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
107 Documents
<![CDATA[Analysis of Financial Reporting Errors and Their Impact on Stakeholder Trust ]]>
<![CDATA[Zakaria, Zakaria]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.398
<![CDATA[Purpose: This study systematically examines the relationship between financial reporting errors and their impact on stakeholder trust. It will focus on the types and intensity of errors and explore strategies for trust recovery after identifying mistakes. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) method, analyzing existing studies on financial reporting errors, their effects on stakeholder trust, and the mechanisms for regaining trust post-error. The review encompasses both mature and emerging markets, providing a global perspective. Findings and Discussion: The analysis reveals that intentional financial reporting errors, such as manipulation, cause significantly more significant damage to stakeholder trust than unintentional errors like technical mistakes. The severity of the errors also plays a crucial role in determining the level of trust erosion. Effective recovery strategies, including transparency, stakeholder engagement, and governance reforms, are essential for restoring trust. However, even with corrective actions, companies may not fully regain the same confidence level, especially following severe or high-profile errors. Implications: This study offers practical insights for corporate governance by highlighting the need for robust internal controls and transparent communication to address financial reporting errors. Companies can use these findings to develop strategic approaches that minimize the long-term damage to stakeholder trust and ensure more effective recovery after identifying financial discrepancies.]]>
<![CDATA[The Dilemma Between Shareholder Value and Long-term Business Sustainability ]]>
<![CDATA[Muslim, Muslim]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.427
<![CDATA[Purpose: This study investigates the tension between short-term shareholder value creation and long-term business sustainability in publicly traded companies. It explores how firms balance the pressure for immediate financial returns with the need to invest in sustainable practices for future viability. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) methodology, analyzing existing literature on strategic frameworks such as ESG integration, strategic agility, and shared value creation. The study synthesizes insights from relevant academic sources to comprehensively understand how companies manage the conflict between short-term and long-term objectives. Findings and Discussion: The findings reveal that companies often prioritize short-term profits due to shareholder pressure, which can hinder long-term sustainability efforts. However, firms that adopt strategic agility and integrate ESG into their core strategies are better equipped to navigate future risks and maintain competitiveness. The study also highlights the effectiveness of shared value creation in helping companies align profitability with social and environmental responsibilities, demonstrating that sustainability practices contribute to long-term shareholder value. Implications: This study offers practical implications for corporate management, emphasizing the need for a balanced approach that meets both short-term financial goals and long-term sustainability. It calls for increased transparency, stakeholder engagement, and adopting integrated reporting to enhance corporate accountability. Future research could further explore how smaller firms and industries address this dilemma.]]>
<![CDATA[The Role and Effectiveness of Insurance and Hedging in Reducing the Risk of Financing Decisions ]]>
<![CDATA[Makkulau, Andi Runis]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.432
<![CDATA[Purpose: This study examines the role and effectiveness of combining insurance and hedging as complementary strategies for managing financing risk in volatile economic environments. By investigating how these two risk management tools work together, the study aims to provide insights into how companies can optimize their financial stability through integrated risk mitigation. Research Design and Methodology: A systematic literature review (SLR) was conducted to analyze recent research on insurance and hedging within financial risk management frameworks. The study evaluates empirical and theoretical sources to explore the synergy between these strategies and their applicability across different risk scenarios. Findings and Discussion: The findings reveal that insurance protects companies from direct operational risks, such as asset damage and unexpected losses, while hedging mitigates market volatility risks, including interest rate and commodity price fluctuations. The combined use of these tools offers a dual-layered approach, providing comprehensive protection against diverse financial risks. Additionally, the study highlights the importance of regulatory support in facilitating access to these instruments, strengthening corporate resilience and stakeholder confidence. Implications: This research contributes to theory and practice by enhancing understanding of dual-instrument risk management. For managers, the findings serve as a guide for selecting appropriate risk mitigation strategies and balancing cost-efficiency and stability. For policymakers, the study underscores the need for a supportive regulatory environment to implement these strategies effectively. Future research could explore sector-specific applications and long-term effects on corporate performance.]]>
<![CDATA[Decision Analysis of Dividend Distribution versus Share Buyback in Shareholder Value Strategy ]]>
<![CDATA[Syaiful, Syaiful]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.433
