Advances in Management & Financial Reporting
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
133 Documents
<![CDATA[Financial Risk Management Analysis in the Face of Market Uncertainty and Global Economic Instability ]]>
<![CDATA[Muh Fuad Randy]]>;
<![CDATA[Fitri Indah Sari M]]>;
<![CDATA[Akmal Fadil]]>;
<![CDATA[Waldy Aminul Wahab]]>;
<![CDATA[A Hendra Herianto R]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.757
<![CDATA[Purpose: This study explores adaptive financial risk management strategies within the context of global economic uncertainty and market volatility. It focuses on how companies can enhance financial resilience by integrating technology and adopting flexible approaches to manage traditional and emerging risks. Research Method: The study employs a systematic literature review (SLR) methodology, examining recent studies and foundational theories. This approach allows for the identification of effective adaptive strategies and the role of advanced technologies, including AI, big data analytics, and blockchain, in strengthening financial risk management. Results and Discussion: The findings reveal that adaptive, technology-driven strategies significantly improve companies' responsiveness to market shifts and volatility. Tailored risk management approaches—specific to sectors and regions—are most effective in addressing conventional and emerging risks. Additionally, the study underscores the importance of a skilled workforce in operating modern risk management tools and highlights the value of flexible, data-driven frameworks. Implications: The study suggests that companies integrate technology into risk management practices, invest in workforce training, and develop strategies tailored to their industry and geographic context. These insights provide practical guidance for companies seeking to enhance financial stability and resilience. Future research should expand on these findings by exploring adaptive practices across diverse sectors and regions to offer further insights.]]>
<![CDATA[The Effect of Macroeconomic Uncertainty on Performance and Strategic Decisions of Companies in the Market ]]>
<![CDATA[Muh Fuad Randy]]>;
<![CDATA[Fitri Indah Sari M]]>;
<![CDATA[Fikri Enggar Lukita]]>;
<![CDATA[Aldilla Ogies Durri]]>;
<![CDATA[Mardhan Amran]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.758
<![CDATA[Purpose: This study aims to explore the effects of macroeconomic uncertainty on corporate performance and strategic decision-making. By synthesizing existing research, it seeks to understand how firms navigate financial instability, adjust investment strategies, and adopt adaptive frameworks to mitigate the risks associated with economic volatility. Research Method: This study employs a Systematic Literature Review (SLR) approach to analyze empirical findings from multiple industries and economic contexts. The study examines how firms manage risks and capitalize on emerging opportunities in uncertain market conditions by integrating diverse theoretical perspectives, including fundamental options theory, strategic flexibility, and digital transformation. Data from peer-reviewed journal articles and industry reports were analyzed to identify key trends and strategic responses to macroeconomic instability. Results and Discussion: The findings reveal that financial instability, delayed investment decisions, and liquidity constraints are significant challenges that companies face during periods of economic uncertainty. However, firms with diversified portfolios, digital integration, and agile decision-making structures exhibit greater resilience. The study also highlights the role of AI-driven analytics and predictive modeling in enhancing corporate risk management. Corporate governance and risk mitigation strategies are also important in ensuring long-term business sustainability. Implications: This study contributes to academic literature and managerial practice by reinforcing the need for data-driven strategic planning, flexible financial policies, and digital transformation to navigate macroeconomic uncertainty. Future research should investigate sector-specific responses and regional differences to refine corporate adaptation strategies.]]>
<![CDATA[Determinants of Student Consumer Behavior on the Shopee Online Shopping Platform ]]>
<![CDATA[Widya Anugrah]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Sumarni Sumarni]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.781
<![CDATA[Purpose: This study aims to analyze the determinants of consumer behavior among students at STIE Yapis Dompu regarding their use of the Shopee platform, by examining the influence of lifestyle, financial literacy, and social media. Research Method: This study employs a quantitative, descriptive-associative design. Data were collected using a 5-point Likert scale questionnaire. A sample of 154 active students in the Management Program from the 2022–2025 cohorts was selected using purposive sampling from a population of 706 students, based on the criterion of having made at least two transactions on Shopee. Data analysis was conducted using SEM-PLS with SmartPLS. Results and Discussion: The results indicate that lifestyle and social media positively influence consumer behavior, with social media being the dominant factor. Financial literacy also has a significant influence, but in a direction that does not align with the hypothesis, and thus does not serve as a moderator of consumer behavior in the digital context. Implications: These findings confirm that lifestyle pressures and social media influence the effectiveness of financial literacy. Therefore, financial education needs to be developed in a more context-specific manner, taking into account behavioral aspects and the digital environment.]]>
<![CDATA[Village Fiscal Policies as an Instrument for Poverty Alleviation: An Empirical Study of the Island Regions of North Maluku, Indonesia ]]>
