cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Darwis Said
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): February - May" : 5 Documents clear
Fortifying Transparency: Enhancing Corporate Governance through Robust Internal Control Mechanisms Manginte, Shofia Yunus
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.v2i2.173

Abstract

Purpose: This study explores how robust internal control mechanisms enhance corporate governance by fostering organizational transparency and accountability. The focus is on the interplay between internal controls and corporate governance practices, emphasizing their collective role in promoting organizational success and sustainability. Research Design and Methodology: The study employs a qualitative approach, conducting a comprehensive literature review of peer-reviewed articles, books, and reports. Using relevant keywords, data were collected from academic databases such as PubMed, Scopus, Web of Science, and Google Scholar. Thematic analysis was used to categorize and synthesize recurring themes and patterns, ensuring objectivity and rigor in data interpretation. Findings and Discussion: The findings of this study have significant practical implications. They reveal that effective corporate governance frameworks, underpinned by robust internal control mechanisms, not only enhance transparency, accountability, and ethical conduct but also mitigate risks, safeguard assets, and ensure compliance with regulations. This underscores the real-world relevance of the research and its potential to guide organizational practices. Implications: This study highlights the need for organizations to comprehensively integrate internal control mechanisms into their governance frameworks. It also emphasizes the importance of fostering a culture of integrity, adopting technological innovations, and maintaining compliance with evolving regulations. However, the study also points to the need for future research, particularly longitudinal studies, and interdisciplinary approaches, to further understand the dynamic governance-control relationship. This opens opportunities for further exploration and the development of more effective corporate governance practices.
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.
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

The integration of technology in accounting practices has spurred transformative implications, reshaping traditional processes and redefining the roles of accountants in the digital era. This study aims to explore these implications, employing a systematic literature review methodology to analyze existing scholarly works. Technological advancements, including cloud computing, Artificial Intelligence (AI), and Big Data analytics, have emerged as key enablers, offering automation, efficiency, and real-time data access. Findings indicate that these technologies have significantly enhanced efficiency and accuracy in financial reporting, allowing accountants to focus on higher-value tasks. However, challenges such as cybersecurity threats and ethical dilemmas accompany the adoption of technology in accounting. The evolving role of accountants, from data processors to strategic advisors, underscores the need for continuous upskilling and adaptation to remain relevant. This evolution also highlights the importance of fostering a culture of innovation and collaboration within organizations. The implications of these findings extend to educational institutions, which must integrate technological competencies into accounting curricula, and to policymakers, who play a crucial role in ensuring responsible and inclusive technology deployment. Overall, this study contributes to the understanding of technology's transformative impact on accounting practices and underscores the importance of adapting to the changing digital landscape.
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

The purpose of this study is to investigate the multifaceted factors influencing the success of post-merger integration (PMI) efforts in mergers and acquisitions (M&A) transactions. Employing a comprehensive literature review, this research explores the interplay between internal organizational dynamics, external environmental factors, and the adoption of digital technologies in shaping PMI outcomes. The research design involves a systematic analysis of existing literature on M&A transactions, organizational behavior, leadership, technology adoption, and regulatory compliance. Findings indicate that proactive leadership, effective communication, and transparent decision-making are essential components of successful PMI efforts, facilitating organizational cohesion and minimizing resistance to change. Furthermore, the role of technology and digitalization emerges as crucial in enhancing operational efficiency and driving value creation in the post-merger context. Implications of the study suggest that organizations engaged in M&A activities should adopt a holistic and strategic approach to restructuring initiatives, considering both internal and external factors, to maximize the likelihood of successful PMI. Addressing regulatory challenges, market uncertainties, and technological considerations are imperative for realizing the full potential of efficiency gains from restructuring. This study contributes to the body of knowledge by highlighting the complexity of M&A transactions and providing insights into effective strategic decision-making practices for PMI success.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2024): June - September Vol. 2 No. 2 (2024): February - May Vol. 2 No. 1 (2024): October - January Vol. 1 No. 3 (2023): June - September Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January