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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 444 Documents
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How Do ESG Disclosure Practices Impact Firm Valuation and Capital Costs Across Different Industries? an Empirical Study Kudakwashe Munyepwa; Liberty Mudzengerere; Pauline Machaka Charity Ranganai; Norah Chishamiso Gwesu
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.v7i4.3178

Abstract

Purpose: This study examines the impact of environmental, social, and governance (ESG) disclosure practices on firm valuation and cost of capital, focusing on how the depth, quality, and consistency of reporting influence financial outcomes. Research Methodology: The study employs a 10-year panel dataset of publicly listed firms across industries and regions, using multivariate regression and fixed-effects models. It controls for firm size, leverage, profitability, risk exposure, and industry dynamics to isolate the effect of ESG disclosure on financial performance. Results: Firms with stronger and more consistent ESG disclosures tend to achieve higher market valuations and lower costs of capital. The impact varies by sector: environmental disclosures are more influential in capital-intensive industries, while social and governance disclosures play a greater role in service-oriented sectors. Conclusions: ESG disclosure serves as a signaling mechanism and reflects effective risk management, enhancing investor confidence and supporting long-term value creation. Limitations: The study relies on secondary ESG score databases, faces potential measurement inconsistencies across regions, and excludes privately held firms. Contributions: This study provides industry-specific evidence on the financial relevance of ESG transparency, supports the need for standardized reporting frameworks, and offers insights for aligning sustainability communication with capital market expectations.
Microfinance and Small Enterprise Development of Urban Market Women in Ghana Eddy Floide Ignanga Bigoundou; Anita Bans-Akutey; Cynthia Oduro-Nyarko; Emelia Ohene Afriyie; Lawrencia Irene Opare Darko
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.v7i4.3433

Abstract

Purpose: This study examines how microfinance influences small enterprise development among market women in Ghana’s urban market setting. Specifically, this study examined the accessibility of microfinance services to urban market women, assessed the effect of microfinance services on the growth of small enterprises of urban market women, and examined the relationship between microfinance repayment structures and the financial performance of urban market women. Research Methodology: Quantitative data were collected from 278 market women, who were purposively selected from a market in an urban area located in the Greater Accra Region of Ghana, using a structured questionnaire. Results: The findings reveal that microfinance services are relatively accessible to urban market women in Ghana, with a significant positive effect of microfinance services on the growth of small enterprises of urban market women, as well as a significant positive relationship between microfinance repayment structures and the financial performance of small enterprises of urban market women. Conclusions: This study concludes that microfinance serves as a powerful instrument for women’s economic empowerment when implemented using gender-sensitive approaches. Limitations: This study is limited by its focus on urban market women, which overlooks the experiences of rural women and other small-scale entrepreneurs facing different constraints. Contributions: This study shows how microfinance empowers urban market women through improved access to credit, business growth, and enhanced livelihoods. It also advances the understanding of gendered entrepreneurship in Ghana by showing how financial inclusion intersects with women’s economic development.
Consumer Purchasing Decisions: The Influence of Green Product, E-Branding, and Consumer Knowledge Muhammad Deny; Agus Rahayu; Henny Hendrayati
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.2597

