Vol. 4 No. 2 (2020): Accounting and Management Journal

Vol. 4 No. 2 (2020) Accounting and Management Journal

This issue of the Accounting and Management Journal presents a selection of research papers that discuss efficiency, ownership structure, financial performance, and learning innovation in both corporate and academic environments. The studies collectively emphasize productivity enhancement, sustainable financial practices, and adaptive learning during the early phase of digital and work-from-home transitions in Indonesia. The topics covered include lean manufacturing using value stream mapping to identify waste reduction strategies, the role of Employee Stock Ownership Programs (ESOP) in improving firm value and profitability, and the analysis of capital structure in the Indonesian tobacco industry. Another paper explores contextual learning methods to enhance student motivation in accounting education, while a study on household financial management examines how employees in the insurance sector managed their finances while working from home during the pandemic. The issue concludes with an analysis of how financial performance moderates the relationship between capital structure and firm size on corporate value, highlighting the intricate balance between strategic financial management and company growth.

This issue features contributions from authors based in Indonesia.