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Majdi Anwar Quttainah
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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 383 Documents
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A Study of Nestlé Financial Analysis Gooy, Shiau Yen; Gong, Pui San; Gong, Why Kim; Han, Rui; Rana, Vanshika
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2200

Abstract

Nestlé is a well-known food and beverage corporation in Malaysia and worldwide. The vision of the Nestlé company is to provide 'Good Food, Good Life to the consumers. 'Good Food, Good Life' displays the promise they commit themselves to every day, everywhere as the leading Nutrition, Health, and Wellness Company globally. The purpose of this study is to analyze the financial performance of Nestlé within five consecutive years, which is from 2016 to 2020. Financial performance must be compared to track their progress in terms of stability, liquidity, profitability, and market share retention. To compare financial performance, quantitative data from the annual report were required. Market value ratios, profitability ratios, efficiency ratios, and liquidity ratios are used to analyze a company's financial performance. Our paper provides information on the ratios that revealed the company's financial performance. This paper can be used as a guide that highlights an overview of the company's financial health, allowing investors and stakeholders to make informed investment decisions.
The Implementation of Sustainable Finance: A Case Study in Bank Performance Alessandro, Andreas
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2074

Abstract

The idea of sustainability was risen according to climate change since the beginning of industrialization in the 18th century. As consequence, the effect will be physical disasters that lead to disadvantages for businesses. The role of banking as an intermediary makes it an agent of trust. Thus, the proper business conduct of its practice is an obligation. Attempts for green finance can be seen by the SRI KEHATI index which has the 25 most favorable issuers that mostly apply ESG criteria. This study conducts an analysis of KBMI 4 banks and then analysis the relation of ESG score compared to the financial performance, i.e NPM, ROA, and ROE from the 2017 to 2021 periods. The result shows that there is a correlation between the performance indicated by the ESG score to the financial performance of each issuer. The results showed that ESG and NPM, ROA, and ROE do not have significant relation. It was because there was no direct correlation between the ESG and the independent variables. Both, ESG and independent variables are indicators of a company’s performance. Needs further study to connect those two to find how strong the scoring is affecting a company’s performance, especially in the profitability ratio.   Keywords: Banking, ESG, Green Finance, NPM, ROA, ROE, SRI KEHATI Index, Sustainability.
Software Development For Optimal Portfolio Selection Using The Markowitz Method Restuningdiah, Nurika; Makaryanawati, Makaryanawati; Azzardina, Aulia
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Abstract

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimal the return. The purpose of this study is the development of Optimal Portfolio Software to support investment decisions, using the Markowitz model. The software will support the Investment Management course in the classroom. The development process consists of Analysis, Design, and Development Stages. The output of this research is  Markowitz Methods Software, that validated by expert judgment.Keywords:, Investment Management Learning, Investment Decision Making, Markowitz Methods Software, Optimal Portfolio,  Portfolio.
Shopee: How Does E-commerce Platforms Affect Consumer Behavior during the COVID-19 Pandemic in Malaysia? Wong, Khoon Xue; Wang, Yinghui; Wang, Ruting; Wang, Mengyao; Oh, Zi Jian; Lok, Yee Huei; Khan, Nawaz; Khan, Faijan
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1934

Abstract

Shopee is the largest e-commerce platform in Southeast Asia, continued to grow in Shopee users during the covid-19 outbreak. The Shopee platform not only facilitates consumers to purchase essential items during the pandemic, but it also assists sellers in showcasing their products and ultimately achieving online shopping success after offline stores were forced to close. Shopee provides a simple and convenient interface for customers to have a better online shopping experience. This study aims to examine how Shopee as an enormous e-commerce platform affects consumer behavior during the Covid-19 pandemic in Malaysia. A total of 100 Shopee users from Malaysia participated in this survey. The data is collected through an online questionnaire survey. The findings depicted that perceived usefulness is the most factor affected consumer behavior. Interestingly, we discovered that perceived price did not significantly influence consumer behavior. The findings provide new insights into user perceptions of Shopee and contribute to consumer behavior. Keywords: Consumer behavior, COVID-19, E-commerce, Malaysia, Perceptions, Shopee
Economic Feasibility Analysis of Local Road Maintenance in West Bandung Regency: A Case Study of Cangkorah Street STA 0+000 – 1+300 Juarti, Ery Radya; Sihombing, Atmy Verani Rouly; Pratiwi, Yola Widi; Fadillah, Sekar
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1755

