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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 123 Documents
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Penerapan Pajak Minimum Global (GMT) di Indonesia Suryani, Suryani
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.v4i1.695

Abstract

Tujuan: Penelitian ini bertujuan memetakan cakupan, mekanisme, dan implikasi awal penerapan Global Minimum Tax (GMT) di Indonesia berdasarkan kerangka OECD/G20 Inclusive Framework dan PMK No. 136 Tahun 2024, serta menguji secara konseptual bagaimana kebijakan ini memperkuat hak pemajakan yurisdiksi sumber melalui top-up tax. Metode Penelitian: Penelitian menggunakan desain kualitatif deskriptif dengan pendekatan studi dokumen. Data dikumpulkan dari dokumen OECD terkait GloBE Rules dan regulasi domestik PMK No. 136 Tahun 2024. Analisis dilakukan melalui pemetaan kebijakan, identifikasi ketentuan utama (ambang €750 juta, tarif efektif minimum 15%, IIR, QDMTT, UTPR, de minimis, dan SBIE), serta interpretasi implikasi fiskal dan administrasi. Hasil dan Pembahasan: Hasil menunjukkan bahwa GMT di Indonesia berlaku bagi grup MNE dengan pendapatan konsolidasi ≥ €750 juta (2 dari 4 tahun). Mekanisme IIR–QDMTT–UTPR membentuk sistem berlapis agar pajak minimum dipungut, sementara QDMTT strategis untuk mencegah top-up tax dipungut negara lain. SBIE memberikan pengurangan berbasis aset dan payroll namun menurun bertahap hingga 2033. Implikasi: Temuan menegaskan perlunya kesiapan administrasi, penyesuaian insentif fiskal, dan strategi daya saing investasi berbasis non-pajak. Studi lanjutan disarankan menguji dampak empiris GMT terhadap penerimaan dan keputusan investasi.
Dynamics of Socio-Economic and Cultural Changes on Agribusiness Institutions in Oil Palm Development Areas in West Sulawesi Province, Indonesia Azis, Abd.; Rauf, Rusdiaman; Pajala, Semuel
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.v4i1.699

Abstract

Purpose: This study aims to examine the role of agribusiness institutions in shaping socio-economic and cultural changes among oil palm smallholders in West Sulawesi, Indonesia, and to assess the involvement of government and private companies in supporting smallholder farmers’ economic improvement within the nucleus–plasma partnership system. Research Method: A qualitative descriptive-analytic approach was applied. Data were collected through in-depth interviews, participatory observation, and document analysis, involving smallholders, managers of agribusiness institutions, private-sector actors, and relevant government agencies. Thematic analysis was conducted through data reduction, presentation, and conclusion drawing, with triangulation across multiple sources to ensure validity. Results and Discussion: The findings reveal that agribusiness institutions have not significantly influenced smallholders’ economic levels. Limited government and private sector participation have restricted access to capital, technology, and market information. Despite this, smallholders’ independent cultivation of oil palm has improved household income and driven cultural transformation, shifting traditional farming practices toward more modern, market-oriented practices. Implications: Strengthening agribusiness institutions through active collaboration between government, private companies, and farmers is essential for sustainable development and equitable benefits. Policy measures should focus on capacity building, facilitating access to finance, technology transfer, and market integration. Further research is recommended to explore effective models of institutional intervention and to assess the long-term socio-economic and cultural impacts of agribusiness support on smallholder communities.
Analysis of the Challenges of Sustainable Organizational Development in a Changing Business Environment Nurhidayah, Nurhidayah; Wahyuni, Wahyuni
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.v4i1.700

Abstract

Purpose: This study explores organizations' challenges in implementing sustainable development strategies in a rapidly evolving business environment. It examines key barriers, including regulatory constraints, financial limitations, challenges in adopting technology, and organizational resistance, while assessing the roles of leadership, governance, and innovation in fostering sustainability. Research Method: This study uses a Systematic Literature Review (SLR) to synthesize peer-reviewed research on sustainability challenges and strategic responses. The review integrates perspectives from Institutional Theory to understand how external pressures influence corporate sustainability practices. The study also draws on empirical findings from recent literature to provide a structured evaluation of the factors affecting the integration of sustainability. Results and Discussion: The findings highlight that regulatory frameworks and market expectations are the primary drivers of sustainability adoption. However, many organizations struggle to balance short-term financial performance with long-term sustainability investments. The study identifies technological innovation as a key enabler of sustainable practices but notes significant barriers, such as high investment costs and skill gaps. Furthermore, effective leadership and corporate governance are critical in shaping organizational sustainability cultures. Implications: This study offers practical insights for businesses, policymakers, and researchers by emphasizing the need for integrated sustainability strategies that go beyond compliance. It calls for enhanced regulatory alignment, cross-sector collaborations, and investment in digital sustainability solutions to drive long-term resilience. Future research should explore sector-specific sustainability challenges and the effectiveness of leadership models in driving sustainability transformation.
Innovations in Managerial Accounting: A Review of Recent Developments Sonjaya, Yaya; Prasetianingrum, Septyana; Pasolo, Muhammad Ridwansyah
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.v3i3.701

