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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 10 Documents
 1 
Search results for , issue "Vol 5, No 3 (2022): October 2022" : 10 Documents clear
Case Study of Touch ‘n Go in Malaysia: Are You a User of E-Wallet? Loke, Mei Qi; Lok, Xue Li; Ma, Yuerui; Fadli, Maisarah Farisah Binti; Sushen, B. S.; N., Vaishnavi; Yadav, Ritika
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1932

Abstract

Touch ‘n Go is a Malaysian digital wallet and online transaction for making any payment that is available in the application. Malaysia has started to implement online payment through Touch ‘n Go which are available in the places that required money transactions such as grocery shops, restaurants and so on. We intended to examine how the six key factors: convenience, customer satisfaction, customer loyalty, e-wallet, brand awareness and service quality lead to users’ awareness of the usage of Touch ‘n Go in Malaysia. A total of 150 people participated in the online survey via Google Forms. The findings revealed the information regarding customer satisfaction with the quality of service provided and customer loyalty toward the brand. This research paper provides new insights, and some recommendations are presented to increase users’ awareness of the services provided by Touch ‘n Go. Keywords:           brand           awareness, convenience, customer satisfaction, customer loyalty, e-wallet, service quality
The Effect of Financial Knowledge, Technology, and Behavioral Control on Student Financial Behavior Wongsowinoto, Fridayani; Susanto, Susanto
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1879

Abstract

At this time, many business activities are assisted by communication technology to stay can gain profit in global competition, which is where all the information becomes fast moving. Therefore, economic development in Indonesia is getting increased. Another factor underlies this economic growth because more than 80% are students who have good financial knowledge and behavioral control and are conceptualized after marketing strategies in marketing management. This study aims to determine The Effect of Financial Knowledge, Technology, and Behavioral Control on Student Financial Behavior and the factors that underlie student behavior increasing in the use of technology in marketing. the researcher used descriptive qualitative method in analyzing this phenomenon. a phenomenon that occurs in the environment of students in utilizing technology related to financial and behavioral knowledge in improving marketing. The results of this research are Proven from 2012 to 2019, the peak was that 80% of students had been able to run a business as a form of good financial behavior to improve a good quality of life. Good financial control behavior is based on several factors such as consumption where students choose to consume goods or services according to their needs. Students can also manage personal and group cash flows well with good financial knowledge based on research and education training at colleges or schools. Students who have good financial knowledge by utilizing technology can choose to invest or save their money so that it can be used in the future. Finally, students are students who grew up in a good social environment, an environment of social behavior with good financial behavior, they will automatically form a good financial control behavior as well.
Touch n Go e-Wallet: The New Payment Style Existed when COVID-19 Hits Izaidin, Muhammad Daniel Bin Ahmad; Athavale, Vijay Anant; Razak, Muhammad Danial Bin Abdul; Zain, Nafisa Hani Binti Mohamed; Ajiby, Najla Awatif Binti Aqimu’; Singh, Sakshi; Katkar, Yash Rajendra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1933

Abstract

Touch ‘n Go e-wallet is a smartphone application that has recently gained users since the pandemic of COVID-19 hits Malaysia. Touch ‘n Go is an e-wallet, an electronic card that can make online payments using a smartphone. It is a secure way to pay using a smartphone because it is convenient to use and reduces physical touch, which can spread diseases and germs to other people. The pandemic and the imposition of Movement Control Orders (MCO) and Home Quarantine have encouraged e-wallet usage, as people will choose cashless payments during that period. This study examines how e-wallets help consumers throughout the COVID-19 pandemic in Malaysia. A total of 150 consumers completed an online survey via Google Forms, and the data were analyzed using SPSS. We found that perceived ease of use and trust impacted consumer satisfaction. This research provides new insights on e-wallet perceptions of Touch n Go and how this perception may promote consumer satisfaction.Keywords: COVID-19, E-wallet, MCO, Pandemic, Physical touch, Smartphone, Touch n Go
Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries Kimbal, Rahel Widiawati; Sumual, Tinneke EM
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1875

