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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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+62341366222
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adm.ijafap@gmail.com
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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 3 (2024): October 2024" : 10 Documents clear
Determinants of Government Procurement Fraud Prevention with Organizational Commitment and Ethical Culture as Moderating Variables Ulfah, Sitti Mukhtia; Rusydi, Mohamad Khoiru; Prihatiningtias, Yeney Widya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3602

Abstract

This study aims to analyze the various factors that influence the prevention of procurement fraud, including the implementation of the Anti-Bribery Management System (ABMS), Government Internal Control System (SPIP), and the role of the Internal Compliance Unit (UKI), with organizational commitment and ethical culture as moderators. It employs a quantitative causal approach, with data collected through surveys and analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The results demonstrate that the implementation of ABMS, SPIP, and UKI positively impacts the prevention of procurement fraud. Organizational commitment and ethical culture strengthen the influence of SPIP implementation, while ethical culture weakens the role of UKI in preventing fraud. ABMS, SPIP, and UKI are crucial in fraud prevention, but their effectiveness is enhanced by a strong commitment to ethics. While organizational commitment strengthens SPIP's preventive effects, a strong ethical culture may reduce the reliance on UKI in fraud prevention. These findings underscore the importance of comprehensive anti-fraud measures such as the implementation of ABMS, SPIP, and the establishment of UKI in preventing procurement fraud.
How the Macroeconomic and Financial Structure Affects the Firm Value of a Large Telecommunication Company in Indonesia Saksono, Hanung Tyas; Hidayat, Agus Maolana; Firmialy, Sita Deliyana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3606

Abstract

TELKOM's strategic initiative, referred to as 5BM, acknowledges the company's considerable assets but notes that it has not yielded substantial profits. To address this, TELKOM has devised this strategy to improve its firm value. This study seeks to contribute to this goal by conducting research focused on analyzing the company's financial structure and evaluating the effects of financial structure, considering macroeconomic factors like interest rates, to enhance its overall value. The research employs a quantitative approach, using TELKOM’s financial data from 2014 to 2024, with variables such as firm size, liquidity ratio, leverage ratio, investment opportunity, efficiency level, profitability, and interest rates. The study applies multiple linear regression to assess the relationships between these independent variables and firm value, using Tobin’s Q as a measure of firm value. Descriptive statistical analysis is also conducted to summarize the characteristics of each research variable. Findings reveal that leverage negatively affects firm value, while firm size, liquidity, investment opportunity, efficiency level, and profitability have positive impacts. Although interest rates and dividend policy also contribute to firm value, their effects are not statistically significant. These results provide insights into the importance of TELKOM's financial structure in enhancing its market valuation.
Improving MSME Performance Through Entrepreneurial Spirit and Business Motivation Suwandi, Yudi Wahyudin; Yulianto, Erwin; Komariah, Imas
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3558

Abstract

A company must have business motivation and a strong entrepreneurial spirit. The aim of this research is to determine respondents' responses regarding the entrepreneurial spirit and motivation of the food processing MSME business in the city of Bandung. The method used in this research is a descriptive and verification method with a quantitative approach. Based on the results of statistical calculations, the magnitude of the path coefficient shows that entrepreneurial spirit has the greatest influence on MSME performance compared to business motivation, which shows that aspects such as self-confidence, courage to take risks, and innovation related to entrepreneurial spirit are more influential in improving performance. MSMEs are more than just business motivation. The dimension of self-confidence emerged as the most dominant aspect of entrepreneurial spirit, while originality (creativity and innovation) was ranked lowest. To improve entrepreneurial performance, individuals should focus on strengthening their originality by cultivating creativity and innovation, while continuously increasing their self-confidence. Business motivation has a positive and significant effect on the performance of MSMEs.
Cryptocurrency Security Risk: Awareness Among General Public in Malaysia Effendi, Azura Abdullah; Teow, Boon Keong; Teh, Kai Guan; Tan, Yin Ann; Tay, Hsue Li; Tang, Yuxin; Chaudhary, Simran; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3619

