International Journal of Accounting & Finance in Asia Pasific
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.
Articles
383 Documents
<![CDATA[The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 ]]>
<![CDATA[Putu Kepramareni]]>;
<![CDATA[Sagung Oka Pradnyawati]]>;
<![CDATA[Ni Made Dwika Sari]]>;
<![CDATA[Yura Karlinda Wiasa Putri]]>
<![CDATA[ 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 : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v5i1.1411
<![CDATA[This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.]]>
<![CDATA[The Effect of Financial Literation on Online Shopping Interest in Millennials ]]>
<![CDATA[Rini Astuti]]>;
<![CDATA[Hasrudy Tanjung]]>;
<![CDATA[Linzzy Pratami Putri]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.588
<![CDATA[The purpose of this research is to study and analyze financial literacy on online shopping demand in millennials. The support used in this research is associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Validity and Reliability Test, and Regression Test. Data processing in this study uses SPSS software version 24.00. The results of the study prove the positive and significant fact of financial literacy on online buying interest.]]>
<![CDATA[Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange ]]>
<![CDATA[Nur Ahmadi Bi Rahmani]]>;
<![CDATA[Azhar Maksum]]>;
<![CDATA[Khaira Amalia Fachrudin]]>;
<![CDATA[Amlys Syahputra Silalahi]]>
<![CDATA[ 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 ]]>
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DOI: 10.32535/ijafap.v3i3.950
<![CDATA[Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.]]>
<![CDATA[Consumer Behavior Analysis on Online and Offline Shopping During Pandemic Situation ]]>
<![CDATA[Miguel Córdova Espinoza]]>;
<![CDATA[Varsha Ganatra]]>;
<![CDATA[Kiran Prasanth]]>;
<![CDATA[Rupesh Sinha]]>;
<![CDATA[Corina Elena Ochoa Montañez]]>;
<![CDATA[Kolhe Mayur Sunil]]>;
<![CDATA[Rishikaysh Kaakandikar]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2 ]]>
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DOI: 10.32535/ijafap.v4i3.1208
<![CDATA[Shopping has undergone a paradigm shift as a result of technological influence, with most consumers preferring online purchasing to traditional physical store shopping. The current pandemic scenario has resulted in a shift in customer spending patterns both online and offline. This paper identifies and analyses customers’ behavior towards online and retail shopping based on various factors affecting their behavior on which mode of shopping most they prefer during the pandemic situation. Primary data was used and a structured questionnaire was utilized to obtain the data. An online survey was conducted to collect from 200 heterogeneous kinds of people. The data collected were subjected to frequency analysis, Chi-square test, and Cronbach’s Alpha Test. IBM Statistical Package for Social Sciences (SPSS v23) was used for analyzing the data. The results revealed that among the various technological factors the proficiency rate of respondents utilizing, the internet has shown a significant impact on the consumers’ preference towards the mode of shopping. Factors like quick product information, a wider choice of products, better prices and discounts highly influence the consumers to opt for online shopping, whereas faster delivery time and product quality reliability and accuracy influence the consumers to choose offline shopping.]]>
<![CDATA[Touch n Go e-Wallet: The New Payment Style Existed when COVID-19 Hits ]]>
<![CDATA[Muhammad Daniel Bin Ahmad Izaidin]]>;
<![CDATA[Vijay Anant Athavale]]>;
<![CDATA[Muhammad Danial Bin Abdul Razak]]>;
<![CDATA[Nafisa Hani Binti Mohamed Zain]]>;
<![CDATA[Najla Awatif Binti Aqimu’ Ajiby]]>;
<![CDATA[Sakshi Singh]]>;
<![CDATA[Yash Rajendra Katkar]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific ]]>
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DOI: 10.32535/ijafap.v5i3.1933
<![CDATA[Touch ‘n Go e-wallet is a smartphone application that has recently gained users since the pandemic of COVID-19 hits Malaysia. Touch ‘n Go is an e-wallet, an electronic card that can make online payments using a smartphone. It is a secure way to pay using a smartphone because it is convenient to use and reduces physical touch, which can spread diseases and germs to other people. The pandemic and the imposition of Movement Control Orders (MCO) and Home Quarantine have encouraged e-wallet usage, as people will choose cashless payments during that period. This study examines how e-wallets help consumers throughout the COVID-19 pandemic in Malaysia. A total of 150 consumers completed an online survey via Google Forms, and the data were analyzed using SPSS. We found that perceived ease of use and trust impacted consumer satisfaction. This research provides new insights on e-wallet perceptions of Touch n Go and how this perception may promote consumer satisfaction.Keywords: COVID-19, E-wallet, MCO, Pandemic, Physical touch, Smartphone, Touch n Go]]>
<![CDATA[The Identification of Financial Literacy Level (Accounting) of MSMEs Actors in the Wetlands Area (Study of MSMEs Actors in Pemakuan Village, Banjar Regency) ]]>
