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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 7, No 2 (2024): June 2024" : 10 Documents clear
The Role of Sustainability Perception in Consumer Behavior: A Study of Packaging, Ingredients, and Brand Awareness in the Soft Drinks Industry Jian, Oh Zi; Baliyan, Meenu; Gadi, Paul Dung; Siva-Muniandy, Serena Taherin A/P; Azman, Salma Binti; Mohamad Yusoff, Salsabila Binti; Mohamad Nadzri, Siti Nurhafiza Binti; Bansal, Mani; Kumar, Kuldeep; Srivastav, Kundan Pratap; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3251

Abstract

This research seeks to understand how ingredients, packaging, brand awareness, and sustainability perception interact and influence consumer behavior in the soft drinks industry, specifically Coca-Cola. The online survey to 100 respondents was conducted via Google Form and the collective data was analyzed by the SPSS software. While the research examined the impact of ingredients and packaging on consumer decisions (H1 and H2), no direct effect was found. However, the research revealed a strong positive correlation between sustainability perception and consumer behavior (H3, R² = 0.391, beta = 0.423). Interestingly, a positive relationship emerged between packaging and ingredient impact on one hand, and sustainability perception on the other (H4, beta = 0.778). Additionally, sustainability perception was found to positively influence brand awareness (H5, beta = 0.548). These findings suggest that consumers prioritize sustainability when making purchasing decisions in the soft drinks industry, and that a brand's commitment to sustainable practices can indirectly influence consumer behavior through positive sustainability perception.
Capital Flow Management Within Macroeconomics Stability Framework in Indonesia (2008 – 2022) Nareswari, Kinanthi Sekar; Astuti, Rini Dwi; Bhinadi, Ardito
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2240

Abstract

Indonesia is an EMDEs (Emerging Market and Developing Economies) country, and adopting an open economy causes foreign capital flow, especially FDI (Foreign Direct Investment) and PI (Portfolio Investment) can be free flows, and its movements are unpredictable. The movement of capital flows will affect the money supply transmitted to monetary and macroeconomic variables. This study aims to determine the response and contribution of macroeconomic variables to FDI and PI, as well as examining the causality between macroeconomic variables, FDI and PI. This research used the Vector Error Correction Model Granger Causality. The results show that exchange rate and inflation shocks significantly impact FDI and PI. While the results of Granger causality, changes in macroeconomic variables cause changes in FDI and PI. This research recommends that stakeholders continue implementing policy mix and monetary policy to improve exchange rates and inflation stability. In addition, the management of capital flows is still considered because the potential risks posed to the economy are quite large.
Mitigating the African Economic Crisis Through Financial Inclusion Irem, Collins Okechukwu; Edeh, Friday Ogbu; Sherifah, Nakacwa Kasozi; Duruzor, Gloria Ifeoma; Nwoba, Charles Chukwuma; Ukaidi, Chris U.A; Oben, Desmond Neji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3239

Abstract

This study sought to examine the challenges facing the African economy and financial inclusion. The paper undertakes a comprehensive exploration of the African economic landscape, navigating through historical intricacies, structural challenges, and global influences. Grounded in a quantitative methodology, the study adopted the survey method to systematically unravel the multifaceted dimensions of the economic crisis and financial inclusion in Africa. The study was anchored on both Monetarist and Keynesian models. A sample size of 350 participants was studied, using a purposive sampling technique. The study discovered that cultural, technological, and regulatory limits all significantly contribute to the economic crisis, which is evidenced by the high rate of currency devaluation in Africa, high rates of inflation in the price of goods, and economic downturns. Thus, the paper recommends that fin-tech companies, appropriate technology applications, and advancements in online payments could potentially save this predicament. The paper further recommends that the government should enact regulatory changes that lower entrance barriers for financial institutions, support innovation, and safeguard consumers to advance financial inclusion.
The Role of Online Queues as a Moderator Between Service Quality and Patient Satisfaction for National Health Insurance's Participants Ni Made, Adhe Sugi Windarini; Nengah, Landra; I Gusti Ngurah Bagus, Gunadi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3247

Abstract

This study aims to provide new insight and fill the gap of previous research by adding online queues to moderate the effect of perceived service quality and the organization’s image on perceived satisfaction. Data were collected from 120 respondents who are members of National Health Insurance (JKN) who became patients at Prof. dr. I Goesti Ngoerah Gde Ngoerah Hospital Denpasar. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to analyze and test hypotheses. This research applied quantitative approach using a pre-existing measurement scale. The results of this study prove that service quality has a positive and significant effect on customer satisfaction. Another finding from this study is that an organization's image does not significantly affect customer satisfaction. Online queues could not moderate the relationship between service quality and the organization's image on customer satisfaction. The practical implication of this research is that hospitals must continue to improve the quality of their services to increase patient satisfaction with the hospital.
The Implementation of Good Corporate Governance Perspective: A Case Study on BUMDes Samsam Sari, Desak Made Mya Yudia
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3231