Abstract

Purpose: This study analyzes the influence of green products and consumer knowledge, mediated through e-branding, on purchasing decisions of Pertamax series consumers amid environmental concerns like global warming and vehicle emissions. Research Methodology: A purposive probability sampling approach collected data from 200 Pertamax consumers. Path analysis using IBM SPSS Statistics 26 was employed to examine the relationships. Results: The analysis revealed three key findings: First, green products and consumer knowledge positively impact e-branding and purchasing decisions. Second, green products, consumer knowledge, and e-branding collectively influence purchasing decisions positively. Third, E-Branding does not mediate the relationship between green products and consumer knowledge in influencing purchasing decisions. Conclusions: Green products and consumer knowledge significantly drive purchasing behavior, both directly and in conjunction with e-branding. However, E-Branding does not serve as a mediating mechanism between these factors and purchase decisions. Therefore, marketing strategies should prioritize enhancing the perceived value of green products and improving consumer environmental literacy directly Limitations: The study is limited to 200 respondents from a specific consumer segment (Pertamax users), which may restrict the generalizability of the findings to broader populations or other green product categories. Contributions: This research contributes to the fields of sustainable marketing and consumer behavior by clarifying the roles of green product attributes and consumer knowledge in shaping eco-conscious purchasing decisions in the digital age. The findings offer practical insights for energy companies, marketers, and policymakers aiming to promote environmentally friendly fuel alternatives through effective digital branding and consumer education strategies.
An Exploration of the Relationship Between Promotion Strategy, Product Quality, and Service Quality on Customer Satisfaction on the Purchase of Honda Motorcycles in Pekanbaru Surya Safari; Layla Hafni; Yosep Yosep; Sri Indrastuti; Mustafa Kamal
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.2688

Abstract

Purpose: This study aims to determine the effects of promotional strategies, product quality, and customer service on customer satisfaction in purchasing Honda motorcycles in Pekanbaru. Research Methodology: This study used a quantitative approach with an online questionnaire survey. The measurement scale used a Likert scale. Data analysis was performed using multiple linear tests. The SPSS 21.0 application program was used. Results: A total of 100 respondents, who were customers of Honda dealers in Pekanbaru, participated in the study. The analysis revealed that promotional strategies, product quality, and customer service positively influenced customer satisfaction. Conclusions: Personal financial management is crucial for maintaining financial stability in KIP students at the Faculty of Economics and Business. Social pressures and a consumerist lifestyle must be addressed to ensure that KIP Kuliah FEB utilize their scholarships optimally Limitations: The study is limited by the sample size, as it only includes 100 respondents from one region, which may not fully represent the broader population of the country. Contributions: The findings of this study provide valuable insights for companies seeking to enhance customer satisfaction. They contribute to marketing decisions by emphasizing the need for effective promotional strategies, product quality improvements, and excellent customer service to increase consumer satisfaction.
The Role of Cognitive Biases in Digital Trading Environments: An Empirical Study of the Zimbabwe Stock Exchange Kudakwashe Munyepwa; Brenda Nyakatonje; Martin Chikozho
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3171

Abstract

Purpose: This study investigates the influence of cognitive biases on investor behavior in digital trading environments, focusing on the Zimbabwe Stock Exchange (ZSE). Research Methodology: A mixed-methods approach was employed, combining survey data from active ZSE traders, semi-structured interviews with market analysts, and trading platform analytics to examine the prevalence and impact of the key cognitive biases. Results: Quantitative analysis revealed that overconfidence and herd behavior were significantly associated with higher trade frequency (? = 0.31, p < .01) and increased market volatility (p < .05). Loss aversion is negatively related to risk-taking behavior (? = ?0.27, p < .01). These findings highlight that cognitive biases substantially shape trading decisions and contribute to market inefficiency. Conclusion: Cognitive biases undermine rational investment behavior in digital trading environments. Overconfidence and herd behavior drive frequent and volatile trades, whereas loss aversion reduces risk-taking, collectively affecting market efficiency. Limitations: The study is limited to investors active on ZSE digital platforms, which may not be generalizable to other markets or offline trading contexts. Contributions: This research informs policymakers, platform developers, and financial advisors of the influence of psychological factors on trading behavior, recommending enhanced investor education, behavioral nudges, and targeted regulatory interventions to improve market efficiency and investor decision-making in Zimbabwe.
Role of Self-control Moderating on the Influence of FoMO, Lifestyle, and Impulsive Buying on Personal Financial Management (Case of KIP Students at the Faculty of Economics and Business) Scolastica Kapitan; Maximus L. Taolin; Sarlince Sandy Mauk
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3350

