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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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Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
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.v5i3.1702

Abstract

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Conclusion: Environmental accounting mediates the effect of corporate disclosures on sustainable development. Non-financial disclosures have stronger impacts, while financial disclosures influence sustainability indirectly. Strengthening environmental accounting supports long-term sustainability. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contributions: The study findings convey  a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies.
Independent Board of Commissioners, Gender Diversity, and Corporate Social Responsibility Disclosure: Evidence from Indonesia Ivanna, Gebrella Nadia Fiorin Tantya; Joni, Joni
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.2777

Abstract

Purpose: This study examines the impact of independent supervisory boards on CSR disclosure with board gender diversity as a moderating variable in Indonesia’s two-tier board system. Research Methodology: The sample in this study consists of 2,118 firm-year observations based on Indonesian-listed firms from 2017 to 2020. Multiple linear regression is used to estimate the models, and the generalized method of moments (GMM) method addresses endogeneity issues. Results: This study finds a positive correlation between independent supervisory boards and CSR disclosure, but board gender diversity does not significantly affect this relationship. Conclusions: Independent supervisory boards positively influence CSR disclosures in Indonesia’s two-tiered system. However, board gender diversity does not moderate this relationship, contributing new insights to CSR research in contrast to the one-tier systems in the US and Europe. Limitations: This study’s limitations include focusing on the quantity rather than the quality of CSR disclosures, manual data collection from firm reports, and reliance solely on a quantitative approach. Contributions: This study highlights the effectiveness of independent supervisory boards in CSR disclosure within Indonesia’s two-tier system and contrasts it with findings from one-tier systems in other countries.
Job Satisfaction Analysis: Burnout, Stress, Work Life Balance Evi Silvana Muchsinati; Diah Mulia Sari; Dessy Aliandrina
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3065

Abstract

Purpose: This study explores the influence of job burnout, stress, and work-life balance on job satisfaction among government employees and whether organizational support moderates these effects. Research Methodology: This study was conducted with the Provincial Government of the Riau Islands, using a structured questionnaire completed by 363 civil servants. A non-probability sampling method was applied because of limited time and access. The data were processed using SEM-PLS, which is ideal for non-normal and complex data models. Results: The analysis revealed that burnout and work-life balance have a significant influence on job satisfaction. In contrast, job stress was found to have a negligible effect. The expected moderating effect of organizational support did not show a significant statistical influence on the relationships between the variables. Conclusions: Efforts to reduce burnout and promote a healthy work-life balance appear to be effective ways to improve job satisfaction among public employees. Organizational support does not alter the strength of these relationships. Limitations: The generalizability of the results is limited by the use of a non-random sample and focus on one regional public institution. Contributions: This study adds value to public sector HR research by offering insights for policymakers and managers to enhance employee satisfaction through better workload management and work-life integration strategies.
Modeling Market Reactions with Bayesian Return Adjustment in Financial Event Studies Takaliuang, Noldy; Makhfudi, Makhfudi; Taroreh , Stefen
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3222

Abstract

Purpose: This study introduces the Bayesian Mean Adjusted Return Model (BMARM) to expand financial event study analysis and address the limitations of frequentist approaches during geopolitical crises. The model is applied to assess Indonesian banking stock reactions to the Russia–Ukraine war, focusing on abnormal returns, volatility shifts, and market stabilization. Research Methodology: Using daily stock returns of 44 IDX-listed banking issuers from July 2021 to March 2022, this study combines event study methodology with Bayesian inference. Bayesian Paired Sample t-tests, prior distribution selection, abnormal return estimation (BAAR and BCAR), and robustness checks were conducted using JASP. Expected returns were generated using Bayesian mean-adjusted, market-adjusted, and market models. Results: The findings show short-term negative shifts in BAAR immediately after the event, indicating increased volatility and declining investor sentiment. However, BCAR reflects a gradual improvement, suggesting a partial market recovery. Bayesian tests show weak evidence of differences between pre- and post-event abnormal returns, and robustness checks reveal sensitivity to prior assumptions. Conclusions: BMARM offers a more adaptive and probabilistic assessment of market reactions than classical models, capturing uncertainty during geopolitical shocks. It supports market efficiency patterns in which short-term disruptions eventually transition to stabilization. Limitations: The model is computationally intensive, dependent on prior selection, and limited by sample size. Further adaptation is required for nonfinancial market applications. Contributions: This study advances Bayesian empirical finance by introducing BMARM as a novel framework for event studies in emerging markets.
Sustainable Financial Strategies in the Management of BUMDes Ponggok Ecotourism (Case Study of the Village with the Highest Income in Klaten) A.R., Rasmawati; Mulasih, Siti; Nur Hidayanti, Fitry; Aldi Dermawan, Mukhlis; Nurdin, Muhammad
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3455

