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Majdi Anwar Quttainah
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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 10 Documents
 1 
Search results for , issue "Vol 4, No 1 (2021): February 2021" : 10 Documents clear
Environmental Cost Analysis of PT. Gudang Garam Tbk Distiawati, Rania Putri; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Handayati, Puji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1029

Abstract

In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste. The last one is the company responsibility for profit that is also obtained from the good image which makes consumers become loyal customers of the company.
Analysis the Effect of Product Quality and Price on Purchase Decision (Case Study of Adidas India, Indonesia, and Malaysia) Pandey, Rudresh; Reddy, L. Sudershan; Chaudary, Vidush; Widyawati, Venny Tezaryning; Sin, Liem Gai; Bin Mohd Ghazali, Muhammad Khairul Amali; Kee, Daisy Mui Hung; Bin Ibrahim, Muhammad Firdaus; Bin Ahmad Fadzeil, Muhammad Zulhusni; Binti Mohamed, Nur Azwanie
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1034

Abstract

Exercising can be an activity to maintain human health. Adidas is a company providing sports equipment and accessories with high quality located in more than 100 countries around the world. This research aims to understand and analyze the effect of product quality and price on the purchase decision of Adidas India, Indonesia, and Malaysia. This research uses a quantitative method, which is Ordinary Least Square (OLS) based on the data collected from the questionnaires with 100 respondents. The results of this research show product quality and price partially affect purchase decision, product quality and price simultaneously or collectively affect purchase decision. The contribution proportion of Adidas product quality and price on the customers' purchase decision is 50.1%.
Navigating Through the COVID-19 Crisis: A Case Study of Starbucks Kee, Daisy Mui Hung; Faheem, Muhammad; Al-Anesi, Sarah Ammar Lutf; Imran, Mohd Yusoff; Hazrul, Muhammad; Khairi, Ahmad Amiruddin
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1030

Abstract

The purpose of this study is to examine the impact of the COVID-19 pandemic on the world's most famous coffeehouse chain, Starbucks Corporation. Starbucks has a large number of loyal customers; it makes Starbucks qualify as the best object for this study. By the end of 2020, Starbucks has more than 30,000 locations worldwide in more than 80 countries. The COVID-19 pandemic struck Starbucks ' business, forcing the company to looking for new strategies and alternatives to run its business efficiently. This study was built on data collected. There are 100 customers participated in the survey. Discussion and recommendations are presented.
Thai Airways Restructuring Plan to Avert Bankruptcy Sinha, Rupesh; Kumar, Navaneetha; Gandre, Chinmay; Nair, Rajesh Kumar; Alessandrino, Finn; Kee, Daisy Mui Hung; Deol, Jullia; Samuddin, Khairunraihani Mohd; Rosmadi, Nor Asyiqin; Muna, Rif’atul; Utama, A.A. Gde Satia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1035

Abstract

For the past ten years, Thai Airways International Public Company Limited (THAI) has been suffering successive losses year after year. In 2014, THAI implemented a restructuring plan to improve its revenue streams, yet to no avail as it has been reporting losses. This study aims to determine the impacts of the restructuring plan on profitability ratios in the company and to determine which variable contributes the most towards their profits or losses. The data used were THAI financial statements of 2010 to 2019. As the results show, THAI's profitability ratios show no significant changes before and after the implementation of the restructuring plan, and the largest contributors to their losses are fuel and oil expenses and impairment losses of aircraft.
The Influence of Brand Equity on Consumer Purchase Decisions at Starbucks D, Dilip; Sinha, Rupesh; Wen, Chin Pei; Kee, Daisy Mui Hung; Ching, Choong Shu; Er, Lew Ke; Agarwal, Somya; Pandey, Rudresh; Putra, Theofilus Welyna; Sin, Liem Gai; Yan, Yap Wen
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1031

Abstract

The purpose of this research is to study the influence of brand equity on consumer purchase decisions at Starbucks. Specifically, we predicted the brand equity of Starbucks would definitely affect the consumer purchase decisions. We distributed survey questionnaire consisting of 4 major aspects of brand equity with purchase decision and the results collected were analysed in order to obtain a meaningful conclusion. For the implementing, we designed a conceptual framework and hypothesized the correlation among its constructs which are brand equity and purchase intention. All the hypothesis which are tested based on the brand equity and consumer purchase decisions was accepted. The results showed that brand equity has a positive influence on consumer purchase decisions.
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions Putra, I Gede Cahyadi; Sunarwijaya, I Ketut; Gunadi, I Gusti Ngurah Bagus
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Tax Avoidance on Poultry Business Owners in Blitar Regency, East Java Province Sepriana, Ratih
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1032