Abstract

Purpose: This study examines the impact of Fear of Missing Out (FoMO), lifestyle, and impulsive buying on personal financial management, with self-control as a moderator, in the case of KIP students at the Faculty of Business and Economics. Research Methodology: This study uses quantitative methods through questionnaire distribution. The population in this study comprised 595 active students receiving the Kartu Indonesia Pintar Kuliah (KIP Kuliah)  scholarship from the Faculty of Economics and Business, Timor University. The analysis method used was the Moderated Regression Analysis (MRA) Interaction Test with the Smart PLS 4.0 analysis tool. Results: FoMO, lifestyle, and impulsive buying significantly influenced personal financial management. Self-control, however, did not moderate these relationships, indicating that social pressures, trend-following, and spontaneous shopping tendencies continue to dominate financial behavior despite students’ self-control. Conclusions: Personal financial management is crucial for maintaining financial stability among KIP students at the Faculty of Economics and Business. Social pressures and a consumerist lifestyle must be addressed to ensure that KIP Kuliah FEB utilize their scholarships optimally Limitations: The sample size of the study is not large and extensive, and the number of respondents is only KIP students in one faculty; therefore, the results cannot be generalized widely. Contributions: This study contributes to the growing literature on student financial behavior by highlighting the psychological and social roles of financial management. The findings can also inform campus policymakers' design of financial literacy programs that are more adaptive to the emotional and social challenges students face.
Sustainable Competitive Advantage of Indonesian Traditional Salt: A PRISMA-Based Literature Review Roudlotul Badi'ah; Imtinan Widhah Kumala; Armen Zulham; Nilam Hemalia Putri; Lisa Oktavia Anggraini
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3495

Abstract

Purpose: This study aims to identify the main driving and inhibiting factors contributing to the sustainable competitive advantage of Indonesian traditional salt and propose practical strategies for improvement. As the first PRISMA-based systematic review of Indonesian salt competitiveness, it provides an integrated and evidence-based synthesis to strengthen the sector’s sustainability and resilience. Research Methodology: This research employs a systematic literature review following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines, based on 22 selected articles from the Dimensions database. The review was conducted in four stages: design, implementation, analysis, and writing. Results: The study identified six driving factors community empowerment, economic aspects, environmental conditions, policy support, production technology, and product quality and differentiation and seven inhibiting factors, including climate dependence, economic pressures and imports, environmental pollution, limited technology and infrastructure, low quality and standards, socio-demographic marginalization, and weak marketing and institutional capacity. To address these issues, seven strengthening strategies are proposed, focusing on quality improvement, marketing efficiency, sustainable environmental management, institutional and financial empowerment, green entrepreneurship, risk management, and household economic contribution. Conclusions: Integrating technological, institutional, ecological, and socio-economic aspects can enhance salt quality, empower local farmers, advance the national blue economy agenda, and reduce import-dependence. Limitations: The evidence was drawn from secondary sources published in 2025 within the Dimensions database; therefore, generalization is limited. Contributions: This study presents the first integrated PRISMA-based framework of drivers, barriers, and strategies to support researchers, policymakers, and practitioners in enhancing the competitiveness of traditional Indonesian salt.
Audit Delay in Manufacturing Firms: How Profitability, Liquidity, and Governance Drive Sustainable Economic Growth (SDG 8) and Industrial Innovation (SDG 9) Muhamad Rubiul Yatim; Indra Satria; Ismiriati Nasip; Riana Fajrin
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3580

