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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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+62341366222
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Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
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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 3 (2023): October 2023" : 10 Documents clear
How Does Starbucks Develop Brand Loyalty Among Its Customers in Asia? Insights From Malaysia, Indonesia, and India Kuek, Thiam Yong; Yusof, Rosmelisa; Selvam, Sushmithaa A/P; Roslan, Siti Ramizah Binti; Aibau, Son Rakh A/L; Vats, Isha; Singhal, Jahnavi; Chaudhary, Khushi; Kee, Daisy Mui Hung; Su, Xinyi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2631

Abstract

Starbucks' brand loyalty is influenced by several aspects, including pricing, products offered, product quality and taste. The purpose of this research is to determine how Starbucks develops brand loyalty among its customers in Malaysia, India, and Indonesia. This survey will also be able to determine whether Asian customers will continue to be devoted Starbucks customers. The survey involved 136 people who are loyal Starbucks consumers from Malaysia, India, and Indonesia. The data for this study was collected through online sources and questionnaires. The results of this study reveal that customer contentment, the quality of products and services, and the pricing of food and drinks greatly influence customer behavior and their inclination to remain loyal to the Starbucks brand. Among all the independent factors under consideration, customer satisfaction stands out as the most predominant, surpassing the other two variables. It is suggested for Starbucks to prioritize customer satisfaction by consistently exceeding performance and delivering exceptional, diverse beverage options with valuable pricing to meet and exceed customer expectations.
Accountability Practices of Village Owned Enterprises (BUM Desa) Laksono, Andi; Handayati, Puji; Winarno, Agung
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1522

Abstract

The BUM Desa organizational apparatus is required to carry out its duties and authorities in a professional, efficient and effective manner, as well as accountable. Accountability is the obligation to provide information including financial information as a form of organizational responsibility. This study aims to analyze the financial accountability practices of BUM Desa Ageng using indicators of financial integrity, disclosure and compliance with laws and regulations. The management of BUM Desa Ageng has good integrity by upholding the values of honesty and ethics, even though the organization runs without SOPs. The financial disclosure of BUM Desa Ageng has not been able to fulfill the preparation of 5 reports according to SAK ETAP. The process of establishing BUM Desa Ageng has implemented accountability practices in the aspect of compliance with laws and regulations, although it still involves village officials as operational implementers of BUM Desa.
The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2073

Abstract

Earnings management constitutes the strategic orchestration by a managerial entity in the presentation of financial statements, aimed at inflating or deflating reported profits. The objective of this study is to scrutinize the impact of specific financial factors, namely liquidity, profitability, firm size, leverage, and managerial ownership, on the dynamics of earnings management. The research encompasses a population of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. From this population, a sample comprising 43 companies was diligently selected, employing the purposive sampling methodology. Subsequently, the data analysis technique applied to the sample set is multiple linear regression analysis. The findings of this empirical investigation shed light on the intricate relationship between the aforementioned financial factors and earnings management. Specifically, it is determined that liquidity and firm size do not exert a statistically significant influence on earnings management practices. In contrast, profitability, leverage, and managerial ownership are identified as factors that positively contribute to earnings management activities within this specific industrial and temporal context.
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality (Empirical Study on Foreign-Affiliated Public Accountants in Jakarta) Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The findings underscore the significant impact of time budget pressure on audit quality, emphasizing that auditors' performance is intrinsically linked to their ability to manage the pressures associated with tight timelines. In contrast, audit fees were not found to substantially affect audit quality, revealing that an excessive fee structure may jeopardize auditor independence. Auditor independence emerged as a critical factor, significantly influencing audit quality. A higher level of independence among auditors corresponded with improved audit quality. This research underscores the need for careful management of time constraints and emphasizes the pivotal role of auditor independence in ensuring the integrity and reliability of audit outcomes.
The Role of Product Packaging in the Purchasing Decisions of Consumers of Coca Cola Valda, Levina Aprilia; Malhotra, Bhavya; Gupta, Gautam; Binti Mohd. Zaki, Nur Zulaikha; Binti Mohamed Jawathu, Nur Jazilah; Zhou, Kuan; Yingtai, Yin; Yifei, Meng
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2594

