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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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Evaluation of Liquidity, Capital Structure, and Risk Management Challenges in Maintaining Company Financial Stability Muchsidin, Feronika Fungky; Ramlah, Ramlah; Samalam, Abdul Gafar; Wahab, Abdul; Lawalata, Izaac L D
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.v3i3.585

Abstract

Purpose: This research aims to evaluate the challenges companies face in maintaining financial stability through the integrated management of liquidity, capital structure, and risk management. The study examines how these elements interact and impact corporate financial resilience, particularly during periods of global economic uncertainty. Research Method: The study adopts a qualitative systematic literature review approach, analyzing recent research and theoretical frameworks related to liquidity management, capital structure, and risk management. This method enables a comprehensive examination of how these financial elements contribute to overall corporate stability across various sectors, with a primary focus on the e-commerce industry. Results and Discussion: The research reveals that effective liquidity management enables companies to meet their short-term obligations while maintaining operational flexibility. A balanced capital structure reduces financial risks, while proactive risk management strategies, such as hedging and diversification, mitigate exposure to market volatility. The integration of these elements allows firms to navigate economic disruptions more effectively. Additionally, the role of technology in enhancing real-time financial decision-making is emphasized as a critical factor in maintaining long-term financial stability. Implications: The study highlights the practical and managerial importance of adopting an integrated approach to liquidity, capital structure, and risk management. Business leaders are encouraged to leverage digital technologies to enhance financial management practices, ensuring corporate resilience in a rapidly changing global market. Policymakers can also use these insights to inform regulatory frameworks that support the financial stability of various industries.
Analysis of the Challenges of Sustainable Organizational Development in a Changing Business Environment Wijayanto, Ahmad; Panus, Panus; Hamdat, Aminuddin; Rizal, Muhammad; Salam, Karta Negara
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.v3i3.587

Abstract

Purpose: This study examines the challenges organizations face in implementing sustainable development strategies within a rapidly evolving business environment. It examines key barriers, including regulatory constraints, financial limitations, technological adoption difficulties, and organizational resistance, while assessing the roles of leadership, governance, and innovation in fostering sustainability. Research Method: This study adopts a Systematic Literature Review (SLR) approach, synthesizing existing research from peer-reviewed academic sources to analyze sustainability challenges and strategic responses. The review integrates perspectives from Institutional Theory to understand how external pressures influence corporate sustainability practices. The study also considers empirical findings from recent literature to provide a structured evaluation of the factors affecting sustainability integration. 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, including high investment costs and skill gaps. Furthermore, effective leadership and corporate governance are critical in shaping organizational sustainability cultures. Implications: This study provides practical insights for businesses, policymakers, and researchers, highlighting the importance of integrated sustainability strategies that extend beyond mere 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.
Pengaruh Perencanaan Anggaran, Pencatatan Administrasi dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Perdana, Muh. Jihan; Mahmud, Mahmud; Shoalihin, Shoalihin
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.v3i3.601

Abstract

Tujuan: Untuk menganalisis pengaruh perencanaan anggaran, pencatatan administrasi, dan kompetensi sumber daya manusia terhadap penyerapan anggaran pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak (DP3A) Kabupaten Dompu. Isu rendahnya penyerapan anggaran pemerintah daerah merupakan masalah klasik di Indonesia yang dapat menghambat pelayanan publik dan pembangunan. Metode Penelitian: Metode kuantitatif-deskriptif dengan pendekatan survei. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 30 responden, yaitu seluruh pegawai yang terlibat dalam pengelolaan anggaran di DP3A Kabupaten Dompu (total sampling). Data yang terkumpul dianalisis menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS Statistics 21, didahului dengan uji kualitas data (validitas dan reliabilitas) serta uji asumsi klasik (normalitas, multikolinearitas). Hasil dan Pembahasan: Bahwa secara parsial, perencanaan anggaran memiliki pengaruh terhadap penyerapan anggaran, namun tidak signifikan secara statistik (Sig. 0.056 > 0.05). Sementara itu, pencatatan administrasi (Sig. 0.475 > 0.05) dan kompetensi sumber daya manusia (Sig. 0.428 > 0.05) tidak menunjukkan pengaruh yang signifikan secara parsial terhadap penyerapan anggaran. Namun, secara simultan atau bersama-sama, perencanaan anggaran, pencatatan administrasi, dan kompetensi sumber daya manusia secara signifikan berpengaruh terhadap penyerapan anggaran (F hitung 18.720 > F tabel 2.74, Sig. 0.000 < 0.05). Model regresi mampu menjelaskan 68,4% variasi penyerapan anggaran. Implikasi: Hal ini menekankan bahwa meskipun masing-masing faktor mungkin tidak selalu berpengaruh signifikan secara mandiri, sinergi dan keterpaduan antara perencanaan anggaran yang baik, pencatatan administrasi yang tertib, serta kompetensi SDM yang memadai sangat vital untuk mencapai optimalisasi penyerapan anggaran. Oleh karena itu, upaya peningkatan penyerapan anggaran di DP3A Kabupaten Dompu perlu pendekatan holistik yang menyentuh ketiga aspek ini secara terintegrasi, bukan hanya fokus pada satu aspek saja.
Analysis of Employee Development Strategies to Improve Skills and Motivation in the Company Erfan, Muhammad; Bakri, Muhammad
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.v3i3.602

