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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 4, No 2 (2021): June 2021" : 9 Documents clear
Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia Santoso, Muhammad Rifky
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1027

Abstract

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.
The Impact of COVID 19 Towards International Business Strategy: A study of Coca-Cola Company Nair, Rajesh Kumar; Reddy, L. Sudershan; Verma, Priyanka; Pandey, Rudresh; Yuwono, Sienly; Sin, Liem Gai; Qi, Wong Yun; Kee, Daisy Mui Hung; Gee, Ooi Xin; Ing, Tammy Wong Shao; Yu, Tan Pei
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1116

Abstract

Coca Cola is one of the largest beverage companies in the world and becomes one of the favourite drinks for all people around the world. On March 11, 2020, World Health Organization (WHO) agrees to receive COVID – 19 outbreak a pandemic. This problem firstly started in China; it becomes the main problem of the World. As many Organizations whether domestic and international business affected by this epidemic. International business which is easily affected by the crisis as war, terrorist attacks, natural disasters and another. The main aim of this study is to analysis the global strategy and operations of Coca-Cola Company during COVID–19 pandemic. To collect the data, the questionnaire was distributed to 250 respondents, who are the employees of Coca-Cola company. The questionnaire was distributed via email. The impact of occurrence of Coronavirus on the international business. The results shows that the percentage of respondents who buy Coca-Cola products at online shopping platform increased during the pandemic
Analysis of Financial Performance: 7ELEVEN SDN. BHD Kee, Daisy Mui Hung; binti Juseef, Nur Shaidah; binti Abdul Halim, Nur Nabilah; binti Mohd Razi, Nur Nafisah; binti Shamsuddin, Nur Sorfina
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1112

Abstract

7ELEVEN (7 eleven) is well-known franchise in the world as in Malaysia. The purpose of this study is to analyse the financial performance of 7 eleven for two consecutive years, 2019 and 2020. The comparison of this performance is required to track their achievement on stability, liquidity, profitability and on maintaining their market share. The qualitative data based on survey and quantitative data in the annual report needed to make the comparison of the financial performance. The ratios used to analyse the company financial performance are market value ratios, profitability ratios, efficiency ratios and liquidity ratios. The result from the survey contributed the information on how society preferred go to the 7 eleven and the result from the ratios showed the financial performance of the company. The financial performance report will be the summary of the financial health of the company helping various investors and stakeholders to take investment decision.
Harnessing the Power of Artificial Intelligence in the Accounting Industry: A Case Study of KPMG P V, Ranjith; Madan, Sahana; Jian, Delon Ang Wern; Teoh, Kok Ban; Singh, Amisha Siddhu; Ganatra, Varsha; AV, Akshay; Rana, Rajeev; Das, Abhijit; Shekar, Shetty Lavanya; Singh, Padmalini
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1117

Abstract

In the ‘New Normal', the accounting industry is experiencing heavy pressure associated with artificial intelligence (AI). The purpose of this study is to examine the ways and how organizations are harnessing the power of artificial intelligence in the accounting industry through the lens of KPMG. There are 39 employees from the KPMG who responded through a structured questionnaire on Google Forms circulated among the employees of the company. The data collected were analyzed and presented in the table of numerical terms. The results showed there is a significant positive relationship between the adaptation of AI in the accounting tasks in KPMG company. The results of this study reflect upcoming AI practices that will be sent to the KPMG to enhance awareness and adopt artificial intelligence applications for better productivity. These findings can help the accountants in clearly understanding how they can use AI technology to improve the accounting standards.
Factors Contributing to Online Purchase Intention amongst Malaysian Consumers: A Case of Lazada Edeh, Friday Ogbu; Quttainah, Majdi Anwar; Syed Badrulzaman, Syarifah Nurdzamanisya; Kee, Daisy Mui Hung; Mohd Zamri, Syafiqah; Mahmud, Tahreem Tariq; Shafiee, Siti Syafiqah Izni; Awoke, Victory Chinelo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1113