Abstract

In the age of digital payments, cryptocurrencies have gained significant attention as an alternative investment option. However, security risks such as phishing, hacking, and fraudulent exchanges present challenges for investors. This study aims to assess the level of awareness among the general public in Malaysia regarding cryptocurrency security risks. A quantitative research method was employed, using a survey questionnaire distributed to 150 Malaysian citizens via social media platforms. The questionnaire explored respondents' knowledge of cryptocurrencies, awareness of security risks, and protective measures such as security programs, two-factor authentication (2FA), and education. The results of the regression analysis show that the installation of security programs, 2FA, and public education are all significant predictors of increased awareness of cryptocurrency security risks, with a combined R² value of 0.523. This suggests that 52.3% of the variance in awareness is explained by these factors. The study concludes that strengthening security measures and providing education can significantly improve public understanding of cryptocurrency risks, leading to safer investment practices. The implications of these findings highlight the need for targeted education and security initiatives to enhance public confidence in cryptocurrency, making digital currency investments more secure.
Analyzing the Fast-Food Marketing Strategies Impacting Consumer Buying Behavior Hui, Gan Kia; Ng, Wei Chien; Chia, Xin Yao; Chen, Sihao; Cheng, Cheah Yee; Chieng, Xue Lin; Agarwal, Amish Kumar; Nur’Aeni, Adelia; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3615

Abstract

Kentucky Fried Chicken (KFC) has long been a dominant player in the global fast-food industry, known for its distinct fried chicken offerings. This study explores the effect of KFC’s marketing strategies on consumer buying behavior, using the marketing mix framework (4P: Product, Price, Place, Promotion). Primary data were gathered from a survey of 150 consumers in Malaysia via Google Forms, while secondary data included company reports and industry publications. Regression analysis was employed to determine the relationship between the independent variables (product, price, promotion, and place) and consumer buying behavior. Results indicated that product, price, and promotion significantly impact consumer decisions, with the product being the most influential factor (beta = 0.525). Price and promotion also had positive, albeit smaller, effects, while place was statistically insignificant. The R² value of 0.755 suggests that 75.5% of consumer behavior variation can be explained by these factors. These findings underscore the importance of product differentiation and effective promotional strategies in shaping consumer preferences, while the role of physical locations may be diminishing in the fast-food sector due to the rise of delivery services.
Do You Like Online Shopping? A Case Study Courier Service Quality and Customer Satisfaction Between Malaysia, Indonesia, and India Chew, Pei Qi; Cheong, Le; Chin, Zhi Ying; Chen, Zhi Hao; Giantoni, Fathika Medinna; Aditya, Muhammad Asyraf; Panchal, Dhruv; Nayeem, Sk Abdul
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3620

Abstract

The surge in online shopping has led to a growing demand for courier services, making it crucial to understand how service quality impacts customer satisfaction. This study aims to evaluate the effect of five key service quality dimensions—tangibility, reliability, responsiveness, assurance, and empathy—on customer satisfaction in the courier industry across Malaysia, India, and Indonesia. An online survey was conducted with 150 respondents from Universiti Sains Malaysia (USM), Universitas Brawijaya, Indonesia, CMS Business School, India, and IMS Engineering School, India. Regression analysis revealed that only empathy had a significant positive relationship with customer satisfaction, while tangibility, reliability, responsiveness, and assurance did not show significant impacts. These findings suggest that courier companies should focus on improving empathy in their customer service interactions to enhance satisfaction. Understanding and addressing customer needs through personalized service can lead to higher satisfaction and loyalty. This study contributes to the literature on service quality in the courier industry, particularly in the context of online shopping across multiple countries.
Analyzing Savings Behavior Among University Students: A Case Study of Bank's Financial Education Initiatives Teoh, Kok Ban; Nerkar, Saurabh Ravindra; Darware, Sakshi Ajay; Zaki, Siti Nazurah binti Mohd; Taufik, Nur Ain Afiqah Binti Mohd; Abdullah, Haziqzul Najmi Bin; Renyue, Zhang; Padam, Charu; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3617

