cover
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,
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.
Articles 10 Documents
Search results for , issue "Vol 4, No 3 (2021): October 2021" : 10 Documents clear
A Study on Investors’ Perceptions towards Stock Market Teoh, Kok Ban; Pérez-Restrepo, Camilo; López, Carolina Ardila; Thulasedass, Sharmila; S, Chetana; Singh, Padmalini; Suardi, Elyoni Inez Sandra; Aryani, Dwi Nita; Aggarwal, Juhi; Das, Abhijit
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1206

Abstract

The stock market occurs from the interaction of a group of buyers (investors) and sellers of shares (companies), who represent ownership of the business. This includes a security listed on a public stock exchange under government supervision. Shares or stock market can be classified according to the country where the company is domiciled, for example Gudang Garam (company in Indonesia) which is domiciled in Indonesia and traded on the Indonesia Stock Exchange. The stock market has become an attractive and profitable investment today for investors and the stock market has grown rapidly over the years and is getting more and more attention because it deals with the future of money. However, a lot of investors are still worried to invest in stock market today, even investing in stock market results a huge profit. This reason can be the volatility in stock market. Therefore, this study focused on the investors’ perceptions towards stock market in different geographical areas. The data collected through online interview and distributing questionnaires to respondents in order to understand their behaviors, attitudes, desires, perspectives and level of awareness towards the stock market. The results showed that investors’ perceptions on buying shares in Asia are represented by several indicators, such as neutral information, accounting information, and social relevance, in which these three indicators generate impressions of the company’s activities based on profits and fundamental thinking patterns. Therefore, this will have an influence on investors in making decisions on the shares which will be chosen by them in the future.
User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1201

Abstract

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.
Consumer Behavior Analysis on Online and Offline Shopping During Pandemic Situation Espinoza, Miguel Córdova; Ganatra, Varsha; Prasanth, Kiran; Sinha, Rupesh; Montañez, Corina Elena Ochoa; Sunil, Kolhe Mayur; Kaakandikar, Rishikaysh
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1208

Abstract

Shopping has undergone a paradigm shift as a result of technological influence, with most consumers preferring online purchasing to traditional physical store shopping. The current pandemic scenario has resulted in a shift in customer spending patterns both online and offline. This paper identifies and analyses customers’ behavior towards online and retail shopping based on various factors affecting their behavior on which mode of shopping most they prefer during the pandemic situation. Primary data was used and a structured questionnaire was utilized to obtain the data. An online survey was conducted to collect from 200 heterogeneous kinds of people. The data collected were subjected to frequency analysis, Chi-square test, and Cronbach’s Alpha Test. IBM Statistical Package for Social Sciences (SPSS v23) was used for analyzing the data. The results revealed that among the various technological factors the proficiency rate of respondents utilizing, the internet has shown a significant impact on the consumers’ preference towards the mode of shopping. Factors like quick product information, a wider choice of products, better prices and discounts highly influence the consumers to opt for online shopping, whereas faster delivery time and product quality reliability and accuracy influence the consumers to choose offline shopping.
Influences of Advertisement on Buying Behaviour Utama, A.A. Gde Satia; Nair, Rajesh Kumar; Cheng, Wan En; Kee, Daisy Mui Hung; Chen, ZeXian; Cheng, Min Ru; Cheng, ZiHang; Talesara, Shruti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1202

Abstract

In this era of advanced technology, sellers are provided with different methods, platforms, and designs to prepare their advertisements. This study examines the ways advertisement influences consumer buying behavior in Malaysia and India. A total of 100 responses were collected from surveys to 51 Malaysian respondents and 49 Indian respondents from universities’ groups, personal friends, and families. The findings indicate that advertising is highly persuasive. Also, we identify that social media ad achieve the most affecting advertising channels. We have also identified the difference of view about the influences of advertisement before and after the pandemic.
Improving Online Customer Satisfaction: A Study on Biba Pérez-Restrepo, Camilo; López, Carolina Ardila; Singh, Padmalini; Ochoa, Ana Maria Restrepo; Ceballos, Daniela Villegas; Tilekar, Geeta Dilip; Kaakandikar, Rishikaysh; F, Mohamed Saifuddin
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1209