Abstract

The curved bottle, designed and patented by Coca-Cola, was created in 1916 and became the standard packaging bottle for Coca-Cola. Since then, Coca-Cola has made it possible for consumers to identify the brand by its signature red, ribbon typeface. This paper aims to examine the influence of Coca-Cola's packaging on consumers purchasing decisions. A quantitative research approach was adopted, utilizing an online survey conducted through Google Forms with a sample size of 150 respondents. The survey included five variables: Packaging Material, Packaging Design, Packaging Color, Packaging Font and Packaging Printed Information. Multiple regression analysis was employed to determine whether these variables have a significant impact on consumer purchase decisions. The findings of the study reveal that packaging material, packaging font, and packaging printed information have a positive and statistically significant impact on consumer purchasing decision of Coca Cola Product.
Time Budget Pressure Effect, Auditor Ethics, Audit Fee and Auditor's Working Experiences on Audit Quality Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1884

Abstract

Audit quality is the probability of an auditor finding and reporting an error or fraud in a client's accounting system. It is critical to ensure that the accounting profession fulfills its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained by the non- probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics affects audit quality, while audit fees and auditor work experience do not affect audit quality. Further research can be developed by adding other variables that can affect audit quality.
Asymmetric Effect of Macroeconomic Variables on Rice Prices Herliana, Sri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2629

Abstract

Rice price movements are basically influenced by movements in macroeconomic variables. This paper analyzes whether there is an asymmetric effect of macroeconomic variables on rice prices in Thailand as the largest rice exporter in ASEAN. In analyzing the asymmetric effects of macroeconomic variables (inflation and exchange rates) on rice prices in ASEAN countries, data on rice prices, exchange rates and inflation are used. This study focused on Thailand, one of the ASEAN exporting countries. The type of data used is monthly time series data with a time span of quarterly data from 2015Q1 to 2019Q1. The estimation evaluation results indicate that using a nonlinear model to examine the effect of inflation and the exchange rate on rice prices is preferable to using a linear model. The Wald's test estimation results in the short term show that for the NARDL model with asymmetric effects in the long and short term, Thailand has only a significant inflation variable while the Exchange Rate is not significant. Long- term Wald test estimation results show that the NARDL model in Thailand is not significant in all models.
Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma Maharani, Satia Nur; Rahmawati, Setya Ayu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1885

Abstract

The nature of scientific accounting significantly influences cognitive processes in individuals studying the discipline. This study examines how cognitive mental processes, specifically mental accounting, shape one's ability to approach accounting concepts with innovation. Within accounting education, the Creative Problem Solving (CPS) technique, known for stimulating divergent thinking, is explored as a means to enhance cognitive creativity. This model provides learners with tools to tackle challenges, generate new ideas, and navigate transformative changes. The research emphasizes the crucial role of mental accounting in achieving success in divergent thinking in the context of accounting. Mental accounting can manifest both positively and negatively, influenced by various learning approaches. Our investigation focuses on how accounting students can cultivate positive divergent thinking amidst cognitive mental accounting dilemmas, informed by an extensive literature review. The study concludes with the development of a model that highlights the cultivation of positive divergent thinking within cognitive mental accounting challenges.
Achieving Supply Chain Performance During the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2630

Abstract

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.
The Importance of Community Welfare in Economic Growth Through Government Spending Hasbiah, Hasbiah; Hasanuddin, Basri; Madris, Madris; Iswanto Anwar, Anas
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1893

Abstract

This research is aims to provide evidence that general allocation funds and special autonomy funds effect on economic growth by mediating community welfare. The type of this research used is quantitative research with a descriptive approach. The analysis and research were carried out by using the time series data for 2018-2021 and cross-section data from 13 regencies/cities in West Papua Province. The results of this study found that the general allocation fund had a positive and significant effect on economic growth; special autonomy funds have a positive and significant impact on the welfare of the community; available allocation funds have a negative and significant effect on public interest; special autonomy funds have a positive and significant impact on the interest of the community; economic growth has a positive and significant effect on people's good; general allocation funds have a significant positive impact on people's welfare through economic development; special autonomy funds have a significant positive impact on people's interest through economic growth. It is expected that the governments will be able to recognize the potential and resources that can be developed in each region so that regions can be fiscally independent.

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