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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 107 Documents
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The Relationship of Work Environment, Organizational Culture, and Employee Welfare to Financial Performance Rifai, Mesrawati; Makduani, Rivai; Krisnanto, Budhi; Panus, Panus; Lawalata, Izaac L D
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.636

Abstract

Purpose: This study investigates the relationship between the work environment, organizational culture, and employee welfare and their impact on financial performance. The research aims to comprehensively understand how these elements individually and synergistically influence organizational success, addressing gaps in prior literature. Research Design and Methodology: To synthesize insights from existing studies, a qualitative approach utilizing a Systematic Literature Review (SLR) was employed. The review identified trends, patterns, and theoretical underpinnings connecting the work environment, organizational culture, and employee welfare with financial outcomes. Data were derived from peer-reviewed articles and theoretical frameworks such as Social Exchange Theory (SET) and the Resource-Based View (RBV). Findings and Discussion: The study confirms that the work environment significantly affects productivity and efficiency, with physical, social, and psychological factors playing crucial roles. Organizational culture fosters innovation, adaptability, and collaboration, enhancing competitiveness and operational success. Employee welfare, encompassing physical, mental, and financial well-being, directly impacts employee retention, engagement, and cost efficiency. The synergy among these elements creates a holistic system that drives sustainable financial performance and competitive advantage. The findings underscore the need to integrate these factors into organizational strategies to optimize human capital. Implications: This study offers practical guidance for managers and policymakers in designing evidence-based interventions to enhance financial outcomes through strategic human capital investments. Recommendations include fostering ergonomic workspaces, building adaptive organizational cultures, and prioritizing comprehensive welfare programs. Future research should explore empirical validations and examine the impact of technological advancements on these relationship
Analisis Kinerja Realisasi Anggaran Pendapatan dan Belanja Pemerintah Kabupaten Gowa Said, Siti Nur Reskiyawati; Rais, Anisatun Humairah; Timur, Intan
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.637

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis kinerja realisasi APBD Pemerintah Kabupaten Gowa. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan analisis data sekunder dari laporan keuangan Pemerintah Kabupaten Gowa periode 2022-2024. Data meliputi varians pendapatan, rasio desentralisasi, efektivitas pajak, varians belanja, dan efisiensi belanja. Analisis dilakukan dengan metode statistik deskriptif dan rasio untuk menilai kinerja keuangan daerah secara menyeluruh selama tiga tahun. Data diambil langsung dari dokumen resmi pemerintah daerah tanpa menggunakan sampel karena mencakup keseluruhan periode anggaran yang diteliti. Hasil dan Pembahasan: Penelitian ini menunjukkan bahwa Kabupaten Gowa berhasil mengelola pendapatan daerah dengan baik selama 2022-2024, dengan realisasi pendapatan yang hampir selalu mendekati atau melebihi target. Efektivitas pajak daerah juga konsisten di atas 100%, menandakan pengelolaan pajak yang efisien. Di sisi belanja, terdapat efisiensi pengeluaran meskipun realisasi belanja selalu di bawah anggaran, dengan pergeseran alokasi dari belanja modal ke belanja operasi. Rasio desentralisasi menunjukkan fluktuasi yang mengindikasikan perlunya peningkatan kemandirian fiskal. Implikasi: Hasil ini mendorong perlunya peningkatan optimalisasi pendapatan asli daerah dan evaluasi terhadap realisasi belanja agar pengelolaan keuangan daerah lebih efektif dan akuntabel. Penelitian selanjutnya disarankan menggunakan pendekatan kualitatif untuk menggali faktor-faktor non-teknis yang mempengaruhi kinerja APBD serta melakukan studi komparatif antar daerah.
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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