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Contact Name
Darwis Said
Contact Email
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+6282194548786
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Editorial Address
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INDONESIA
Advances in Management & Financial Reporting
ISSN : -     EISSN : 29857538     DOI : https://doi.org/10.60079
Core Subject : Economy,
Founded in 2023, Advances in Management & Financial Reporting publishes original research that promises to advance our understanding of Fianancial management & Financial Reporting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in Fianancial management & Financial Reporting research and practice with discusses and proposes solutions and impact the field. Covering both finance and the intersection between finance, financial markets and economics, Fianancial management & Financial Reporting is a premier outlet for high quality empirical and theoretical research. Advances in Management & Financial Reporting is committed to the dissemination of research findings to a wide audience and offers a unique opportunity for researchers to keep abreast of recent developments in the area.
Articles 5 Documents
Search results for , issue "Vol. 2 No. 1 (2024): October - January" : 5 Documents clear
Managerial Finance Tactics in the Era of Enhanced Regulation Following Financial Scandals Muslim, Muslim
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.202

Abstract

Purpose: This study examines the impact of enhanced regulation on managerial finance tactics following significant financial scandals. It aims to explore how financial managers navigate increased regulatory scrutiny and integrate ethical considerations into their strategic decision-making processes. Research Design and Methodology: Employing a qualitative systematic literature review, this research synthesizes insights from academic journals, books, and reputable sources. The study uses thematic analysis to identify key themes, patterns, and gaps related to managerial finance practices in a regulated environment. Findings and Discussion: The findings reveal that financial scandals have led to stricter regulatory frameworks, compelling financial managers to prioritize compliance and ethical conduct. Integrating advanced technologies like blockchain and AI has enhanced regulatory compliance processes, while a culture of integrity and transparency within financial institutions has become crucial for rebuilding stakeholder trust. These strategies are essential for mitigating regulatory risks and ensuring long-term organizational stability. Implications: The research underscores the necessity for financial institutions to adopt proactive compliance strategies and foster a culture of ethical conduct. Policymakers and practitioners are encouraged to leverage technological innovations to streamline compliance processes and maintain regulatory adherence. Future research should focus on the effectiveness of specific compliance strategies and the interplay between regulatory frameworks, technological advancements, and ethical considerations in managerial finance.
Short-Term Versus Long-Term Portfolio Management Strategies and the Selection of Securities Haryanto, Joko Tri
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.247

Abstract

Purpose: This study examines the effectiveness of short-term versus long-term portfolio management strategies and the selection of securities. It aims to provide insights into how different strategies impact investment performance, considering risk tolerance and financial goals. Research Design and Methodology: The study synthesizes findings from academic journals and empirical research using a qualitative literature review approach. The methodology involves thematic analysis to identify key themes, patterns, and insights related to portfolio management strategies and security selection. Findings and Discussion: The research highlights that short-term strategies like momentum trading can capitalize on transient market inefficiencies but entail higher transaction costs and volatility. Conversely, long-term strategies, such as value investing, focus on fundamental analysis and offer more stable returns over time. The integration of ESG criteria into security selection is shown to enhance portfolio performance and align investments with sustainability objectives. Behavioral biases and technological advancements also significantly influence portfolio management decisions. Implications: The study underscores the importance of balancing short-term and long-term strategies based on investor risk tolerance and financial goals. Financial practitioners can leverage these insights to design diversified portfolios and offer tailored advice. Future research should explore the dynamic interplay between these strategies and the impact of technological and regulatory changes on portfolio management. Integrating ESG considerations is crucial for sustainable investing and aligning with evolving market dynamics.
Enhancing Public Financial Management through Performance Evaluation and Cost Systems Nurfadila, Nurfadila
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.264