Abstract

The role of Village-Owned Enterprises (BUMDes) aims to realize village independence in managing their finances in increasing the economy and village income. BUMDes Samsam is one of the community organizations that perform well because it is able to provide remaining business results in accordance with the ratified household budget rules. One thing that must be fulfilled is accountability for village financial management implementation activities. Accountability is often associated with Good Corporate Governance, including the financial activities of BUMDes. This research investigated the characteristics of accountability implemented by BUMDes Samsam's management. The research method used with case studies was proposed by Yin. The research was conducted at BUMDes Samsam on four informants who had direct contact with financial management accountability practices. Qualitative data was collected by observation, interviews, and documentation. The research results show that the accountability of implementation applies the characteristics of participation, transparency, kinship, honesty, loyalty, and integrity. This research can provide theoretical and practical implications that can influence village economic performance through BUMDes becoming independent villages
Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis Putra, I Gede Cahyadi; Apriada, Kadek; Bagiana, I Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2973

Abstract

This research aims to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. This research uses a quantitative approach by collecting secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange and company websites, as well as a sample of 13 banking companies. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. The data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
Making Decisions About Purchases Based on Varying Consumer Behavior Concerning Product Quality Evaluations Rahmayani, Melia Wida; Hakim, Abdul; Hernita, Nita; Riyadi, Wulan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2953

Abstract

The purpose of this study was to determine how consumer behavior and product quality influence purchasing decisions. The subject of this research is UD Putra TS Majalengka West Java, which is a company engaged in fashion in Majalengka. The analysis technique uses a bootstrapping resampling process to determine the hypothesis using SEM-PLS using a second-order approach. The results of this study indicate that consumer behavior and product quality are the two most important factors in influencing consumer choice.  Customer behavior significantly influences the final purchase decision, with cultural influences being the most influential force. Culture includes values, norms, beliefs, and practices that influence individuals and groups. Factors such as product preferences, communication styles, decision-making processes, and customer expectations influence customer behavior. To maintain profitability and market share, manufacturers must consider factors such as product quality, features, and price. Belief in product excellence increases the likelihood of purchase and can increase sales volume by maintaining quality and innovating. Measuring consumer behavior, product quality, and purchasing decisions is expected to use different indicators to be able to compare research results.
Applying Social Practice Theory to Foster Mindful Consumption: A Case of Waste Banks in Indonesia Pratiwi, Putu Yani; Rizkalla, Nosica; Handra, Tessa; Ardianto, Eka; Simangunsong, Elliot
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2954

Abstract

Mindful consumption is an emerging research topic. The literature about mindful consumption is currently more focused on the individual. However, the more significant behavioral impact is collective behavior. So, the purpose of this research is to analyze how mindfulness instills changes in mindful consumption behavior at a collective level. This study applies social practice theory to explain how waste management as a social practice increases collective mindfulness and collective mindful consumption. This study applied a qualitative research design using a case study technique. A series of in-depth interviews were conducted with two waste banks and several households around them. The result of this study is waste management practice will evoke collective mindfulness and collective mindful consumption with the following processes: (1) Agents may reconfigure the elements of material, rules, and skills of waste management practices; (2) When agents perform the waste management practice frequently and consistently, the residents will participate in the practice which means that the new practice recruits new carriers; (3) For practice in the community to evolve, the recruitment of carriers depends on frequent exposure to the practice; and (4) When the residents are mindful, they will transform their product choices into solutions that benefit themselves and the environment. This study confirms that social practice may foster mindful consumption behavior at a collective level.
A Case Study: How Social Media Advertisement Influences Consumer Behavior Toward a Fast-Food Restaurant Lok, Yee Huei; Jian, Oh Zi; Chaudhary, Manoj Kumar; Khairul Azhar, Nurin Amni Bt; Azizi, Nurin Zahirah Bt; Azman, Nursyazana Afiqah Bt; Hassan, Nurul Husna Bt; Rohaan, Mohd; Kumari, Nidhi; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3250

Abstract

Social media has become an increasingly important platform for shaping consumer behavior toward brands. Subsequently, social media is widely utilized and favored in most nations. This study examines the role of social media advertisement in shaping consumer behavior toward McDonald's. A mixed-methods approach was used, consisting of a survey of social media users and an analysis of McDonald's social media presence. The study found a mixed customer response to social media advertising. While a significant portion of respondents expressed initial interest in exploring products or services further after encountering them on social media, the research also identified a segment of customers who were less likely to be swayed by such marketing. The study also highlighted the influence of social media advertising on consumer behavior, particularly purchase decisions (beta = 0.340). However, the effectiveness of these ads likely depends on individual consumer interests and motivations. McDonald's should consider this when tailoring their social media advertising strategies.
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

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