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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 432 Documents
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EID Al-Fitr Homecoming Traffic Prediction to Anticipate Continuity on the Jakarta-Cikampek Toll Road Rahmawati, Ayu Dwi; Sinaga, Saut Panggabean; Earlyanti, Novi Indah
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.v7i3.2876

Abstract

Purpose: This study focuses on homecoming traffic flow prediction for sustainable anticipation to overcome the surge in traffic flow on the Jakarta-Cikampek Toll Road. This study aims to identify traffic patterns based on historical data, develop a time-series prediction model (ARIMA), and evaluate congestion levels using the Volume Capacity Ratio (VCR). The main issue is the high traffic flow during homecoming, which requires predictive and proactive approaches. This study uses concepts and theories such as traffic management, traffic flow characteristics, and time series prediction models (ARIMA and decomposition). This quantitative study analyzed historical data from Jasa Marga (2019–2024). Research Methodology: This quantitative study analyzed historical data from Jasa Marga (2019–2024). Analytical techniques included in this study, such as stationarity tests, ARIMA parameter identification, and VCR calculations, were used to assess congestion. Results: The results indicate that peak homecoming traffic occurs from H-5 to H-1, whereas returning traffic peaks from H+2 to H+5. The SARIMA (1,1,2) (2,1,2)²² model was more accurate in capturing seasonal patterns than the decomposition model. The VCR indicator is more than 1.0 during peak days, which indicates a congested road. These findings support traffic management strategies, such as contraflow and one-way systems. In conclusion, historical data-based prediction models can be used to effectively anticipate future traffic congestion. Conclusions: Historical data models can effectively anticipate congestion and support contraflows in urban traffic. Limitations: Stakeholders must enhance their data, infrastructure, awareness, and sustainable transportation. Contributions: This study used the Jakarta–Cikampek Toll Road for the results.
Analysis of the impact of Customer Value Management (CVM) on increasing Cellular Packet Telkomsel (Study case: PT Telkomsel) Syahputra, Indra; Nugroho, Agung
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.v7i3.3720

Abstract

Purpose: This study aims to analyze the impact of the Customer Value Management (CVM) program supported by machine learning on increasing customer purchases of Telkomsel cellular data packages, as well as identifying the key behavioral factors influencing purchasing decision. Methodology/approach: This research employs a quantitative explanatory approach using big data analytics. The dataset consists of customer transaction records over a three-month period (January–March 2023), involving 5.7 million customer data points. A supervised machine learning classification model was developed using the CatBoost Gradient Boosting Decision Tree (GBDT) algorithm to predict customer purchasing propensity, supported by Focus Group Discussions (FGD) with subject-matter experts. Results/findings: The CatBoost model achieved an accuracy of 86% in predicting potential lapsers. The test-and-learn campaign based on CVM personalization resulted in a 6.55% increase in take-up rate and generated a revenue uplift of IDR 141.6 million. The most significant factors influencing purchases were monthly data package revenue, frequency of data usage within specific price ranges, and total monthly data revenue. Conclusion: The findings confirm that CVM implementation supported by machine learning effectively enhances personalized marketing, improves customer targeting, and increases purchasing performance at PT Telkomsel. Limitations: This study is limited to a single company, a three-month observation period, and the use of one machine learning algorithm. Contribution: This study contributes empirical evidence on the effectiveness of integrating CVM and CatBoost-based machine learning in large-scale telecom marketing to optimize customer value and revenue growth.
Strategic Agility and Performance of Small and Medium Enterprises in the Phase of Covid-19 Pandemic Gerald, Emejulu; Obianuju, Agbasi; Chukwunonso, Nosike
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.v2i1.163

