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International Journal of Accounting & Finance in Asia Pasific

IJAFAP
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Published by AIBPM Publisher

ISSN : 26849763 EISSN : 26556502 DOI : https://doi.org/10.32535/

Core Subject : Economy, Science,

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

IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, theoretical, empirical research articles, student or faculty reflections, and experience of studying abroad. The journal also accepts book reviews relevant to the cross-cultural experiences of international students as well as their understanding on accounting and finance. IJAFAP also has a vision to publish scholarly empirical and theoretical research articles, offering the authors along with the readers a combination of academic rigor and professional development.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 372 Documents

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Key Success Factors of Organizational Success: A Study of MULA Car International Muhammad Ashraff; Daisy Mui Hung Kee; Roshini A/P Subramaniam; Nur Hazimah; Nur Aina Syafiqah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

This study is conducted to examine how does MULA Car International deal with organizational behavioural issues in the company to meet the objectives and goal of their e-hailing service business. MULA is an e-hailing business that uses “Internet Plus Transportation” model in the traffic service market. The study began with gathering information about obstacles and barriers that challenge MULA while operating towards their goal. In the study, it shows that employees are the main drivers for their success and development in the industry. We identified that MULA has come up with many impressive initiatives not only to attract more customers but also to satisfy their employees so that organizational commitment is developed. The purpose of this study is also to examine how MULA faces challenges in the company and use it as factors to develop the business and to remain competitive in the e-hailing industry.

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.

A Study on Consumers' Online Stores Preferences: Comparison between Shopee and Lazada in Malaysia Yee Huei Lok; Sahana Madan; Nur Lidiya Fatini; Nur Nayley; Nur Maizatul Adira; Nur Izzah; Rashmi Ramachandra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Nowadays, online stores are widespread all over the world. It is a website or an application where people can easily purchase goods and services over the internet. Online stores are known to be active in growing their businesses, especially since the Covid-19 outbreak, which urges people to think that online shopping is more convenient and safer than visiting the physical stores to buy their needs and wants. This research paper attempts to study the factors influencing the consumers’ online store preferences between Shopee and Lazada. The research was conducted through the distribution of a questionnaire to collect data on the consumers’ online store preferences. A total of 100 respondents have answered the questionnaire survey. The results indicate that factors including customer satisfaction, information quality, and performance expectancy can influence the consumers’ online stores preferences as well as impact the businesses of Shopee and Lazada. The findings also provide some feedback to assist these two organizations for better future business performance. Keywords: Consumer, COVID-19, Lazada, Malaysia, Online Stores, Preferences, Shopee

Stock Price and Performance of Indonesian Banking, Case Study for The Period of 2013-2016 Cornelius Candra Adi Wibowo; Agus Sukoco; Ani Wulandari; Augendra Bhukuth
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
Publisher : AIBPM Publisher

The purpose of this study is to analyze the effect of Return On Assets, Return On Equity and Earning Per Share to stock prices of Banking Companies listed in Indonesia Stock Exchange (IDX) during 2013-2016. This study analyzes the profitability ratios of financial statements of banking companies and their impact on stock prices. Method, The population of this research is Banking Companies listed in IDX during 2013-2016. Samples used are as many as 10 Banking companies with purposive sampling technique to determine the sample based on certain criteria. The analytical technique used is Multiple Regression Analysis. The data is financial statements downloaded from Indonesia Stock Exchange website and tested with SPSS 18 application. Result, Result of this study is that the performance of Indonesian banking is influenced by Return On Asset (ROA), Return On Equity (ROE), which have a significant influence on Stock Price, however Earning Per Share (EPS) has no significant effect on Stock Price. The findings of this study are banking companies that go public in Indonesia, their Stock Price is determined by the value of ROA and ROE and this will assist to provide useful information to other researchers, investors and banking companies

Thai Airways Restructuring Plan to Avert Bankruptcy Rupesh Sinha; Navaneetha Kumar; Chinmay Gandre; Rajesh Kumar Nair; Finn Alessandrino; Daisy Mui Hung Kee; Jullia Deol; Khairunraihani Mohd Samuddin; Nor Asyiqin Rosmadi; Rif’atul Muna; A.A. Gde Satia Utama
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

