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All Journal International Journal of Accounting & Finance in Asia Pasific

Abhijit Das

IMS Engineering College

Author-ID : 2527641

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document

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Articles

Harnessing the Power of Artificial Intelligence in the Accounting Industry: A Case Study of KPMG Ranjith P V; Sahana Madan; Delon Ang Wern Jian; Kok Ban Teoh; Amisha Siddhu Singh; Varsha Ganatra; Akshay AV; Rajeev Rana; Abhijit Das; Shetty Lavanya Shekar; Padmalini Singh
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

In the ‘New Normal', the accounting industry is experiencing heavy pressure associated with artificial intelligence (AI). The purpose of this study is to examine the ways and how organizations are harnessing the power of artificial intelligence in the accounting industry through the lens of KPMG. There are 39 employees from the KPMG who responded through a structured questionnaire on Google Forms circulated among the employees of the company. The data collected were analyzed and presented in the table of numerical terms. The results showed there is a significant positive relationship between the adaptation of AI in the accounting tasks in KPMG company. The results of this study reflect upcoming AI practices that will be sent to the KPMG to enhance awareness and adopt artificial intelligence applications for better productivity. These findings can help the accountants in clearly understanding how they can use AI technology to improve the accounting standards.

Factors Affecting the Revenue of Air Asia Berhad During Covid-19 Pandemic Padmalini Singh; Rupesh Sinha; Yarshinni A/P Nagenthran; Kok Ban Teoh; Hui Yee Yong; Shahwatul Hajjah Islamia Wijaya; Dwi Nita Aryani; Himanshi Singh; Abhijit Das; Sindhu L Dabeer
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

Air Asia Berhad is very well-known as the low-cost airline, the headquarter is located in Kuala Lumpur, Malaysia. It is the largest airline in Malaysia by fleet size and destinations. It has consistently been named as the world’s best low-cost carrier for 11 years by Skytrax. Low-cost plan helps the company to earn profit in fact. However, in 2020, the revenue of Air Asia Berhad has decreased terribly due to the Covid-19 pandemic. Covid-19 pandemic began to spread in the final week of January 2020 at Malaysia and until this moment in time, the whole world is still facing the pandemic. It is also known as Coronavirus which can be spread through air and close contact. Due to Covid-19 pandemic, the passengers carried has been decreased by 74% by January to December 2020 on comparison with January to December 2019 which directly implies less revenue generation. Furthermore, many of the staff has been laid off. The particular aim for this research is to determine the factors affecting the revenue generation of the company during Covid-19. Google form was used to collect the needed information for this research. With the collected data through the study, it was found out that restrictions in travelling, paucity of passengers and high number of workers in the company are the main factors giving the current impact to the company’s revenue.

A Study on Investors’ Perceptions towards Stock Market Kok Ban Teoh; Camilo Pérez-Restrepo; Carolina Ardila López; Sharmila Thulasedass; Chetana S; Padmalini Singh; Elyoni Inez Sandra Suardi; Dwi Nita Aryani; Juhi Aggarwal; Abhijit Das
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

The stock market occurs from the interaction of a group of buyers (investors) and sellers of shares (companies), who represent ownership of the business. This includes a security listed on a public stock exchange under government supervision. Shares or stock market can be classified according to the country where the company is domiciled, for example Gudang Garam (company in Indonesia) which is domiciled in Indonesia and traded on the Indonesia Stock Exchange. The stock market has become an attractive and profitable investment today for investors and the stock market has grown rapidly over the years and is getting more and more attention because it deals with the future of money. However, a lot of investors are still worried to invest in stock market today, even investing in stock market results a huge profit. This reason can be the volatility in stock market. Therefore, this study focused on the investors’ perceptions towards stock market in different geographical areas. The data collected through online interview and distributing questionnaires to respondents in order to understand their behaviors, attitudes, desires, perspectives and level of awareness towards the stock market. The results showed that investors’ perceptions on buying shares in Asia are represented by several indicators, such as neutral information, accounting information, and social relevance, in which these three indicators generate impressions of the company’s activities based on profits and fundamental thinking patterns. Therefore, this will have an influence on investors in making decisions on the shares which will be chosen by them in the future.

Co-Authors Akash Jagdale Akshay AV Amisha Siddhu Singh Anurag Malik Avinas Kumar Dubey Camilo Pérez-Restrepo Carolina Ardila Lopez Che Ming Chetana S Chung Hong Lim Daisy Mui Hung Kee Delon Ang Wern Jian Dwi Nita Aryani Elyoni Inez Sandra Suardi Farah Nadia Farhana Ayuni Fatin Najwa Foo Mei Chze Gim Seng Lee Himanshi Singh Hui Yee Yong Iqbal Faturrahman Juhi Aggarwal Kok Ban Teoh Miguel Córdova Espinoza Padmalini Singh Prajna Nayak Rajeev Rana Rajesh Kumar Nair Ranjith P V Rupesh Sinha Rupesh Sinha Sahana Madan Shahwatul Hajjah Islamia Wijaya Sharmila Thulasedass Shetty Lavanya Shekar Sindhu L Dabeer Sneh Yadav Varsha Ganatra Wei Lun Koay Yarshinni A/P Nagenthran Yashaswini. V

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