Abstract

Purpose: This study aims to analyze the sustainable financial strategies of BUMDes Ponggok, reveal the factors supporting its success, and formulate a financial model that can be replicated by other BUMDes. Research Methodology: This study uses a qualitative method supported by quantitative data and an exploratory case study approach. The main stages of the research are as follows: (1) identification and collection of data through in-depth interviews with BUMDes managers, village officials, and local communities; (2) data processing and analysis through interview transcription, data coding, and thematic analysis; (3) data validation through data triangulation techniques from various sources; and (4) presentation and drawing of conclusions to answer the research questions. Results: The analysis shows that BUMDes Ponggok’s sustainable financial strategy is formed from a combination of sound financial planning, operational efficiency, transparency in reporting, utilization of digital technology, and risk management. This approach is in line with the principles of sustainable finance, which emphasize a balance between economic profit, environmental sustainability, and community welfare. Conclusions: This study is limited to the case of BUMDes Ponggok; therefore, the results are contextual. However, the resulting sustainable financial strategy model can still be used as a starting point for other BUMDes with adjustments based on local conditions. Limitations: This study focuses only on BUMDes Ponggok; therefore, the findings are contextual, although the model is adaptable to other settings. Contributions: This study enriches the financial and ecotourism management literature and offers a practical reference for village enterprises in developing businesses based on local potential.
Assessing the Interactions between Macroeconomic Indicators and the Dhaka Stock Exchange Performance Rahman, Sarmin; Akter, Farhana
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.2822

Abstract

Purpose: This study aims to examine the association between the Dhaka stock exchange and financial indicators in Bangladesh and provide insights for policymakers and economists to make informed decisions regarding the nation's economic advancement in the short and long terms. Research Methodology: This study employs a time-series econometric data analysis approach from July 2009 to December 2022 in Bangladesh, utilizing various statistical approaches, including long-run and short-run dynamics (VECM), and short-run causal relationships (Granger causality relationship test) among variables using EViews13. Results: The study found a robust inverse association between stock market capitalization and interest rates, as well as the inflation rate. and a negligible inverse relationship with the exchange rate. The Granger Causal Test shows a short-term unidirectional causal relationship between the interest rate and market capitalization, as well as between the market capitalization and conversion rate. Conclusions: This study contributes to the existing literature by providing a comprehensive analysis of the Dhaka Stock Exchange in relation to key financial indicators over an extended period (2009–2022), which has not been explored extensively. Limitations: Our limited dataset may affect the external applicability of the findings to other regions. In addition, our time-series approach may not capture structural breaks during the period of analysis. Contributions: This article presents an analytical study that employs contemporary time-series data to assist economists and finance experts in making informed investment decisions regarding the stock market in the upcoming period.
Does Aggressive Tax Strategy Enhance or Hinder Capital Efficiency in Financial Sector Firms Opudu, Okubokeme Derek
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.2858

Abstract

Purpose: This study investigates whether aggressive tax planning enhances or hinders capital efficiency in the banking sector, using tax avoidance (proxied by the income effective tax rate) as the independent variable and Return on Capital Employed (ROCE) as the dependent variable. Research Methodology: This study employs a quantitative research design using panel regression analysis on selected bank data from 2014 to 2023. Key statistical measures include R-square, adjusted R-square, F-statistics, t-statistics, and Durbin-Watson statistic to test model reliability and variable significance. Results: The findings reveal a statistically significant negative relationship between tax avoidance and capital efficiency. This suggests that banks that engage in aggressive tax planning tend to experience reduced capital utilization efficiency. Conclusions: Aggressive tax planning, while potentially beneficial for short-term tax savings, may hinder banks' ability to deploy capital effectively, leading to diminished financial performance. This study emphasizes the importance of balancing tax strategies with long-term capital efficiency. Limitations: This study is limited by its reliance on the effective tax rate as a proxy for tax avoidance, a focus solely on the banking sector, and the use of publicly available data, which may not fully capture complex tax behaviors or establish causality. Contributions: This study contributes to the literature by highlighting the adverse implications of aggressive tax strategies on capital efficiency, offering insights for banks, regulators, and investors to promote sustainable financial practices within the banking sector.
The Effectiveness of the Si Kemad Information System in Improving Public Services at DPMPTSP Dharmasraya Sepriani, Reza; Purwanto, Kelik; Ferdinal, Alex
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3115

