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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 7 Documents
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Search results for , issue "Vol. 4 No. 1 (2026): October - January" : 7 Documents clear
Public Budget Transparency and Accountability in Preventing Corruption and Inefficiency Sari, Ratna; Muslim, Muslim
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.467

Abstract

Purpose: This study explores the role of public budget transparency and accountability in preventing corruption and inefficiency. It investigates how governance mechanisms and digital tools, such as e-governance and e-procurement systems, affect public trust in government institutions. Research Method: The study employs a systematic literature review, analyzing secondary data from various sources to examine the effectiveness of transparency and accountability across regions. The research focuses on regional differences between developed and developing countries and identifies critical factors such as institutional strength and citizen participation. Results and Discussion: The findings show that transparency mechanisms, particularly those supported by digital technologies, significantly reduce financial reporting errors and enhance public trust. However, transparency alone is not practical in regions with weak governance structures. Successful implementation requires strong accountability measures and active public involvement. Implications: The study suggests governments should combine digital tools with institutional reforms to ensure adequate public oversight and participation. Public administrators and policymakers must develop governance frameworks that encourage transparency and accountability. Future research should examine the influence of political, cultural, and social factors on the success of transparency initiatives.
The Impact of Flexible Work and Social Support on Employees' Work-Life Balance Tamin, Tamin; Halim, Agus
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.640

Abstract

Purpose: This study seeks to understand how work flexibility and social support can help employees effectively balance professional demands and personal life. Research Method: This study uses a descriptive quantitative approach. Data collection techniques include observation, interviews, documentation, and distribution of questionnaires to all employees. Data analysis is performed using multiple linear regression to test relationships among variables, with partial (t-tests) and simultaneous (F-tests) tests used for hypothesis testing. Results and Discussion: The results show that Flexible Work and Social Support have a positive and significant effect on Work-Life Balance, both partially and simultaneously. This confirms that work flexibility and adequate social support can reduce work stress, improve emotional well-being, and strengthen employees' attachment to the organization. Implications: This study emphasizes the importance of implementing flexible work policies and a supportive work culture as human resource management strategies to improve job satisfaction and organizational sustainability.
Persepsi Mahasiswa Akuntansi tentang Dampak Penerapan Pajak Atas Seller E-Commerce Berdasarkan PMK Nomor 37 Tahun 2025 Chelsya, Chelsya
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.642

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis dampak penerapan pajak atas seller E-Commerce berdasarkan Peraturan Menteri Keuangan (PMK) No. 37 Tahun 2025 dari sudut pandang mahasiswa akuntansi. Studi ini berfokus pada persepsi akademisi muda terhadap efektivitas kebijakan perpajakan digital dalam meningkatkan kepatuhan pajak pelaku usaha daring. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survei menggunakan kuesioner daring (Google Form). Responden penelitian terdiri dari 107 mahasiswa akuntansi yang telah menempuh mata kuliah perpajakan. Data yang diperoleh dianalisis secara deskriptif untuk memetakan persepsi mahasiswa terhadap penerapan PMK No. 37 Tahun 2025 dan dampaknya terhadap perilaku kepatuhan pajak di sektor E-Commerce. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa mahasiswa akuntansi menilai penerapan PMK No. 37 Tahun 2025 berdampak positif terhadap peningkatan kepatuhan pajak seller E-Commerce. Efektivitas kebijakan ini dinilai bergantung pada sosialisasi yang tepat, kejelasan regulasi, serta transparansi pemerintah dalam penggunaan penerimaan pajak. Implikasi: Penelitian ini menekankan pentingnya peran pemerintah dalam memperkuat sosialisasi, memperbaiki sistem administrasi digital, dan menyediakan fasilitas pelaporan pajak yang sederhana bagi pelaku E-Commerce. Kebijakan yang adaptif terhadap perkembangan teknologi diharapkan dapat meningkatkan kesadaran dan kepatuhan pajak secara berkelanjutan.
Augmented Reality (AR) Marketing and Consumer Response: A Study in the Retail Industry in Indonesia Arnold, Miracle; Rahayu, Fatik
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.676

Abstract

Purpose: This study analyzes the effect of Augmented Reality (AR) stimuli, consisting of vividness, augmentation, product informativeness, and personalized recommendations, on consumers' internal responses (enjoyment, immersion, perceived usefulness, and choice confidence) and their impact on purchase intention in the context of e-commerce in Indonesia. Research design and methodology: The study used a quantitative approach with Structural Equation Modeling (SEM). Data were collected via an online survey of 228 e-commerce users in Indonesia who had used AR features, enabling comprehensive testing of causal relationships among constructs. Findings and discussion: The results show that vividness and augmentation increase enjoyment, while augmentation also strengthens immersion and choice confidence. Personalized recommendations positively affect perceived usefulness. Conversely, product informativeness tends not to support the strengthening of internal responses and, in some relationships, shows a negative direction. The findings confirm that perceived usefulness and immersion are the main determinants of purchase intention, so that cognitive mechanisms and immersive experiences are more crucial than affective responses alone. Implications: Theoretically, this study reinforces the Stimulus–Organism–Response (SOR) model in AR marketing. In practice, companies need to prioritize strengthening augmentation and personalization, and curating product information to reduce cognitive load and optimize purchase intent.
The Use of Big Data in Analytical Audit Procedures: A Literature Review Pasulu, Mariani Salle; Nisa, Khatmi Tamtami; Arifuddin, Arifuddin; Syamsuddin, Syamsuddin
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.677