Abstract

Purpose: This study aims to explore recent developments in managerial accounting, focusing on the integration of advanced technologies such as Big Data, Artificial Intelligence (AI), and Blockchain, and their implications for enhancing strategic decision-making and operational efficiency. Research Method: The research employs a qualitative design, utilizing semi-structured interviews, focus group discussions, and document analysis to gather insights from managerial accountants and financial analysts. Data were analyzed using thematic analysis to identify key themes and patterns. Results and Discussion: The study reveals that integrating these technologies has revolutionized accounting practices by enabling more accurate forecasting, improving efficiency through automation, and enhancing transparency in financial reporting. Despite the benefits, significant challenges, such as the need for new skills and ethical considerations related to data privacy and security, were identified. The findings support the hypothesis that technological advancements enhance decision-making and operational efficiency, aligning with theories of data-driven decision-making and technological substitution. Implications: The study highlights the evolving strategic role of managerial accountants and underscores the importance of continuous learning and professional development to leverage these innovations effectively. Practical implications include the need for robust data governance frameworks and the strategic use of predictive analytics to improve risk management and business performance. This research contributes to both academic knowledge and practical applications, offering a comprehensive understanding of how technological advancements are shaping managerial accounting.
Analysis of the Role of Corporate Governance in the Design of Financing Projects and Executive Compensation Amalianty, Nur; Afdal, Muhammad; Murtafiah, Andi
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.v4i1.703

Abstract

Purpose: This study explores the role of corporate governance in shaping financing project decisions and executive compensation policies by examining the interconnections among governance mechanisms, financial decision-making, and incentive structures. The research also highlights the significance of transparency, accountability, and sustainability as drivers of organizational resilience and stakeholder trust. Research Method: A systematic literature review (SLR) approach was employed to synthesize findings from recent studies on governance frameworks, financing strategies, and executive compensation. Relevant academic articles from leading journals were selected using specific inclusion criteria, with emphasis on empirical evidence and conceptual advances published after 2018. The review process involved thematic analysis to identify patterns and draw insights across governance configurations in various sectors and regions. Results and Discussion: The findings reveal that independent board structures and risk committees enhance financial decision-making by promoting accountability and risk mitigation. Incorporating ESG (Environmental, Social, and Governance) indicators into executive compensation strengthens stakeholder confidence and fosters long-term sustainability. However, governance effectiveness varies depending on board composition, regulatory environments, and market dynamics. The discussion emphasizes the need for an integrated approach that balances financial performance, risk management, and sustainability objectives. Implications: The study offers practical recommendations to strengthen governance practices, including enhancing the roles of audit and risk committees, improving transparency in financial reporting, and integrating ESG metrics into executive compensation policies. The findings underscore the importance of adaptive governance models that respond to regulatory changes and market demands. Future research should consider comparative and longitudinal analyses to further validate governance frameworks across diverse organizational contexts.
Strategi Pimpinan dalam meningkatkan Motivasi Kerja Pegawai untuk mengoptimalkan Kinerja Pelayanan Dinas Ketahanan Pangan Ta’jiah, Ta’jiah; Hayat, Nurul; Ramadhan, Risca Ariska
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.v4i1.725

Abstract

Tujuan: menganalisis strategi pimpinan dalam meningkatkan motivasi kerja pegawai guna mengoptimalkan kinerja pelayanan di Dinas Ketahanan Pangan Kabupaten Dompu. Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini dilakukan di Kabupaten Dompu dengan teknik purposive sampling yang melibatkan Kepala Dinas sebagai informan kunci serta Sekretaris dan staf sebagai informan pendukung. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan studi dokumentasi, yang kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña. Hasil dan Pembahasan: pimpinan menerapkan tiga strategi utama: gaya kepemimpinan partisipatif-persuasif, pemberian reward nonfinansial melalui apresiasi simbolik, serta penanganan demotivasi melalui konseling humanis. Strategi ini terbukti efektif meningkatkan Indeks Kepuasan Masyarakat (IKM) dengan memicu Organizational Citizenship Behavior (OCB) pegawai meskipun dalam keterbatasan anggaran birokrasi. Implikasi: Pendekatan personal dan psikologis lebih efektif dibandingkan dengan pendekatan formal-legalistik dalam budaya organisasi yang kental dengan nilai kekeluargaan. Disarankan bagi instansi pemerintah untuk memperkuat kapasitas manajerial pimpinan dalam aspek pembinaan SDM secara humanis, serta bagi peneliti untuk selanjutnya menguji efektivitas strategi ini secara kuantitatif di sektor pemerintahan lainnya.
Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting Wibowo, Herry Adi Setya; Noy, Ismail; Sutisman, Entar
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.v4i1.738

