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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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Innovations in Risk Measurement and Management for Strategic Financing Decisions Sugianto, Sugianto; Hasriani, Hasriani; Noor, Randy Mauna
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.263

Abstract

Purpose: This study explores risk measurement and management advancements to inform strategic financing decisions. It highlights the importance of innovative methodologies in enhancing organizational resilience and optimizing resource allocation amidst evolving financial landscapes. Research Design and Methodology: The research employs a robust and comprehensive quantitative descriptive approach, incorporating a systematic literature review and thematic coding techniques to analyze existing scholarly works. This methodology ensures a thorough and reliable examination of prevalent risk factors, existing models' efficacy, and technological solutions' integration in risk management. The findings are therefore grounded in a solid foundation of academic research and analysis. Findings and Discussion: The findings reveal that advanced quantitative models have significantly improved financial risk assessment accuracy, such as Value at Risk (VaR) and Conditional Value at Risk (CVaR). Behavioral finance insights emphasize the impact of cognitive biases on risk perception and decision-making. Technological innovations like artificial intelligence (AI) and blockchain have revolutionized risk management practices by offering real-time data analysis and enhanced transparency. Integrating environmental, social, and governance (ESG) factors into risk frameworks is crucial for aligning organizational strategies with sustainability imperatives. Implications: The research underscores the practical implications for organizations, highlighting the need to adopt a multi-dimensional approach to risk management. This approach combines quantitative models, behavioral insights, and advanced analytics, enabling better anticipation and mitigation of risks. This strategy empowers organizations to make informed strategic financing decisions by fostering organizational resilience and sustainable growth. Future research should focus on longitudinal studies, interdisciplinary collaboration, and the impact of emerging technologies and ESG factors on risk management practices.
Enhancing Public Financial Management through Performance Evaluation and Cost Systems Nurfadila, Nurfadila
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.264

Abstract

Purpose: This study aims to explore public financial management (PFM) through performance evaluation and cost systems, seeking to enhance the efficiency, effectiveness, and accountability of managing public funds. The study highlights the importance of integrating performance evaluation and cost systems to achieve optimal resource allocation and transparency in attaining societal objectives. Research Design and Methodology: This research employs a qualitative approach through a literature review. The research process involves systematic searches of relevant literature, thematic analysis, and synthesis of findings from various studies. The focus is on the design, implementation, and impact of performance evaluation and cost systems in PFM and the challenges and opportunities encountered in their application. Findings and Discussion: The findings indicate that integrating performance evaluation and cost systems can improve public financial management by providing more comprehensive information for decision-making. This integration enables governments to allocate resources more efficiently, identify areas for improvement, and enhance transparency and accountability in managing public funds. However, the study also identifies challenges related to data availability, organizational complexity, and cultural resistance to change. Implications: This study has a practical impact on governments and policymakers in optimizing public financial management. Investment in data infrastructure, capacity-building, and change management strategies is necessary to overcome challenges in implementing integrated performance evaluation and cost systems. Furthermore, the study encourages further research to explore these integrated systems' long-term impact and sustainability in different contexts.
Exploring the Evolution of Budgeting Practices from Traditional to Technology Sonjaya, Yaya
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.265

Abstract

Purpose: This study explores the evolution of budgeting practices from traditional to contemporary technology-driven approaches. It examines how technological advancements and organizational changes have transformed budgeting processes, highlighting the shift towards more flexible and data-driven methodologies. Research Design and Methodology: This study embarks on a journey of comprehensive literature review using a qualitative research approach. The methodology involves systematic searches of academic databases, thematic analysis and synthesis of findings from relevant studies. The research focuses on the design, implementation, and impact of both traditional and modern budgeting practices, as well as the challenges associated with technological adoption. Findings and Discussion: The findings reveal that traditional budgeting methods, characterized by hierarchical and fixed targets, must be revised in dynamic business environments. Technological innovations, such as ERP systems and cloud-based platforms, significantly improve efficiency, accuracy, and decision-making. Alternative frameworks like the Balanced Scorecard and Beyond Budgeting promote strategic alignment and organizational agility. However, challenges such as data security, integration complexities, and resistance to change remain significant barriers to full adoption. Implications: This study's findings have direct and practical implications for financial managers and policymakers seeking to optimize budgeting processes. Investing in robust data infrastructure and fostering a culture of continuous improvement is essential for leveraging the benefits of technological innovations. Future research should focus on the long-term impacts of these practices and explore strategies to overcome implementation challenges. This will help organizations achieve greater agility, responsiveness, and competitiveness in an increasingly digitalized business landscape.
Unveiling the Art and Science of Investment and Financing Decision Making Ibrahim, Fifi Nurafifah
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.266

