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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 6, No 2 (2023): June 2023" : 10 Documents clear
The Influence of Financial Literacy and Shopping Habits on The Financial Management of Economic Education Students Wuisang, Jerry Rommy Herter; Rooroh, Agnes; Christian, William
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2317

Abstract

This study aims to evaluate the degree of financial literacy and spending habits of economics students at Manado State University. The statistical analysis in this research was facilitated using the SPSS 25 software. During the 2019-2020 school years, 214 students enrolled in the economics education department at Manado State University served as the sample for this study. This study included data from 68 participants. Sixty-eight participants answered the survey using the Slovin method, which has a 10% margin of error. The number of participants was chosen at random. Questionnaires were distributed and analyzed using statistical tests including the t-test and the f-test. A partial impact of X1 on Y with a significance level of 0.486 is statistically significant. The t-value arrived at through computation was 0.700, which is lower than the t-table value of 1.999. The X2 partial impact on Y has a sig value of 0.000, less than 0.05. The calculated value of t, 3,702, is larger than the value of t in the table, which is 1,999. With a sig value of 0.002, the combined effect of X1 and X2 on Y is statistically insignificant (p 0.05).
Non-Financial Compensation, Job Satisfaction, and Employee Performance at PT. Rum East Great Ternate Lawarang, Rutsfi U.; Rajak, Adnan; Kamis, Ruslan A.; Arilaha, Muhammad Asril
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1790

Abstract

This study aims to determine and analyze the effect of non-financial compensation and job satisfaction on employee performance at PT. Rum East Great Ternate. The design in this study uses a quantitative approach by confirming previous research. The total sample of the study was 35 employees. Research data was collected through a survey with a questionnaire. Furthermore, for testing the research instrument, the questionnaire was tested through validity and reliability testing. The test tool used is multiple linear regression analysis. The results showed that non-financial compensation and job satisfaction had a positive and significant effect both partially and simultaneously on employee performance.
The Rise of Financial Technology and Its Credit Risk in Indonesia Agustin, Grisvia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2318

Abstract

The purpose of the study is to use VECM to examine credit risk, basic loan interest rate, the number of lending entities, and the total amount of outstanding loans for fintech companies. Fintech is expanding quickly in Indonesia, even during the Covid 19 pandemic. In March 2019 until the present, Indonesia has formally entered the Covid 19 epidemic, causing Indonesia’s GDP growth in 2020 to be -2.07. However, Indonesia’s outstanding fintech loans are still sharply rising. Fintech businesses offer numerous financial services and can connect with the unbanked. Because a fintech firm tries to offer ease, particularly for customers who have trouble accessing traditional banks, credit through a fintech company is an easy loan to approve. Profit and credit risk are increased for fintech enterprises. As a result, interest rates have a short-term influence on outstanding loans because Fintech lending companies derive revenue from activities and services based on fees and interest. Fintech financing has extremely minimal credit risk, is below OJK’s criteria, and has no immediate or long-term effects on outstanding loans. The number of lender entities significantly impacts outstanding long-term loans to fintech companies.
Stock Price, Trade Balance, and GDP: Interrelationships (Evidence from Indonesian Stock Exchange 2005- 2020) Rahmawati, Setya Ayu; Maharani, Satia Nur
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1974

Abstract

This research’s focus are on the interrelationships between the three variables, namely the stock price, trade balance and GDP. Using 240 data quarterly between 2005-2020 using VECM Analysis. The results obtained show that in Indonesia Stock Exchange (IDX) there is no significant effect between the combined stock price and TB and vice versa. There is no significant two-way effect between stock prices and GDP. There was a significant influence between GDP on trade balance but not vice versa. The results of this study can enrich research in the field of macroeconomics and finance and can practically be a reference for observers for the Indonesian stock market.
Are You an E-consumer? A Case Study on Finding Factors Impacting Consumers' Purchase Behaviour and Their Willingness to Pay on Average on E-Commerce Platforms in Malaysia Binti Mohamed Saleh, Nur Syafiqah; Binti Rosli, Nur Syifa`; Binti Halimi, Nur Syafiqah; Binti Badrul Hisham, Nur Syaida Ilyana; Gangurde, Ankita Lahanu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1874

Abstract

Online shopping has become phenomenal in this modern day. Moreover, the world was hit by the enormous Covid-19 pandemic. In the third quarter of 2021, e-commerce platform growth soared up to 17.1% and elevated our country’s GDP. People have become more comfortable buying things through the e-commerce platform than physically buying. These platforms unintentionally affect e-consumer behaviour. This research aims to study consumer behaviour on how much money a person spends on average on e-commerce platforms, mainly for online shopping. A total of 150 consumers were surveyed via Google form. The findings show that consumer purchase behaviour is directly related to price, customer satisfaction with their buying experience and information quality. Consumers are not affected by the convenience variable as profoundly as by other variables tested in this study. The collected data may be inaccurate because the investigation is tested on a survey. 
The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The Study Case in the Basic Material Industry in Indonesia Hartono, Wendra; Laturette, Kazia; Gunawan, Kartikasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2314

Abstract

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Director boards and Commissioner boards. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as quantitative research which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company in the Stock Exchange of Indonesia during 2018 – 2020, with a total number of 43 companies. There are 4 independent variables are being researched, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio. The finding shows that Audit Committee (AC) is the only a significant variable that influence the Dividend Payout Ratio in the Basic Material Industry in Indonesia before COVID-19 pandemic, but it does not have a significant influence during COVID-19 pandemic.
The Impacts of Corporate Governance on Dividend Payout Ratio Policy Before and During the Covid-19 Era: The Study Case in the Energy Industry in Indonesia Laturette, Kazia; Hartono, Wendra; Gunawan, Kartikasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2371

Abstract

This study aims to analyze the impacts of good corporate Governance during the Covid -19 era on Indonesia's dividend payout ratio policy. Moreover, during the Covid-19 era, higher management such US boards of Directors have been urged to deal with all difficulties and uncertainties in the business situation. During the Covid-19 era, energy has faced big challenges due to lockdown policy in many big areas, leading to disruptive global economic supply chains. Due to the lockdown, the number of energy demands has decreased. Henceforth, the price is becoming more expensive. This research will show and compare the conditions of the energy industry before and during the Covid-19 Pandemic. This research is categorized quantitative research which the sample obtained from the secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. The study showed that only the boards of Directors and Commissioners Independent before the Pandemic affected the dividends payout ratio.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

Indonesia's primary source of state revenue, which is the center of attention, has also been impacted by the Covid-19 virus. To support the revival of Indonesia's economy, the government has introduced Minister of Finance Regulation Number PMK-86/PMK.03/2020, which provides tax incentives for taxpayers who have been affected by the Covid-19 pandemic in 2019. The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The activity is carried out by presentation and discussion method. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The results showed that more than 60% of the participants felt helped by the socialization with this topic. The benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation.
Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance Jeandry, Gregorius; Mokoginta, Rena Mustari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

Abstract

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1540

Abstract

The quality of the company's annual financial reports does not only depend on the company's personal factors but also on the effectiveness of the use of systems. From an economic point of view, the people of Sukawati are more involved in trading. Therefore, the existence of a village lending institution is necessary to support the business capital. This study aims to determine the effectiveness of applying accounting information systems. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors that influence the effectiveness of using accounting systems. The research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positive effect to use Accounting Information Systems. This research is expected to strengthen the function of the accounting information system in order to avoid all forms of fraud through factors that have a significant effect on this research.

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