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
151 Documents
<![CDATA[The Effect of Facilities and Training on Employee Performance, with Organizational Commitment as an Intervening Variable ]]>
<![CDATA[Eka Puspita Sari]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Fahrul Mauzu]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.964
<![CDATA[Purpose: This study aims to analyze the direct and indirect effects of workplace facilities and training on employee performance, with organizational commitment as an intervening variable. Research Method: Using an explanatory quantitative approach, this study employed a population of 120 active employees at the Dompu Regency Education, Youth, and Sports Office, with saturation sampling (census). Primary data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: Workplace amenities and training have been shown to have a positive and significant impact on employee performance. Training also significantly increases organizational commitment, which, in turn, positively impacts performance; thus, commitment partially mediates the training-performance relationship. However, workplace amenities do not significantly affect organizational commitment, so their mediating effect on this relationship is rejected. Implications: Local government administrators with limited regional budgets are advised to prioritize investment in human capital (training) to boost the skills and long-term commitment of civil servants. Future studies are recommended to explore the moderating effects of leadership styles. Originality: This study offers a novel perspective by examining the limitations of the Resource-Based View in the post-autonomy local public sector, empirically demonstrating that tangible assets (infrastructure) do not automatically translate into intangible assets (affective commitment) without a personal approach.]]>
<![CDATA[Employee Engagement and Psychological Well-Being on Employee Loyalty through Organizational Citizenship Behavior (OCB) ]]>
<![CDATA[Syidah Syidah]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Desi Rubiyanti]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.970
<![CDATA[Purpose: This research aims to analyze the effect of employee engagement and psychological well-being on employee loyalty through organizational citizenship behavior (OCB) as a mediating variable at Hotel Aman Gati and Any Lestari. Research Method: A quantitative approach was employed using a total sampling technique involving 45 operational employees. Data were collected via Likert-scale questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS. Results and Discussion: The findings reveal that both employee engagement and psychological well-being have a positive and significant direct impact on employee loyalty and OCB. Furthermore, OCB serves as a significant mediator, linking work engagement, psychological well-being, and long-term employee loyalty. Implications: Hotel management should develop strategic policies that support mental well-being and active engagement to retain human resources sustainably. Future research is recommended to increase sample sizes, include additional hotel tiers, and explore additional variables such as organizational culture. Originality: This study provides originality by empirically confirming the mediating role of OCB within the specific and rarely studied context of a local-scale hospitality ecosystem.]]>
<![CDATA[The Impact of Macroeconomic Factors on the IHSG, with Stock Prices as an Intervening Variable ]]>
<![CDATA[Dody Admiral Iskandar]]>;
<![CDATA[Muh. Ashary Anshar]]>;
<![CDATA[Andi Faisal Syam]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.971
<![CDATA[Purpose: This study aims to analyze the effects of exchange rates and inflation on the Composite Stock Price Index (IHSG), with LQ45 stock prices as an intervening variable, for the period 2021–2025. Research Method: This study employs a quantitative approach using monthly secondary data obtained from the Indonesia Stock Exchange, Bank Indonesia, and the Central Statistics Agency. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through path analysis and bootstrapping procedures using SmartPLS. Results and Discussion: The results show that the exchange rate has a positive effect on the LQ45 Stock Price and the IHSG, whereas inflation does not affect either variable. The LQ45 Stock Price has a positive effect on the IHSG and partially mediates the exchange rate's effect on the IHSG, but does not mediate the relationship between inflation and the IHSG. Implications: These findings underscore the importance of exchange rate stability as a foundation for investment decision-making and the formulation of capital market policies. Originality: The novelty of this study lies in testing the mediating role of the LQ45 stock price in explaining the transmission mechanism by which macroeconomic variables affect the IHSG.]]>
<![CDATA[Digital Marketing Strategies and Service Quality on Purchase Decisions: The Role of Purchase Intention as a Mediator in MSMEs ]]>
<![CDATA[Nining Farniati]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Ibrahim Zakariah]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.985