Abstract

Purpose: This study examines the effects of profitability, liquidity, and audit committee composition on audit delay in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with company size as a moderating variable. This study explores how governance and financial health impact the timeliness of financial reporting, aligning with Sustainable Development Goals (SDG 8) (economic growth). Research Methodology: Using Moderate Regression Analysis (MRA) and a purposive sample of 33 data points from 11 firms, the study employs five models (R-squared from 0.234 to 0.992) to assess the effects of the variables on audit completion delay. Results: Profitability, liquidity, and audit committee composition significantly affect audit delays. Company size moderates the effects of profitability (p<0.001) and audit committee composition (p<0.001) but not liquidity (p=0.096). These findings emphasize the role of organizational size in shaping transparent financial reporting, thereby supporting SDG 12 (responsible consumption). Conclusions: This study highlights the importance of considering company size when assessing the impact of profitability, liquidity, and audit committee composition on audit delay, contributing to more effective governance and financial transparency. These findings align with SDG 9 (Industry and Infrastructure) and SDG 10 (Reducing Inequalities). Limitations: The study is limited by its small sample size of 11 firms, which may not fully represent the broader industry. Contributions: This study is one of the first to examine the moderating effect of company size on audit delay in Indonesia’s manufacturing sector, advancing SDG 9.
Firm Cost Level and Shareholder Wealth Among Listed Healthcare Firms in Nigeria Onyeogubalu Ogochukwu Nkiru; Akwuobi Bridget Udekwesili
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3971

Abstract

Purpose: This study examines the effect of firm cost levels on shareholder wealth among listed healthcare firms in Nigeria from 2015 to 2024. This study is unique because it explores how major cost components influence shareholder wealth in the health sector, whereas prior studies in Nigeria have focused mainly on profitability in manufacturing and consumer goods firms. Research Methodology: An ex-post facto research design was employed to examine seven healthcare companies listed on the Nigerian Exchange Group. Four firms were selected using purposive sampling, specifically those with complete financial records. Secondary data for the 10-years were extracted from firms published annual reports and audited financial statements. Panel Least Squares (PLS) regression was used to test the hypotheses. Results: The cost of sales has a positive but non-significant effect on shareholder wealth (? = 0.7894, p = 0.1325), and administrative costs have a positive and significant effect on shareholder wealth (? = 2.9654, p = 0.0044). Conclusions: Cost elements in healthcare operations are not merely burdens on profitability but serve as necessary investments in service delivery, quality assurance, and operational efficiency, which ultimately enhance shareholder value. Limitations: The study's small sample size (four firms) and focus on listed healthcare firms in Nigeria may limit its generalizability to other sectors. Contributions: Healthcare management and finance disciplines Reveals the positive impact of strategic cost management (administrative costs) on shareholder wealth in healthcare firms. Healthcare firms (management, investors) and policymakers in Nigeria: Supports policymakers in understanding the cost dynamics in healthcare.
Investor Psychology Towards Gold: Is It Still Attractive in a Green Portfolio? Anjum Gupta; Dr. Parul Bhatia
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3987

Abstract

Purpose: This study examines changes in investor psychology in the field of gold investments, investigating whether traditional motives, such as emotional attachment, remain dominant or whether new rationales emerge in a volatile global environment. Research Methodology: A structured questionnaire survey was conducted with more than 130 respondents in the study. The analysis employed descriptive statistics (mean and standard deviation), Exploratory Factor Analysis (EFA), and inferential tests to analyze the effects of liquidity, portability, sustainability, policy support, and perceived green potential on the gold investment preferences. Results: The findings reveal that liquidity and policy support are the most influential determinants of gold investment decisions. Emotional motivations, historically central to gold possession in India, have diminished in importance. Global and national events, including COVID-19, the Ukraine conflict, U.S. elections, Indian government transitions, and China’s economic shifts, have reinforced gold’s role as a financially sustainable and safe-haven asset. Investor psychological preferences, however, remain heterogeneous. Conclusions: The study concludes that investor behavior is shifting from traditional emotional motives toward rational considerations influenced by liquidity, policy, and global economic events. Gold is increasingly perceived as a sustainable investment rather than merely a cultural or emotional asset. Limitations: The sample size and the use of self-reported perceptions limit the study, as they may limit generalizability. Contributions: This research enriches behavioral finance literature by identifying evolving motives in gold investment and provides policy implications for promoting the green potential of gold through taxation incentives and financial innovation.

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