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Majdi Anwar Quttainah
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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 5, No 1 (2022): February 2022" : 10 Documents clear
Irrational Choice of Bankers: Wealth or Welfare? Muttaqin, Aminullah Achmad; Noor, Iswan; Prestianawati, Silvi Asna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1410

Abstract

The phenomenon of the high number of workers who are not absorbed in the workforce in Indonesia is a problem that is difficult to solve briefly. The lack of employment opportunities accompanied by problems with the level of education and expertise of the workforce in Indonesia has also become a polemic in the national development process. However, another fact occurs where workers tend to choose to leave several leading sectors in Indonesia, such as the financial sector, especially banking. It is feared that this condition will cause the banking sector as one of the sectors that drive the national economy, to lose qualified and loyal workers so that it will have an impact on production inefficiency in the banking sector and eventually will directly impact the community considering the function of the bank as an intermediary institution. This study aims to reveal the motives for changing workers' behaviour in banking by using qualitative methods and a phenomenological approach. This research is expected to contribute to the improvement of the employment system in the financial sector, especially banking, to absorb qualified and loyal workers to the company. Thus, macroeconomically, it is to reduce the voluntary unemployment rate in order to accelerate national development as a whole.
Have You Touched? A Case Study of Touch N Go E-Wallet Kee, Daisy Mui Hung; Ow, An Long; Ooi, Zhe Jian; Sathiaseelan, Pavithara; Pang, Kuan; KA, Sathyan; Madhan, Sahana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1416

Abstract

This paper examines the relationship between the product features, convenience, perceived trust, customer satisfaction, and intention to use the Touch' n go e-Wallet. In this research, we have sent a survey to our target respondents, the people who are using Touch' n go e-Wallet. They are include students, employed, unemployed, self-employed, and retired respondents, including all races from all age levels. In this research, we want to know whether the respondents would like to use cash to pay in their daily lives or prefer to transit the cash to cashless. A total of 150 respondents has participated in our online survey via Google Forms. Our research which is findings which product features, convenience, perceived trust, customer satisfaction will what effects to the intention to use of consumer towards the Touch’ N Go e-Wallet. Beside then that, our team also do some research towards the product features, convenience and perceived trust will affect the customer satisfaction or not. This research provides new insights and recommendation
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Sumajow, Kezia Cicilia; Kalangi, Lintje; Weku, Priscillia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Kepramareni, Putu; Pradnyawati, Sagung Oka; Sari, Ni Made Dwika; Putri, Yura Karlinda Wiasa
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
The Effect of Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period Nugroho, Widyo; Budiman, Septia Hairunissa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1407

Abstract

This study aims to determine and analyze the effect of institutional ownership, managerial ownership, independent commissioners, and firm size on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The research method used was a secondary method with a quantitative approach. The sample size was 10 companies purposively selected from 77 companies. and the sample used was 10 companies. The data testing used the Multiple Linear Regression test aided with the IBM SPSS Version 23 program. The findings indicate that independent commissioners affect firm value, while institutional ownership, managerial ownership and firm size have no effect on firm value.
Do You Have a Digital Wallet? A Study of E-Wallet during the COVID-19 Pandemic Kee, Daisy Mui Hung; Lai, Kah Huey; Lee, Jia Ching; Lee, Khang Jie; Lee, Jia Long; Yosanti, Idderena; Aryani, Dwi Nita
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1413

Abstract

Following World Health Organization (WHO) recommendation, government officials are taking measures to facilitate non-contact payments that allow consumers to conduct contactless transactions, use cashless payment methods, and distance themselves physically from ATMs after the Corona Virus Disease 2019 (COVID-19) outbreak. COVID-19 is prevented from spreading through social distancing enabled by e-Wallets. Consequently, e-Wallets are becoming more popular to facilitate smoother, more efficient online transactions. We aim to investigate the key factors to use an e-Wallet since this COVID-19. The four factors included in the research are perceived risk, perceived ease of use, perceived convenience, and government support. Data from this study were collected through electronic questionnaires. The online survey received a total of 100 respondents who are e-Wallet users. Our findings disclosed that perceived risk, perceived ease of use, and perceived convenience are associated with intentions to use e-Wallets. The results offer useful insight into the field of e-Wallets.
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Wuryandini, Ayu Rakhma; Pakaya, Lukman; Husain, Siti Pratiwi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store Rumagit, Merry C. N.; Sharma, Aarti; Angelle, Antonette; Kee, Daisy Mui Hung; Nik, Annie Ke Ching; bin Bachotan, Azman; Bian, Shiqi; Pelealu, Christovel
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1414

Abstract

The purposes of this study are to study the factors influencing consumers' purchasing behavior in Uniqlo, find determinants of consumers' purchasing behavior, and understand consumers' views on the various factors. The marketing idea is consumer-oriented, with a focus on the consumer rather than the product. We distributed a survey questionnaire to 100 Uniqlo consumers to collect data. The results show that consumers' purchasing behavior in Uniqlo is affected by psychological, personal, social, and cultural factors. The combination of these factors helps the consumer to make further purchasing decisions. Additional findings also provide specific features to improve Uniqlo's chances of enhancing customer satisfaction and suggestions for future development.
Do Institutional and Banking Cost Affect Investment in ASEAN? Manzilati, Asfi; Prestianawati, Silvi Asna; Imamia, Tsumma Lazuardini
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1409

Abstract

ASEAN is one of the actors in the world economy. With the launch of Forging Ahead Together, it is hoped that ASEAN can strengthen its economy and attract foreign investors to invest. The entry of large foreign investment into ASEAN is an opportunity for global investors. On the other hand, the factors that affect investment are from economic as well as non-economic. One important economic factor is banking costs because investment activities are inseparable from the presence of the financial sector which can cause costs and prices. Meanwhile, non-economic factors include institutional costs arising from the quality of a country's governance. This study uses a quantitative approach with panel regression analysis method to determine whether economic factors, namely bank costs or non-economic factors, affect the level of investment in ASEAN countries.
A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period Utama, A.A. Gde Satia; Verma, Monica; Ng, Jing Yi; Kee, Daisy Mui Hung; Nga, Chun Shuen; Izzati, Nik Nadia; Ng, Yu Xuan; Khoiruwnia, Fadhilah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1415

Abstract

During the pandemic period, people nowadays have two shopping choices, either online or shopping at physical stores. The research was conducted to investigate the impact of the rising of E-commerce during the pandemic period against Tesco consumer purchasing behavior. Three hypotheses are carried out to determine the direction of this research. This research was conducted by having a survey with 100 eligible respondents. Descriptive analysis, regression analysis, and other tests were summarized to determine the relationships of the three hypothesis. The findings indicate that social need, convenience, and business performance have a simultaneous effect on consumer purchasing behavior. Consumer purchasing behavior was statistically associated with convenience and business performance.

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