction with ERP systems within the Sri Lankan context to understand what critical factors should be considered in the ERP decision-making processes. Research methodology: Data collection is conducted through an online questionnaire targeting end-users of ERP systems belonging to various industries. Results: The study found a significant relationship between five user characteristics and end-user satisfaction, as well as the significance of usability to end-user satisfaction. Minimal memory load was found to have no significant relationship with end-user satisfaction. In terms of organisational characteristics, user training and top-management support had a significant influence on end-user satisfaction as well. Limitations: Since this study is on ERP systems such as SAP, IFS, and Oracle with a high industry focus, organisations that do not use commercial ERP systems are not considered particularly public-sector organizations. Contributions: Although previous studies emphasised various factors that contributed to implementation failures, those factors have not been given importance to end-user satisfaction or the success of an ERP system. Within the Sri Lankan context, ERP implementations are still in the early stages, so it would be very useful to understand the factors that affect user satisfaction with such systems. Novelty: The findings identify what factors ERP vendors can focus on when making changes to their commercial products and give managers an idea of what factors they should consider when choosing the right ERP system for an organization.
Relationship between intangible assets, called-out directors’ operational dichotomy and corporate financial performance Asien, Etumudon Ndidi
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.v5i2.1298

Abstract

Purpose: This study examines the relationship between intangible assets (INTAN), Executive Directors (EDs), Non-Executive Directors (NEDs) and corporate financial performance. Research methodology: This study utilizes multivariate regression models to analyze datasets of 670 firm-year observations, from 2012-2020. Results: Our main OLS and FE multivariate regression results in Model 2 suggest that INTAN, CHAIR, CEOs, CFOs and strong BDIND significantly increase corporate financial performance.  In Model 1 of our main tables (Tables 5 and 6), INTAN and CHAIR do not appear to be significant, although their observed signs suggest that they increase corporate financial performance. Except for YEAR, the rest control variables significantly affect corporate financial performance. Taken together, these results provide conclusive evidence that INTAN, CHAIR, CEOs, CFOs and BDIND have positive and significant effects on corporate financial performance. We, therefore, recommend that Nigerian companies should strengthen their corporate governance mechanisms to boost financial performance. Limitation: The study is limited by incomplete data on all variables, especially relating to running Fixed Effects models, where the data is unbalanced. Contribution: The study extends the literature on call-out Board members’ operational dichotomy. Novelty: This is the first from a developing economy to make a testable hypothesis on the relationship between intangible assets and corporate financial performance.
Forecasting of local tax realization with least square method in Tanggamus Regency Alvindra, Alvindra; Hutagalung, Simon Sumanjoyo; Sutiyoso, Bambang Utoyo
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1299

Abstract

Purpose: This study aims to identify the contribution of local taxes to regional revenues in Tanggamus Regency and predict the pattern of realization of regional tax revenues in the coming period. Research methodology: This research is a quantitative study with a time series trend analysis according to the type of regional tax and an overview of the target and its realization. The sample used in this study was data from seven types of regional taxes obtained from the Regional Financial Management Agency of Tanggamus Regency. The data analysis process uses the least squares method, often used to forecast, and the application uses Minitab software with fitted line plots and descriptive statistics features. Results: This study's results showed that the seven tax subjects seemed to go through changes and tended to grow in the future. Limitations: This research is limited to the specific scope of taxes selected and does not cover all other types of taxes and levies. Contributions: This study's ability to predict the future helps make plans for regional tax revenue, especially when it comes to planning for policies that might change in the near future. Novelty: This research is new because it has a new update on how to use predictive methods with Minitab and an analysis of how local taxes have changed over time.
The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana; Pratiwi, Chomsah Novianti
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province Arianto, Arianto; Wijayanti, Nanda Ayu
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.v5i2.1328

Abstract

Purpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency. Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency. Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP. Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020. Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency.
Impact of the COVID-19 pandemic on survival of MSMEs in Zimbabwe Kapesa, Tonderai; Nyagadza, Brighton; Mugano, Gift; Cheza, Alexander
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.v5i2.1329