<![CDATA[Kurnia Ekawaty Harly]]>;
<![CDATA[Abdul Chalid Ahmad]]>;
<![CDATA[Jufri Jacob]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.728
<![CDATA[Purpose: This study aims to analyze the effect of village fiscal capacity and regional macroeconomic dynamics on poverty reduction in North Maluku Province. Research Method: A quantitative approach was applied using panel data regression analysis covering nine regencies/municipalities in North Maluku during 2017–2024. The independent variables include Village Fiscal Transfers, Village Expenditure, Village Literacy, Human Development Index, and Developing Village Index, while the dependent variable is the Poverty Rate. Results and Discussion: The findings show that Village Fiscal Transfers and the Human Development Index have a significant effect on reducing poverty. Meanwhile, Village Expenditure, Village Literacy, and the Developing Village Index do not show significant effects. These results indicate that fiscal capacity and human development are key factors in improving village welfare, particularly in archipelagic regions. Interregional effects also reveal significant variation, where areas with stronger institutional capacity and better fiscal governance tend to experience faster poverty reduction. Implications: The findings suggest that village fiscal policy should be strengthened through improved governance, human development programs, and more effective allocation of village funds. Further research may include institutional quality and spatial inequality variables. Originality: This study contributes by integrating village fiscal variables and regional macroeconomic indicators in analyzing poverty reduction in an archipelagic province.]]>
<![CDATA[Utilitarian Motivation and Promotions on Purchase Decisions: Perceived Value as a Mediating Variable Among TikTok Shop Users in Indonesia ]]>
<![CDATA[Naila Salsabila]]>;
<![CDATA[M. Ikhwan Mansyuri]]>;
<![CDATA[Risca Ariska Ramadhan]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.782
<![CDATA[Purpose: This study examines the effects of utilitarian motivation and promotions on purchase decisions and tests the mediating role of perceived value among TikTok Shop social commerce users in Indonesia. Research Method: This research used an explanatory quantitative design. Data were collected from 91 STIE Yapis Dompu students who actively use TikTok Shop. The sample size was determined using the rule of 5–10 times the number of observed indicators. The variables analyzed were utilitarian motivation, promotions, perceived value, and purchase decisions. Data were processed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS v3. Results and Discussion: The findings show that utilitarian motivation and promotions have positive and significant effects on perceived value and purchase decisions. Perceived value also positively and significantly affects purchase decisions. However, perceived value does not significantly mediate the effects of utilitarian motivation and promotions on purchase decisions, although the indirect effects are positive. This indicates that TikTok Shop users tend to respond directly to practical benefits and promotional offers without extensive evaluation of value. Implications: TikTok Shop businesses should emphasize promotional strategies that encourage quick purchases, such as flash sales and live discounts, while improving transaction convenience.]]>
<![CDATA[Determinants of Credit Default Among Generation Z Paylater Users in Pangkal Pinang City, Indonesia ]]>
<![CDATA[Adinda Okta Olivia]]>;
<![CDATA[Nizwan Zukhri]]>;
<![CDATA[Darman Saputra]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.796
<![CDATA[Purpose: This study aims to analyze the influence of financial literacy, individual income, and ease of access on credit default among Generation Z paylater users in Pangkal Pinang City. Research Method: A quantitative associative approach was employed using data from 122 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS 25. Results and Discussion: The results show that financial literacy and ease of access have a significant negative effect on credit default. In contrast, individual income does not have a significant effect. Simultaneously, all variables significantly influence credit default, explaining 15.6% of the variance. These findings indicate that credit default behavior is associated with financial understanding and accessibility factors, although the explanatory power of these factors remains limited. Implications: The findings provide indicative insights to help financial service providers and regulators enhance transparency and support financial education on digital credit usage. Future research is recommended to include behavioral and contextual variables. Originality: This study contributes to the BNPL credit risk literature by providing empirical evidence from a local Indonesian context and highlighting behavioral and accessibility dimensions among Generation Z users.]]>
<![CDATA[The Influence of Electronic Word of Mouth (e-WOM) on Facebook on Purchase Decisions ]]>
<![CDATA[Elfira Elfira]]>;
<![CDATA[Yeye Suhaety]]>;
<![CDATA[Dian Urna Fasihat]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.788
<![CDATA[Purpose: This study aims to analyze the effect of Electronic Word of Mouth (e-WOM) on consumer purchasing decisions through Facebook at IKM Mart Mangge Asi in Dompu Regency. Research Method: This study employed an associative quantitative approach. The population comprised 992 Facebook followers of IKM Mart Mangge Asi, of whom 91 were selected using purposive sampling. Data were collected through a Likert-scale questionnaire. The data were analyzed using simple linear regression, supported by tests of validity, reliability, and classical assumptions. Results and Discussion: The findings show that e-WOM has a positive and significant effect on consumer purchasing decisions. However, this high value should be interpreted with caution due to potential construct proximity or measurement bias. Implications: The findings suggest that e-WOM is an important factor in digital marketing practices, particularly for small and medium-sized enterprises that use social media. Future studies are recommended to include additional variables such as brand trust, service quality, and other digital platforms. Originality: This study provides empirical evidence on the role of e-WOM in influencing consumer purchasing decisions through Facebook in the context of a local SME in Dompu Regency.]]>
