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International Journal of Accounting & Finance in Asia Pasific

IJAFAP
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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 372 Documents

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Kuwait Finance House Dalal AlNoumani; Fawaz AlMutairi; Julian Machado
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

This analysis will explore the corporate governance of the Kuwait Finance House. Given that the institution is a market leader, it encompasses the revolutionary financial mall concept whereby it groups together partners such as telecommunication, insurance and also credit card providers. The concept of the financial mall is providing a degree of ease through convenient services for customers, automated systems and also financial advisors. The analysis will explore the major challenge that Kuwait Finance House is facing and also the conflict of interest between the managers and the shareholders. The analysis will utilize descriptive research study whereby interviews will be conducted to get a scope of the operation of the institution. The analysis will offer recommendations such as involvement of the customers before internal growth investment. It should also establish the reason for the conflict between the shareholders and the managers and also why the financial house requires corporate governance. Given the bank has a separate clause that defines their creation of wealth for the shareholder, the conflict between the manager will eventually result in a stunted growth of the customer deposit, shareholder equity and the total assets which are important financial indicators.

The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang David Amrulloh; Sulastri Sulastri; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT. UB in-depth and comprehensively. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang, as a private company that is engaged in industry, especially plywood. This research uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning, and essence. Data collection in this study uses the method of observation, interviews, and documentation. The results found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, that is the awareness of the company growing and developing in the midst of the community environment, and CSR as a charity and almsgiving.

The Impact of COVID 19 Towards International Business Strategy: A study of Coca-Cola Company Rajesh Kumar Nair; L. Sudershan Reddy; Priyanka Verma; Rudresh Pandey; Sienly Yuwono; Liem Gai Sin; Wong Yun Qi; Daisy Mui Hung Kee; Ooi Xin Gee; Tammy Wong Shao Ing; Tan Pei Yu
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

Coca Cola is one of the largest beverage companies in the world and becomes one of the favourite drinks for all people around the world. On March 11, 2020, World Health Organization (WHO) agrees to receive COVID – 19 outbreak a pandemic. This problem firstly started in China; it becomes the main problem of the World. As many Organizations whether domestic and international business affected by this epidemic. International business which is easily affected by the crisis as war, terrorist attacks, natural disasters and another. The main aim of this study is to analysis the global strategy and operations of Coca-Cola Company during COVID–19 pandemic. To collect the data, the questionnaire was distributed to 250 respondents, who are the employees of Coca-Cola company. The questionnaire was distributed via email. The impact of occurrence of Coronavirus on the international business. The results shows that the percentage of respondents who buy Coca-Cola products at online shopping platform increased during the pandemic

Factors Influencing the Intention to Use GrabPay Among Malaysians Shashi Gupta; Majdi Anwar Quttainah; Guan Hong Wong; Chiu Yin Wee; YiYe Wang; Shu Ting Wang
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This research study is about Malaysians view and their intention to use GrabPay. There are four variables selected in this research: perceived usefulness, perceived ease of use, perceived security, and social influence. A total of 100 questionnaires were distributed online to the respondents, and the data were analyzed using SPSS software. Through research, we found that these four variables are positively associated with the intention to use GrabPay among Malaysians. To conclude, it is believed that Malaysian's intention to use E-Wallet is gradually increasing. Thus, GrabPay needs to pay more attention to its security system, expand its service coverage, and make some optimization and simplifications on its application to strengthen its future status. Keywords: Factors, GrabPay, Intention to Use, Malaysians

THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES Nurul Fatmawati; Siti Hajar Nurlaila; Agus Sukoco; Reswanda T. Ade; Wahyu Mulyo Utomo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
Publisher : AIBPM Publisher

The objective of the research is to find the role of working capital that is sourced from own capital and credit capital in order to increase the value and capacity of small business sector. The research was conducted by surveys, interviews, and documentation of Financial Statement records. The data used in this study is the primary data,based on the analysis of the business credit process. The loan application stage, the review stage, credit analysis,credit approval, credit agreement stage and credit disbursement stage. The results found that the progress of SMEs is determined by the availability of working capital divided on their own capital and loan credit capital. Own capital and capital credit provide a positive and significant impact on business volume on SMEs in Surabaya.

