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Advances in Management & Financial Reporting
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857538     DOI : https://doi.org/10.60079
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 1 (2025): October - January" : 5 Documents clear
Analysis of Financial Reporting Errors and Their Impact on Stakeholder Trust Zakaria, Zakaria
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.398

Abstract

Purpose: This study systematically examines the relationship between financial reporting errors and their impact on stakeholder trust. It will focus on the types and intensity of errors and explore strategies for trust recovery after identifying mistakes. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) method, analyzing existing studies on financial reporting errors, their effects on stakeholder trust, and the mechanisms for regaining trust post-error. The review encompasses both mature and emerging markets, providing a global perspective. Findings and Discussion: The analysis reveals that intentional financial reporting errors, such as manipulation, cause significantly more significant damage to stakeholder trust than unintentional errors like technical mistakes. The severity of the errors also plays a crucial role in determining the level of trust erosion. Effective recovery strategies, including transparency, stakeholder engagement, and governance reforms, are essential for restoring trust. However, even with corrective actions, companies may not fully regain the same confidence level, especially following severe or high-profile errors. Implications: This study offers practical insights for corporate governance by highlighting the need for robust internal controls and transparent communication to address financial reporting errors. Companies can use these findings to develop strategic approaches that minimize the long-term damage to stakeholder trust and ensure more effective recovery after identifying financial discrepancies.
The Dilemma Between Shareholder Value and Long-term Business Sustainability Muslim, Muslim
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.427

Abstract

Purpose: This study investigates the tension between short-term shareholder value creation and long-term business sustainability in publicly traded companies. It explores how firms balance the pressure for immediate financial returns with the need to invest in sustainable practices for future viability. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) methodology, analyzing existing literature on strategic frameworks such as ESG integration, strategic agility, and shared value creation. The study synthesizes insights from relevant academic sources to comprehensively understand how companies manage the conflict between short-term and long-term objectives. Findings and Discussion: The findings reveal that companies often prioritize short-term profits due to shareholder pressure, which can hinder long-term sustainability efforts. However, firms that adopt strategic agility and integrate ESG into their core strategies are better equipped to navigate future risks and maintain competitiveness. The study also highlights the effectiveness of shared value creation in helping companies align profitability with social and environmental responsibilities, demonstrating that sustainability practices contribute to long-term shareholder value. Implications: This study offers practical implications for corporate management, emphasizing the need for a balanced approach that meets both short-term financial goals and long-term sustainability. It calls for increased transparency, stakeholder engagement, and adopting integrated reporting to enhance corporate accountability. Future research could further explore how smaller firms and industries address this dilemma.
The Role and Effectiveness of Insurance and Hedging in Reducing the Risk of Financing Decisions Makkulau, Andi Runis
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.432

Abstract

Purpose: This study examines the role and effectiveness of combining insurance and hedging as complementary strategies for managing financing risk in volatile economic environments. By investigating how these two risk management tools work together, the study aims to provide insights into how companies can optimize their financial stability through integrated risk mitigation. Research Design and Methodology: A systematic literature review (SLR) was conducted to analyze recent research on insurance and hedging within financial risk management frameworks. The study evaluates empirical and theoretical sources to explore the synergy between these strategies and their applicability across different risk scenarios. Findings and Discussion: The findings reveal that insurance protects companies from direct operational risks, such as asset damage and unexpected losses, while hedging mitigates market volatility risks, including interest rate and commodity price fluctuations. The combined use of these tools offers a dual-layered approach, providing comprehensive protection against diverse financial risks. Additionally, the study highlights the importance of regulatory support in facilitating access to these instruments, strengthening corporate resilience and stakeholder confidence. Implications: This research contributes to theory and practice by enhancing understanding of dual-instrument risk management. For managers, the findings serve as a guide for selecting appropriate risk mitigation strategies and balancing cost-efficiency and stability. For policymakers, the study underscores the need for a supportive regulatory environment to implement these strategies effectively. Future research could explore sector-specific applications and long-term effects on corporate performance.
Decision Analysis of Dividend Distribution versus Share Buyback in Shareholder Value Strategy Syaiful, Syaiful
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.433

Abstract

Purpose: This study analyzes the decision-making process behind dividend distribution and share buybacks, focusing on how companies balance short-term financial goals with long-term shareholder value maximization. The research addresses how internal factors, such as cash flow stability and profitability, and external factors, such as market conditions and investor expectations, influence these financial strategies. Research Design and Methodology: This study uses a qualitative systematic literature review (SLR) to synthesize findings from recent studies on corporate financial strategies. The research consolidates insights into the underlying mechanisms, strategic motivations, and implications of dividend and buyback policies by reviewing and analyzing relevant literature from reputable academic sources. Findings and Discussion: The findings reveal that dividend distribution fosters investor trust by providing consistent returns, signaling financial stability, and enhancing corporate reputation. Conversely, share buybacks offer companies greater flexibility, particularly in volatile markets, by reducing the number of outstanding shares and signaling stock undervaluation. The discussion highlights that both strategies serve as mechanisms to mitigate agency conflicts, aligning management actions with shareholder expectations. However, buybacks must be transparent to avoid negative perceptions of financial manipulation. Implications: The study underscores the practical importance of aligning capital return policies with investor preferences and corporate growth objectives. Managers are encouraged to communicate transparently and adopt balanced financial policies supporting shareholder returns and sustainable reinvestment. Policymakers may also benefit from understanding how regulatory changes impact corporate payout decisions, providing a basis for more effective corporate governance frameworks.
Financial Management's Response to Tightening Regulation in the Aftermath of Global Financial Scandals Marota, Rochman
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.434

Abstract

Purpose: This study examines financial management's strategic responses to tightening regulatory frameworks after global financial scandals. It focuses on how organizations maintain compliance while balancing operational efficiency, highlighting the role of governance strategies, organizational culture, and technology in financial reporting processes. Research Design and Methodology: A systematic literature review (SLR) approach synthesized findings from peer-reviewed journal articles and relevant academic publications. The study integrates insights from recent research to explore the interplay between regulatory adherence, governance frameworks, and organizational performance, focusing on sector-specific dynamics and technological innovations. Findings and Discussion: The study identifies that companies effectively navigating stringent regulations often implement advanced technologies such as blockchain and data analytics to enhance reporting accuracy and mitigate risks of manual errors. A strong organizational culture emphasizing transparency and accountability was found to improve compliance and foster stakeholder trust. However, companies with limited resources face challenges in adopting such technologies, which may affect their ability to meet regulatory requirements efficiently. Sectoral differences also play a significant role, with the financial sector adapting more readily to regulatory changes than other industries. Ethical leadership and cross-functional collaboration were critical in addressing cultural resistance and ensuring robust regulatory implementation. Implications: The study provides practical recommendations for financial managers to enhance compliance through capacity-building initiatives, investment in automated reporting systems, and strengthening internal control mechanisms. For policymakers, it suggests the importance of tailoring regulations to industry-specific needs to avoid overburdening organizations and ensure more effective governance practices.

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