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Majdi Anwar Quttainah
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INDONESIA
International Journal of Accounting & Finance in Asia Pasific
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 6 Documents
 1 
Search results for , issue "Vol 1, No 1 (2018): February 2018" : 6 Documents clear
THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES Fatmawati, Nurul; Nurlaila, Siti Hajar; Sukoco, Agus; Ade, Reswanda T.; Utomo, Wahyu Mulyo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.112

Abstract

The objective of the research is to find the role of working capital that is sourced from own capital and credit capital in order to increase the value and capacity of small business sector. The research was conducted by surveys, interviews, and documentation of Financial Statement records. The data used in this study is the primary data,based on the analysis of the business credit process. The loan application stage, the review stage, credit analysis,credit approval, credit agreement stage and credit disbursement stage. The results found that the progress of SMEs is determined by the availability of working capital divided on their own capital and loan credit capital. Own capital and capital credit provide a positive and significant impact on business volume on SMEs in Surabaya.
Stock Price and Performance of Indonesian Banking, Case Study for The Period of 2013-2016 Wibowo, Cornelius Candra Adi; Sukoco, Agus; Wulandari, Ani; Bhukuth, Augendra
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.113

Abstract

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
ANALYSIS DOMINANT OF FACTORS INFLUENCE IN DECLINE COMPANY LIQUIDITY (Study PT.Pelabuhan Indonesia Surabaya Branch) Taurista, Ditarosa; Fatimah A., Mustika Putri; Mubarrok, M. Khusni
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.114

Abstract

This study to determine the most dominant factor affect the decline of liquidity PT.Pelabuhan Indonesia Surabaya branch for five years (2010-2014) . The analy method used are source analysis and use of capital and cash flow as well as regression and correlation analysis. The result showed tthet the most dominant factor influenced the decrease of liquidity company ( Study Pt.Pelabuhan Indonesia Surabaya Branch) is a cash/bank factor. Technique of data collection is done by interview and interview in free and direct with competent parties. In addition, to obtain written data is done by requesting directly from the source in accordance with the needs.Based on the formulation of the problems and hypotheses that have been proposed, the method of analysis used in the discussion of this paper is the Regression and Correlation Analysis. Regression and correlation analysis is used to see the direction of the relationship and the influence of the relationship between each other, ie between the amount of net working capital (Y) as the dependent variable to the independent variable consisting of cash / bank (X1), accounts receivable (X2), inventory X3), and current liabilities (X4), used multiple linear regression analysis and Pearson correlation.
Role of Share Ownership and Dividend Policy on Financial Performance (Case Study at Construction Service Company) Sofiana, Yeni; Maghviro, Hanum Elok; Lestari, Ananda Dwi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.115

Abstract

The purpose of this study is to analyze financial performance seen on the basis of share ownership and dividend policy of the construction services company listed in Indonesia Stock Exchange (IDX) during 2014-2016. This study analyzes the role of share ownership and dividend policy of the construction services company and their impact on financial performance. Data of this research is Construction Company listed in Indonesia Stock Exchange which report Consolidated Financial Statements and audited in 2014-2016. The analytical technique used is Multiple Regression Analysis. The data of financial statements were downloaded from Indonesia Stock Exchange website and tested with SPSS 24 application. Result of this study is that the performance of Construction Company is influenced by Managerial Ownership positively and significantly affects all financial performance indicators, both Net Profit Margin, Return On Asset and Return On Equity, Institutional ownership has a negative and insignificant effect on financial performance indicator of Net Profit Margin and Return On Equity. While on Return On Asset has a positive effect but not significant. Dividend policy negatively affects all financial performance indicators. However, it is significant to Net Profit Margin and Return On Equity, while on Return On Asset, it is not significant. The findings of this study are financial performance of contruction companies that go public in Indonesia, is determined by the value of Managerial Ownership Financial Statement and ROE which will assist to provide useful information to other researchers, investors and banking companies
Stakeholders Theory and Its effects on Organization's Technological Change Alsbaity, Maryam Abdalrazaq
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.111

Abstract

This paper intends to investigate the effectiveness of the Stakeholders Theory in the organizational process of Technological change. It focuses on the importance of involving every stakeholder in the decision-making process. This focal point will be interpreted through integrating the Systems Theory with the organization's adaptive stage. It also shows how the Board of Directors (hereinafter, BODs)1and the executives manage this change and apply leadership skills when dealing with each stakeholder. This research deploys the stakeholders theory specifically focusing on shareholders, investors, management, employees and customers. The anticipated findings indicate that the application of governance theories and specially stakeholders theory is highly impactful. This paper intends to compare the typical outcomes based on literature with outcomes based on real life applications of organizational technological change. It shall be interpreted through a selection of change management models, CVC2 analysis and technological change models. Moreover, measurements of the outcomes for each stakeholder's participation will be presented through (e.g. employees performance, ROI3, etc.).
The Influence of Profitability Ratio To Share Price On Telecommunication Company Listed In Indonesia Stock Exchange Period 2013-2015 Muktamaria, Muktamaria; Sukoco, Agus
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.116

Abstract

Influence is a power that can shape or change something else. So in this study the authors examine about how much power that is or caused by the analysis of Profitability ratios to stock prices. The purpose of this research is to know the profitability ratios of telecommunication companies listed in Indonesia Stock Exchange period 2013-2015, to know the stock price of telecommunication company listed in Indonesia Stock Exchange period 2013-2015, and to know how influence profitability ratio to stock price of telecommunication company . This research is conducted on telecommunication companies listed in Indonesia Stock Exchange period 2013-2015 that is, PT. XL Axiata Tbk, PT. Smartfren Telecom Tbk, PT. Indosat Tbk, PT. Telekomunikasi Indonesia Tbk, PT. Tower Bersama Infrastruktur Tbk, PT. Solusi Tunas Pratama Tbk, PT. Inti Bangun Sejahtera Tbk. The data used are secondary data in the form of financial statements.

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