Abstract

Purpose: This study aims to analyze how Big Data and Big Data Analytics (BDA) are used to strengthen analytical audit procedures in accordance with ISA 520, while identifying the benefits, implementation challenges, and research development directions. Research Method: The study used a Systematic Literature Review (SLR) approach with the PRISMA 2020 guidelines. The identification, selection, and thematic synthesis processes were carried out for 10 articles on Big Data, analytical procedures, and audits in accordance with professional standards. Results and Discussion: Findings show that BDA strengthens analytical procedures at all stages of the audit, namely planning, substantive testing, and closing. Big data analytics enables comprehensive population analysis, more accurate expectations, and more precise anomaly detection than traditional techniques. Big Data can improve audit quality by enabling more accurate risk identification and greater process efficiency, potentially reducing audit delays. However, implementation faces obstacles related to auditor competence, infrastructure readiness, varying data quality, and privacy and information security risks. Implications: This study clarifies the mechanism for integrating Big Data into analytical procedures in accordance with ISA 520. It supports the need for technical guidelines, analytical models, and the strengthening of auditors' digital audit capabilities.
Transformational Leadership and Work-Life Balance on Employee Performance through Job Satisfaction Usdianto, Usdianto; Sahban, Muhammad Amsal; Rauf, Rusdiaman
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.688

Abstract

Purpose: This study aims to analyze the influence of transformational leadership and work-life balance on employee performance, with job satisfaction as a mediating variable, at The Rinra Hotel Makassar. Research Method: This research used a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS 4) method. The population consisted of all 100 employees of The Rinra Hotel Makassar, and a census sampling technique was applied. Data were collected through questionnaires and analyzed to examine direct and indirect relationships among variables. Results and Discussion: The results show that transformational leadership has a positive and significant effect on job satisfaction but does not significantly affect employee performance. Work-life balance has a positive and significant effect on both job satisfaction and employee performance. Job satisfaction does not have a significant direct effect on employee performance and does not mediate the relationship between transformational leadership and work-life balance on employee performance. These findings indicate that transformational leadership is unable to improve employee performance, either directly or through job satisfaction, whereas work-life balance plays a more dominant role in enhancing performance. Implications: This study contributes to human resource management theory and practice in the hospitality industry by emphasizing the importance of work-life balance policies. Organizations are encouraged to strengthen supportive work-life balance practices alongside leadership development to improve employee performance.
Peran Kebijakan, Sistem Penilaian Berbasis Tujuan terhadap Motivasi Intrinsik Karyawan Perusahaan Rizky, M. Chaerul; Simanjuntak, Naomi Syallom Chatrin; Syaputra, Dino; Sanjaya, Sanjaya
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.696

Abstract

Tujuan: Artikel ini bertujuan untuk menganalisis peran kebijakan perusahaan dan sistem penilaian kinerja berbasis tujuan dalam meningkatkan motivasi intrinsik karyawan, serta mengkaji keterkaitan ketiganya sebagai satu kesatuan sistem manajemen sumber daya manusia dalam menghadapi dinamika lingkungan bisnis modern.. Metode Penelitian: Artikel ini menggunakan pendekatan kualitatif dengan metode studi literatur. Data diperoleh melalui penelaahan sistematis terhadap artikel ilmiah nasional dan internasional, khususnya jurnal terindeks SINTA dan jurnal bereputasi lainnya yang relevan dengan topik kebijakan perusahaan, sistem penilaian kinerja berbasis tujuan, dan motivasi intrinsik karyawan. Analisis data dilakukan secara deskriptif-analitis dengan mensintesis temuan-temuan utama dari penelitian terdahulu. Hasil dan Pembahasan: Hasil kajian menunjukkan bahwa kebijakan perusahaan yang adil, transparan, dan berorientasi pada pengembangan karyawan berperan signifikan dalam membentuk iklim kerja yang mendukung motivasi intrinsik. Selain itu, sistem penilaian kinerja berbasis tujuan terbukti mampu meningkatkan motivasi intrinsik apabila diterapkan secara partisipatif, jelas, dan disertai umpan balik yang konstruktif. Integrasi antara kebijakan perusahaan dan sistem penilaian kinerja menjadi faktor kunci dalam mendorong keterlibatan kerja, komitmen organisasi, dan kinerja karyawan secara berkelanjutan. Implikasi: Secara teoretis, penelitian ini memperkaya kajian manajemen sumber daya manusia terkait pengembangan motivasi intrinsik melalui kebijakan dan sistem penilaian kinerja. Secara praktis, hasil penelitian dapat menjadi acuan bagi perusahaan dalam merancang kebijakan dan sistem penilaian kinerja yang lebih humanis, objektif, dan berorientasi pada pengembangan karyawan.

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