cover
Article Per Year (5 Year)
All
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
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 3, No 1 (2020): February 2020" : 8 Documents clear
The Determinants of Profitability in Village Credit Institution Kumalasari, Putu Diah; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
The Meaning of Profit in Immigrant Java Perspective Wuryandini, Ayu Rakhma; Pakaya, Lukman
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.715

Abstract

The purpose of this study is to understand the meaning of "profit" in the perspective of Javanese who emigrated in Gorontalo. The results of this paper are expected to be useful for Javanese immigrant to realize the meaning of "profit" and can add to the scientific treasury in the field of accounting that earnings have meaning from different perspectives. Husserl's transcendental phenomenology approach is used to answer research questions and informant experiences based on awareness. The researcher obtained the results of the study that the material profit obtained was understood by the informant namely Mrs. Sulami that the profit was meant to " meet the needs of the family ", so that what is needed in the family can be fulfilled. And profit is also interpreted as " disturbance of worship " which in the sense is a form of gratitude for the results obtained, which is a profit as a provision for worship in the hereafter through group study every week.
The Development of Web Based Application for Financial Accountability Report of Indonesian Political Parties Kaligis, Stevie; Sendiang, Maksy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.735

Abstract

Accounting for non-profit organizations such as political parties is quite complicated, ranging from planning, execution to assessment, requiring an appropriate management information system to operate and manage the organisation. By optimizing the management information system, the different types of accounting transactions are recorded and economic data is produced to assess the organisation. The aim of this research is to create computer-based financial accounting apps that are used by Indonesia Political Parties to generate accountability and transparency-compliant financial reports to achieve good governance. Research and development method is used in this research. Developing accounting information systems for non-profit organizations is a matter of urgency. It will significantly contribute to the growth of information technology in the field of financial accounting.
Identification of Key Variables in the Existence of Prima Dana Mandiri Cooperatives Through the Application of the MICMAC Method Pramesti, I Gusti Ayu Asri; Putra, Gde Bagus Brahma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.728

Abstract

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
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables Gunadi, I Gusti Ngurah Bagus; Putra, I Gede Cahyadi; Yuliastuti, Ida Ayu Nyoman
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ernawatiningsih, Ni Putu Lisa; Apriada, Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.729

Abstract

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.
Increase Financial Capital of Top Glove in Order to Improve Environment and Sustainability: The Case of Top Glove Wu, Michelle Zi Ying; Kee, Daisy Mui Hung; Loo, Yuan Kun; Goh, Shie Jie; Alyanbaawi, Hani Jumah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.730

Abstract

Nowadays, global warming has become serious environmental issue that may affect humans and other living organisms. This is caused by the emissions of greenhouse gases. This problem has also led to climate change which will bring impacts to business, community and the environment. Therefore, it is everyone’s responsibility to face this environment issues. Top Glove contributes the emission of carbon dioxide as the employees operate the machines using fossil fuels. In 2018, their gas consumption was at 16.98kg carbon dioxide emissions per carton of gloves produced. In line with recognizing the effect of climate change, they aim to reduce 8% of carbon dioxide emission annually. Thus, they have applied biomass which is renewable energy at 6 factories to tackle this problem. However, we need to encourage more renewable energy by expanding the application of this green energy throughout Top Glove factories. Top Glove face the problem of insufficient financial capital to invest the modern technology for every factory. Hence, they need to solve the problem of their financial problem in order to improve environment issues. Next, Top Glove is the world’s largest manufacturer of gloves and it was founded since 1991. It has proficient experiences in manufacturing gloves. One of many reasons behind this success is they have an effective and efficient system in managing company. Besides that, they also take care of the well-being of their employees. Furthermore, they introduce environment friendly product to the community. As this paper will show, there is still changes and improvement that can be made, in order to integrate sustainability well into Top Glove’s business strategy.
Financial Ratio in the Analysis of Earnings Management Christiana, Irma; Purnama, Nadia Ika; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.714

Abstract

Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 9, No 1 (2026): February 2026 Vol 8, No 3 (2025): October 2025 Vol 8, No 2 (2025): June 2025 Vol 8, No 1 (2025): February 2025 Vol 7, No 3 (2024): October 2024 Vol 7, No 2 (2024): June 2024 Vol 7, No 1 (2024): February 2024 Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 7, No 1 (2024): FEBRUARY EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 3 (2023): October 2023 Vol 6, No 2 (2023): June 2023 Vol 6, No 1 (2023): February 2023 Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 5, No 3 (2022): October 2022 Vol 5, No 2 (2022): June 2022 Vol 5, No 1 (2022): February 2022 Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 4, No 3 (2021): October 2021 Vol 4, No 2 (2021): June 2021 Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021 Vol 4, No 1 (2021): February 2021 Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2 Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 3, No 3 (2020): October 2020 Vol 3, No 2 (2020): June 2020 Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020 Vol 3, No 1 (2020): February 2020 Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2 Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 2, No 3 (2019): October 2019 Vol 2, No 2 (2019): June 2019 Vol 2, No 1 (2019): February 2019 Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018 Vol 1, No 1 (2018): International Journal of Accounting & Finance More Issue