Abstract

Purpose: This study explores the intricate dynamics of investment and financing decision-making, emphasizing the integration of qualitative judgment and quantitative analysis. The research investigates the foundational theories, empirical findings, and practical implications that shape these decisions, highlighting their significance in financial management and economic activities. Research Design and Methodology: The research employs a comprehensive literature review methodology, systematically analyzing existing scholarly works to identify themes, patterns, and relationships within the literature. This approach involves identifying relevant sources through extensive search strategies, critically evaluating the quality and relevance of the selected literature and synthesizing key findings and theoretical insights. Findings and Discussion: The study reveals that a complex interplay of theoretical frameworks and empirical evidence drives investment and financing decisions. The Modigliani-Miller theorem and the efficient market hypothesis provide foundational insights, while behavioral finance highlights cognitive biases that influence decision-making. Empirical findings emphasize the role of firm-specific characteristics and market conditions in shaping capital structure choices and investment behavior. Practical considerations, including managerial overconfidence and asymmetric information, further complicate these decisions. Implications: The insights from this research are valuable for practitioners, policymakers, and researchers. Understanding the multifaceted nature of investment and financing decisions can enhance financial management practices, inform regulatory frameworks, and guide future research directions. Integrating theoretical insights with empirical evidence and practical considerations enables stakeholders to navigate the complexities of financial markets, fostering informed decision-making and promoting sustainable economic growth.
Sustaining Prosperity: Exploring Fiscal and Financial Sustainability in the Context of Dynamic Fiscal Policy Limoa, William S; Weku, Christoffel E F
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.276

Abstract

Purpose: This study explores how fiscal policy and financial sustainability support sustainable economic prosperity amid global instability. It examines the impact of government taxation and spending decisions on economic outcomes, aggregate demand, employment, inflation, social welfare, infrastructure development, and income inequality. Financial sustainability is analyzed through prudent fiscal management and debt sustainability, focusing on long-term government finance viability and mitigating fiscal risks. Research Design and Methodology: The study employs a qualitative methodology, incorporating a comprehensive literature review of theoretical works, empirical studies, and policy analyses. Data is collected through systematic reviews of scholarly articles, books, policy reports, and official publications. Thematic analysis techniques, including coding and categorization, synthesize findings, with reflexivity to consider assumptions and biases. Findings and Discussion: The research underscores the importance of flexibility and adaptability in fiscal policy, highlighting automatic stabilizers and countercyclical policies for economic stabilization and sustainable growth. Prudent debt management, including debt restructuring and fiscal consolidation, is vital for mitigating fiscal risks and ensuring debt sustainability. The findings emphasize integrating fiscal sustainability with broader economic and social goals and the need for institutional reforms and international cooperation to enhance fiscal governance. Implications: The study provides insights for policymakers on the importance of fiscal prudence and sustainability. It advocates for a balanced approach that addresses short-term stabilization and long-term goals and calls for institutional reforms to improve fiscal discipline, transparency, and accountability. By integrating interdisciplinary perspectives, policymakers can develop resilient and sustainable fiscal policies that promote long-term prosperity and social equity.
The Transformative Implications of Technology on Accounting Practices Shaleh, Musliha
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.278

Abstract

Purpose: This study examines the impact of technology integration on accounting practices, focusing on enhancing efficiency, accuracy, and accountants' evolving responsibilities. It hypothesizes that advancements in cloud computing, Artificial Intelligence (AI), and Big Data analytics improve financial reporting while introducing cybersecurity and ethical challenges. Research Design and Methodology: This research synthesizes findings from scholarly works using a systematic literature review to analyze how automation, real-time data access, and digital tools reshape financial reporting and accountants’ roles. Findings and Discussion: The study finds that technology significantly enhances efficiency and accuracy, allowing accountants to shift from data processors to strategic advisors. However, challenges such as cybersecurity risks, data privacy concerns, and the need for continuous upskilling remain critical. Implications: The findings emphasize the need to integrate technological competencies into accounting education and for policymakers to regulate responsible technology adoption. Future research should explore the long-term effects of emerging technologies on accounting ethics, governance, and regulatory frameworks to support sustainable digital transformation.
Examining the Decision Matrix between Dividends and Share Repurchases in Corporate Finance Rahman, Abdul
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.304