Analysis the Effect of Product Quality and Price on Purchase Decision (Case Study of Adidas India, Indonesia, and Malaysia) Rudresh Pandey; L. Sudershan Reddy; Vidush Chaudary; Venny Tezaryning Widyawati; Liem Gai Sin; Muhammad Khairul Amali Bin Mohd Ghazali; Daisy Mui Hung Kee; Muhammad Firdaus Bin Ibrahim; Muhammad Zulhusni Bin Ahmad Fadzeil; Nur Azwanie Binti Mohamed
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Exercising can be an activity to maintain human health. Adidas is a company providing sports equipment and accessories with high quality located in more than 100 countries around the world. This research aims to understand and analyze the effect of product quality and price on the purchase decision of Adidas India, Indonesia, and Malaysia. This research uses a quantitative method, which is Ordinary Least Square (OLS) based on the data collected from the questionnaires with 100 respondents. The results of this research show product quality and price partially affect purchase decision, product quality and price simultaneously or collectively affect purchase decision. The contribution proportion of Adidas product quality and price on the customers' purchase decision is 50.1%.

Have You Touched? A Case Study of Touch N Go E-Wallet Daisy Mui Hung Kee; An Long Ow; Zhe Jian Ooi; Pavithara Sathiaseelan; Kuan Pang; Sathyan KA; Sahana Madhan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

This paper examines the relationship between the product features, convenience, perceived trust, customer satisfaction, and intention to use the Touch' n go e-Wallet. In this research, we have sent a survey to our target respondents, the people who are using Touch' n go e-Wallet. They are include students, employed, unemployed, self-employed, and retired respondents, including all races from all age levels. In this research, we want to know whether the respondents would like to use cash to pay in their daily lives or prefer to transit the cash to cashless. A total of 150 respondents has participated in our online survey via Google Forms. Our research which is findings which product features, convenience, perceived trust, customer satisfaction will what effects to the intention to use of consumer towards the Touch’ N Go e-Wallet. Beside then that, our team also do some research towards the product features, convenience and perceived trust will affect the customer satisfaction or not. This research provides new insights and recommendation

The Meaning of Profit in Immigrant Java Perspective Ayu Rakhma Wuryandini; Lukman Pakaya
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

The purpose of this study is to understand the meaning of "profit" in the perspective of Javanese who emigrated in Gorontalo. The results of this paper are expected to be useful for Javanese immigrant to realize the meaning of "profit" and can add to the scientific treasury in the field of accounting that earnings have meaning from different perspectives. Husserl's transcendental phenomenology approach is used to answer research questions and informant experiences based on awareness. The researcher obtained the results of the study that the material profit obtained was understood by the informant namely Mrs. Sulami that the profit was meant to " meet the needs of the family ", so that what is needed in the family can be fulfilled. And profit is also interpreted as " disturbance of worship " which in the sense is a form of gratitude for the results obtained, which is a profit as a provision for worship in the hereafter through group study every week.

The Effect of Free Cash Flow (FCF) On Agency Cost and Financial Performance in Financial Sector Companies Registered in Indonesia Stock Exchange (BEI) 2015-2016 Agung Purnawarman; Puji Handayati; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

The company not only aims to seek profit, but also to maximize the prosperity of its shareholders by maximizing the value of the company. Within the company, there are three people who have different interests, namely, company owners, shareholders and managers. When the company generates free cash flow, there will be differences in the interests of the parties who make the work contract and create a conflict that will cause the company to pay costs, which is called agency cost. The result of this difference in interest can also affect the company's financial performance, because the company's finances are not going well. The purpose of this study was to determine the effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies listed on the IDX in 2015-2016. The type of research used in the research is Explanatory Research, with a population of 83 companies listed on the Indonesian stock exchange in the financial sector in 2015-2016. The sampling technique used the purposive sampling method as many as 61 companies listed on the Stock Exchange in the financial sector 2015-2016. The analytical tool used in this study is a simple regression test. Based on the results of the analysis, it is found that free cash flow (FCF) has a positive and significant effect on agency cost in financial sector companies listed on the IDX 2015-2016 of 33.7% and free cash flow (FCF) has a positive and significant effect on performance. finance by 34.0%.

The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Kezia Cicilia Sumajow; Lintje Kalangi; Priscillia Weku
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.

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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

Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

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Kab. malang,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Majdi Anwar Quttainah

Contact Email adm.ijafap@gmail.com

Phone +62341366222

Journal Mail Official adm.ijafap@gmail.com

Editorial Address Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

Location Kab. malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Majdi Anwar Quttainah

Contact Email
adm.ijafap@gmail.com

Phone
+62341366222

Journal Mail Official
adm.ijafap@gmail.com

Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia

Location
Kab. malang,

Jawa timur

INDONESIA