<![CDATA[Public Service Responsiveness and Reliability on Public Satisfaction: A Study at the Dompu Subdistrict Government Office, Indonesia ]]>
<![CDATA[Amelia Catur Pratiwi]]>;
<![CDATA[Nurul Hayat]]>;
<![CDATA[Rizky Ramadhan]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.753
<![CDATA[Purpose: This study aims to evaluate and analyze the effect of responsiveness and reliability of public services on public satisfaction with the Dompu Subdistrict Government. The study hypothesizes that both responsiveness and reliability have a positive and significant influence on public satisfaction. Research Method: This study used a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 60 service users at the Dompu Subdistrict Government, selected using purposive sampling. The research variables were responsiveness and reliability as independent variables, and public satisfaction as the dependent variable. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results and Discussion: The findings show that responsiveness and reliability have a positive and significant effect on public satisfaction. Reliability, particularly data accuracy and consistency of service procedures, was found to be the more dominant factor compared with responsiveness. Together, responsiveness and reliability explain 64.7% of the variation in public satisfaction. Implications: The results indicate that improving public satisfaction requires synergy between responsive service delivery and accurate, consistent administrative performance. Future studies are recommended to include other dimensions of service quality to provide a more comprehensive understanding of factors affecting public satisfaction. Originality: This study provides empirical evidence on the dominant role of reliability in shaping public satisfaction within subdistrict-level public services, specifically in the Dompu Subdistrict Government.]]>
<![CDATA[The Impact of Online Population Administration Services on Improving the Quality of Public Services ]]>
<![CDATA[Nurfebryanti Nurfebryanti]]>;
<![CDATA[Samsudin Samsudin]]>;
<![CDATA[Lilis Marlina]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.810
<![CDATA[Purpose: This study aims to examine the relationship between online-based population administration services and public service quality at the Department of Population and Civil Registration (Dukcapil) of Dompu Regency. Research Method: This research employs a quantitative approach with a descriptive-associative design. Data were collected from 100 respondents who had used population administration services in Dompu Regency within the past year. The sampling technique used was accidental sampling. Primary data were obtained through Likert-scale questionnaires, supported by observations and documentation. Data were analyzed using regression-based techniques to explore relationships among variables. Results and Discussion: The findings reveal that online-based population administration services are positively associated with public service quality. The availability of digital services improves accessibility and efficiency, although their effectiveness is influenced by system stability, officers' responsiveness, and users’ digital literacy. Implications: The study highlights the importance of strengthening technological infrastructure and improving service responsiveness. It also suggests future research to incorporate additional variables and broader methodological approaches. Originality: This study contributes by emphasizing the contextual challenges of implementing e-government services at the local level, particularly in regions with infrastructural and user-readiness limitations.]]>
<![CDATA[Examining the Mediating Role of Customer Trust in the Relationship Between Gold Savings and Investment Interest at Pegadaian Syariah ]]>
<![CDATA[Mutmainah Mutmainah]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Lilis Marlina]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i2.833
<![CDATA[Purpose: This study evaluates the effect of the Gold Savings Program on investment interest by examining the mediating role of customer trust. Research Method: Using an explanatory quantitative approach, data were collected from 96 customers at PT Pegadaian Syariah’s Dompu Branch and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: The Gold Savings Program has been shown to have a direct, positive, and significant impact on investment interest and customer trust. However, customer trust does not significantly influence investment interest, thereby automatically ruling out its mediating effect. This confirms that the program’s technical practicality and economic appeal directly trigger investment decisions without requiring a prior relational bond. Implications: Sharia financial institutions are recommended to prioritize simplifying access and digital services in order to promote financial inclusion. Researchers are further advised to expand the demographic scope and explore variables related to financial literacy or risk perception. Originality: This study offers a novel perspective by revealing the anomalies and limitations of applying Trust-Commitment Theory to the demographics of developing societies through the adaptation of the Stimulus-Organism-Response framework.]]>