Abstract

Purpose: This study explores the factors influencing a company's decision to choose between dividend payments and share repurchases and their impact on capital structure and shareholder value. Research Design and Methodology: The study identifies critical themes and trends shaping dividend and share repurchase decisions through a systematic review and analysis of existing literature, incorporating theoretical frameworks and empirical findings. The research methodology emphasizes rigor, transparency, and reflexivity, ensuring the credibility of the conclusions derived from the literature synthesis. Findings and Discussion: The results show that companies with stable cash flow choose dividends to provide consistent returns to shareholders. In contrast, companies with high growth prospects prefer share buybacks to maintain financial flexibility and increase EPS. Market conditions and investor preferences also play an essential role in this decision. Implications: This research provides insights for management to adjust the payout policy to market conditions and the company's strategic objectives to optimize shareholder value and maintain financial flexibility.
Measuring the Prospective Efficiency Gains from Restructuring in Mergers and Acquisitions Andanika, Andanika
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.310

Abstract

Purpose: This study investigates the key factors influencing post-merger integration (PMI) success in mergers and acquisitions (M&A), focusing on internal organizational dynamics, external environmental conditions, and digital technology adoption. Research Design and Methodology: A systematic literature review synthesizes existing research on M&A transactions, organizational behavior, leadership, technology adoption, and regulatory compliance to analyze PMI challenges and success determinants. Findings and Discussion: The findings highlight that proactive leadership, effective communication, and transparent decision-making are crucial in fostering organizational cohesion and reducing resistance to change. Additionally, digital technology significantly enhances operational efficiency and drives value creation in the post-merger phase. Implications: The study underscores the need for a holistic and strategic approach to PMI, ensuring that internal and external factors are effectively managed. These insights contribute to the academic discourse on M&A by providing practical recommendations for corporate leaders, policymakers, and researchers to enhance PMI outcomes. Future research should explore industry-specific integration challenges and the evolving role of digitalization in optimizing M&A success.
The Impact of Environmental Policies on Corporate Strategies: A Systematic Review Wahyuni, Wahyuni; Hazizah, Mawaddah Tuhfah; Ramadhani, Alya; Ahmad, Azis
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.353

Abstract

Purpose: This systematic review investigates the complex relationship between environmental policies and corporate strategies, aiming to understand their mechanisms and impacts. The goal is to comprehensively analyze existing literature to determine how environmental policies shape firms' strategic behaviors and organizational outcomes. Research Design and Methodology: Employing a systematic approach, this study synthesizes diverse sources and disciplines to identify key drivers and barriers influencing firms' responses to environmental policies. Quantitative and qualitative methodologies are integrated to explore the dynamic relationship between regulatory compliance and corporate strategies. Findings and Discussion: The findings reveal that regulatory compliance drives innovation in firms, advancing sustainability practices and competitive advantage. Additionally, integrating environmental considerations into corporate governance enhances resilience and promotes a culture of sustainability. The discussion highlights the positive impact of regulatory-induced innovation on firms' strategic behaviors while acknowledging the challenges of regulatory complexities and financial constraints. Implications: The implications underscore the importance of proactive environmental management in navigating regulatory complexities and positioning firms for long-term success. This study contributes to advancing theoretical understanding and guiding managerial practice in fostering sustainable business practices and environmental stewardship within the corporate sector.
The Role of Corporate Finance in Maximizing Shareholder Wealth and Driving Sustainable Growth Ermawati, Yana
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.384

Abstract

Purpose: This research comprehensively explores the multifaceted dynamics of corporate finance and its critical role in maximizing shareholder wealth and driving sustainable growth in organizations. Research Design and Methodology: This study uses qualitative research to synthesize insights from multiple disciplines, including traditional finance theory, empirical evidence, behavioral finance insights, and regulatory analysis. Findings and Discussion: The results highlight the importance of capital structure decisions, dividend policy choices, and effective corporate governance mechanisms in influencing shareholder value creation and firm performance. In addition, integrating sustainable practices, particularly environmental, social, and governance (ESG) factors, is emerging as an essential trend shaping corporate finance practices. These findings confirm the need for adaptive financial strategies and strong management, especially in emerging markets. Implications: The findings demonstrate the importance of adaptive financial strategies and strong governance in creating shareholder value and promoting sustainable growth. They may inform regulatory reforms to improve corporate finance practices' transparency, accountability, and market integrity.

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