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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 426 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 Gebrella Nadia Fiorin Tantya Ivanna; 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 Noldy Takaliuang; Makhfudi Makhfudi; Stefen Taroreh
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) Rasmawati A.R.; Siti Mulasih; Fitry Nur Hidayanti; Mukhlis Aldi Dermawan; Muhammad Nurdin
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 Sarmin Rahman; Farhana Akter
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.

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