Abstract

This study investigates the impact of Maybank’s Financial Education Initiatives and financial goal-setting on the savings behavior of university students. Utilizing both primary and secondary data, the study aims to determine how financial education and the establishment of measurable financial goals influence students' savings habits. Primary data was collected through an online survey distributed to 200 university students using a Five-Point Likert Scale to measure responses regarding their participation in financial education programs, financial goals, and savings behavior. Secondary data was sourced from relevant academic journals focusing on accounting and finance research in the Asia Pacific region. The results reveal that both financial education and goal-setting significantly influence savings behavior, with financial goals exhibiting a stronger effect. Regression analysis shows that financial goals (? = 0.386) have a higher impact on savings than Maybank’s Financial Education Initiatives (? = 0.270). The study concludes that while financial literacy is crucial, goal-setting plays a more pivotal role in promoting consistent saving behavior. The findings imply that financial literacy programs should integrate goal-setting strategies to maximize their effectiveness in fostering long-term financial responsibility among students.
Trust in Online Shopping Among Generation Z: An Analysis of Key Influencing Factors Lim, Hui Ling; Lew, Tek Yew; Dat Leow, Leon Rong; Lee, Zi Ying; Li, Jiayi; Li, Yuan; Sharma, Gaurav; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3618

Abstract

The rise of digital platforms has fundamentally transformed consumer behavior, especially among Generation Z (Gen Z), a cohort deeply immersed in the digital age. This study aims to investigate the factors influencing Gen Z's trust in online shopping by examining the relationships between convenience, ease of comparison, product variety, pricing and discounts, security, and environmental concerns. A quantitative method was employed, gathering data from 250 Gen Z participants, with IBM SPSS used to test the proposed hypotheses. The results reveal that pricing and discounts, security, and environmental factors significantly impact Gen Z’s trust in online shopping, while convenience, ease of comparison, and product variety show no significant influence. This research contributes to the understanding of Gen Z's online behavior, highlighting the growing importance of sustainability and secure transactions in fostering trust. The findings offer practical insights for businesses aiming to build stronger relationships with Gen Z, emphasizing the need to focus on ethical practices, competitive pricing, and enhanced security. These insights have implications for both marketers and policymakers in the evolving e-commerce landscape.
Riding the FinTech Wave: Exploring Service Satisfaction and Trust among Generations Y and Z Kee, Daisy Mui Hung; Kum, Yi Ling; Lee, Jia Hee; Lee, Ngee Cheng; Lee, Xin Ting; Muckar, Daman Singh
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3616

Abstract

Financial technology, or FinTech, is revolutionizing banking worldwide by introducing innovative services. However, clients' comprehension and willingness to embrace or adapt to new technologies remain uncertain. As FinTech continues to disrupt traditional banking procedures, it is critical to investigate how these innovations affect Generation Y and Z's perceptions of service satisfaction. As a result, the objective of this study is to determine the major characteristics that impact client satisfaction and trust in the use of FinTech-based services. Data from 250 respondents who use FinTech services show that User Trust and User Satisfaction are important for them when adopting FinTech. The results indicate that security, privacy, ease of use, and convenience are the key factors positively influencing user trust and satisfaction in FinTech services, with a reciprocal relationship between trust and satisfaction. This symbiotic relationship highlights the importance for FinTech companies to prioritize both customer satisfaction and trust-building initiatives to foster long-term relationships with their users.
The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Kepramareni, Putu; Dewi, Ni Nyoman Santi; Yuliastuti, Ida Ayu Nyoman; Simanjuntak, Yolanda Patrician
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.

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