Abstract

Purpose: This study examined the impact of strategic foresight (SF) on the competitive advantage (CA) of SMEs in Anambra State. Research methodology: Survey research design was chosen for the work. The population was 1500, while the sample size was 306 business owners arrived at using Krejcie and Morgan formula. Split-Half technique was used in testing the reliability of the self-structured questionnaire, and the result obtained was .891. Data were analysed using Simple Regression Technique, and the hypothesis was tested at 5% level of significance. Results: The findings revealed that SF has a relationship with CA (r = .968) while coefficient of determination (R2) indicates that a 92% change in CA is accounted for by changes in SF (R2 = .938; F = 4070.780, p-value < 0.05). Conclusion: This study concludes that strategic foresight (SF) significantly enhances the competitive advantage (CA) of SMEs in Anambra State. A higher level of SF leads to a greater improvement in CA, helping businesses anticipate trends and stay competitive. Future research could expand to other regions to confirm these findings. Limitations: This study is limited by scope as only SMEs in Anambra State were studied which may not be enough to make an inference. Contributions: This study will help small and medium-sized enterprises to realize the importance of keeping them aware not only of what is happening in their business environment, but also outside of their immediate environment.
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: This study examines the impact of brand image, brand trust, and reference group on sneaker buying decisions. Understanding these factors is crucial for crafting effective marketing strategies in a competitive market. Research methodology: Primary data were collected through questionnaires from sneaker buyers, selected based on their familiarity with the market. Multiple linear regression was used to analyze the relationship between the independent variables (brand image, brand trust, and reference group) and the dependent variable (buying decision). Results: The hypothesis testing indicated that brand image, brand trust, and reference group all positively affect sneaker buying decisions. Consumers are more likely to purchase sneakers from brands they trust and have a positive perception of, and those influenced by their reference groups. These findings suggest that brand reputation and social influence play a significant role in purchasing decisions. Conclusion: The study found that brand image, brand trust, and reference group positively influence buying decisions for sneakers. Consumers tend to choose brands they trust, perceive positively, and are influenced by their social circle. Future research could explore other factors, such as price and personal preferences, to further understand consumer behavior in the sneaker market. Limitations: This study only considered three factors, while other variables such as price and personal taste may also influence buying decisions. Contributions: This research provides valuable insights for marketers, contributing to the understanding of factors influencing sneaker buying decisions and offering a foundation for future studies in sneaker marketing.
The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units Alamry, Saoud Jayed Mashkour; Al-Attar, Hayder Abbas; Salih, Abdulhadi Salman
International Journal of Financial, Accounting, and Management Vol. 4 No. 1 (2022): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i1.732

Abstract

Purpose: This research aims to explore the importance application the Balanced Scorecard (BSC) to the accountants and auditors in government units, which in turn contributes to raising the efficiency of scientific and practical performance as one of the fights against financial and administrative corruption suffered by the majority of the government units in Iraq. Research methodology: This research used a statistical method in the analysis and measurement by using (SPSS) program to extract the necessary statistical indicators to determine the impact of the independent variables (BSC) on the dependent variable (financial and administrative corruption). Results: There is a significant correlation between the Balanced Scorecard (BSC) and the professional performance efficiency of accountants and auditors, as well as a significant correlation between the Balanced Scorecard (BSC) and the fight against financial and administrative corruption. Conclusion: The study finds that the Balanced Scorecard (BSC) improves performance and helps combat corruption in government units. However, challenges like legislative conflicts and lack of transparency hinder its implementation. The study recommends training and workshops to better apply BSC and address corruption in Samawah, Iraq. Limitations: There is a conflict between legislation, laws, and administrative controls in some measures of the balanced scorecard. Contributions: Find recommended the need to apply the balanced scorecard in the evaluation of the efficiency and improve the performance of the work of accountants and auditors, and the need for government units in the city of Samawah-Iraq.
Does Innovation Play a Role in the Relationship Between Corporate Social and Financial Performance? A Systematic Literature Review El Fallahi, Fadwa; Ibenrissoul, Abdelmajid; El Amri, Adil
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.v4i3.1146

Abstract

Purpose: This research aims to provide a comprehensive knowledge map of the intellectual structure of the field of study on the role of innovation in shaping the social and financial performance link. Research methodology: Systematic literature review using the SALSA (Search, Appraisal, Synthesis, and Analysis) Method based on a 10-year data set (2012-2021) from the “Google Scholar” database. Results: The findings point to the existence of a positive influence of innovation in linking Corporate Social Performance to firm Financial Performance and reveal the existence of five themes in the research, specifically complementarity between Corporate Social Responsibility and innovation, the special case of small and medium-sized enterprises, and the context of emerging countries. Also, we highlight a lack of research in this field and the theoretical, design, and methodological limitations of previous studies. Conclusions: This study concludes that innovation positively links Corporate Social Performance (CSP) to Financial Performance (FP), with key themes emerging in CSR-innovation complementarity, SMEs, and emerging countries. However, the limited research in this area and methodological gaps highlight the need for further exploration, particularly in identifying the conditions through which innovation affects this relationship. Limitations: The primary limitation of this study is the small number of studies that address the research question addressed by this systematic literature review, which was generated by the research protocol. Contributions: The study suggests avenues for future research to address the previous shortcomings. Particularly, identifying the condition effects through which innovation may affect the studied relationship.
EU Non-Financial Reporting Research Monteiro, Albertina; Cepêda, Catarina; Silva, Amélia
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.v4i3.1179

Abstract

Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility.
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. 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. Conclusions: This study shows that SMS advertising perception influences purchase intention among Bangladeshi university students, with attitude and ad value mediating this effect. Using structural equation modeling and artificial neural networks, it provides insights for marketers in post-COVID mobile advertising. Future research should explore broader demographics and regions. 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. Contributions: The study serves to broaden the area of research on SMS advertising perception, 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.
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.
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.

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