Abstract

Purpose: This study aimed to assess the impact of COVID-19 and its associated lockdowns on the survival of micro, small, and medium enterprises (MSMEs) in Zimbabwe, where more than 60 percent of economic activity is conducted through MSMEs. Research methodology: This study was conducted through an online survey of 447 individuals representing MSMEs operating in Zimbabwe. Data were analyzed using the statistical package for social sciences (SPSS), guided by a binary logistic regression model, to assess the impact of COVID-19 on the survival of MSMEs in Zimbabwe. Results: The model showed that the independent variables had a significant impact on the survival of MSMEs, with an overall accuracy of 87.9% in predicting the effects of COVID-19 on the survival of MSMEs. The study concluded that many MSMEs in Zimbabwe were negatively affected by the COVID-19 lockdown, except for those in strategic economic sectors that were not required to close their operations during the lockdowns. Limitations: The major limitation of the study was the low response rate of MSMEs operators from remote areas who could not respond to the online survey because of the nature of their business operations, which is survivalistic in nature and would not afford them time to respond to the survey. Contribution: The study recommends the provision of financial rescue packages by the government, development partners, civic organizations, and government policy realignment to ensure that MSMEs are resuscitated after lockdowns have been lifted. Novelty: This study contributes to the post-COVID-19 discourse, as global economies are rebuilding after the relaxation of COVID-19 related business operation restrictions. This is more important for developing countries that are most negatively affected and require their economies to recover from COVID-19 related economic depression.
Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara Eton, Marus; Sunday, Arthur; Nkamusiima, Dianah
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.v5i2.1423

Abstract

Purpose: This study focused on the extent of budget implementation in selected local governments in Uganda, focusing on the governance principles of budget implementation, which included participation, transparency, accountability, and gender equity. Research methodology: The research design used was descriptive and analytical to allow for a comprehensive description of budget implementation in the local governments of reference. Data were collected using a structured questionnaire and interview guide. The participants were chosen purposively because they were conversant with the variables under study. Results: The study findings indicated that budget participation increasingly varies from one local government to another due to the low level of awareness among less-educated citizens. There was also a reduction in revenues, a failure of the budget to meet citizens’ needs, and the lack of sufficient time to implement the budget variedly affected budget implementation. Limitations: The study was conducted in only two districts and one city in western Uganda, and their findings make it difficult to generalize the findings. Contribution: This study provides a solid basis for advocating more observation of good governance principles in budget implementation. The study showed that budgeting is a collective responsibility for all, and therefore, transparency and participation are important. It provides valuable insights into budget implementation challenges in Uganda and proposes a workable strategy to respond to the challenges established. It also adds literature on the role of governance, transparency, and participation in budget implementation.
Understanding the effects of SMS marketing on consumers' attitude and purchase decision: An Empirical study on Bangladesh Nayma, Jannatul; Ratul, Salim Shadman; Rahman, Sadia Binte
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.v5i2.1445

Abstract

Purpose: Telecom firms and businesses use short message marketing to convey information, advertise their products, and establish customer relationships. This study attempts to understand the effects of SMS marketing on consumer attitudes and purchase decisions from a Bangladeshi perspective. This study extends the Ducoffe model of advertising value (entertainment, informativeness, and irritation) by including two constructs: credibility and personalization. Research methodology: A total of 220 mobile phone users were surveyed using non-probability convenience sampling techniques and data were collected across Dhaka City, Bangladesh. The research model was analyzed using structural equation modeling (SEM). The PLS-SEM (Smart PLS 3.3.9) software was used for path modeling. Before conducting the SEM, this study performed a series of tests to assess the reliability and validity of the data. Results: The findings revealed that informativeness and credibility are the most decisive factors influencing consumer attitudes and purchasing decisions. Limitations: This study neglects privacy concerns, social impact, effort anticipation, and monetary incentives that are crucial to customer attitudes and SMS marketing purchase decisions. This study was conducted using data from a single city in Dhaka, Bangladesh, indicating that the findings are limited to that country's scenario. Contribution: The results of this research provide theoretical contributions to the existing research in this field of study and practical implications for marketing professionals, mobile operators, and third-party service providers in developing appropriate strategies and policies for SMS marketing.

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