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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 2 (2022): June 2022" : 10 Documents clear
The Effect of Cash Flow on External Financing, Debt Issuance, and Equity Issuance: The Moderation Role of Board Gender Diversity Sihite, Muhammad Faisal; Chalid, Dony Abdul
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1592

Abstract

This paper investigates the relationship between cash flow and external financing and the moderating effect of board gender diversity. It aims to explain how cash flow affects external financing with three proxies of Equity Issuance, Debt Issuance, and External Financing. This study explains how Board Gender Diversity influences Cash Flow and External Financing. This study took a sample of a company listed in the Indonesia Stock Exchange from 2014 until 2019 and used Ordinary Least Square (OLS) for the regression method. The findings indicate a negative correlation between Cash Flow and External Financing. Addedly, Board Gender Diversity insignificantly affects the moderation between Cash Flow and External Financing. Keywords: Board Gender Diversity, Cash Flow, Debt Issuance, Equity Issuance, External Financing
Factors Influencing the Intention to Use GrabPay Among Malaysians Gupta, Shashi; Quttainah, Majdi Anwar; Wong, Guan Hong; Wee, Chiu Yin; Wang, YiYe; Wang, Shu Ting
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1597

Abstract

This research study is about Malaysians view and their intention to use GrabPay. There are four variables selected in this research: perceived usefulness, perceived ease of use, perceived security, and social influence. A total of 100 questionnaires were distributed online to the respondents, and the data were analyzed using SPSS software. Through research, we found that these four variables are positively associated with the intention to use GrabPay among Malaysians. To conclude, it is believed that Malaysian's intention to use E-Wallet is gradually increasing. Thus, GrabPay needs to pay more attention to its security system, expand its service coverage, and make some optimization and simplifications on its application to strengthen its future status. Keywords: Factors, GrabPay, Intention to Use, Malaysians
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Kepramareni, Putu; Pradnyawati, Sagung Oka; Mahendra, I Komang Tri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1593

Abstract

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)
A Study on Consumers' Online Stores Preferences: Comparison between Shopee and Lazada in Malaysia Lok, Yee Huei; Madan, Sahana; Fatini, Nur Lidiya; Nayley, Nur; Adira, Nur Maizatul; Izzah, Nur; Ramachandra, Rashmi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1598

Abstract

Nowadays, online stores are widespread all over the world. It is a website or an application where people can easily purchase goods and services over the internet. Online stores are known to be active in growing their businesses, especially since the Covid-19 outbreak, which urges people to think that online shopping is more convenient and safer than visiting the physical stores to buy their needs and wants. This research paper attempts to study the factors influencing the consumers’ online store preferences between Shopee and Lazada. The research was conducted through the distribution of a questionnaire to collect data on the consumers’ online store preferences. A total of 100 respondents have answered the questionnaire survey. The results indicate that factors including customer satisfaction, information quality, and performance expectancy can influence the consumers’ online stores preferences as well as impact the businesses of Shopee and Lazada. The findings also provide some feedback to assist these two organizations for better future business performance. Keywords: Consumer, COVID-19, Lazada, Malaysia, Online Stores, Preferences, Shopee
Functions of the Prosecutor of the Republic of Indonesia in the Eradication of the Crime of Collusion to Create a Clean State Apparatus Panjaitan, Budi H.; Mawuntu, J. Ronald; Waha, Caecilia J. J.; Sondakh, Jemmy
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1589

Abstract

This research analyzes how the Prosecutor's Office conducts the eradication of collusion and creates a clean state apparatus to prevent corruption. To examine the rosecutor's office function, a normative research method was used with a sample of the rules and policies issued by the prosecutor's office of the Republic of Indonesia. The findings show that the function of the Prosecutor's Office in eradicating corruption and enforcing the law must be continually carried out through various efforts so that the government projects are right on cost, on time, and of good quality by supervising and securing the planning, implementation, and utilization of development results. Keywords:  Clean State Apparatus, Collusion, Crime Eradication, Functions of the Prosecutor's Office, Normative Legal Research
Impact of COVID-19 on the Sales Trend of E-commerce In Malaysia Jian, Eugene Gan Hing; Han, Dong Ru; Ting, Du Guan; Bahri, Efa Afzan Bt Mohd Kamal; Atencio, Mariajose Ruiz; Utama, A.A. Gde Satia; Perez-Moronnb, James
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1594