Abstract

Online shopping activity amongst Malaysians increase unexpectedly ever since Malaysia had its first phase of Movement Control Order. In other words, the global pandemic COVID-19 provided more opportunities for e-commerce such as Lazada to grow. Therefore, this study intends to understand the factors that contribute to online purchase intention amongst Malaysians in the case of Lazada. This study used qualitative and quantitative method. The questionnaire used to collect the data from the respondents. There are 100 Malaysians that had previously purchased from Lazada have participated in the survey. The results showed that there is a positive correlation between product quality, product price, buying experience, after-sales service, and online consumer satisfaction.
The Impact of Using Cashless Payment during the Covid-19 Pandemic: A Case Study of Maybank Kee, Daisy Mui Hung; Binti Nor Hisam, Nur Nuha; Binti Abd Rashid, Nur Hidayu; Binti Abdul Aziz, Nur Sobbah; Binti Mazlan, Nur Aqilah; Binti Mahadi, Nur Aimi Zayani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1118

Abstract

The purpose of this study is to investigate the impact of using cashless payment during the Covid-19 pandemic. Maybank is the largest bank in Malaysia and listed as the top ranking of banking institutions. Maybank offers various types of services including cashless payment or e-payment methods. During the Covid 19 pandemic, most Malaysians would normally use their online payment since the physical distancing policy was encouraged by the World Health Organization (WHO). The study used articles, blogs, Wikipedia, and other information obtained from the website to collect data. The result shows that there are many positive impacts of using the cashless method.
The Impact of Covid-19 on McDonald’s Business: A Case Study of Malaysia Kee, Daisy Mui Hung; Toh, Aik Long; Chong, Jin Hui; Teng, You Ming; Ooi, Shawn Jinq Cheng; Chong, Rachel Xin Jie
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1114

Abstract

The purpose of the study is to identify the impacts of Covid-19 on McDonald’s business in Malaysia. McDonald’s is one of the largest fast-food franchises, and its franchisee is expanding yearly in the global market. Its mission is to become the favorite place and way to eat and drink. A total of 100 respondents were surveyed. Results indicated that the Covid-19 has an impact on its business performance. The impacts are the drop in sales, an increase in operational costs as well as changes in their operation.
New Norm in Consumer Buying Pattern: Online Shopping Swing amid the Coronavirus Pandemic Sinha, Rupesh; Nair, Rajesh Kumar; Naik, Veena; Ganatra, Varsha; Singri, Prarthana; Singh, Padmalini; Kamble, Ashwin Ravindra; Kaakandikar, Rishikaysh; KJ, Sirisha; Modawal, Ishaan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1119

Abstract

A drastic shift in the market environment was observed with the pandemic situation spread all around the world. The number of people at the workplace or marketplace also shrunk from thousands to hundreds, tens, and one-digit numbers with the thought of avoiding the crowd and being in isolation or separations to avoid contact. This rapid change in situation has brought huge overnight changes in the shopping behaviors of the customers from bulk buying in a physical market or family shopping to online shopping of all fast-moving consumer goods. There are beginnings of a shift in this approach in India. The study emphasizes the factors influencing online shopping, benefits, and challenges faced by the customers, and the preferred mode of buying for listed products along with the mode of payment. Suggestive measures to bring positive change are also discussed in the paper.
Factors Affecting the Revenue of Air Asia Berhad During Covid-19 Pandemic Singh, Padmalini; Sinha, Rupesh; A/P Nagenthran, Yarshinni; Teoh, Kok Ban; Yong, Hui Yee; Wijaya, Shahwatul Hajjah Islamia; Aryani, Dwi Nita; Singh, Himanshi; Das, Abhijit; Dabeer, Sindhu L
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1115

Abstract

Air Asia Berhad is very well-known as the low-cost airline, the headquarter is located in Kuala Lumpur, Malaysia. It is the largest airline in Malaysia by fleet size and destinations. It has consistently been named as the world’s best low-cost carrier for 11 years by Skytrax. Low-cost plan helps the company to earn profit in fact. However, in 2020, the revenue of Air Asia Berhad has decreased terribly due to the Covid-19 pandemic. Covid-19 pandemic began to spread in the final week of January 2020 at Malaysia and until this moment in time, the whole world is still facing the pandemic. It is also known as Coronavirus which can be spread through air and close contact. Due to Covid-19 pandemic, the passengers carried has been decreased by 74% by January to December 2020 on comparison with January to December 2019 which directly implies less revenue generation. Furthermore, many of the staff has been laid off. The particular aim for this research is to determine the factors affecting the revenue generation of the company during Covid-19. Google form was used to collect the needed information for this research. With the collected data through the study, it was found out that restrictions in travelling, paucity of passengers and high number of workers in the company are the main factors giving the current impact to the company’s revenue.

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