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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 3, No 2 (2020): June 2020" : 9 Documents clear
The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang Amrulloh, David; Sulastri, Sulastri; Firmansyah, Rizky
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.833

Abstract

This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT. UB in-depth and comprehensively. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang, as a private company that is engaged in industry, especially plywood. This research uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning, and essence. Data collection in this study uses the method of observation, interviews, and documentation. The results found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, that is the awareness of the company growing and developing in the midst of the community environment, and CSR as a charity and almsgiving.
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange Syukriyah, Syukriyah; Maharani, Satia Nur; Putri, Dhika Maha
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.838

Abstract

This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
Key Success Factors of Organizational Success: A Study of MULA Car International Ashraff, Muhammad; Kee, Daisy Mui Hung; A/P Subramaniam, Roshini; Hazimah, Nur; Syafiqah, Nur Aina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.834

Abstract

This study is conducted to examine how does MULA Car International deal with organizational behavioural issues in the company to meet the objectives and goal of their e-hailing service business. MULA is an e-hailing business that uses “Internet Plus Transportation” model in the traffic service market. The study began with gathering information about obstacles and barriers that challenge MULA while operating towards their goal. In the study, it shows that employees are the main drivers for their success and development in the industry. We identified that MULA has come up with many impressive initiatives not only to attract more customers but also to satisfy their employees so that organizational commitment is developed. The purpose of this study is also to examine how MULA faces challenges in the company and use it as factors to develop the business and to remain competitive in the e-hailing industry.
Integrity Issue on Grab Drivers' Fraud Phenomenon Yuniar, Gita; Handayati, Puji; Putri, Sheila Febriani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.839

Abstract

Recent development of technology undeniably and rapidly goes into orbit. Internet technology turns out to be a media to simplify anyone's work. Along with its developments and the service industry revolutions, a new breakthrough has emerged, namely smartphone app-based ride-hailing services. This eliminates the problems existing in conventional services, such as the difficulty of finding rates, uncertain rates and passenger safety guarantee. This study aims to describe the fraud committed by the Grab drivers and its impact for the drivers and Grab, and how to overcome it. This study uses qualitative research with a phenomenological approach. The object of this research is Grab drivers in Malang. The data used are primary and secondary data obtained through interviews, Application screenshots, and news items. The results of this study indicate that there are some frauds committed by Grab drivers such as (1) fictitious orders, (2) account sales, (3) account leases. To anticipate it, Grab has initiated a program namely "Grab Lawan Opik". One of Grabs internal controls is the selfie verification used to reduce account sales and leases.
Samsung: Customer Loyalty Strategy in Malaysia and Colombia Ruiz, Evelyn Henao; Restrepo, Camilo Alberto Pérez; Lopez, Carolina Ardila; A/P Jegathesan, Kalaaivahnny; Kee, Daisy Mui Hung; A/P Ganasan, Kamalaswari; A/P Jegathesan, Kalaaiveyhny; Rao, Prasanthiney A/P Nageswara
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.835

Abstract

Brand loyalty is one of the key elements of success in any organization, in the context of high international competition and consumer awareness. The objective of this research is to study the factors that affect customer’s loyalty towards Samsung over the long term and propose certain strategies to increase loyalty in Malaysia and Colombia. First, the company’s background is explained, followed by the research problem and the research method. By comparing these two markets, possible loyalty approaches that could be useful for each market were identified, taking into account that Samsung is the leading company in both countries, in terms of market share. Finally, concluding with the findings and limitations of the research.
Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District Danayanti, Ni Luh Intan; Mahaputra, Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.830

Abstract

This study aims to determine the effect of the application of internal control structures on the efficiency of lending. This research was conducted in all savings and loan cooperatives of Sukawati Subdistrict registered with the Gianyar Regency Cooperative Service. The sampling technique used is saturated sampling. The sample in this study amounted to 68 respondents from 34 populations. The data analysis technique is multiple linear regression analysis. The results showed the control environment, risk assessment, and monitoring variables had a positive effect on the efficiency of lending. Whereas Control, Information and Communication activities do not affect the efficiency of credit distribution to savings and loan cooperatives.
Internal Auditors Fraud Detection: A Phenomenological Study Ar'Reza, Ida Fatmawati; Wardoyo, Cipto; Putri, Sheila Febriani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.836

Abstract

The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with internal auditors in a state-owned company in East Java, and internal audit charter documentations. Based on the results of the interview, four conclusions from the research results are drawn. First, internal auditors literally interpret fraud and as an occupational task focusing on the internal control. Second, fraud detection is more accurately described as fraud potential detection, in which they can find redflag or fraud indication during the inspection with Risk Based Internal Audit method. Legitimacy Theory is the basis when the auditors have gained legitimacy from fraud meaning and detection, since it is in accordance with their roles, activities and competencies in carrying it out.
Working Capital and Debt Policy on Profitability of The Companies Lumapow, Lihard Stevanus; Tumiwa, Ramon Arthur Ferry
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.832

Abstract

Profitability is a measure of a company's success in making a profit. The objectives of this study are: (1) to test and analyze whether profitability is affected by working capital, and (2) to test and analyze whether profitability is affected by debt policy. This research uses quantitative research methods, using a sample of 12 automotive and components companies listed on the Indonesia Stock Exchange in 2012 to 2017 with a purposive sampling technique. The analysis technique in this study uses panel data with multiple regression. The results obtained indicate that working capital has a negative and not significant effect on profitability, as well as debt policy variables have a negative but not significant effect on profitability.
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Fitriyah, Suaibatul; Makaryanawati, Makaryanawati; Fauzan, Slamet
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.837

Abstract

The main goal to be achieved by a company is to increase its value. Having high company value, the owners will gain higher prosperity. Company value is a particular condition achieved by a company reflected in the stock market price. Strategies to increase it are important. This study aims to determine the effect of corporate governance (X1) on company value (Y) and to determine conditions of financial health (X2) on company value (Y). This research is an associative type of hypothesis testing. Companies used in this study are those listed in the Indonesia Stock Exchange during the 2014-2017 period. The sample selections use purposive sampling with the criteria that the companies are CGPI participants and not engaged in finances with 29 companies as the samples. The analysis technique used is multiple regression. The results of the study show that: 1) good corporate governance does not affect the company value. 2) The condition of financial health has a positive effect on company value. The limitation in this study is the lack of research samples, because there are very few companies that participate in the CGPI ranking program. The results of this study are expected to be used as a reference for future researches, besides that research related to corporate governance should use measurements or other indicators to obtain different results.

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