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Muhammad Istan
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 4 No. 2 (2024): November 2024" : 6 Documents clear
Activity-Based Costing Adoption Rates in Tanzanian Manufacturing and Service Sectors: A Comparative Study Molela, Godfrey Frank; Kasoga, Pendo Shukrani; Ismail, Ismail Juma
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.9777

Abstract

The overall objective of this study was to ascertain the difference in ABC adoption rates between the manufacturing and service sectors in Tanzania. Based on the cross-sectional survey design, primary data were collected from 188 companies located in Dar Es Salaam, Arusha and Dodoma regions. The inferential statistics from chi-squared (X2) test results revealed that, p= 0.692 in country-wide was greater than 0.05, hence failed a condition to reject a null hypothesis (H0). It was therefore concluded that, the difference in ABC adoption rates between the Tanzanian manufacturing and service sectors was not statistically significant. This conclusion was consistent in all the three research areas including Dar es Salaam (p= 0.622), Arusha (p= 0.193) and Dodoma (p= 0.986). The results give the implication that, a policy to be developed by a Tanzanian government to address the problem of low rate of 1.1% ABC adoption, should be uniform to both the manufacturing and service sectors. It is also important to note that, the results suggested an equal allocation of resources across both sectors in fostering companies to adopt the system.
Macroprudential Policy, Monetary Policy and Banking Sector Performance in Nigeria Aliyu, Ahmed Alhaji; Eliphus, Jeffery; Imam, Rilwan Shehu; Adili, Mubarak Ahmad
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.10380

Abstract

This study examined the impact of macroprudential policy, monetary policy and banking sector performance in Nigeria. This study used ex post facto research design and secondary data from Quarter 1 2007 to Quarter 4 2022. Data were sourced from the International Monetary Fund, Central Bank of Nigeria, and World Bank Database. The study utilized ARDL-bound testing and ARDL-ECM to estimate the data. It was found that in the long run macro-prudential policy Capital Adequacy and Liquidity (Liquid Assets to Short-term Liabilities) have a positive relationship with banking sector performance in Nigeria. More so, Liquidity (Liquid Assets to Total Assets) and Asset Quality have a negative and significant relationship with banking sector performance in Nigeria. In addition, in the short-run, monetary policy tools were more effective and it was found that Exchange Rate and Monetary Policy Rates have a negative and significant relationship with banking sector performance in Nigeria, while Money Supply has a positive relationship with banking sector performance in Nigeria. It was concluded that macroprudential policy tends to be more effective on banking sector performance in Nigeria in the long run, while monetary policy tends to be effective in the short run. Hence, both policies complement each other rather than substitute in mitigating risks Inherent in banking sectors.
The Uncertainties in the World of Microfinance Ibrahim, Nur Aifiah Binti
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.10546

Abstract

Despite the shifts and shocks, microfinance overcomes the obstacles by making adjustments for the people. The most crucial principle is to ensure people get what they want and need for their businesses. Business growth is assisted by extended loan repayment time. The liquidity of the assets awaits their business opportunities to make it even. Their creditworthiness also brings another new chapter in making them eligible for the business. Financial funding sources are coming from reliable ones and looking at their business performance. Despite these fundamental promises, they attempt to take some challenges and make them work and adaptable so people can have the confidence to endure them. One of the instances is the interest rates raised quite higher than conventional banks in increasing risk and reducing their credibility of repaying their MFI loans. This review paper provides an overview of describing and summarising the findings by other researchers to understand and make sense of microfinance institutions as financial helpers as they allow them to undergo financial inclusion despite the poverty that they have to face every day. Thus, in tougher situations, they might have to regain their strengths and weaknesses in embarking on a new journey in microfinance institutions. They need guidance and knowledge-seeking when it comes to surviving the struggles in the financial world. The targeted groups of study in a world population seem to deserve more attention and the lack of awareness of microfinance institutions' drawbacks makes them rethink the structure and understanding of the problem.
Determinan BOPO Pada Perbankan Syariah Periode 2018.Q1-2023.Q2: Firm Size Sebagai Variabel Moderasi Febrian, Neyzha Virela Lourencia; Budianto, Eka Wahyu Hestya
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.10870

Abstract

This research aims to analyze the influence of ZISWAF Fund Receipts, NPF Nett, and Musyarakah Income on BOPO in Islamic banks in Indonesia, by considering company size as a moderating variable. The research sample includes five sharia banks: Bank Muamalat Indonesia, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Mega Syariah, and Bank Panin Dubai Syariah, in the period 2018.Q1-2023Q3. Data were analyzed using panel data analysis and MRA with the Eviews 12 application. The research results showed that ZISWAF Fund Receipts, NPF Nett, and Musyarakah Income did not have a significant effect on BOPO individually. However, simultaneously these three variables have a significant effect on BOPO. Company size does not moderate the influence of these variables on BOPO.
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Laba dan Intellectual Capital Terhadap Harga Saham Haryono, Mia Agustina; Indawati
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.11006

Abstract

Thi study aims to examine and analyze the influence of Sales Growth, Profit Growth, and Intellectual Capital on Stock Prices of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. This type of research is quantitative, utilizing secondary data. The data analysis method used is panel data regression analysis with the help of Microsoft Excel and E-views 12. The population in this study comprises all consumer non-cyclical sectors listed on the IDX for the period 2018 to 2022. The data collection technique in this study is purposive sampling, resulting in 35 samples from a population of 112, which were processed in this study. The results indicate that Sales Growth, Profit Growth, and Intellectual Capital simultaneously influence stock prices of consumer non-cyclical companies for the period 2018 to 2022. However, partially, Sales Growth does not affect Stock Prices, Profit Growth does not affect Stock Prices, while Intellectual Capital does affect Stock Prices.
Effect of Credit Management on Liquidity Position of Selected Manufacturing Firms in Nigeria Onyeike, Bright Chigemecha
Disclosure: Journal of Accounting and Finance Vol. 4 No. 2 (2024): November 2024
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i2.11112

Abstract

Credit serves as the life blood of modern commerce, as its efficient management is crucial for business survival. Overtime the issues of credit risk has continued to pose significant challenge to businesses, necessitating an innovative research and possible solutions. This study examined effect of credit management on liquidity position of manufacturing firms in Nigeria. The specific objectives of this study are to: determine the effect of account receivable period, account payable period, and cash conversion cycle on current ratio of listed manufacturing firms in Nigeria, using a panel regression model to ascertain the impacts at a 5% level of significance. Ex post facto research design was adopted, and data were sourced from the annual reports of twelve (12) manufacturing firms in the consumer and industrial  goods sector listed in the Nigerian exchange group (NGX) for a period of ten years (2014-2023). Data were analyzed using the fixed effect panel regression model. Research findings shows that account receivable period and account payable period have a negative effect on current ratio, while cash conversion cycle was seen to have a positive effect on current ratio. This study recommends that manufacturing firms should strike a balance between maintaining effective credit management practices, effective internal control mechanisms and good customer relations. It is advisable that firms should negotiate favorable terms that allow for flexibility without straining cash reserves, thus safeguarding liquidity, however, firms should ensuring that resources are not unnecessarily tied up in working capital to avoid risk of high leverage.

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