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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 risk management to credit lending Ewith Dade Agustin; Bunga Indah Bayunitri
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.v2i1.166

Abstract

Purpose: The purpose of this study was to determine whether risk management influences the provision of credit to PT. BPR Supra Antapersada Bandung. The factors tested in this study were risk management as the independent variable, while credit as the dependent variable. Research Methodology: The method of analysis used is the explanatory method, while the number of samples in this study amounted to 37 employees of PT. BPR Supra Antapersada Bandung. In this study, the analytical method used was a partial (t-test) significance of 5%. The program used to analyze the data was the Version 21.00 of Social Science Statistical Package (SPSS). Results: The research results partially and simultaneously indicate that risk management affects lending to PT. BPR Supra Antapersada Bandung at 68.1%. Limitations: Limitation of the problem is the provision of credit to BPR Supra Antapersada in Bandung. Contribution: This study can be useful for the banking credit sector, and for future researchers. Keywords: Credit lending, Risk management, PT. BPR Supra Antapersada
Ethical business practice and short term earning intensity during the Covid-19 crisis in Bangladesh Md. Rahat Khan
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.v2i2.167

Abstract

Purpose: The central endeavor of this study is to scrutinize the standard of ethical business practice along with the intensity of short term earning on the Covid-19 crisis from a least developed country named Bangladesh. Research Methodology: The research is a concept paper based on the qualitative measurement of secondary sources of data. Results: The study urges four propositions such as, application of Golden Rule makes the businessmen’s realization regarding the suffering of consumers, Islamic Profit theory may enhance the Islamic morality and education in business practice, Building Ethical Education Curriculum may assist the ethical basement from early childhood to the whole education period which can be applicable in a real-life business career, and Trusteeship theory may rethink the businessmen about the meaning of real ownership in the natural world. Limitations: The paper is a concept paper; thus further studies have been required for practical implications based on the outcomes variables’ proof. Contribution: All the four propositions may also support the lawmakers to develop a permanent standard of ethical business climate instead of existing punitive system. Keywords: Ethical business practice, Short term earning intensity, COVID-19, Least developed country, Bangladesh
Collaborative entrepreneurship, diversity management, and entrepreneurial performance of small and medium scale firms in Nigeria Obinna Christian Ojiaku; Nkechi C. Ojiagu; Obianuju E. Agbasi
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.v2i2.169

Abstract

Purpose: This paper investigates the effects of collaborative entrepreneurship and diversity management on entrepreneurial performance. Research methodology: A cross-section survey of 110 employees from the construction and auto-service SME in Nigeria was adopted, and multiple regression analysis via SPSS version 15 was used to analyze the hypothesized relationships. Results: The result shows a statistically significant relationship for external collaborative entrepreneurship and diversity management on firm performance. Limitations: The inability to collect data from all the major cosmopolitan cities in Nigeria where a larger pool of ethnically- diverse workforce resides limits the generalizability of the finding. Contribution: Entrepreneurs and small and medium scale enterprises in construction and auto works will find this work useful for effective collaboration. Keywords: Entrepreneurship, Collaboration, Diversity management, Ethnicity, Performance, Nigeria
The effect of brand image, brand trust and reference group on the buying decision of sneakers Muslim, Miswanto; Mubarok, Rijal Rizki; Wijaya, Nikodemus Hans Setiadi
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.170

Abstract

Purpose: The purpose of conducting this study was to test the effect of brand image, brand trust, and reference group on buying decision of sneakers. Research methodology: This study took the primary data through questionnaires distribution. The analytical method used is multiple-linear regression. Results: The finding from hypothesis testing results is that brand image, brand trust, and reference group have positive effect on buying decision of sneaker shoes. Limitations: The testing involved only 3 factors, while generally, buying decision is often affected by some other factors for example, price, taste, and others. Contribution: This study can be used to add insight and reference for the next study, especially in the marketing of sneakers. Keywords: Brand image, Brand trust, Reference group, Sneakers
The influence of whistleblowing system toward fraud prevention Windy Yulian Maulida; Bunga Indah Bayunitri
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 Osita Fabian Chinedu; Maduka Olisaemeka Dennis; Nkechi Chikwuemeka-Onuzulike
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 Bregitta Roemkenya Madolidi Handoyo; Bunga Indah Bayunitri
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 Deta Merilyn Elintra Kloko; Bunga Indah Bayunitri
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
Empirical evidence on Non-Performing Loans and credit frictions: banking sector in Tunisia Salha Ben Salem; Moez Labidi; Nadia Mansour
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 Shoaib Muhammad; Salniza Salleh; Maha Mohammed Yusr
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.

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