Abstract

Purpose: This study aims to analyze the effectiveness of the Community Satisfaction Information System (Si Kemad) in enhancing public services at the Office of Investment and One-Stop Integrated Services (DPMPTSP) in the Dharmasraya Regency. Research Methodology: This study employed a descriptive qualitative approach and was conducted at the DPMPTSP Dharmasraya. Data were collected through semi-structured interviews, direct observations, and document analysis. The informants included agency leaders, system operators, frontline staff, and service users. The Si Kemad function serves as a digital survey system based on Google Forms and is periodically evaluated. Results: The results indicate that Si Kemad is moderately effective in improving community participation, expediting service delivery, and supporting data-driven decision-making. However, challenges remain, particularly in areas such as public socialization, human resource limitations, and underdeveloped technological infrastructure. Conclusions: The Si Kemad program has contributed to improving the quality of public services. However, further optimization and stronger technical and institutional support are necessary to maximize its potential. Limitations: This study was limited to a single institutional setting and applied a qualitative approach; thus, the findings may not be generalizable to broader contexts. Contributions: This study contributes to the advancement of digital-based public service models, particularly in regional government settings. These findings offer insights for practitioners, scholars, and policymakers in public administration and government information systems.
Human Resources Management in Improving the Professionalism of Police Members Cahya, Yohanes Ferry; Romadhon, Wahyu; Yosepha, Sri Yanthy
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3150

Abstract

Purpose: Optimization of operational management within the Law Enforcement Work Unit (Satker Gakkum) of the Indonesian National Police is crucial for enhancing effective investigative and enforcement capabilities. This study evaluates the operational management status in Satker Gakkum and offers ideas to enhance operational performance in facilitating law enforcement. Research Methodology: This qualitative study employed a descriptive analysis. Data were gathered via comprehensive interviews with Satker Gakkum members, direct observation, and document analysis. The study's findings reveal that the primary issues encountered include inadequate coordination across units, insufficient human resources and technology, and the ineffectiveness of standard operating procedures (SOPs). Results: These findings underscore the necessity for enhancements in resource management, the implementation of contemporary information technology, and the regular assessment and refinement of standard operating procedures (SOPs). Optimizing operational management is crucial for the effectiveness of investigations and law enforcement. This study underscores the significance of enhancing operational capacity through training, upgrading infrastructure, and fostering collaboration across relevant authorities. Conclusions: The proposed solutions enhance human resource quality, fortify information systems, and refine standard operating procedures to better adapt to investigations and law enforcement dynamics. Limitations: The qualitative methodology of this study, which focuses on gathering detailed information from a small sample within Satker Gakkum POLRI, limits its scope. Thus, the results may not apply to all Indonesian law enforcement agencies. Contributions: This study can help policymakers, police, and researchers enhance public safety institutions.
The Role of Mobile Money in Mitigating Financial Exclusion in Rural Zimbabwe: An Empirical Study Munyepwa, Kudakwashe; Ranganayi, Charity; Gwesu, Norah; Mudzengerere, Liberty; Lucia, Mandongwe; Machaka, Pauline
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3175

Abstract

Purpose: This study investigates the role of mobile money services in enhancing financial inclusion in rural Zimbabwe by addressing the barriers of traditional banking systems. Research Methodology: A mixed-methods approach was adopted, combining household surveys for quantitative data on mobile money usage with key informant interviews from mobile agents and local leaders for qualitative insights. Secondary data from institutions such as the Reserve Bank of Zimbabwe and POTRAZ provided context. Quantitative data were analyzed using SPSS, and thematic analysis was employed for qualitative responses. Results: The findings indicate that mobile money services, notably EcoCash, OneMoney, and TeleCash, significantly impact financial participation by reducing transaction costs and overcoming geographical barriers. Users benefit from improved access to savings, remittances, and microcredit, especially women and youth. Conclusions: Although mobile money addresses some aspects of financial exclusion, it is not a panacea. Challenges, such as limited network coverage and low digital literacy, persist, restricting their potential. Limitations: The study's focus on selected rural districts may not represent the entire country, and variations in participants' financial literacy could influence the survey results. Contributions: This research offers evidence-based insights for policymakers and stakeholders, emphasizing mobile money's potential to foster inclusive economic growth, mitigate poverty, and enhance financial access in developing economies.

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