For the past ten years, Thai Airways International Public Company Limited (THAI) has been suffering successive losses year after year. In 2014, THAI implemented a restructuring plan to improve its revenue streams, yet to no avail as it has been reporting losses. This study aims to determine the impacts of the restructuring plan on profitability ratios in the company and to determine which variable contributes the most towards their profits or losses. The data used were THAI financial statements of 2010 to 2019. As the results show, THAI's profitability ratios show no significant changes before and after the implementation of the restructuring plan, and the largest contributors to their losses are fuel and oil expenses and impairment losses of aircraft.

Functions of the Prosecutor of the Republic of Indonesia in the Eradication of the Crime of Collusion to Create a Clean State Apparatus Budi H. Panjaitan; J. Ronald Mawuntu; Caecilia J. J. Waha; Jemmy Sondakh
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This research analyzes how the Prosecutor's Office conducts the eradication of collusion and creates a clean state apparatus to prevent corruption. To examine the rosecutor's office function, a normative research method was used with a sample of the rules and policies issued by the prosecutor's office of the Republic of Indonesia. The findings show that the function of the Prosecutor's Office in eradicating corruption and enforcing the law must be continually carried out through various efforts so that the government projects are right on cost, on time, and of good quality by supervising and securing the planning, implementation, and utilization of development results. Keywords: Clean State Apparatus, Collusion, Crime Eradication, Functions of the Prosecutor's Office, Normative Legal Research

The Effect of Work Conflict on Employee Performance in the Capital Investment and Integrated Service Service (PTSP) of Gorontalo District Lisda L. Asi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

