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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 8 Documents
 1 
Search results for , issue "Vol 2, No 2 (2019): June 2019" : 8 Documents clear
Kuwait Finance House AlNoumani, Dalal; AlMutairi, Fawaz; Machado, Julian
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.534

Abstract

This analysis will explore the corporate governance of the Kuwait Finance House. Given that the institution is a market leader, it encompasses the revolutionary financial mall concept whereby it groups together partners such as telecommunication, insurance and also credit card providers. The concept of the financial mall is providing a degree of ease through convenient services for customers, automated systems and also financial advisors. The analysis will explore the major challenge that Kuwait Finance House is facing and also the conflict of interest between the managers and the shareholders. The analysis will utilize descriptive research study whereby interviews will be conducted to get a scope of the operation of the institution. The analysis will offer recommendations such as involvement of the customers before internal growth investment. It should also establish the reason for the conflict between the shareholders and the managers and also why the financial house requires corporate governance. Given the bank has a separate clause that defines their creation of wealth for the shareholder, the conflict between the manager will eventually result in a stunted growth of the customer deposit, shareholder equity and the total assets which are important financial indicators.
Lending Growth Determinant on Rural Banks in Denpasar Sulistiyani, Ni Wayan; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.539

Abstract

This study aims to examine the determinant of lending growth on rural bank in Denpasar. the determinant of lending growth consists of Third-Party Funds, Capital Adequacy Ratio, NonPerforming Loans, Loan to Deposit Ratio, and Return on Assets. In this study there were 18 rural banks being sampled this research was conducted in three years of observation, from 2016 to 2017. Data analysis techniques used in this study are multiple linear regression. The results of the study show that Third Party Funds and Loan to Deposit Ratio can affect lending growth positively and significantly. while the Capital Adequacy Ratio, Non-performing Loans, and Return on Assets are not able to influence lending growth in rural banks in Denpasar. Keywords: Lending Growth, Rural Banks, Capital Adequacy, Non-Performing Loan
The Identification of Financial Literacy Level (Accounting) of MSMEs Actors in the Wetlands Area (Study of MSMEs Actors in Pemakuan Village, Banjar Regency) Rizky, Maulana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.535

Abstract

This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in preparing financial reports and assisting in access banking. The method used in this study is descriptive qualitative. The type of data used in this study is primary data obtained through interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago palms into wet sago to become characteristics of the region. However, in fact, they still cannot develop better as long as limited access to banks. The results of the study stated that MSMEs actors in the wetlands area did not have knowledge in preparing financial statements. The businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all. They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover, a low level of education greatly affects the assessment of the importance of recording financial activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia Chartered Accountants. Keywords: Micro Small Medium Enterprises (MSMEs), Wet Lands, Sago
Analysis of Safety & Pricing Issue in Grabs Car & The Solutions Buruhanutheen, Umairah Binti; Kee, Daisy Mui Hung; Malik, Nurul Afiqah Binti; Kuson, Sunita A/P; Yen, Teh; Karlekar, Siddhi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.536

Abstract

The following is a proposal for ride-hailing transport service, Grab. The proposal is done to assist them with the problems they face every now and then. Grabs Facebook page reveals myriad complaints about its services. Many app designers and even users have been facing several issues regarding their grab app. Since a lot of people rely on grab as their main transportation to go to places it is important for Grab to consider the criticism to improve their service. The main objectives definitely would be managing a good relationship with existing customers with a focus on creating loyalty towards their business. There are several solutions and recommendations that are included in this proposal to encourage Grab for their service enhancement. Keywords: Assist, Grab app, Price Issues, Safety, Good Relationship, Customers, Solutions
Accounting for Zakat and Infaq (Sadaqah) at Badan Amil Zakat Nasional (BAZNAS) in North Sulawesi, Indonesia Latief, Nur Fitry
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.532

Abstract

This study has purpose to identify the implementation PSAK No. 109 about accounting for Zakat and Infaq (Sadaqah) and describe its procedures and implications byusing qualitative approach. This study was using primary and secondary data. The primary data are derived from field research in the form of data obtained from informants, namely BAZNAS administrators and compulsory zakat (muzaki) and the secondary data consisted of various fiqh literature which contained a discussion about zakat. In addition, secondary data was also extracted from a number of BAZNAS in the form of zakat management accounting report documents. The data collection method were interviews, observation, documentation and literature study. The three sets of data analysis methods are applied as follows data reduction, data display and conclusion drawing. The results indicate that collecting of zakat from mustahik is done by means of socialization to the community and forming a Zakat Collection Unit while the distribution of zakat is done to the muzaki through several programs with allotment categories to 7 of 8 asnaf who are entitled to receive. Data from muzaki and mustahik are collected and included in the application of BAZNAS Information System (SIMBA) and then processed by this application to produce the financial reports.This study has implications for the need and competent human resources in the management of zakat including the field of Accounting and Sharia Management alsoto the need for internal supervision (auditors) and equipping BAZNAS organizations with personnel who are also fully responsible in each field. Keywords: Accounting, Zakat, Infaq, Sadaqah.
A Case Study on Souq.com Ahmad, Othman; Rajawat, Abhishek; Alkandri, Lamia; Enezi, Fawaz Al
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.537

Abstract

Souq.com is the largest e-commerce website in the Arab world with more than 400,000 products ranging from electronics, fashion,household ,watches,perfumes,and more. Today,it attracts more than 23 million visitors a month ,and is growing rapidly because of the increasing number of online shoppers in the Arab world. Often referred to as “Amazon Middle East”, it operates as a retail location and serves a market for third party vendors. It offers a convenient and secure shopping experience with online payment, cash on receipt and free return. Established in 2005, it was a pioneer in online shopping in the region as an auction site and linked to the Arab Internet portal Maktoob. When Yahoo acquired Maktoob in August 2009, it was not included in the deal, separated from Maktoob to remain part of Jabbar Internet Group. Then, in early 2011, the site became a market model selling at fixed prices, and then the retail division was launched in late 2011. In addition to its headquarters in Dubai, UAE, it meets local market needs with commercial offices in Egypt, Saudi Arabia and Kuwait; and a technical development center in Jordan and India.
National Bank of Kuwait AL-Hajri, Mariam; Jaramillo Serna, Maria Alejandra; AL-Mutairi, Qout; Al-Qenaei, Ghalia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.533

Abstract

The national bank of Kuwait was set up in 1952 as not only the first local bank but also the first shareholding company in the state of Kuwait. Thus far, NBK has set up 162 branches across 15 countries. Also, the international expansion opportunities in the state of Kuwait, NBK is among the most profitable bank. Over the year, NBK has been consistently ranked among the top 50 safest banks in the world. NBK has established strategic client relationships which have enabled it to increase its client base across the state and also in the region. The bank avails a wide range of financial and investment products and services to its individual, corporate and institutional clients. Based on the that, partnering with NBK as a digital marketing agency can help propel further recognition of NBK which will then translate to increase in its growth and profit rates.
Accounting Fraud Tendency on Village Credit Institution Putra, I Gede Cahyadi; Saitri, Putu Wenny; Gunadi, I Gusti Bagus Ngurah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.538

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions

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