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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
ISSN : -     EISSN : 29857538     DOI : https://doi.org/10.60079
Core Subject : Economy,
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 5 Documents
Search results for , issue "Vol. 2 No. 3 (2024): June - September" : 5 Documents clear
Examines several things that affect the price of banking stocks: Evidence from Indonesia Ameliana, 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.v2i3.126

Abstract

Purpose: This study analyzes the effect of return on assets (ROA), net profit margin (NPM), debt-to-equity ratio (DER), and earnings per share (EPS) on the share price of banking companies on the Indonesia Stock Exchange (IDX). Research Design and Methodology: This study uses secondary data from 6 banking companies selected by purposive sampling based on financial reports for 2018–2022. The analysis was conducted using IBM SPSS version 25 to test the relationship between these variables. Findings and Discussion: The analysis shows that EPS has a positive and significant effect on stock prices, while DER shows a negative but insignificant effect. ROA and NPM show a positive but insignificant effect. Implications: This research guides investors to pay more attention to EPS when making investment decisions and encourages companies to improve operational performance to attract investors. Novelty: This research is unique in its particular focus on the banking sector in Indonesia and its integration of fundamental analysis from short-term and long-term perspectives.
Analysis of Bank Health Levels Using the Camel Method at BUMN Commercial Banks Listed Ayusningtyas, Anthonia Fransisca; Yendra, Yendra; Marihi, La Ode
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.v2i3.256

Abstract

Purpose: This study uses the CAMEL method to evaluate the health level of state-owned banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, which includes aspects of capital adequacy, asset quality, management, earnings, and liquidity. Research Design and Methodology: This study uses secondary data from the annual financial statements of four state-owned banks selected through purposive sampling. The CAMEL method was applied to analyze the financial soundness of these banks. Findings and Discussion: The results show that state-owned banks generally maintained a healthy financial condition during the study period, although there were fluctuations in some financial ratios, such as NPM and ROA. This indicates the need to improve operational efficiency and cost management. Implications: This study guides bank management in improving operational efficiency and risk management to maintain financial stability. Regulators can also use these findings to evaluate and improve banking policies. Novelty: The novelty of this study lies in the holistic approach that integrates all CAMEL components, providing a comprehensive view of the health of state-owned banks in Indonesia.
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. Novelty: This study's novelty lies in its holistic approach, which combines empirical and theoretical analysis to understand the dynamics between dividend payouts and share buybacks in corporate finance.
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. Novelty: This article lies in its holistic and multidisciplinary approach, introducing a new conceptual framework that provides practical guidance for policymakers and practitioners in promoting sustainable business practices.
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. Novelty: This article's novelty lies in its comprehensive approach, which integrates traditional finance theory with ESG principles. This approach offers new insights into how firms in emerging markets can achieve sustainable growth through adaptive financial strategies and strong governance.

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