<![CDATA[Purpose: This study analyzes the decision-making process behind dividend distribution and share buybacks, focusing on how companies balance short-term financial goals with long-term shareholder value maximization. The research addresses how internal factors, such as cash flow stability and profitability, and external factors, such as market conditions and investor expectations, influence these financial strategies. Research Design and Methodology: This study uses a qualitative systematic literature review (SLR) to synthesize findings from recent studies on corporate financial strategies. The research consolidates insights into the underlying mechanisms, strategic motivations, and implications of dividend and buyback policies by reviewing and analyzing relevant literature from reputable academic sources. Findings and Discussion: The findings reveal that dividend distribution fosters investor trust by providing consistent returns, signaling financial stability, and enhancing corporate reputation. Conversely, share buybacks offer companies greater flexibility, particularly in volatile markets, by reducing the number of outstanding shares and signaling stock undervaluation. The discussion highlights that both strategies serve as mechanisms to mitigate agency conflicts, aligning management actions with shareholder expectations. However, buybacks must be transparent to avoid negative perceptions of financial manipulation. Implications: The study underscores the practical importance of aligning capital return policies with investor preferences and corporate growth objectives. Managers are encouraged to communicate transparently and adopt balanced financial policies supporting shareholder returns and sustainable reinvestment. Policymakers may also benefit from understanding how regulatory changes impact corporate payout decisions, providing a basis for more effective corporate governance frameworks.]]>
<![CDATA[Financial Management's Response to Tightening Regulation in the Aftermath of Global Financial Scandals ]]>
<![CDATA[Marota, Rochman]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.434
<![CDATA[Purpose: This study examines financial management's strategic responses to tightening regulatory frameworks after global financial scandals. It focuses on how organizations maintain compliance while balancing operational efficiency, highlighting the role of governance strategies, organizational culture, and technology in financial reporting processes. Research Design and Methodology: A systematic literature review (SLR) approach synthesized findings from peer-reviewed journal articles and relevant academic publications. The study integrates insights from recent research to explore the interplay between regulatory adherence, governance frameworks, and organizational performance, focusing on sector-specific dynamics and technological innovations. Findings and Discussion: The study identifies that companies effectively navigating stringent regulations often implement advanced technologies such as blockchain and data analytics to enhance reporting accuracy and mitigate risks of manual errors. A strong organizational culture emphasizing transparency and accountability was found to improve compliance and foster stakeholder trust. However, companies with limited resources face challenges in adopting such technologies, which may affect their ability to meet regulatory requirements efficiently. Sectoral differences also play a significant role, with the financial sector adapting more readily to regulatory changes than other industries. Ethical leadership and cross-functional collaboration were critical in addressing cultural resistance and ensuring robust regulatory implementation. Implications: The study provides practical recommendations for financial managers to enhance compliance through capacity-building initiatives, investment in automated reporting systems, and strengthening internal control mechanisms. For policymakers, it suggests the importance of tailoring regulations to industry-specific needs to avoid overburdening organizations and ensure more effective governance practices.]]>
<![CDATA[Brand Experience and Brand Loyalty: The Mediating Role of Brand Love and Susceptibility to Normative Influence ]]>
<![CDATA[Akbar Prakosa, Muhammad Rizki]]>;
<![CDATA[Kuswati, Rini]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i2.501
<![CDATA[Purpose: This research analyzes the effects of brand experience on brand loyalty for Le Minerale products, considering the mediating roles of brand love and susceptibility to normative influence. Six hypotheses are formulated to explore direct and indirect relationships among the variables. Research Method: A quantitative approach is employed, utilizing an online survey. The sample consists of 173 university students in Indonesia who have consumed Le Minerale. Purposive sampling is used. Data analysis is conducted with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0. Seventeen indicators are used to measure Brand Experience, Brand Love, Brand Loyalty, and Susceptibility to Normative Influence. Results and Discussion: Brand Experience positively influences Brand Love, which affects both Brand Loyalty and Susceptibility to Normative Influence. Susceptibility to Normative Influence also directly impacts Brand Loyalty. Mediation analysis reveals that Brand Love mediates the effect of Brand Experience on Brand Loyalty, while Susceptibility to Normative Influence mediates the relationship between Brand Love and Brand Loyalty. Implications: The study highlights the significant role of emotional and social influences in Le Minerale’s marketing. Future research should consider broader populations and additional variables, such as brand trust and social media engagement, to gain a more comprehensive understanding of the topic.]]>
<![CDATA[Etika pemasaran terhadap minat pembelian konsumen melalui citra merek ]]>
<![CDATA[Zahroh, Aisya Munifatuz]]>;
<![CDATA[Kisti Nur Aliyah]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i2.507