Abstract

Micro, Small and Medium Enterprises (MSMEs) are expected to be able to contribute to state revenue through tax sectors. The purpose of this study is to determine a profile of poultry business, meaning of tax compliance for poultry business owners, tax avoidance of poultry business owners, and to determine efforts to overcome tax avoidance behavior in poultry business owners in the regency of Blitar. The nature of this study is a qualitative or naturalistic paradigm with a phenomenological approach; Hussrel's transcendental phenomenology involving three interviews. We also interviewed with one tax officer from the tax office. The data were collected from interviews, participant observation, and documentation study. The data were analyzed by descriptions with Hussrel's transcendental phenomenological approach, namely Intentional Analysis, Epoche, and Eidetic Reduction. Data validation was carried out by several triangulation techniques. The results show that the poultry businesses are MSMEs that fall into the medium business category and are the main source of income for the owners. Though they are aware of tax and their obligations, their level of tax compliance remains low. The business owners are aware of tax avoidance, even doing so by reducing the tax payments through tax planning. Thus, efforts should be made to discourage tax avoidance.
Advertising Strategies of Hyundai Motors In Indian Market Reddy, L. Sudershan; P V, Ranjith; Sabnis, Saili; Ganatra, Varsha; Shastry, Kailash; Elviona, Anastasya; Sin, Liem Gai; Chee, Yaw Nee; Kee, Daisy Mui Hung; A/P Perak Kerof, Chareeya; Qianya, Wang; Jiaze, Wei
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1037

Abstract

India’s leading passenger car exporter which is Hyundai Motors India Limited has a market share of India’s total car exports about 26 % in 2019. The term strategy is intended a lot for all business entities in today's competitive marketplace. When a company has a distinctive and distinct benefit, it must be inventive with its marketing strategy. Hyundai has introduced and embraced numerous strategies for securing the overall demand for brand placement. This study attempts to investigate traditional and digital advertising conducted by Hyundai Motors Company which will enhance the success of the company in terms of creating the brand and facilitating user engagement. Close-ended questionnaire is used to collect the data for this study. The data was collected from individuals with different income ranges in India through a non-probability purposive convenience sampling method. The result of this study showed that generation nowadays know more about the products through broadcast advertising such as TV and digital media rather than print media such as newspaper and magazine. Therefore, Hyundai Motors should invest more marketing strategy in broadcast and digital advertising.
Viability of Commodity Exchange in Bhutan: Assessing Challenges and Benefits Gurung, Amir; Choden, Phuntsho; Daly, S.; Singh, K.B
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1028

Abstract

This paper investigates the viability of commodity exchange in Bhutan and identifies its essential pre-conditions. Challenges and benefits are enumerated using exploratory and qualitative research with open-ended and semi-structured interviews. Bhutan represents an emerging South-Central Asian country successful emergence of which into the global arena in the last fifty years could serve as an example for other small and developing markets. The results of this study put challenges for farmers in two categories, before and after harvest. All post-harvest challenges can be addressed through an established commodity exchange and its three pre-conditions are essential to the development of commodity exchange in Bhutan.
A Study on Nestle Promotion Strategy Singh, Padmalini; Sin, Liem Gai; Binti Kama’Aziri, Nur Shafiqah; Jian, Oh Zi; Binti Mohd Azlan, Nur Amiera Sofea; Binti Ibrahim, Putri Nur Illya Balkhis; Sheng, Dave Hoo; Kee, Daisy Mui Hung; Heng, Joseph Tan Soo; Wee, Liew Siaw; Ying, Lim York
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1033

Abstract

This study aims to identify the most effective promotional medium used by Nestle. Nestle is the most successful manufacture which processes high quality and nutrition food and beverage to the Malaysians. To inspire consumers to purchase their products, Nestle must transform their promotional strategies frequently. A research will be conducted to collect information from respondent based on different characteristics to identify which is the most effective promotional medium used by Nestle. Through this research, we establish that the most effective promotional medium is Buy 1 Get 1 under sales promotion that helps consumers save more money. We have applied the implication idea to Nestle that can satisfy the customers’ needs and achieve sales target.

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