Abstract

Purpose: This study aims to evaluate companies' challenges in implementing ESG (Environmental, Social, and Governance) principles in modern corporate financial reporting. It seeks to address critical questions about the primary obstacles to ESG adoption and strategies to overcome them, enhancing the effectiveness and reliability of reporting practices. Research Method: A qualitative systematic literature review synthesized findings from recent academic and industry publications. This approach comprehensively examined the existing literature on ESG implementation, highlighting key challenges and potential solutions. The methodology focused on identifying patterns, comparing global practices, and linking theoretical frameworks with practical implications. Results and Discussion: The study found significant challenges, including inconsistent ESG reporting standards, internal company resistance, and limitations in human and technological resources. It revealed that successful integration requires active stakeholder engagement, continuous training, and leveraging advanced technology for effective data management. The research also highlighted discrepancies in the adoption of ESG practices between developed and developing regions, noting that more robust regulatory frameworks in places like Europe facilitate better implementation than in regions facing regulatory and resource constraints. The findings emphasized the relevance of stakeholder theory in promoting transparency and accountability and the importance of fostering a culture that supports sustainability. Implications: The study contributes to academic knowledge by expanding on existing theories and linking them to practical strategies for ESG implementation. For managers and policymakers, the research offers insights into designing adaptive frameworks and practices that cater to local and global contexts. Future research should include empirical studies to validate these findings and explore region-specific challenges for deeper practical insights.
Digital Transformation and Technological Innovation in the National Banking Sector: A Grounded Theory Approach Abdul Wahab; Izaac L. D Lawalata; Faisal Fattah; Megawaty Megawaty
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.643

Abstract

Purpose: This study explores the dynamics of digital transformation and technological innovation in Indonesia’s banking sector by examining how innovation is created, adopted, and interpreted within banking organizations. Research Method: A qualitative Grounded Theory approach was employed. Data were collected through in-depth interviews, non-participant observations, and document analysis at selected state-owned and Islamic banks in Makassar, Indonesia. Data were analyzed using open, axial, and selective coding, supported by constant comparison and theoretical memoing. Results and Discussion: The findings show that sustainable digital transformation is shaped by the interaction of four main elements: leadership vision, organizational culture, technological integration, and human adaptability. These elements reinforce one another in directing strategy, fostering an innovation-oriented environment, and enabling employees to adjust to digital change. From these patterns, the study formulates the substantive theory of Adaptive Organizational Synergy. Implications: This study enriches innovation and digital transformation literature by emphasizing organizational and interpretive dynamics. In practice, it provides guidance to policymakers and banking leaders on designing human-centered digital transformation strategies. Future studies are recommended to test this theory across regions, banking models, and wider digital ecosystems.
Exploring Trends of Organizational Citizenship Behavior (OCB) Studies for Future Research: A Bibliometric Analysis Josafat Gracia Ginting; Ikram Muhaidir; Mufidatul Azmi
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.709

Abstract

Purpose: The objectives of this study are to analyze research trends in OCB, identify research gaps, and examine author collaboration patterns to understand the intellectual structure of OCB research. Research Method: This study employs a quantitative bibliometric approach to examine the development of research on Organizational Citizenship Behavior (OCB). A total of 300 articles published between 2021 and 2026 were retrieved from the ScienceDirect database and analyzed using VOSviewer to map co-authorship and co-occurrence networks. Results and Discussion: The findings indicate that: (1) Recent OCB research increasingly integrates psychological factors with organizational sustainability concerns; (2) future research should integrating OCB determinants across four key pillars namely leadership style, employee work attitudes, employee occupational health, and organizational policies; and (3) the analysis of author collaboration reveals the dominance of four major author clusters that collectively shape the intellectual structure of OCB research during the analyzed period. Implications: The findings suggest that organizations should integrate strategic policies, such as Green HRM and ethical leadership, to encourage employees' voluntary behaviors effectively. Furthermore, this bibliometric mapping suggests that future research should explore untapped areas such as energy transition and informal learning.
The Role of Accounting Information Systems in Improving the Sustainability of Consumer Cooperatives in KPRI Sehat Rembang Laiyinatul Azizah; Agustina Eka Harjanti; Heni Risnawati
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.720

Abstract

Purpose: This study examines the role of Accounting Information Systems (AIS) in supporting the sustainability of consumer cooperatives at KPRI SEHAT Rembang. Research Method: A descriptive qualitative approach was employed. Data were collected through interviews, observation, and documentation involving the cooperative’s chairman, treasurer, and employees. The data were analyzed using data reduction, data display, and conclusion drawing, with triangulation applied to ensure validity. Results and Discussion: The findings indicate that KPRI SEHAT Rembang has implemented an AIS based on Microsoft Excel to record transactions, manage savings and loans, and prepare financial statements. Although the system remains relatively simple and semi-manual, it has been applied consistently and provides financial information to support administrative activities, reporting, SHU calculation, and managerial decision-making. Implications: The study suggests that even a simple AIS can strengthen financial management practices and contribute to cooperative sustainability. Further research may explore the effectiveness of more integrated digital accounting systems in improving cooperative performance.

Page 12 of 13 | Total Record : 123

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