<![CDATA[Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh etika pemasaran terhadap minat pembelian konsumen, dengan citra merek sebagai variabel mediasi. Metode Penelitian: Penelitian ini dilakukan pada generasi z di Kota Surakarta yang terpapar konten pemasaran Cleora Beauty, sebuah merek yang pernah menuai kontroversi akibat kontennya. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Structural Equation Modeling (SEM) berdasarkan Partial Least Squares (PLS). Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa etika pemasaran memiliki pengaruh yang signifikan terhadap citra merek dan minat pembelian, baik secara langsung maupun tidak langsung. Citra merek terbukti menjadi variabel mediasi yang signifikan dalam pengaruh etika pemasaran terhadap minat pembelian. Implikasi: Secara praktis, hasil penelitian ini dapat menjadi acuan bagi perusahaan dalam merancang kampanye pemasaran yang tidak hanya efektif secara komersial tetapi juga etis dan bertanggung jawab.]]>
<![CDATA[Kontribusi Pemikiran Ekonomi Abu Yusuf Terhadap Sistem Ekonomi Islam ]]>
<![CDATA[Safitri, Atika]]>;
<![CDATA[Amelia Putri]]>;
<![CDATA[Annisa Riani Simbolon]]>;
<![CDATA[Muhammad Farhan]]>;
<![CDATA[Ika Salsabila]]>;
<![CDATA[Fitri Hayati]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i2.508
<![CDATA[Tujuan: Penelitian ini bertujuan untuk menganalisis kontribusi pemikiran ekonomi Abu Yusuf Ya'qub bin Ibrahim al-Ansari terhadap sistem ekonomi Islam. Fokus utama kajian ini adalah kontribusi pemikiran Abu Yusuf dalam mewujudkan keadilan sosial, kesejahteraan publik, dan peran negara dalam pengelolaan ekonomi melalui karya monumentalnya Kitab al-Kharaj. Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Data dikumpulkan melalui kajian terhadap literatur klasik karya Abu Yusuf serta analisis interpretatif dari berbagai studi kontemporer yang membahas pemikiran ekonomi Islam dan pengaruhnya terhadap kebijakan ekonomi di dunia Islam. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pemikiran Abu Yusuf memiliki dampak signifikan dalam pembentukan sistem ekonomi Islam, terutama dalam hal perpajakan (kharaj, ushr), distribusi kekayaan, dan peran negara. Meskipun lahir dalam konteks sejarah tertentu, prinsip-prinsip ekonomi yang diajukan tetap relevan dalam menjawab tantangan ekonomi kontemporer, termasuk isu ketimpangan dan tata kelola fiskal. Implikasi: Pemikiran Abu Yusuf dapat dijadikan dasar konseptual dalam merancang sistem ekonomi Islam modern yang berkeadilan, berkelanjutan, dan berorientasi pada kemaslahatan. Temuan ini memiliki implikasi praktis bagi pengembangan kebijakan fiskal dan kelembagaan publik di negara-negara berpenduduk mayoritas Muslim.]]>
<![CDATA[An Analysis of Consumer Purchase Decisions Influenced by Product Quality, Live Shopping, and Product Information ]]>
<![CDATA[Azhari, Azlan]]>;
<![CDATA[Ridha, Achmad]]>;
<![CDATA[Hasnidar, Hasnidar]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i2.511
<![CDATA[Purpose: This study investigates the impact of product quality, live shopping, and product information on consumer purchasing decisions, with a specific focus on Nanotech Protection automotive care products sold through TikTok Shop. The research investigates whether each factor, individually and collectively, significantly influences the shaping of consumer behavior in a digital commerce setting. Research Method: This study adopted a quantitative research approach, the study collected data from 85 consumers in Makassar City who had previously purchased Nanotech Protection products via TikTok Shop. This analysis was supported by validity and reliability testing, as well as t-tests, F-tests, and R-square analysis, all processed using SPSS version 27 to ensure statistical accuracy and robustness. Results and Discussion: The results show that product quality, live shopping, and product information have a statistically significant and positive effect on consumer purchase decisions, with product quality being the most influential factor. Implications: The study offers valuable insights for marketers, particularly in digital commerce, on how to strategically integrate high product standards with engaging live content and accurate product information. Future research is suggested to expand the geographical scope and adopt longitudinal approaches.]]>
<![CDATA[Konservatisme Akuntansi di Tengah Tekanan Finansial dan Peluang Pertumbuhan: Bukti dari Perusahaan BUMN Indonesia ]]>
<![CDATA[Amalia, Rizka]]>;
<![CDATA[Sukron M, Imam]]>;
<![CDATA[Aminah, Aminah]]>;
<![CDATA[Muyassaroh]]>;
<![CDATA[Silvia Agustina]]>;
<![CDATA[Firman Tatariyanto]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i2.512
<![CDATA[Tujuan: Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh financial distress dan growth opportunity terhadap konservatisme akuntansi pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2021. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode purposive sampling untuk pemilihan sampel. Sampel yang digunakan sebanyak 13 perusahaan dengan total 65 observasi selama lima tahun. Teknik analisis yang digunakan adalah regresi linier berganda, dengan bantuan software EViews 10 untuk mengolah data. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan terhadap konservatisme akuntansi. Hal ini mengindikasikan bahwa perusahaan yang mengalami tekanan keuangan cenderung menerapkan prinsip kehati-hatian dalam pelaporan keuangan. Growth opportunity juga terbukti berpengaruh signifikan terhadap konservatisme akuntansi, yang mengarah pada perilaku manajerial yang lebih konservatif dalam menghadapi tekanan pertumbuhan dan ekspektasi pemangku kepentingan. Implikasi: Penelitian ini memberikan kontribusi dalam pengembangan literatur akuntansi, khususnya terkait faktor-faktor yang memengaruhi kebijakan pelaporan konservatif di perusahaan BUMN. Secara praktis, hasil studi ini dapat menjadi acuan bagi manajemen dan regulator dalam merumuskan kebijakan pelaporan yang lebih akuntabel, terutama dalam menghadapi kondisi keuangan yang dinamis.]]>
