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Majdi Anwar Quttainah
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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 9 Documents
 1 
Search results for , issue "Vol 2, No 1 (2019): February 2019" : 9 Documents clear
Effect of Commitment, Compensation, and Leadership on Employee Performance and Sharia Engagement as Variable Intervening Basalamah, Indira; Ramli, H. Mansyur; Sinring, H. Bahar; Alam, Roslina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.360

Abstract

Sharia engagement is an individual, physical, emotional and spiritual attachment that is influenced by belief, justice, balance, fredoom and respontibility towards the organization. The object of research is the employees of sharia banking located in Makassar City. Through cluster tehniques sampling of samples processed in the study were 185 emplyees spread across 13 sharia banking offices. Using structural equation modeling (SEM) the results of the study show that organizational commitment, compensation, and leadership directly have a significant positive effect on sharia engagement. Whereas, indirectly organizational commitment, compensation, and leadership have a positive and insignificant effect on employee performance. Then, through Syariah Engagement organizational commitment, compensation, and leadership have a significant positive effect on the performance of Islamic Banking employees in Makassar City. Keywords: Commitment, Compensation, Leadership, Sharia Engagament, and Employee Performance
Analysis of The Effect of Exchange Rates, E-Money and Interest Rates on The Amount of Money Supply and Its Implications on The Inflation Level in Indonesia 2012-2017 Period Ramadhani, Rizal; Nugroho, Widyo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.364

Abstract

This study aims to find out and test the partial influence of exchange rate variables, Electronic Money (e-money), interest rates on money supply; and the partial effect of variable exchange rates, e-money, interest rates, and the amount of money supply toward the inflation rate. This research method is quantitative, with a type of causal research. The geographical scope of the study is Indonesia with a six-year period (2012-2017). Based on the periodization, by using monthly data, each variable has 72 data (n = 72), which is 6 years x 12 months. The data used was secondary data. The multiple linear regression analysis was used to test seven hypotheses all of which are bivariate models. The results show that the exchange rate (USD to IDR exchange rate) has a positive and significant effect on the money supply. E-money has a positive and significant effect on the money supply. Interest rates have a negative effect, but are not significant for the money supply. Exchange rates have a negative effect, but not significant to inflation. E-money has a negative effect but not significant on inflation. Interest rates have a positive effect but not significant on inflation. Money supply has a negative effect but not significant on inflation. Keywords: exchange rate, e-money, money supply, interest rates, and inflation
Effect of Investment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm Murniati, Sitti; Mus, H. Abdul Rahman; Semmaila, H. Baharuddin; Nur, Hj. A. Nirwana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.359

Abstract

The purpose of this study is to analyze the effect of investment decisions, financing decisions and dividend policies both directly and indirectly on value of the firm mediated by profitability. The sample technique was purposive sampling by pooling data. Data were analyzed by Structural Equation Modeling. The results showed that investment decisions and financing decisions have a positive and significant effect on profitability and value of the firm so that the main objective of the company is to maximize the welfare of company owners by increasing value of the firm through increased profitability, while dividend policy has a negative and not significant effect on profitability and value of the firm directly and indirectly. Keywords: Investment Decisions, Financing Decisions, Dividend Policies, Profitability and Value of the Firm
The Effect of Work Conflict on Employee Performance in the Capital Investment and Integrated Service Service (PTSP) of Gorontalo District Asi, Lisda L.
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.363

Abstract

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".
The Examining of Transformational and Transactional Leadership on Banking Employee Performance at North Sulawesi Province, Indonesia Tawas, Yance
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.365

Abstract

Transformational and transactional leadership style is an activity that influences people to working together in order to achieve the organization goals. Leadership can occur anywhere, provided that someone shows his ability to influence the behavior of others towards achieving a certain goal. Transformational leadership as a leader who has the power to influence subordinates in certain ways. The intent of transformational and transactional leadership is to encourage employee performance in the Banking business in North Sulawesi, Indonesia. The object of the study was Bank BRI, BNI and SulutGo, which have branches throughout the North Sulawesi region. The number of respondents was 205 employees. The collected data were then analysed by using a variant-based structural equation model or Partially Least Square (PLS-SEM). The data analysis results provide empirical evidence that a transformational leadership style, particularly in the individual consideration and individual inspirational dimensions, positively impacts employee performance. However, other dimensions, namely, intellectual stimulation and inspirational motivation, do not significantly encourage activities related to performance. Moreover, transactional leadership on the contingent reward dimension does not significantly impact knowledge sharing, in other word only transformational leadership individual consideration and individual inspiration were positively significant effect on encourage banking business industry employee performance at North Sulawesi, Indonesia. Keywords: employee performance, transformational leadership, banking company,
The Influence of Product Attribute and Reference Group Towards Customer Value of Moslem’s Wear Kerawang Handycraft In Gorontalo Province Ahmad, Muchtar
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.358

Abstract

This aims of the: (1) The customers responses toward the product attribute of value the Moslem wears of kerawang handycraft in Gorontalo province, (2), The influence of the refence group to toward the customers value of kerawang handycraft Moslem’s wear in Gorontalo Province, (3), The influence of the products attribute and reference group toward the customers value of the kerawang handycraft of moslem’s in Gorontalo province, in a partial or in simultaneous. The research has tested the hypothesis of attribute influence products and reference group towards customer value kerawang handycraft moslem’s wear in Gorontalo province, in a partial or in simultaneous. The research used explanatory survey. The study examined 86 customers of kerawang handycraft moslem’s wear. The sampling method was used the random sampling technique. The result of the study was analyzed by using the path analysis, statistic hypothesisis tested by F test and t test. The result of the research shows that kerawang handycraft especially moslem’s wear, product attribute and the reference group partial is as ways or in simultaneously influenced the customers value of in Gorontalo Province. Keywords: Product Attribute, Reference Group and Customer Value
The Impact of Decision Investment, Capital Structure and Growth on Profitability and Company Value in Manufacturing Sector of Firms in Indonesia Niar, Hikma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.362

Abstract

Purpose of this study is to analyze investment decisions, profitability, capital structure, company growth and firm value population 149 manufacturing companies with 55 samples. Used Analysis Path. The results of the study show that the results of this study are expected to contribute to the development of financial management studies. Keywords: Investment Decision, Capital Structure, Growth, Profitability and Corporate Value
Are the Profitability of Companies Influenced by Working Capital and Liquidity? Tumiwa, Ramon Arthur Ferry; Mamuaya, Nova Christian
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.357

Abstract

The purpose of our study is to examine and analyze: (1) the effect of working capital on profitability, (2) the effect of liquidity on profitability, and (3) the effect of working capital and liquidity simultaneously to profitability. This research was conducted at the ceramics, glass, and porcelain of manufacturing companies that listed on the Indonesia Stock Exchange (IDX) 2012-2016. The companies analyzed amounted to 6 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 10 programming computer. The results of this study found that working capital has an insignificant relationship with profitability. The liquidity has an insignificant with profitability. The working capital and liquidity have no significant effect on profitability, simultaneous. Keywords: Working Capital, Liquidity, Profitability, Manufacturing Companies, Indonesia Stock Exchange
Institutional Financial Management Analysis in Manado State University (UNIMA) Kawatu, Freddy Semuel; Tumiwa, Ramon Arthur Ferry; Mamuaya, Nova Christian; Rumagit, Merry Natalia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.361

Abstract

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability

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