Abstract

Purpose: This study explores the effectiveness of employee development strategies in enhancing workforce skills and motivation, particularly in the context of digital transformation and evolving work environments. It integrates training methodologies, career development initiatives, and motivation theories to provide a holistic framework for sustainable workforce growth. The study also identifies differences in strategy implementation between large corporations and small and medium-sized enterprises (SMEs), addressing key challenges and opportunities in employee development. Research Method: This research employs a Systematic Literature Review (SLR) approach, synthesizing peer-reviewed journal articles and scholarly sources from Elsevier, Emerald, Wiley, and Springer published after 2018. The methodology involves structured data extraction, thematic categorization, and critical analysis to assess trends in training effectiveness, motivation, and career development strategies. By systematically reviewing recent empirical and theoretical studies, this research presents a comprehensive synthesis of the latest insights on employee development. Results and Discussion: The findings highlight that technology-driven training, mentoring, and structured learning initiatives have a significant impact on improving employee competence and motivation. A balance between intrinsic and extrinsic motivation is essential for sustaining engagement and retention. The study also underscores the impact of digitalization, necessitating adaptive workforce training models. Differences in strategy implementation between large firms and SMEs reveal that while large corporations benefit from structured development programs, SMEs can leverage alternative strategies such as community-based training and collaborative skill-building initiatives. Implications: This research provides practical insights for business leaders and HR practitioners, emphasizing the importance of data-driven, flexible, and technology-integrated employee development strategies. It also offers policy recommendations for supporting workforce upskilling in response to rapid industry changes. Future research should explore sector-specific workforce development models and empirically validate these strategies in diverse organizational settings.
Leveraging Big Data for Competitive Advantage: A Review in Business Analytics Baottong, Mozes Haryanto; Baharuddin, Ceskakusumadewi; Sari M, Fitri Indah; Sasmita, Halida; Salam, Karta Negara
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.v3i3.604

Abstract

Purpose: This study examines the strategic integration of big data analytics for achieving competitive advantage in business analytics. Research Method: This study employs a mixed-methods approach, integrating a comprehensive literature review with empirical investigation. Quantitative data was collected via surveys from 200 senior executives, data scientists, and IT managers across various industries. Qualitative data were gathered through semi-structured interviews with 30 participants, providing in-depth insights into the strategic, organizational, and cultural factors influencing the implementation of big data. Results and Discussion: The findings reveal that strategic alignment is crucial for the successful implementation of significant data initiatives—companies with clear strategic alignment report higher returns on investment. Big data significantly enhances customer segmentation, targeting, and personalization in marketing, while also improving supply chain visibility and resilience. However, challenges such as the skills gap, data quality issues, and security concerns impede effective utilization. The study emphasizes the importance of fostering a data-driven culture and implementing robust data governance frameworks. The discussion links these findings with theoretical concepts, supporting hypotheses, and prior research, highlighting the need for integrated frameworks that align significant data initiatives with business strategies. Implications: The study provides practical guidelines for organizations to enhance their competitive advantage by leveraging big data. Recommendations include developing integrated strategies, investing in training programs, promoting data literacy, and ensuring high data quality and security. Addressing these challenges enables organizations to leverage big data analytics for a sustained competitive advantage fully.
Pengaruh Kompetensi SDM dan Kualitas Informasi Keuangan Terhadap Kinerja UMKM dengan Pengambilan Keputusan sebagai Pemediasi Su’ara, Asy; Subhan, Ega Saiful; Sumarni, Sumarni
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.v3i3.605