<![CDATA[Purpose: This study aims to empirically examine the effects of digital marketing strategy and service quality on purchasing decisions, using purchase intention as a mediating variable in a fashion MSME. Research Method: This explanatory quantitative study employed purposive sampling to select 97 active social media followers. Data were collected via online Likert-scale questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: Findings reveal that digital marketing directly and significantly influences purchasing decisions without building purchase intention. Conversely, service quality does not directly impact purchasing decisions; rather, it requires purchase intention as a full psychological mediator to generate real transactions. Implications: Fashion MSMEs should deploy aggressive digital marketing to drive quick sales conversions while simultaneously optimizing customer service quality to cultivate purchase intention for long-term engagement. Originality: This research resolves theoretical inconsistencies regarding the direct effects of digital marketing and service quality by integrating purchase intention as a psychological mediator in the highly dynamic digital fashion MSME sector.]]>
<![CDATA[The Effect of Competence and Preparedness on the Performance of Dompu Regency BPBD Staff in Disaster Emergency Response ]]>
<![CDATA[Muhamad Fauzan Fazrin]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Risca Ariska Ramadhan]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.986
<![CDATA[Purpose: This study aims to analyze and empirically demonstrate the extent of the influence of competence and preparedness on the performance of Dompu Regency BPBD employees during disaster emergency response. Research Method: This quantitative study employed saturation sampling across the entire population of 65 BPBD employees in Dompu Regency. Primary data were collected via a structured Likert-scale questionnaire and analyzed using multiple linear regression analysis. Results and Discussion: The test results demonstrate that competence and preparedness, both individually and collectively, have a positive and significant effect on employee performance. Furthermore, the preparedness variable had a stronger impact on performance than the competency variable. Implications: Local governments and relevant agencies are advised to prioritize development programs that not only enhance cognitive abilities but also strengthen employees’ mental resilience through crisis simulation training and stress management. Originality: This study fills a gap in the literature by focusing on aspects of organizational behavior within the BPBD of a small district with the sociogeographic characteristics of Dompu, complementing previous research that has largely focused on physical disaster infrastructure.]]>
<![CDATA[The Effect of Interest Rates on Investment Decision-Making in the Banking Sector Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Nissa Septiyani Haris]]>;
<![CDATA[Irwansyah Irwansyah]]>;
<![CDATA[Lilis Marlina]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.991
<![CDATA[Purpose: This study aims to analyze the effect of interest rates on investment decisions in banking sector companies listed on the Indonesia Stock Exchange (IDX). Research Method: This research employs an associative quantitative approach using secondary data sourced from annual financial reports on the IDX and the BI 7-Day Reverse Repo Rate. Utilizing a saturated sampling technique, the entire population of 46 banking companies was selected as the sample. Data analysis was conducted using simple linear regression and hypothesis testing via IBM SPSS. Results and Discussion: The test results demonstrate that interest rates do not have a significant effect on investment decisions, which are proxied by the Price-Earnings Ratio (PER) (sig. value 0.558 > 0.05; R² = 0.002). This indicates that investors respond more to the company's internal fundamental factors than to fluctuations in the macroeconomic benchmark interest rate. Implications: These findings recommend that investors prioritize analyzing a company's financial fundamentals when making investment choices. Future studies are advised to include other macroeconomic variables or specific financial performance indicators. Originality: The novelty of this research lies in its comprehensive examination of the entire banking sector population on the IDX, specifically using PER as a proxy for investment decisions amid recent benchmark interest rate dynamics.]]>
<![CDATA[Self-Efficacy and Task-Relevant Budgetary Participation on Managerial Performance through Transformational Leadership Style ]]>
<![CDATA[Nurul Auliyah Safitri]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Risca Ariska Ramadhan]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.992
<![CDATA[Purpose: This study aims to examine the effect of self-efficacy and task-relevant budgetary participation on managerial performance while analyzing the mediating role of transformational leadership among MSMEs in Dompu Regency. Research Method: An explanatory quantitative design was employed. Data were collected via questionnaires from 126 managers of halal-certified MSMEs, selected through purposive sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized for data analysis. Results and Discussion: The findings reveal that self-efficacy and task-relevant budgetary participation have no direct significant impact on managerial performance. However, transformational leadership successfully and significantly mediates both relationships. This proves that individual psychological potential and participative budgeting processes require a visionary leader to be converted into actual managerial effectiveness. Implications: MSME stakeholders and policymakers should prioritize transformational leadership development programs rather than merely focusing on technical administrative training to optimize resource management and operational efficiency. Originality: This research highlights transformational leadership as an indispensable catalyst that bridges cognitive factors and participative control systems within the resource-constrained ecosystem of developing regional MSMEs.]]>