Abstract

Purpose: This study aims to explore public financial management (PFM) through performance evaluation and cost systems, seeking to enhance the efficiency, effectiveness, and accountability of managing public funds. The study highlights the importance of integrating performance evaluation and cost systems to achieve optimal resource allocation and transparency in attaining societal objectives. Research Design and Methodology: This research employs a qualitative approach through a literature review. The research process involves systematic searches of relevant literature, thematic analysis, and synthesis of findings from various studies. The focus is on the design, implementation, and impact of performance evaluation and cost systems in PFM and the challenges and opportunities encountered in their application. Findings and Discussion: The findings indicate that integrating performance evaluation and cost systems can improve public financial management by providing more comprehensive information for decision-making. This integration enables governments to allocate resources more efficiently, identify areas for improvement, and enhance transparency and accountability in managing public funds. However, the study also identifies challenges related to data availability, organizational complexity, and cultural resistance to change. Implications: This study has a practical impact on governments and policymakers in optimizing public financial management. Investment in data infrastructure, capacity-building, and change management strategies is necessary to overcome challenges in implementing integrated performance evaluation and cost systems. Furthermore, the study encourages further research to explore these integrated systems' long-term impact and sustainability in different contexts.
Exploring the Evolution of Budgeting Practices from Traditional to Technology Sonjaya, Yaya
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.265

Abstract

Purpose: This study explores the evolution of budgeting practices from traditional to contemporary technology-driven approaches. It examines how technological advancements and organizational changes have transformed budgeting processes, highlighting the shift towards more flexible and data-driven methodologies. Research Design and Methodology: This study embarks on a journey of comprehensive literature review using a qualitative research approach. The methodology involves systematic searches of academic databases, thematic analysis and synthesis of findings from relevant studies. The research focuses on the design, implementation, and impact of both traditional and modern budgeting practices, as well as the challenges associated with technological adoption. Findings and Discussion: The findings reveal that traditional budgeting methods, characterized by hierarchical and fixed targets, must be revised in dynamic business environments. Technological innovations, such as ERP systems and cloud-based platforms, significantly improve efficiency, accuracy, and decision-making. Alternative frameworks like the Balanced Scorecard and Beyond Budgeting promote strategic alignment and organizational agility. However, challenges such as data security, integration complexities, and resistance to change remain significant barriers to full adoption. Implications: This study's findings have direct and practical implications for financial managers and policymakers seeking to optimize budgeting processes. Investing in robust data infrastructure and fostering a culture of continuous improvement is essential for leveraging the benefits of technological innovations. Future research should focus on the long-term impacts of these practices and explore strategies to overcome implementation challenges. This will help organizations achieve greater agility, responsiveness, and competitiveness in an increasingly digitalized business landscape.
Unveiling the Art and Science of Investment and Financing Decision Making Ibrahim, Fifi Nurafifah
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.266

Abstract

Purpose: This study explores the intricate dynamics of investment and financing decision-making, emphasizing the integration of qualitative judgment and quantitative analysis. The research investigates the foundational theories, empirical findings, and practical implications that shape these decisions, highlighting their significance in financial management and economic activities. Research Design and Methodology: The research employs a comprehensive literature review methodology, systematically analyzing existing scholarly works to identify themes, patterns, and relationships within the literature. This approach involves identifying relevant sources through extensive search strategies, critically evaluating the quality and relevance of the selected literature and synthesizing key findings and theoretical insights. Findings and Discussion: The study reveals that a complex interplay of theoretical frameworks and empirical evidence drives investment and financing decisions. The Modigliani-Miller theorem and the efficient market hypothesis provide foundational insights, while behavioral finance highlights cognitive biases that influence decision-making. Empirical findings emphasize the role of firm-specific characteristics and market conditions in shaping capital structure choices and investment behavior. Practical considerations, including managerial overconfidence and asymmetric information, further complicate these decisions. Implications: The insights from this research are valuable for practitioners, policymakers, and researchers. Understanding the multifaceted nature of investment and financing decisions can enhance financial management practices, inform regulatory frameworks, and guide future research directions. Integrating theoretical insights with empirical evidence and practical considerations enables stakeholders to navigate the complexities of financial markets, fostering informed decision-making and promoting sustainable economic growth.

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