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumberdaya manusia (SDM) dan kualitas informasi keuangan terhadap kinerja UMKM dengan pengambilan keputusan sebagai variabel intervening. Penelitian ini dilakukan pada pelaku UMKM di Kecamatan Dompu. Metode Penelitian: Metode kuantitatif-deskriptif, Data dikumpulkan melalui kuesioner dengan 95 sampel dan menganalisis menggunakan metode Structural Equation Modeling Partial Least Square (SEM-PLSM) melalui aplikasi SmartPLS. Hasil dan Pembahasan: Hasil dari penelitian ini menunjukan kompetensi SDM dan kualitas informasi keuangan berpengaruh positif dan signifikan terhadap pengambilan keputusan dan kinerja UMKM. Namun, pengambilan keputusan tidak berpengaruh signifikan terhadap kinerja UMKM serta tidak memediasi pengaruh kompetensi SDM dan kualitas informasi keuangan terhadap kinerja. Implikasi: Adanya kesenjangan krusial antara kepemilikan aset (kompetensi dan informasi) dengan proses strategis (pengambilan keputusan). Untuk meningkatkan kinerja, UMKM tidak hanya perlu meningkatkan kompetensi dan kualitas data, tetapi yang terpenting adalah memperbaiki proses pengambilan keputusan itu sendiri agar lebih berbasis data, analitis, dan tidak hanya intuitif. Tanpa perbaikan pada proses ini, kompetensi dan informasi yang baik tidak dapat diterjemahkan secara efektif menjadi peningkatan kinerja.
Pengaruh Transformasi Digital Terhadap Budaya Kerja Melalui Core Values ASN BerAKHLAK Sebagai Pemediasi Nisa, Ayu Khoirun; Mansur, Mansur; Rasyid, Abdul; Yendra, Yendra
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.v3i3.607

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis peran nilai inti ASN BerAKHLAK sebagai variabel mediasi dalam pengaruh transformasi digital terhadap budaya kerja di IPDN Kampus Papua. Metode Penelitian: Pendekatan kuantitatif dengan metode kausal digunakan untuk menjelaskan hubungan sebab-akibat antarvariabel. Teknik sampling yang digunakan adalah sensus, melibatkan seluruh ASN (PNS dan PPPK) di IPDN Kampus Papua sebanyak 98 responden. Uji validitas dan reliabilitas dilakukan dengan standar minimum 0,70 untuk outer loading, Cronbach’s Alpha, dan Composite Reliability. Hasil dan Pembahasan: Seluruh konstruk memenuhi kriteria validitas dan reliabilitas. Nilai R-Square menunjukkan bahwa transformasi digital menjelaskan 59,4% variasi nilai inti ASN BerAKHLAK, sedangkan transformasi digital dan nilai inti ASN BerAKHLAK bersama-sama menjelaskan 65,3% variasi budaya kerja. Analisis F-Square menunjukkan pengaruh positif signifikan antarvariabel. Uji mediasi menunjukkan nilai koefisien jalur 0,324 dengan T-statistik 4,509 dan P-value 0,000, menandakan mediasi signifikan. Implikasi: Temuan ini menegaskan pentingnya penguatan nilai inti ASN BerAKHLAK sebagai strategi dalam mengoptimalkan pengaruh transformasi digital terhadap budaya kerja, serta dapat menjadi acuan kebijakan peningkatan kinerja ASN di lingkungan pendidikan kedinasan.
Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Motivasi Kerja Sebagai Variabel Mediasi Mahatani, Caesar; Noch, Muhamad Yamin; Mansur, Mansur; Pongtiku, Arry
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.v3i3.608