Abstract

This research aims to find a strategy formulation for strengthening women's social capital in small-scale industries. Given that the power of social capital has started to dissolve and weaken along with the current modernization, the design of a strategy should be a crucial capital in the continuation of small scale companies integrating women as pillars of the family economy. Therefore, a formulated strategy is needed to strengthen social capital in small scale industries. With a case study on the Kacang Tore small industry, this study used a qualitative research methodology. To gather data, a triangulation approach of observation, interviews, and documentation was used. The stepwise forward model developed by Spradley is used in this study's data analysis. The results identifie various strategies to strengthen women's social capital in terms of trust, networks, reciprocity, values and norms. Keywords: Formulation, Small Scale Industries, Social Capital, Strategy, Strengthening, Women
The Gap Between Supply and Demand in Forensic Accounting Rahmajati, Astrid Putri; Utami, Intiyas
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1863

Abstract

In later a long time, there has been an increment within the request for scientific bookkeepers due to an increment in debasement cases that are progressively complex and high. However, with expanding request, there's a lopsidedness between supply and request. The supply that the analyst implies is measurable bookkeeping instruction that make legal bookkeepers. Hence, this study points to decide the contrasts within the competencies of scientific bookkeeping specialists that must be had by the education on measurable bookkeeping advertised. This ponders employments essential information within the shape of perceptions and interviews. The test of this inquiries about measured to 17 websites from a few colleges overseas and colleges in Indonesia and this study utilized three tests of asset people from two distinctive teach. This investigate could be an expressive subjective inquire about utilizing triangulation test of information sources. This consider found that there are contrasts of supposition between scientific bookkeeping professionals and academics with respect to the competencies that legal bookkeepers must have and with respect to the themes of courses and educational modules. The results have suggestions that the bookkeeping ponder program can contain course themes that are not as it were related to specialized viewpoints but too delicate abilities and difficult abilities that a legal bookkeeper ought to have. Keywords: Capability, gap, requirement, forensic accounting, offer, colleges
That's What I like: A Study of Consumer Behavior on Purchase Intention Towards Pepsi Johari, Juliana; Tan, Ee Ming; Najihah, Syaza; Tan, Jia Yin; Alsallal, Fatmah Yousef; Supilit, Suzarmie; Alfarhan, Dalal
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1516

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
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Dewi, Ni Luh Putu Sandrya; Novitasari, Ni Luh Gde
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.
The Impact of Scenario Planning and Leadership on Non-Financial Performance in the Multi-Level Marketing (MLM) Industry Chuan, Yun Yu; Loo, Teck Khun, Joshua
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1728

Abstract

The purpose of this study was to explore the impact of strategic management and leadership styles on the non-financial performance in Multi-Level Marketing (MLM) companies. This research was carried out in Penang and Kuala Lumpur, using judgmental and snowball sampling methods. A total of 155 valid samples were gathered and the data collected was analysed using Statistical Package for Social Sciences (SPSS) software. Resource-based view theory explains how scenario planning can serve as a resource to the company leading to better non-financial performance. Dynamic capability of leadership is another essential factor for MLM companies to thrive in the marketplace.The findings indicate that macro scenario, micro scenario, and transformational leadership have significant positive impact on non-financial performance, whereas transactional leadership influences non-financial performance negatively. The industry scenario does not have a significant relationship with non-financial performance. These findings assist researchers and management team in the MLM industry to have a better understanding on factors contributing to better non-financial performance.
Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Kawatu, Freddy Semuel; Kewo, Cecilia Lelly
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1895

Abstract

Regional Public Service Agency’s Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency’s Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public’s services and welfare, which also got Healthy grade financial performance with 74.15 score. Keywords: Implementation, Financial Performances, Regional Public Service Agency
Transforming into a Cashless World: Factors Driving Brand Loyalty of Touch ‘N Go E-Wallet in Malaysia Lee, Hui Shan; Rajandran, Lavanessh A/P; Lai, Yung Wei; Karunamurthy, Kirubasshini A/P DM; Anand, Vivek; Shashank, B.; Qadri, Rehan Faisal
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1873

Abstract

In this digital era world, people can buy anything via mobile wallets instead of physical cash. A transformation of a cashless society becomes a new consumer behavior in this 21st century. Especially during the COVID-19 pandemic, people are more encouraged to use an e-Wallet to lower the virus's risk. Therefore, Touch ‘n Go with millions of users, has become an important application in this cashless world. This paper aims to examine the factors driving brand loyalty to Touch ‘n Go e-wallet. There are 150 Touch ‘n Go users who participated in our survey and the results were analyzed using SPSS. With that, we found out that perceived usefulness, perceived ease of use, reliability, and safety affect brand loyalty. This research provides insightful results and information about Touch ‘n go e-Wallet. Keywords: Brand Loyalty, Perceived Ease of Use, Perceived Usefulness, Reliability and Safety, Touch ‘n Go

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