International Journal of Management, Accounting & Finance (KBIJMAF)

Strategies To Drive Purchasing Decisions Through the Utilization Of Social Media

Wed, 19 Feb 2025 00:00:00 +0700

Applications that arise because of technological developments have the potential to change the consumer shopping experience through emerging social media. One of them is the use of augmented reality (AR) applications. As a relatively new application, it is important to examine its implementation in the MSME sector, related to positive response variables, purchasing decisions and stickiness variables as moderators. The research objectives are to test and explain the effect of augmented relality (AR) technology on purchasing decisions and positive responses, the effect of positive responses on purchasing decisions, as well as the role of positive responses mediating the relationship between AR and purchasing decisions, the role of stickiness as moderating the relationship between AR and purchasing decisions. The research was conducted in Denpasar Bali. This study used a sample of 400 respondents. The analysis technique used is path analysis technique. The research findings show that AR has a positive and significant effect on purchasing decisions and positive responses, positive responses have a positive and significant effect on purchasing decisions, positive responses do not play a mediating role, and stickiness plays a quasi-moderating role. Furthermore, these findings can be used as considerations by producers and marketers, to be able to face competition and develop business by utilizing information and communication technology. Meanwhile, the government is expected to be an input in making policies that encourage the pace of economic growth in Bali.

The Separation of Audit and Risk Committees and the Quality of Financial Reporting: A Qualitative Analysis of Regulatory Reforms Following the 2007-2009 Financial Crisis

Muhammad Rizal, Ruslaini Ruslaini, Yessica Amelia — Thu, 24 Apr 2025 00:00:00 +0700

This study explores the impact of separating audit and risk committees on financial reporting quality, emphasizing regulatory reforms introduced following the 2007–2009 financial crisis. Employing a qualitative literature review methodology, the research synthesizes findings from prior studies to evaluate the efficacy of these reforms in enhancing financial transparency and mitigating audit failures. The analysis reveals mixed outcomes, with evidence supporting the improved independence and oversight capabilities of segregated committees, while highlighting challenges such as resource constraints and evolving regulatory compliance demands. Comparative insights underscore variations across jurisdictions, emphasizing the importance of contextualizing governance practices. The study concludes with a discussion on the implications for policy and practice, alongside identified limitations and avenues for future research.

The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature

Yessica Amelia, Muhammad Rizal, Farah Qalbia — Thu, 24 Apr 2025 00:00:00 +0700

This qualitative literature review investigates the unintended consequences of director and officer (D&O) liability protection on corporate tax avoidance. By examining relevant studies, the review reveals that D&O liability protection can inadvertently foster aggressive tax avoidance behaviors due to the moral hazard it creates for executives. While these protections aim to shield executives from personal financial risks, they may unintentionally encourage risky tax strategies that prioritize short-term gains over long-term corporate sustainability. The findings highlight the importance of strong corporate governance and regulatory reforms to mitigate such consequences. This review contributes to understanding the complex relationship between D&O liability protection and corporate tax avoidance, emphasizing the need for more effective oversight and policies to align executive decision-making with broader public and corporate interests.

The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing.

Ruslaini Ruslaini, Yessica Amelia — Thu, 24 Apr 2025 00:00:00 +0700

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.

Complexity, Clarity, and Earnings Management: The Impact of Financial Report Obfuscation on Investor Perception and Stock Valuation

Ngadi Permana, Farah Qalbia, Eri Kusnanto — Sat, 26 Apr 2025 00:00:00 +0700

This qualitative literature review explores the relationship between financial report obfuscation, complexity, transparency, and earnings management, focusing on how these factors influence investor perception and stock valuation. The review examines the strategic manipulation of financial reports by managers, specifically through obfuscation techniques that distort financial transparency. Obfuscation, by disaggregating financial data into numerous line items, can exacerbate biases in reported profitability, leading investors to extrapolate distorted valuations. This paper reviews the interplay between complexity and transparency in financial reporting and its implications for earnings management. It highlights the challenges investors face in interpreting complex financial reports, leading to potential misvaluation of firms. The review also considers how various factors, such as investor sophistication and managerial honesty, affect the degree of obfuscation and earnings management.