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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 30 Documents
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Analyzing the Impact of Non-Performing Loans and Loan-to-Deposit Ratios on Return on Assets: A Study of Conventional Commercial Banks in Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mardiastuti, Wahyu
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.124

Abstract

The objective of this study is to examine the impact of non-performing loans (NPL) and loan-to-deposit ratios (LDR) on return on assets (ROA) within the time frame of 2015 to 2019, specifically focusing on conventional commercial banks that are publicly listed on the Indonesia Stock Exchange. The research conducted in this study is categorized as explanatory. The data utilized for analysis is quantitative and is derived from secondary sources, specifically the financial reports of conventional banks that are publicly listed on the Indonesia Stock Exchange. The present study used a data analysis technique known as multiple linear regression and partial and simultaneous tests, utilizing the statistical software SPSS version 22. The findings of the research indicate that there is a substantial negative relationship between non-performing loans (NPL) and return on assets (ROA), while the relationship between loan-to-deposit ratio (LDR) and return on assets (ROA) is negative but not statistically significant. Concurrently, the non-performing loan (NPL) and loan-to-deposit ratio (LDR) exert a substantial influence on the return on assets (ROA).
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.
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.
Insights into Effective Corporate Financial Management Practices and Their Implications Permata, Indah
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.194

Abstract

Purpose: This study aims to analyze effective corporate financial management practices and their implications. The focus is on identifying key determinants, examining their impact on firm performance and shareholder value, and exploring moderating effects of contextual factors such as industry characteristics and regulatory environments. Practical implications for corporate managers, investors, policymakers, and stakeholders are also provided. Research Design and Methodology: A quantitative descriptive research design is employed, synthesizing insights from existing literature. Data is collected through comprehensive literature searches in academic databases, journals, books, and conference proceedings. Thematic analysis, content analysis, and narrative synthesis are used to identify key themes, theoretical frameworks, and empirical findings. Findings and Discussion: Findings reveal that strategic financial planning, capital structure decisions, effective risk management, and transparent financial reporting are crucial components of effective corporate financial management. Strategic financial planning guides decision-making and resource allocation. Optimal capital structure decisions balance debt and equity to maximize shareholder value. Effective risk management enhances financial stability and resilience, while transparent financial reporting fosters investor trust and market efficiency. Strong corporate governance mechanisms are essential for ensuring transparency, accountability, and ethical conduct in financial management practices. Implications: Practical implications include adopting an integrated approach to financial management, encompassing financial planning, capital structure decisions, risk management, and transparent reporting. Emphasizing strong corporate governance is crucial for ethical and accountable financial practices. Future research should explore emerging trends, challenges, and opportunities in corporate financial management, ensuring organizations remain resilient and adaptable in a dynamic business environment.
Managerial Finance Tactics in the Era of Enhanced Regulation Following Financial Scandals Muslim, Muslim
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.202

Abstract

Purpose: This study examines the impact of enhanced regulation on managerial finance tactics following significant financial scandals. It aims to explore how financial managers navigate increased regulatory scrutiny and integrate ethical considerations into their strategic decision-making processes. Research Design and Methodology: Employing a qualitative systematic literature review, this research synthesizes insights from academic journals, books, and reputable sources. The study uses thematic analysis to identify key themes, patterns, and gaps related to managerial finance practices in a regulated environment. Findings and Discussion: The findings reveal that financial scandals have led to stricter regulatory frameworks, compelling financial managers to prioritize compliance and ethical conduct. Integrating advanced technologies like blockchain and AI has enhanced regulatory compliance processes, while a culture of integrity and transparency within financial institutions has become crucial for rebuilding stakeholder trust. These strategies are essential for mitigating regulatory risks and ensuring long-term organizational stability. Implications: The research underscores the necessity for financial institutions to adopt proactive compliance strategies and foster a culture of ethical conduct. Policymakers and practitioners are encouraged to leverage technological innovations to streamline compliance processes and maintain regulatory adherence. Future research should focus on the effectiveness of specific compliance strategies and the interplay between regulatory frameworks, technological advancements, and ethical considerations in managerial finance.
Leveraging Predictive Analytics in Financing Decision-Making for Comparative Analysis and Optimization Wirawan, Purna
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.209