Abstract

On March 2020, the Coronavirus pandemic spread globally, and the tendencies have been profoundly altered. This pandemic also made doing business extremely tough. As international borders tighten, people around the world are forced to stay in their home and shops are closed, businesses are now facing new challenges and difficulties. Many businesses are facing closure either temporarily or permanently, leaving workers with months of financial burden and anxieties. Consumer behaviour was forced to alter on a massive scale. People in isolation or under lockdown cannot go about their daily lives because local businesses have been ordered to close for safety reasons. This paper investigates the current e-commerce trends in this Covid-19 pandemic, as well as how e-commerce advancements may affect customer behaviour in the future and the growth of e-commerce due to Covid-19. E-commerce has become a substitute in this pandemic and e-retailers must provide quality products that usually customers buy in physical stores traditionally. Keywords: Covid-19, E-Commerce, Pandemic, Sales Trend, E-Retailer
Intellectual Capital and Financial Sustainability Putra, I Gede Cahyadi; Wiagustini, Ni Luh Putu; Ramantha, I Wayan; Sedana, Ida Bagus Panji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
That's What I like: A Study of Consumer Behavior on Purchase Intention Towards Pepsi Binti Johari, Juliana; Tan, Ee Ming; Binti Jin Sohaimi, Syaza Najihah; Tan, Jia Yin; Alsallal, Fatmah Yousef; Supilit, Suzarmie; Alfarhan, Dalal
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1595

Abstract

PepsiCo's Pepsi is one of the leading brands in the enormous soft drinks market. The company has gone through bankruptcy and survived. Pepsi is a common name globally to most age groups with a wide range of target demographics. This paper examines how five key factors, namely perceived product quality, perceived price affordability, brand awareness, perceived ease of access, and brand loyalty, lead to Pepsi's customer purchase intention in Malaysia and Kuwait. We tested hypotheses with 103 participants. The findings showed that perceived product quality and brand loyalty significantly correlate with purchase intention. Our findings provide new insights and contribute to consumer behavior.    Keywords: Brand Awareness, Brand Loyalty, Customers Perception, Purchase Intention, Perceived Ease of Access, Perceived Price Affordability, Perceived Product Quality
Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Sary, Izdiharningrum Ghina; Utami, Helianti; Andayani, Endang Sri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1591

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)
Factors that Influence Consumer Purchase Intention: A Case Study of 99 Speedmart in Malaysia Tan, Seok Theng; Tan, Suk Yi; Tan, Su Chi; Tan, Wei En; Abdullan, Manar; Khadran, Reem; Sharma, Sweety
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1596

Abstract

99 Speedmart is recognized as a fast-growing chain of delectable mini-markets because of its intense focus on customer satisfaction, aggressive responsiveness, and marketing strategies. This study investigates the factors that influence the customer purchase intention at 99 Speedmart. We examine five key factors, namely perceived usefulness, perceived trust, perceived convenience, customer satisfaction, and customer loyalty, and how these five factors influence consumer purchase intention. Besides, we examine if perceived usefulness, trust, convenience influence customer satisfaction, and loyalty. We also intend to identify if customer satisfaction influences customer loyalty. A total of 150 respondents were collected, and data were analyzed using SPSS. The findings revealed that perceived usefulness and perceived convenience have a direct positive relationship with purchase intention. Besides, perceived usefulness, trust, and convenience positively influence customer satisfaction, while only perceived trust directly influences customer loyalty. Customer satisfaction was found to have a direct link to customer loyalty. This study provides new insights on the topic of consumers' purchase behavior. Keywords: 99 Speedmart, Customer Loyalty, Customer Purchase Intention, Customer Satisfaction, Malaysia, Perceived Convenience, Perceived Trust, Perceived Usefulness

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