Abstract

This paper aims to study the online shopping experience of Biba, the Indian brand for women's ethnic apparel to propose pertinent changes to improve the satisfaction of their customers when buying online in the context of the current global pandemic. This study employed a survey as a primary source, and relevant academic literature as secondary sources. The findings revealed the amount of apparel bought online has increased during the pandemic in addition to some general difficulties when buying clothes online and a general feeling of dissatisfaction. Other findings suggest that it is pertinent for Biba to make various changes, like a website makeover, the creation of a mobile phone application, and the diversification of their models’ catalog.
The Impact of Marketing on Customer Loyalty: A Study of Dutch Lady in Malaysia Kee, Daisy Mui Hung; Murthy, Raemathy; Ganasen, Raghavi; Lingam, Rasitraa Ru; Chandran, Raveen
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1203

Abstract

Dutch Lady Milk Industries Berhad is one of the most successful manufacturers and suppliers of dairy products in Malaysia. Dutch Lady supplies dairy products packed with essential nutrients and vitamins for people of all ages, ranging from infants to adults. This study aims to investigate the impact of marketing on customer loyalty. A survey through Google form was conducted among different age group people to identify the most effective Dutch Lady's marketing tools. This study showed that one of the most effective marketing tools used by Dutch Lady in Malaysia is 'free samples' under promotion tools that help consumers raise brand awareness and reach the target audience. It also helps to retain customers and create customer loyalty. Therefore, the Dutch Lady should invest more marketing strategies in giving out free samples to potential and current customers.
Analysis of the Effect Construction Costs, Human Development Index and Investment: Does It Have an Impact on Economic Development? Runtunuwu, Prince Charles Heston; Kotib, Muhammad
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1210

Abstract

The purpose of this study aims to investigate a causality relationship between Construction Cost Index (CCI) and economic growth, between investment and economic growth, and between human development index and economic growth in North Maluku Province. With the error correction model approach, this study was carried out with the Granger causality method. The findings indicate that the economic growth and the Construction Cost Index affected the value of economic growth significantly. While the value change in the Construction Cost Index is statistically insignificant to affect the value of Economic Growth implying no causality relationship between the variables of Construction Cost Index to economic growth. There is only a one-way relationship, namely economic growth affecting the Construction Cost Index . Economic growth and investment have an association to changes in the value of economic growth significantly affecting the value of Investment. Humans do not have a causality (causal) relationship affecting each other or the Human Development Index (HDI) has no chance of being a dependent variable in the quarter of 2010 to 2019.  
Impact of COVID-19 Pandemic on Consumer Behavior towards the Intention to Use E-Wallet in Malaysia Edeh, Friday Ogbu; Aryani, Dwi Nita; Subramaniam, Tanuja A/P; Kee, Daisy Mui Hung; Samarth, Tejas; Nair, Rajesh Kumar; Kannappan, Thirumagal A/P; Tan, Yee Shan; Teh, Yi Ching
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1205

Abstract

The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety. 
Factors Determining the Effectiveness of Sharia Bank Marketing Management During the Covid 19 Pandemic in Gorontalo Province Wolok, Tineke; Kango, Umin
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1211

Abstract

The Covid-19 pandemic brings a significant impact on the revenue of the banking industry in addition to new challenges and risks. The micro, small and medium enterprise sector feels its great effects as the pandemic affects the ability of Islamic banks to obtain deposits from them and the level of demand for financing for productive business investments through Islamic banks. This study analyzes various determining of the effectiveness of Islamic banking marketing management in Gorontalo Province. This paper applied a qualitative method with a descriptive-analytical approach, verification, and exploratory by collecting the primary data from unstructured interviews to information sources (key informants and informants). The data was analyzed by a qualitative descriptive model in the form of data collection, data reduction, data display, and conclusions. Besides, to deepen the results of the study, a Focus Group Discussion (FGD) was conducted with all relevant competent stakeholders. The results of the study are expected to be used by local governments and Islamic banking actors in Gorontalo Province.
Financial Feasibility of Cattle Breeding Partnership in South Lampung Regency Handayani, Sri; Noer, Irmayani; Kenali, Eko Win; Adhianto, Kusuma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1200

Abstract

The arising problem in South Lampung Regency is that the pattern of cattle breeding runs on people's businesses scale related to other farming.  The farmers established partnerships with feedlots to tackle the hardships of developing cattle breeding for more effective and efficient results. The disproportionate structure of cattle breeding should be analyzed carefully. This research aims to analyze the feasibility of a cattle breeding partnership in the two cattle breeding centers of the South Lampung Regency.  The data were quantitatively analyzed with feasibility analysis and the indicators are NPV (Net Present Value), Net B / C (Net Benefit Cost Ratio), PP (Payback Period), and IRR (Internal Rate of Return.  The research results indicate that the profit scheme is IDR 20,353,930. As the Net B/C ratio is higher than 1, the business is feasible. Also, the IRR value of 29.9% signifies that the business is economically feasible.

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