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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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The Effectiveness of Youth Training Programs in Curbing Unemployment Challenges in Uganda, Kabale District Caroline Masiko Murezi; Akankwasa Alex; Moses Agaba Agaba
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.v8i1.3996

Abstract

Purpose: This study examines the effectiveness of youth training programs in Kabale District, Uganda, in addressing youth unemployment by equipping participants with marketable vocational, technical, entrepreneurial, and digital skills. Research Methodology: This study aims to determine the impact of these programs on employability and self-employment outcomes. Results: The analysis revealed a statistically significant but weak correlation between youth training and unemployment reduction (R = 0.317, R² = 0.100, p < 0.001), indicating that training explains approximately 10% of the variance in youth unemployment reduction. Vocational and technical programs, particularly in agriculture, ICT, and manufacturing, enhanced self-employment and entrepreneurial outcomes. Apprenticeships, internships, and hands-on learning further strengthen employability. Conclusions: Youth training programs positively influence employability and self-employment; however, their effect is limited. Complementary interventions, including access to finance, mentorship, and market-aligned training, are critical for sustained economic empowerment of women. Limitations: This study focused solely on training as a predictor of unemployment, excluding other socioeconomic factors, and the results were based on cross-sectional data from a single district, limiting generalizability. Contributions: This study provides evidence of the role of practical and entrepreneurial training in enhancing youth employability, offering insights for policymakers, NGOs, and educational institutions to optimize training design and support sustainable self-employment initiatives.
Integrating Internal Audit Determinants for Enhancing Organizational Sustainability: A Systematic Literature Review Sadia Islam; Nusrat Jahan; Dr. Md. Saheb Ali Mondal; Nazma Akter
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.v8i1.4023

Abstract

Purpose: This study aims to develop a conceptual synthesis of internal audit determinants that contribute to organizational sustainability. Research Methodology: A Systematic Literature Review (SLR) approach was employed to examine 85 peer-reviewed articles published between 2016 and 2026. Relevant studies were retrieved from major academic databases, including Taylor and Francis, Springer, SAGE, MDPI, Emerald, and Google Scholar. Results: Key internal audit determinants, including audit quality, competence, independence, ethical conduct, governance, management support, training, experience, and risk management capability, were frequently associated with organizational sustainability. Audit quality, competence, and independence emerged as dominant factors. Agency, contingency, institutional, and stakeholder theories were the most commonly applied perspectives. Regional, sectoral, and institutional differences influenced the relationships. Conclusions: This review confirms that internal audit determinants play a significant role in strengthening governance mechanisms and supporting sustainable organizational performance. A conceptual framework is proposed to illustrate the relationship between internal audit determinants and sustainability. Limitations: This study considered only English-language peer-reviewed journal articles published between 2016 and 2026, which may limit the generalizability of the findings. Contributions: This study contributes to the literature by integrating fragmented research on internal audit determinants, identifying key determinants influencing sustainability, and proposing a conceptual framework that provides a foundation for future empirical research and policy development in governance and sustainability issues.
Several Factors Affecting Taxpayer Compliance: Service Quality as a Moderating Variable David Chandela; Robinson Robinson; Eddy Suranta
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.v8i1.3619

Abstract

Purpose: This study examines the influence of tax knowledge, tax awareness, moral obligation, trust in government, and service system simplicity on taxpayer compliance, with service quality as a moderating variable, drawing on the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF). Research Methodology: Data were collected from 117 restaurant taxpayers in Rejang Lebong Regency, Indonesia, through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results: Tax knowledge, tax awareness, trust in the government, and service system simplicity had a positive and significant effect on taxpayer compliance, whereas moral obligation had a negative and insignificant effect. Service quality does not significantly moderate the tax awareness-compliance relationship, but it strengthens the moral obligation-compliance relationship. Conclusions: The results support the TPB and SSF, emphasizing that voluntary compliance is primarily driven by trust and awareness, whereas moral factors become effective only in a high-quality service environment. Limitations: This study used a cross-sectional design and was limited to restaurant taxpayers, which may restrict the generalizability of the results. Contributions: This study integrates behavioral and institutional perspectives on tax compliance at the local government level and offers practical implications for improving service quality and voluntary compliance in developing areas.
The Influence of Workload, Work Stress, and Leadership Style on Employee Performance: The Mediating Role of Job Satisfaction at the Siak Health Center Hamsal Hamsal; Iyoyo Dianto; Desy Mardianti; Hidayat Hidayat
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.v8i1.2564

Abstract

Purpose: This study aimed to examine the influence of workload, work stress, and leadership style on employee performance, with job satisfaction as a mediating variable at the Siak Health Center. Research Methodology: This study employed a mixed-method approach that combined quantitative and qualitative techniques. Data were collected from 306 employees using structured questionnaires measured on a 5-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among variables. Results: The findings revealed that workload and work stress have a positive but insignificant effect on employee performance, whereas leadership style has a positive and significant effect. Similarly, workload, work stress, and leadership style showed positive but insignificant effects on job satisfaction. However, job satisfaction has a positive and significant effect on employee performance. Furthermore, job satisfaction does not mediate the relationship between workload and employee performance; however, it mediates effects of work stress and leadership style on performance. Conclusions: The study concludes that leadership style and job satisfaction are key determinants of employee performance in healthcare settings, while workload and work stress do not directly reduce performance due to employees’ adaptive coping mechanisms. Limitations: This study was limited to a single healthcare institution and relied on self-reported data, which may have introduced response bias. Contributions: This study contributes the human resource management literature by providing empirical evidence of the mediating role of job satisfaction in linking workload, work stress, and leadership style to employee performance in public healthcare organizations.

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