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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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+62341366222
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adm.ijafap@gmail.com
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Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
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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 7 Documents
 1 
Search results for , issue "Vol 2, No 3 (2019): October 2019" : 7 Documents clear
Investment Literation Improvement for Preparation of Investments for Young Investors Putri, Linzzy Pratami; Christiana, Irma; Pulungan, Delyana Rahmawany; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.587

Abstract

This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.
The Effect of Financial Literation on Online Shopping Interest in Millennials Astuti, Rini; Tanjung, Hasrudy; Putri, Linzzy Pratami
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.588

Abstract

The purpose of this research is to study and analyze financial literacy on online shopping demand in millennials. The support used in this research is associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Validity and Reliability Test, and Regression Test. Data processing in this study uses SPSS software version 24.00. The results of the study prove the positive and significant fact of financial literacy on online buying interest.
Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Ardila, Isna; Zurriah, Rezki; Suryani, Yani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.584

Abstract

This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.
Influence of Return on Equity (ROE), The Price Earnings Ratio (PER) and the Capital Structure of The Company's Share Price Against the Sub Sectors of Transport Registered in Bursaefek Indonesia (BEI) the Period of 2015-2018 Rialdy, Novien
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.589

Abstract

This research aims to find out whether the influence of Return on Equity (ROE), the Price Earnings Ratio (PER) and the Capital structure of the company's share price against the Sub Sectors of transport registered in Indonesia stock exchange (BEI) of the period of 2015-2018 well partially as well as simultaneous. The research method used is the quantitative approach, this type of research is descriptive and explanatory nature. This study contains a population of 39 companies with samples as many as 9 companies for the 4-year research period by using Purposive sampling technique as the determination of the sample. Engineering data collection, documentation, data types used are secondary data in financial statements BEI. The analysis of the data used is multiple linear regression. Prior to testing the hypothesis will be tested using the test data assuming the classics. The results of the analysis of the coefficient of determination in getting adjusted R square values of 0.382 mean variation variable the company stock price can be explained by variation in return on equity, variable price earnings ratio and structure of capital was amounted to 38.2% While the rest of 61.8% is explained by other free variables. The results showed that the simultaneous return on equity, price earnings ratio and capital structure influenced positively and significantly to the stock price with value and the value of 2.90 > 6.591 significant 0.01< 0.05. Partially, variable return on equity in partial positive and significant effect against the price of a stock with a value of 2.03693 > 3.739 and significant value of 0.01 < 0.05, The Price earnings ratio of positive and significant effect against the price of a stock with a value of 2.315 > 2.03693 and significant value of 0.027 < 0. 05.. partially capital structure variables do not affect the positive and significant price shares with a value of 0.448 < 2.03693 and significant value of 0.657 > 0.05.
Fiscal Correction Analysis of Commercial Loss Profit Report in Determining the Income of Income Establishment at PT. Medan Hanum, Zulia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.585

Abstract

This study aims to determine how the application of tax accounting in accordance with applicable tax laws and to determine the calculation of income tax (VAT) in accordance with law No. 36 of 2008. This research is a qualitative research. This research was conducted at PT. Asam Jawa Medan. This study uses a qualitative research type with a descriptive approach. Descriptive qualitative research is intended to describe and describe the phenomena that exist, both natural and human engineering, which are more concerned about the characteristics, quality, interrelationships between activities. This research was conducted at PT. Asam Jawa Medan. Data collection techniques used in this study were documentation and interviews. Data analysis with descriptive method is to describe the state of the financial statements of the phenomena that occur by collecting data, carrying out fiscal corrections in accordance with Law No. 36/2008 and calculating the income tax payable. The type of data used is secondary data. Based on the results of the study note that PT. Asam Jawa has applied tax accounting in accordance with applicable tax regulations, but in the calculation of income tax (PPh) of PT. Tamarind is not in accordance with Law No. 36 of 2008. From the results of this study it is also known that PT. Tamarind in the Calculation of Income Tax (PPh) of PT. Tamarind is not yet in accordance with Law Number 36 of 2008.
The Effect of Career Adaptability and Social Support toward Student Careerself-Efficacy Koto, Murviana; Febriaty, Hastina; Nasution, Satria Mirsya Affandi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.590

Abstract

In conditions of high competition to find a job, students need to make career preparations as early as possible. Career preparation is begun with making decisions about the career they want to get. Then in making preparations, they need the ability to adapt to the chosen career. In addition, the social support is also needed. This study was conducted on students in one of the private university in Medan, Sumatera Utara. The test results by using the Structural Equation Model (SEM) showed that there were significant positive relationship between the ability of career adaptability and social support with career decision-making self-efficacy. It also concluded that social support partially mediates the relationship between career adaptability and career decision- making self-efficacy.
Effect of Education Levels on North Sumatra Economy Febriaty, Hastina; Koto, Murviana; Rahayu, Sri Endang
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.586

Abstract

This study aims to determine the level of high school education (SMU) and Higher Education (PT) on the Economy of North Sumatra and to identify the effect of the level of education on the economy in North Sumatra. This type of research is a descriptive study, while the approach used is a quantitative approach with a sample of GRDP data and the Labor Force over 15 years with high school education levels (SMU) and Higher Education (PT) from 20002017. The type of data used is secondary data obtained from the Central Statistics Agency. The analysis technique used is the multiple linear regression analysis (OLS) method. The results of this study indicate that partially the level of high school education (SMA) has a positive and not significant effect on the Economy of North Sumatra and the level of education of the University (PT) has a positive and significant effect on the Economy of North Sumatra while simultaneously the level of high school education (SMU) and Higher Education (PT) has a positive and significant impact on the Economy of North Sumatra.

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