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja terhadap kinerja pegawai, pengaruh lingkungan kerja terhadap motivasi kerja, pengaruh motivasi kerja terhadap kinerja pegawai, serta peran motivasi kerja sebagai mediator hubungan lingkungan kerja terhadap kinerja pegawai di IPDN Kampus Papua. Metode Penelitian: Pendekatan kuantitatif dengan metode explanatory research digunakan dalam penelitian ini. Sampel terdiri dari 44 ASN di IPDN Kampus Papua. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) melalui aplikasi SmartPLS versi 4.0. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa lingkungan kerja tidak berpengaruh signifikan terhadap kinerja pegawai (koefisien jalur = 0,291; p = 0,133). Lingkungan kerja berpengaruh positif signifikan terhadap motivasi kerja (koefisien jalur = 0,764; p = 0,000), dan motivasi kerja berpengaruh positif signifikan terhadap kinerja pegawai (koefisien jalur = 0,423; p = 0,029). Analisis indirect effect membuktikan bahwa motivasi kerja memediasi hubungan antara lingkungan kerja dan kinerja pegawai (koefisien jalur = 0,323; p = 0,040). Implikasi: Temuan ini menegaskan pentingnya peningkatan kualitas lingkungan kerja untuk mendorong motivasi, yang pada akhirnya berdampak pada kinerja pegawai. Strategi pengelolaan lingkungan kerja yang kondusif perlu diintegrasikan dengan upaya peningkatan motivasi dalam kebijakan manajemen ASN.
Dinamika Kelompok Memediasi Pengaruh Manajemen Perubahan Terhadap Efektivitas Pengelolaan Kegiatan Ekstrakurikuler Praja Institut Pemerintahan Dalam Negeri Kampus Papua Sari, Nurhantika Wulan; Noch, Muhamad Yamin; Yendra, Yendra; Suratini, Suratini; Fachril, Fadriansyah
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.v3i3.609

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis hubungan kausal antara manajemen perubahan terhadap efektivitas pengelolaan kegiatan ekstrakurikuler di IPDN Kampus Papua dengan dinamika kelompok sebagai variabel mediasi. Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-komparatif (causal-comparative research). Teknik pengambilan sampel adalah sensus, melibatkan 53 praja muda IPDN sebagai responden. Uji validitas menunjukkan nilai outer loading di atas 0,70 untuk seluruh variabel. Uji reliabilitas menunjukkan bahwa seluruh konstruk memenuhi kriteria Cronbach’s Alpha dan Composite Reliability di atas 0,70. Analisis data dilakukan dengan model struktural berbasis PLS. Hasil dan Pembahasan: Hasil menunjukkan bahwa manajemen perubahan menjelaskan 32,6% variabilitas dinamika kelompok, dan bersama-sama dengan dinamika kelompok menjelaskan 76,0% variabilitas efektivitas pengelolaan kegiatan. Nilai f² menunjukkan pengaruh besar manajemen perubahan terhadap efektivitas kegiatan (1,152), serta pengaruh sedang dinamika kelompok terhadap efektivitas kegiatan (0,308). Uji mediasi menunjukkan dinamika kelompok secara signifikan memediasi pengaruh manajemen perubahan terhadap efektivitas pengelolaan kegiatan (koefisien jalur 0,189; p = 0,020). Implikasi: Temuan ini menegaskan pentingnya penguatan dinamika kelompok dalam mendukung keberhasilan manajemen perubahan untuk meningkatkan efektivitas pengelolaan kegiatan ekstrakurikuler. Strategi pengelolaan perubahan perlu diintegrasikan dengan pembinaan kerja sama, komunikasi, dan kohesi kelompok.
Analysis of Social and Environmental Impact Measurement Difficulties in Green Investment and Sustainable Finance Djafar, Djafar; Tabsir, Muhammad Kusnady; Rachmawaty, Rachmawaty; Djabir, Muh; Pratiwi Ar, Dhita
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.v3i3.610

Abstract

Purpose: This study examines the challenges in measuring social and environmental impacts in green investment and sustainable finance, with a focus on methodological inconsistencies, data quality, and the application of sustainability standards. It also explores the gap between theoretical frameworks and their practical implementation in corporate sustainability reporting. Research Method: The research employed a systematic literature review (SLR) approach to synthesize existing studies and identify recurring challenges in impact assessment methodologies. The SLR integrated theoretical perspectives, such as stakeholder and legitimacy theories, to connect the findings to established frameworks, highlighting their practical limitations in real-world applications. Results and Discussion: The study revealed significant inconsistencies in the methodologies used for impact measurement, including the limitations of both quantitative and qualitative approaches. Issues with data quality, such as reliance on self-reported data without adequate third-party verification, compromised the reliability of sustainability claims. Additionally, varying and ambiguous sustainability standards were shown to create confusion and potential greenwashing. The findings highlight the disparity between theoretical frameworks and their practical application, which undermines stakeholder trust and organizational legitimacy. Implications: This research contributes to academic knowledge by providing an integrated view of current challenges in sustainability impact measurement. It recommends adopting mixed-methods approaches and advanced technologies, such as blockchain, to improve transparency and reliability in sustainability reporting. The study suggests that aligning methodologies with comprehensive theoretical frameworks can enhance corporate practices and bolster stakeholder confidence in sustainability claims.

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