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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 debt attitude and peer influence on debt behavior Dusia, Sheron Leviany; Setyabudhi, Kezia Natasha; Malelak, Mariana Ing
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.v4i4.1457

Abstract

Purpose: This study examined the effect of debt attitude and peer influence on the debt behavior of paylater users by the millennial generation. Research methodology: This study used a quantitative approach. The research method used in this study is a survey method. The instrument was a questionnaire made with Google Forms. The analysis method used in this research is Structural Equation Modeling (SEM), with Partial Least Squares (PLS) analysis technique using SmartPLS 3. The population was working millennials in Indonesia. Samples were chosen using a non-probability sampling technique with a purposive sampling method so that the total sample size was 100 people. Results: The results of this study proved that debt attitude had a significant effect on the debt behavior of paylater users of the millennial generation. However, peer influence had no significant effect on the debt behavior of paylater users by the millennial generation. Limitations: This study is limited to a few factors: debt attitude and peer influence. Moreover, this study only collects data from the junior millennial generation in Indonesia, which results in narrowing this study. Contribution: The information provided by this study can help authorities identify the determinants of debt behavior and address the rising debt levels.
Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung) Hasanah, Ai; Najwa, Haritsatun; Nurpadhilah, Siti; Ramadhani, Gita Indah; Putriyani, Risna Amel; Sidharta, Iwan
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.v4i4.1458

Abstract

Purpose: This study aims to determine the increase in individual taxpayer compliance through tax audits. Research methodology: The researcher used a cross-sectional survey approach to determine the effect of tax audits on increasing individual taxpayer compliance, so the researchers surveyed tax examiners at one of the primary service offices in Bandung. The questionnaire was deployed in a structured manner and provided to 40 employees closely related to their duties as tax auditors. To test the effect of research variables, the researchers used simple regression analysis techniques to determine the magnitude of the effect of tax audits on individual taxpayer compliance. Results: The results of the study show that there is an effect of tax audits on taxpayer compliance. The results of the study indicate that the implementation of tax audits will be able to increase taxpayer compliance. Limitations: This study only examines the perception of employees who conduct tax audits. In addition, it only uses a small sample and only tests, individual taxpayers, so it cannot generalize the study results. Contribution: This study strengthens previous research and the theoretical basis of compliance in tax studies in Indonesia Novelty: This research complements research on taxpayer compliance that focuses on tax audits so that this research can add to the diversity of individual taxpayer compliance research.
Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y Pranata, M. Wahyudi; Adhariani, Desi
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.v5i1.1512

Abstract

Purpose: Conducting analysis on the current inventory control and proposing suggestions and improvements related to inventory control in SMEs Y using the Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with research methods including observation, document analysis and interviews. Results: Based on the summation of raw material costs, energy costs, and system costs, the total allocation of product costs and allocation of material loss costs can be calculated. In the cost flow matrix, it is concluded that the company experiences a material loss of 7.5%. In fact, every production stage generates waste, and although the percentage of material loss may not always be significant, by reducing that percentage, the company can enhance the cost efficiency of its production. Limitations: The focus on manufactured firms especially SMEs Y limits the generalizability of the study findings to other sectors of the economy and scalability. Contributions: The results of this study can be used as a consideration in formulating policies related to the management of fashion raw material inventory in Indonesia, particularly for other SMEs in managing their inventory and if they intend to implement Material Cost Flow Accounting in their production processes.
Exploring the influence of financial technology on banking services in Nigeria Otonne, Adewumi; Ige, Olaoluwa Tosin
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.v5i3.1513

Abstract

Purpose: This study explored the impact of fintech on Nigerian banking services. Research methodology: This study employed a quantitative research approach, analyzing data from the financial statements of selected Nigerian banks, and financial technology application statistics through econometric modelling and descriptive analysis. Results: The study found that Fintech positively impacts Nigerian banks' traditional and market-based performance measures. For example, statistically, a 1 per cent increase in ATM transactions could increase banks' earnings per share by up to N4 on average. This implies that fintech adoption in the Nigerian financial system can increase efficiency, reduce costs, improve the customer experience, and enhance financial inclusion. Limitations: This study had several limitations, such as the unavailability of data for some banks and the limited timeframe due to data unavailability. Contribution: This study contributes to the growing body of literature on fintech in emerging markets by providing insights into Nigeria’s evolving fintech landscape and its potential impact on traditional banking services. Novelty: This study is one of the first to investigate the impact of fintech on Nigerian banking services based on selected case studies and the quantitative research approach employed. This study provides valuable insights for policymakers, regulators, and industry practitioners seeking to promote a conducive environment for fintech growth in Nigeria’s banking sector.
Supplier development, integration and procurement performance of steel manufacturing firms in Kenya Gudda, Kevin; Keitany, Pauline Jeruto; Ombok, Maurice
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.v5i1.1592