<![CDATA[The Village Head’s Leadership Style and Its Impact on the Effectiveness of Community Empowerment Programs through Community Participation ]]>
<![CDATA[Sri Maryani]]>;
<![CDATA[Nurul Hayat]]>;
<![CDATA[Shoalihin Shoalihin]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.1003
<![CDATA[Purpose: This study aims to examine the effect of the village head's leadership style on the effectiveness of community empowerment programs, including the mediating role of community participation. Research Method: Using a quantitative correlational design, data were collected via Likert-scale questionnaires from 91 purposively sampled respondents from a population of 1,063 in Rababaka Village. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3.0. Results and Discussion: The findings reveal that leadership style has a positive and significant effect on both program effectiveness and community participation. Moreover, community participation significantly influences program effectiveness and effectively mediates the relationship between leadership style and program effectiveness. Implications: These findings suggest that village governments should abandon top-down approaches in favor of empathetic and inclusive leadership to foster active citizen involvement. Future research should expand the geographical scope and employ mixed-methods approaches. Originality: This study uniquely identifies community participation not merely as an administrative requirement but as a crucial mediating mechanism that bridges leadership vision and program success within the specific socio-cultural dynamics of Rababaka Village.]]>
<![CDATA[Perceived Organizational Support (POS) and Work Discipline on the Performance of Village Officials through Organizational Commitment as a Mediating Variable ]]>
<![CDATA[Nuraini Nuraini]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Shoalihin Shoalihin]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.1004
<![CDATA[Purpose: This study aims to analyze the effects of Perceived Organizational Support (POS) and work discipline on the performance of village apparatus, specifically examining organizational commitment as a mediating variable. Research Method: A quantitative approach was employed, using a saturated sampling (census) of 54 village apparatus across the villages of Lune, Jambu, and Ranggo, Indonesia. Data were collected via questionnaires on a 5-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: POS significantly enhances both apparatus performance and organizational commitment. While work discipline strongly builds commitment, it has little effect on direct performance. Furthermore, organizational commitment fails to mediate the relationship between POS, work discipline, and performance. This indicates that psychological attachment alone cannot drive optimal productivity without practical, task-related support. Implications: Village governments must prioritize creating supportive work environments and technical capacity-building rather than relying solely on apparatus loyalty to improve public service. Future studies should employ mixed methods and incorporate broader variables, such as leadership and motivation. Originality: This study provides novel empirical evidence that contextualizes Social Exchange Theory within rural public bureaucracy, demonstrating that the mediating efficacy of organizational commitment is neither universal nor uniform in village governance.]]>
<![CDATA[Perceived Government Support on MSME Business Performance: The Mediating Role of Digital Capability ]]>
<![CDATA[Aryani Aryani]]>;
<![CDATA[Muh. Syahru Ramadhan]]>;
<![CDATA[Fahrul Mauzu]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v4i3.1017
<![CDATA[Purpose: This study aims to examine how perceived government support affects MSME performance, mediated by digital capability in Dompu Regency. Research Method: A quantitative approach was used, involving a survey of 100 MSME actors selected through purposive sampling. Primary data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results and Discussion: The PLS-SEM analysis indicates that perceived government support significantly enhances both MSME performance and digital capability. Furthermore, digital capability positively affects performance and significantly mediates the relationship between government support and MSME performance. This demonstrates that external government support requires internal digital internalization to optimize business results. Implications: Theoretically, it extends the Resource-Based View by positioning digital capability as a strategic mechanism. Practically, it urges local policymakers to integrate digital competency training into MSME empowerment programs. Future studies should expand geographically and explore other moderating factors. Originality: This research uniquely positions digital capability as a mediator rather than an independent variable in a non-metropolitan context characterized by distinct gaps in digital infrastructure.]]>