The success of an organization both large and small is not solely determined by the available natural resources, but is also determined by the quality of good human resources that are useful for planning, implementing, controlling, and evaluating the relevant organization both profit oriented organizations or nonprofit oriented. Speaking of how to control the organization itself, one part that has the task of controlling the organization is the Human Resource Development section which is directly supervised by the leader or manager in the company or organization, therefore understanding of matters relating to management human resources specifically regarding the relationship between employers and employees and employees with superiors need attention. Furthermore, the Human Resource Development (HRD) must also be able to evaluate the performance of its subordinates. As long as employees work in an organization, it is very important to carry out evaluations on a regular or continuous basis, so that leaders can find out about the obstacles and obstacles of employees in implementing his duty. One of the problems that makes employee performance decline is conflict, whether it's a conflict between relationships with other employees and conflict with their work. As we all know that the organization itself consists of several interest groups that have different interests but with the same goal. This is a factor that must be considered by managers because the presence of several groups in an organization that has different interests certainly can lead to conflict. In order to minimize any conflicts that will occur, managers must be able to evaluate the performance of their subordinates so that conflict can be identified as to make the performance of their subordinates decrease. Conflict can be defined as: A process of social interaction where 2 (two) or more people, or two groups or more, are different or conflicting in terms of their opinions or goals (Cumming in Rifandi, 2017, about the Effect of Conflict on Employee Performance at the Public Works Service Southeast Sulawesi Province). Newtonner argues that organizational conflict includes disagreements regarding the allocation of scarce resources or disputes regarding goals, status, values, perceptions, or personality. Mullins (in Rifandi, 2017, about the Effect of Conflict on Employee Performance at the Sulawesi Provincial Public Works Service Southeast) means that conflict is a condition of the occurrence of objective incompatibility and the emergence of various behavioral conflicts, both those in individuals, groups, and in an agency. Furthermore, Harold (in Rifandi, 2017, on the Effect of Conflict on Employee Performance at the Public Works Office of Southeast Sulawesi Province) states, when people in an organization collaborate on work, conflicts or disputes may arise. Conflict according to Alabaness (2008) means that conflict as a condition that is perceived to exist between parties or more feel there is a mismatch between goals and opportunities to interfere with the efforts to achieve the goals of other parties. If this conflict is not managed properly, it certainly will greatly affect the performance of employees in the organization. Own performance according to Simanjuntak (2015) is the level of achievement of results for the implementation of certain tasks. In addition, performance is the level of achievement or work results of a person from the goals to be achieved or tasks that must be carried out in a certain period of time. The conflict, as described above, is something that every company must feel. In a government agency also, conflicts can be felt by all levels of employees. This happened to the Gorontalo District One-Stop Integrated Investment and Service Office (PTSP) where there was a perceived work conflict, namely a conflict that occurred between individuals in the office. Gorontalo Regency Investment and Integrated One-Stop Service is one of the government agencies that has the main task of coordinating and carrying out administrative services in the licensing sector in an integrated manner with the principles of coordination, integration, synchronization, security and certainty in accordance with the regulation of Gorontalo Regent Number 53 Year 2016 concerning the position, organizational structure, duties and functions, work procedures of Gorontalo District Investment Services and One-Stop Services. In this service there were 33 employees distributed in several fields, namely the secretariat as many as 11 employees, investment fields as many as 6 employees, licensing services as many as 8 employees, and the field of supervision and advocacy as many as 7 employees. Based on the results of direct observation in the Gorontalo Regency Investment and Integrated Services One Door Service, the phenomenon is that the quality of performance decreases due to lack of work accuracy so in terms of building permit (IMB), business disturbance permit (SIGU), and business permit Trading (SIUP) still has a number of errors both in terms of writing names, addresses, and signatures which of course makes the applicant wait for a long time, of course this is due to a discrepancy between the employee's department and the employee's position in the office. In terms of expertise that includes cooperation and communication is also good between the fields of investment and the secretariat field, there is still lack of coordination in terms of taking the number of outgoing letters, there are employees who are involved in communication issues which lead to arguments, of course this impact on collaboration in the organization that is. In addition, in terms of behavior that includes honesty, responsibility, and discipline, there are also one to two employees who sometimes in the case of filling in the hours of entry are not in accordance with the hours the employee comes to the office, then there are employees who are not in the office during working hours, and there are one to two employees who arrive late for the ceremonies, of course this makes employees not disciplined and feel responsible for what is their duty. Based on these data, a leader must certainly be able to understand what are the obstacles and problems of the employee and how to overcome them so that conflicts in the organization can be managed properly and the performance can also run according to what has been planned. Departing from this background, the researchers wished to discuss more about the performance in the organization, especially in the Gorontalo District One-Stop Service and Investment Services (PTSP). The researcher saw that in the Dinas the things that were of concern were conflicts that had occurred between employees so that it had an impact on employee performance. Therefore, the researcher chose the title: "The Effect of Work Conflict on Employee Performance in the Capital Investment and Integrated Service Service (PTSP) of Gorontalo District".

Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method I Gusti Ayu Asri Pramesti; Gde Bagus Brahma Putra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative

Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Nopfiana Lestari; Satia Nur Maharani; M Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.

The Effect of Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period Widyo Nugroho; Septia Hairunissa Budiman
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

This study aims to determine and analyze the effect of institutional ownership, managerial ownership, independent commissioners, and firm size on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The research method used was a secondary method with a quantitative approach. The sample size was 10 companies purposively selected from 77 companies. and the sample used was 10 companies. The data testing used the Multiple Linear Regression test aided with the IBM SPSS Version 23 program. The findings indicate that independent commissioners affect firm value, while institutional ownership, managerial ownership and firm size have no effect on firm value.

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Contact Name
Majdi Anwar Quttainah

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adm.ijafap@gmail.com

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+62341366222

Journal Mail Official
adm.ijafap@gmail.com

Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

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Kab. malang,

Jawa timur

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Majdi Anwar Quttainah

Contact Email adm.ijafap@gmail.com

Phone +62341366222

Journal Mail Official adm.ijafap@gmail.com

Editorial Address Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

Location Kab. malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Majdi Anwar Quttainah

Contact Email
adm.ijafap@gmail.com

Phone
+62341366222

Journal Mail Official
adm.ijafap@gmail.com

Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

Location
Kab. malang,

Jawa timur

INDONESIA