Abstract

Purpose: This study examined how supplier integration moderates the relationship between supplier development and procurement performance in steel manufacturing firms within Nairobi City County, Kenya. Research methodology: A mixed method research design and positivism approach were adopted for this study. A census with a population of 360 employees within the 10 steel firms in Nairobi City County, Kenya was conducted. Primary data was collected using questionnaires. The collected data was analyzed using SPSS V.26.0 and SmartPLS 4.0 programs to test for both direct and joint effects of the variables. Results: The results of the study revealed that supplier selection (?=0.50, t=8.309, p<0.05), supplier partnership (?=0.136, t=2.872, p<0.05), and supplier evaluation (?=0.127, t=2.884, p<0.05) have a positive and significant impact on the procurement performance. On the other hand supplier training (?= -0.086, t=1.683, p>0.05) had an insignificant effect on procurement performance. The study findings also show that supplier integration had significant negative effects on supplier partnership (?= -0.497, t=10.702, p<0.05), supplier evaluation (?= -0.097, t=2.323, p<0.05) and supplier training (?=0.264, t=4.988, p<0.05). However, the results indicate that supplier integration has no significant impact on supplier selection (?= -0.079, t=1.108, p>0.05). The indirect effect analysis showed that supplier integration (?= -0.142, t=1.108, p<0.05) has a negative and significant impact on procurement performance. Contributions: Steel manufacturing firms need to emphasize the significance of supplier selection, efficient communication and collaboration with suppliers, and continuous performance monitoring and risk management to improve procurement performance. These factors enhance the reliability, quality, and cost-effectiveness of their procurement operations, resulting in better outcomes and a competitive advantage in their respective markets.
Firm-specific characteristics and environmental disclosure of energy firms in Sub-Saharan Africa Orajekwe, Jerry Chukwuebuka; Ogbodo, Okenwa Cy
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.v5i2.1601

Abstract

Purpose: This study investigated the relationship between firm-specific characteristics and environmental disclosure practices of energy firms in sub-Saharan Africa. It examines how profitability, size, and liquidity influence the environmental disclosure index (EDI) of listed energy firms in the region. Research methodology: A quantitative approach was adopted, utilizing secondary data from the annual reports of energy firms listed in Nigeria, South Africa, and Kenya. Regression analysis was employed to assess the impact of firm-specific characteristics on EDI using waste management data based on the Global Reporting Initiative (GRI) 306 guidelines. Results: The findings indicated that Profitability positively affected EDI, indicating greater transparency in reporting environmental initiatives for more profitable firms. Conversely, firm size is negatively correlated with environmental disclosure, suggesting challenges for larger firms in effectively communicating their environmental efforts. However, firm liquidity did not significantly affect EDI. Limitations: One limitation of the study is its focus on energy firms in only three countries, limiting the generalizability of the findings to other sub-Saharan African nations. Contribution: This research contributes to the literature by addressing environmental disclosure practices within sub-Saharan Africa's energy sector, offering stakeholders, policymakers, and regulators insights to promote transparency and sustainability in the industry. Novelty: The novelty of this study lies in its examination of firm-specific characteristics and their influence on environmental disclosure practices in the energy sector of Sub-Saharan Africa. Using waste management data as a proxy for disclosure offers a fresh perspective on the reporting practices of energy firms in the region.
Accounting undergraduates’ perspectives on integrating forensic accounting into the curriculum in Sri Lanka Seneviratne, S M Chaturika; Dharmasena, S. D. Thamali Navangana
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.v5i3.1611

Abstract

Purpose: This study examines the current level of forensic accounting education in Sri Lanka and its level of sufficiency from the viewpoint of accounting undergraduates studying in Sri Lankan government universities. Research methodology: Data were collected through a self-administered questionnaire targeting third and fourth-year accounting undergraduates of Sri Lankan government universities. To achieve the research objectives, descriptive statistics were used as analytical tools. Results: The study revealed that existing auditing course modules and stand-alone forensic accounting course units do not adequately cover forensic accounting topics in response to the rising demand for forensic accountants' services in Sri Lanka. Sri Lankan government universities are required to restructure the integration of forensic accounting education with greater coverage. Moreover, as per accounting undergraduates, the precise method of covering forensic accounting within accounting education would be to introduce a separate degree program that covers all forensic accounting discussions. Limitations: The main limitation of this study is that it focuses only on the perspectives of government university undergraduates. Perceptions of accounting undergraduates in private universities and professional qualification institutions that offer accounting degree programs were not considered. Contribution: This study provides insights for university administrators on how to integrate forensic accounting into the accounting curriculum. Moreover, the suggested modifications will provide undergraduates with the skills required to practice forensic accounting after graduation.
Integrating Importance-Satisfaction Model and Performance Evaluation Matrix to improve service quality Chen, Shun-Hsing; Shun, Yu-Lan
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.v5i3.1641