Abstract

Purpose: This study explores the use of predictive analytics in financing decision-making, focusing on comparative analysis and optimization. The objective is to understand how predictive models enhance strategic planning and risk management in the financial sector. Research Design and Methodology: Employing a qualitative research approach, this study conducts a systematic literature review. Relevant scholarly articles, research papers, and reports from academic databases are analyzed to extract key findings and insights. Thematic analysis is utilized to identify recurring themes and trends. Findings and Discussion: The findings reveal that predictive analytics significantly improves credit risk assessment, investment management, customer segmentation, and fraud detection. By leveraging historical data and advanced algorithms, financial institutions can make more informed decisions, optimize asset allocation, and personalize customer interactions. However, challenges such as data quality, model interpretability, and regulatory compliance must be addressed to fully realize the benefits. Implications: The study highlights the need for robust data governance frameworks, ethical considerations, and interdisciplinary collaboration to ensure responsible use of predictive analytics in finance. Financial institutions are encouraged to invest in advanced analytics capabilities and foster a culture of data-driven decision-making. Future research should focus on emerging trends, real-world applications, and the development of ethical guidelines to support sustainable growth and innovation in the finance industry.
The Strategic Imperative of Treasury and Financial Risk Management in a Volatile Economic Landscape Purwanti, Dian
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.224

Abstract

Purpose: This study investigates the strategic imperative of treasury and financial risk management in volatile economic landscapes. It focuses on the importance of robust risk management practices in navigating market uncertainties, technological disruptions, and regulatory changes to enhance organizational stability and value creation. Research Design and Methodology: Employing a quantitative descriptive approach, this research analyzes existing literature and empirical data on treasury and financial risk management practices. It involves thematic analysis and synthesis of key themes and trends, with data collected from academic journals, books, and reputable databases. Findings and Discussion: The study reveals that effective risk management practices are crucial for mitigating market, credit, liquidity, and operational risks in volatile economic environments. Advanced technologies like AI and blockchain, alongside regulatory compliance, play pivotal roles in enhancing risk assessment and management capabilities. Also, fostering a risk-aware culture and promoting employee risk management literacy is essential for organizational resilience and agility. Implications: The findings underscore organizations' need to integrate advanced risk management strategies and technologies into their treasury functions. Policymakers and practitioners should enhance regulatory frameworks and foster innovation to ensure robust risk management. Future research should explore the interplay between organizational culture, governance structures, and regulatory environments in shaping effective risk management outcomes.
Integrating Corporate Governance Practices into New Financing Projects and Executive Pay Structures Dewi, Mutia Sari
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.237

Abstract

Purpose: This study aims to explore the integration of corporate governance practices into new financing projects and executive pay structures, highlighting their impact on organizational performance, transparency, and stakeholder trust. It addresses the growing need for robust governance mechanisms to align executive incentives with long-term value creation and effective decision-making in financing projects. Research Design and Methodology: A quantitative descriptive research design was employed, utilizing survey instruments, statistical analysis, and regression modeling to examine the integration of governance practices across diverse corporations. The study focused on the prevalence, determinants, and outcomes of governance integration in financing projects and executive compensation structures. Findings and Discussion: The findings reveal that robust corporate governance mechanisms significantly influence firms' financing decisions and executive compensation structures. Effective governance practices enhance transparency, accountability, and risk management, leading to lower financing costs, greater investor confidence, and improved project outcomes. The study also highlights the role of performance-based executive compensation schemes in aligning executive incentives with shareholder interests, fostering long-term value creation. Implications: The research underscores the importance of integrating corporate governance practices into financing and compensation frameworks to enhance organizational performance and stakeholder trust. It offers practical insights for policymakers, practitioners, and scholars on developing governance mechanisms that ensure prudent decision-making and value optimization. The findings advocate for continuous improvement in governance practices to meet evolving regulatory, shareholder, and societal expectations.
Short-Term Versus Long-Term Portfolio Management Strategies and the Selection of Securities Haryanto, Joko Tri
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.247

Abstract

Purpose: This study examines the effectiveness of short-term versus long-term portfolio management strategies and the selection of securities. It aims to provide insights into how different strategies impact investment performance, considering risk tolerance and financial goals. Research Design and Methodology: The study synthesizes findings from academic journals and empirical research using a qualitative literature review approach. The methodology involves thematic analysis to identify key themes, patterns, and insights related to portfolio management strategies and security selection. Findings and Discussion: The research highlights that short-term strategies like momentum trading can capitalize on transient market inefficiencies but entail higher transaction costs and volatility. Conversely, long-term strategies, such as value investing, focus on fundamental analysis and offer more stable returns over time. The integration of ESG criteria into security selection is shown to enhance portfolio performance and align investments with sustainability objectives. Behavioral biases and technological advancements also significantly influence portfolio management decisions. Implications: The study underscores the importance of balancing short-term and long-term strategies based on investor risk tolerance and financial goals. Financial practitioners can leverage these insights to design diversified portfolios and offer tailored advice. Future research should explore the dynamic interplay between these strategies and the impact of technological and regulatory changes on portfolio management. Integrating ESG considerations is crucial for sustainable investing and aligning with evolving market dynamics.
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.

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