<![CDATA[Maulana Rizky]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
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DOI: 10.32535/ijafap.v2i2.535
<![CDATA[This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in preparing financial reports and assisting in access banking. The method used in this study is descriptive qualitative. The type of data used in this study is primary data obtained through interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago palms into wet sago to become characteristics of the region. However, in fact, they still cannot develop better as long as limited access to banks. The results of the study stated that MSMEs actors in the wetlands area did not have knowledge in preparing financial statements. The businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all. They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover, a low level of education greatly affects the assessment of the importance of recording financial activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia Chartered Accountants. Keywords: Micro Small Medium Enterprises (MSMEs), Wet Lands, Sago]]>
<![CDATA[The Role of The Central Bank on Economic Growth (Study Case: Indonesia) ]]>
<![CDATA[Wijaya, Asyadia Haq Zahra]]>;
<![CDATA[Ismail, Munawar]]>;
<![CDATA[Santosa, Dwi Budi]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i1.2134
<![CDATA[Since the last decade, Indonesia had a relatively low economic growth performance compared to several countries in Southeast Asia. To encourage economic growth in Indonesia, the role of the central bank is one of the policies that need to be considered. Therefore, this study aims to analyze the role of the central bank, especially in controlling inflation, exchange rates, and interest rates on economic growth. This study uses the ARDL method to ensure short-term and long-term relationships between variables. The results showed that there is a short-term and long-term relationship between interest rates and exchange rates on economic growth. This study also finds that there is no significant relationship between inflation and economic growth in both the short and long term. This analysis shows various central bank policies to stimulate economic growth such as exchange rates and interest rates.]]>
<![CDATA[The Role Of The Community In Increasing Sharia Financial Literature And Inclussion ]]>
<![CDATA[Mujiatun, Siti]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i1.2119
<![CDATA[People are still not aware of the surrounding digital environment so they cannot use their income to save, invest, protect and meet economic needs. The purpose of this study is to determine the role of the community in improving financial literacy and financial inclusion, using library research methods in the form of books, journals, and issues that are currently developing. The result of the research is that with the advantages that the sharia community has as an inseparable part of the social system of the Muslim community in Indonesia, the community has the potential to play its role in developing Islamic financial literacy and inclusion in Indonesia. The potential possessed by the community at least includes, among others, helping to support the National Strategy for Indonesian Financial Literacy; mediator development of Islamic financial literacy and inclusion through social capital; and open cooperation with a participatory culture. Keywords: Community, Financial Literature, and Financial Inclusion]]>
<![CDATA[The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure ]]>
<![CDATA[Fitriasari, Rizka]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i1.2176
<![CDATA[The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research’s samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.]]>
<![CDATA[Disparity And Volatility of Horticultural Prices In Indonesia Before and Pandemic Period (2019 and 2020) ]]>
<![CDATA[Bhinadi, Ardito]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i1.2116
<![CDATA[Disparity, volatility, and asymmetry of horticultural agricultural commodity prices are important to study during the COVID-19 pandemic. The increase in horticultural prices can cause inflation and reduce the level of real welfare. The disparity in horticultural prices will encourage the flow of goods from low-priced to high-priced areas. The volatility of food prices during the COVID-19 pandemic will add economic pressure to the community. This study aims to analyze the disparity and volatility of horticultural prices and the transmission of food prices from upstream to downstream before and during the 2019-2020 pandemic. The analytical tools used are the average, price difference, coefficient of variation, and error correction model. The results show a disparity in food prices between provinces in Indonesia. Price disparities increase during the pandemic. Price volatility during the pandemic for horticultural commodities is higher than before the pandemic. Changes in horticulture prices at the upstream level significantly affect price changes at the downstream level]]>