Abstract

Purpose: The Taiwanese coffee market is growing every year, together with progressive changes in national habits and the concept of drinking coffee. This study examines a particular coffee studio and explores its service quality within a competitive environment as a basis for improvement. Research methodology: The design of service elements for the questionnaire was based on the relevant literature. The study identified 19 quality attributes as survey items, all of which were then subsumed under the Importance-Satisfaction Model (I-S Model) and Performance Evaluation Matrix (PEM) for service quality. Results: There are 8 service elements falling in “Excellent area,” 3 service elements falling in “To be improved area,” 3 service elements falling in “Surplus area,” and 6 service elements falling in “Care-free area” as shown by the results of Importance-Satisfaction Model introduction. With regard to the Performance Evaluation Matrix which are introduced later on, 2 service elements fall in “Priority improvement area,” 17 service elements fall in “Improvement area,” and 1 service element falls in “Maintenance area.” Limitations: The results of this study are only applicable to the analysis of the coffee studio survey, and cannot be extrapolated to explain improvements in service quality across the entire coffee industry. Contribution: It is expected that items in dire need of improvement can be confirmed by introducing a service quality model to enhance service quality, build a corporate image, and increase competitive advantage.
Effect of women empowerment on women-owned business performance in Wakiso District, Uganda Mbowa, Henry Stanley; Businge, Mbabazi Phelix; Ssemaluulu, Paul; Eton, Marus
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.v5i3.1687

Abstract

Purpose: This study identified women empowerment practices and investigated the challenges to women-owned business performance in the Kyengera Town Council. Research methodology: This study employed a descriptive survey design using a qualitative data collection approach. A sample of 57 women was selected from 67 women who owned businesses using Yamane’s formula. Data were collected through surveys and interviews, edited, cleaned, coded to develop themes, and entered into MS Excel to generate frequency tables. Results: The results showed economic empowerment, competence development, market information sharing, and social networking as practices for women’s empowerment. Furthermore, the results reveal economic issues, law and policy, environmental issues, sociocultural issues, geopolitics, and incompetence as key challenges. Limitations: The study was limited by financial challenges and inaccessibility to women-owned businesses on the Kyengera town council. Contribution: This study offers a new era for research on women’s empowerment, key to addressing the existing gap in women’s contribution to women-owned business performance. Thus, based on the results, women feel assured of their role in women-owned business performance and community development in the district. Novelty: The originality of the study was expressed in the results elicited from the participants. Such a study has never been conducted in the Kyengera Town Council; thus, the results would provide avenues for referral for future researchers. In previous studies, male businesses were at the forefront of other areas. However, women who owned businesses in the Kyengera council were considered for study.
Determinants of local government financial performance: The mediating role of e-government Nasution, Ichlasul Amin; Yudianto, Ivan; Mulyani, Sri
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.2570

Abstract

Purpose: This study examines the impact of capital expenditures, follow-up on audit recommendations, and local government financial performance, with e-government as moderating variable. Methodology/approach: The research used quantitative data from 2019–2022, this study employs purposive sampling and panel data regression with moderated regression analysis. Results/findings: The research results show that capital expenditure has a negative but insignificant effect. Follow-up on audit recommendations has a positive but insignificant effect. Horizon problems significantly and negatively impact financial performance. E-government as a moderating variable is only effective in reducing the negative impact of the horizon problem, but it cannot strengthen the positive influence of capital expenditure or audit follow-up on financial performance. Conclusion: Capital expenditure shows ineffectiveness despite meeting the spending threshold. The follow-up on audit recommendations shows that only 5 out of 34 provinces met the BPK target, and 39% of the recommendations align with the findings. horizon issue with 35% of provinces experiencing a decline in revenue during 2019–2024. E-government in capital expenditure only focuses on administrative function. SPBE index cannot enhance financial performance. But, reduces negative effects horizon problem through data-based prioritization and real-time budget allocation with e-budgeting system. Limitations: Financial performance measurement focus on regional original revenue, and e-government implementation requires more detailed evaluation. Contribution: The findings offer policymakers and public insights to prioritize strategies enhancing local government financial performance.

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