cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Shalihuddin
Contact Email
cvproaksara@gmail.com
Phone
+6281234566573
Journal Mail Official
cvproaksara@gmail.com
Editorial Address
Jalan Kolonel Sugiono 3C/438, Kelurahan Mergosono, Kecamatan Kedungkandang, Kota Malang, Jawa Timur 65134, Malang, Provinsi Jawa Timur
Location
Kota malang,
Jawa timur
INDONESIA
Journal of Accounting, Finance, and FinTech Advancements
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 31243533     DOI : https://doi.org/10.70865/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Finance, and FinTech Advancements (JAFFA) is an interdisciplinary publication dedicated to original research and and scholarly work in the fields related to accounting, finance, and sustainability. The journal aims to be a platform for academics, practitioners, and policy makers to explore contemporary issues related to accounting systems, financial markets, public sector governance, and technological innovations in finance and investment. JAFFA supports the development of solution-orientated scientific discourse and evidence-based policy implementation, and encourages sustainable innovation in finance and accounting. The scope of our journal includes: 1. Financial Accounting 2. Continuous Accounting 3. Management Accounting 4. Public Sector Accounting 5. Cost Accounting 6. Taxation Accounting 7. Environmental Reporting 8. Capital Markets and Investment Analysis 9. Management Accounting and Budgeting 10. Accounting Information Systems 11. Audit and Insurance 12. Taxation and Fiscal Policy 13. Blockchain and its Applications in Finance 14. Sustainable Finance and Green Investment 15. Public Sector Governance and Accountability 16. Banking and Financial Institutions 17. Digital Economy and FinTech (Financial Technology) Innovation 18. Financial Risk Management 19. Big Data Analytics in Accounting and Finance 20. Financial Regulation and Policy 21. Islamic Finance and Islamic Financial Innovation All manuscripts submitted to JAFFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published quarterly (March, June, September, December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Performance Audit Evaluation in the Implementation of Good Governance in Judicial Institutions (A Case Study of the Constitutional Court) Maria Ulfah Kusuma Astuti
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 3 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the quality of performance audit, implementation of performance audit recommendations, and formulate an ideal concept of performance audit planning in order to strengthen the application of good governance principles at the Constitutional Court of the Republic of Indonesia. Motivated by the importance of performance audit as an instrument of supervision and enhancement of accountability of judicial institutions, particularly in constitutional case services. The research method used is a qualitative approach with a case study design. The unit of analysis in this study is the Constitutional Court of the Republic of Indonesia, with a focus on the Bureau of Law and Administration of the Registrar's Office as the unit that carries out the function of constitutional case services. Research data were obtained through in-depth interviews, documentation studies, and observation. Data analysis techniques were conducted using thematic analysis through the process of data reduction, data presentation, and drawing conclusions, and tested for validity using source and method triangulation. The study finds that while the Constitutional Court's performance audits meet established standards and yield relevant good governance recommendations, their implementation remains suboptimal. Specifically, follow-up actions, monitoring of internal evaluations, and the reinforcement of the internal supervisory apparatus require improvement. In response, the research formulates an ideal audit planning concept that is integrated, risk-based, and focused on the core constitutional case service process. These outcomes are expected to advance public sector audit scholarship and offer practical guidance for the Court to enhance its governance and service quality.
Analyzing the Impact of Financial Resources Management on Organizational Performance of Nigerian Manufacturing Sector Maxwell Smith Ogbotor
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 4 (2025): December
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i4.171

Abstract

The Nigerian manufacturing sector, despite its critical role in driving economic growth and development, continues to face persistent challenges including poor infrastructure and financial mismanagement that have contributed to its subpar performance and low employment contribution. This study explores the impact of financial resources management on organizational performance in Nigeria’s manufacturing sector, guided by the Resource-Based View (RBV) theory. Employing a qualitative research approach, secondary data was collected from reputable sources, including academic journals, industry reports, and government publications. Thematic analysis revealed that effective financial resource management is crucial for organizational performance, with key areas driving financial success including working capital management, capital structure management, and good governance. Research highlights the importance of balancing short-term assets and liabilities, managing cash flow, and optimizing funding to boost performance. Good governance promotes transparency, accountability, and effective management, positively impacting firm performance. The study concludes that adopting robust financial management strategies can enhance organizational performance, resilience, and investment capacity, ultimately driving business success and sustainability. The findings provide insights for Nigerian manufacturing firms to strengthen their financials, improve competitiveness, and build a sustainable future.

Page 2 of 2 | Total Record : 12

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 1 No. 4 (2025): December Vol. 1 No. 3 (2025): September Vol. 1 No. 2 (2025): June Vol. 1 No. 1 (2025): March