Abstract

This study aims to determine the economic feasibility of local road maintenance scenario in West Bandung Regency with case study of the Cangkorah Street. After knowing the International Roughness Index (IRI) value based on the IKP value from the results of a direct survey using IKP guidelines, the economic feasibility analysis is carried out based on a road maintenance scenario, while the maintenance scenario being tested is a do-something scenario, by doing road maintenance in the form of overlay once every 5 years in 10 year time compared by a do-nothing scenario that is not doing any maintenance for the next 10 years. The research instruments used were prediction of the performance of the Cangkorah Street Pavement for the next 10 years, determine road maintenance scenarios, maintenance budget plans, calculate Vehicle Operational Costs (VOC) for each scenario, and time value. The results of this study are: (1) The budget plan for the maintenance of the Cangkorah Street in the do-something scenario with overlays 3 times in 10 years is Rp. 4,168,019,982, (2) The actual VOC for the do-nothing scenario was Rp. 57,345,718,978 and the actual VOC for the do-something scenario was Rp. 3,132,189,189 with VOC savings was Rp. 54,213,529,789, (3) The time value of the scenario for the next 10 years obtained savings of Rp. 399,241,414, (4) The feasibility of do-something scenario from an economic point of view shows that the scenario is feasible with a NPV of Rp. 36,674,480,627>0 and a BCR of 11,39 >1.
The Influence of Director Expertise and Executive Expertise on Firm Performance (An Empirical Study of the Two-tier Board System in Indonesia) Nugraha, Adri Putra
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
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2177

Abstract

This research aimed to assess the influence of the expertise of boards of directors and executives on manufacturing companies' performances in Indonesia. The independent variable set was Director and Executive Expertise measured by the proportion of board members who have academic degrees (graduate and postgraduate) and professional certifications in business and finance, while the dependent variable was Firm Performance measured by Return on Assets, Return on Equity, and Tobin's Q. The objects of research were manufacturing companies in Indonesia, whose data were obtained from the website of the Indonesia Stock Exchange in 2014-2018. Separate regression analysis of data was performed for each group of board members. Return on Assets, Return on Equity, and Tobin's Q functioned for measuring Firm Performance. The study found that academic degrees and professional certifications in business or finance held by directors and executives did not affect Firm Performance across all proxies because, among others, most companies in Indonesia were family-owned, where educational background and certification were not the main factors for the companies' financial performances. As the implications, companies can consider Director Expertise as a necessary thing for improving their performances. Members of boards who have more relevant expertise, experiences, knowledge, and skills can develop decision-making and drive more strategy in making more decisions to solve problems and improve their firms' performances.
The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The study case in the Basic Material Industry in Indonesia Hartono, Wendra; Laturette, Kazia; Gunawan, Kartikasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2314

Abstract

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Due to lock down, the number of demands for basic materials has increased, meanwhile the price is becoming more expensive, because there was scarcity to get basic materials in the market. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Board of Directors and Board of Commissioners. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as a quantitative reseach which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company on the Indonesia Stock Exchange during 2018 – 2020, a total of 43 companies. There are 4 independent variables which is used in this study, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio. 
The Impacts of Corporate Governance on Dividend Pay-out Ratio Policy before and during the Covid-19 Era: The study case in the Energy Industry in Indonesia Laturette, Kazia; Hartono, Wendra; Gunawan, Kartikasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2371

Abstract

The purpose of this study is to analyze the impacts of good corporate Governance during the Covid -19 era on the dividend payout ratio policy in Indonesia. Moreover, during the Covid- 19 era has urged the higher management such US boards ofDirectors to deal with all difficulties and  uncertainties in the business situation. During the Covid-19 era, the Energy has faced big challenges due to lock down policy occurred in many big areas which can leads to disruptive global economic supply chains. Due to the lock down, the number of demands for energy has decreased, henceforth the price is becoming more expensive. In this research will show and compare the conditions of the energy industry before and during the Covid-19 pandemic. this research is categorized  quantitative research which the sample used is gathered from secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. Result of study This showing only the boards of Directors and  Commissioners Independent before the pandemic took effect to dividends payout ratio
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.
Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance Jeandry, Gregorius
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

Abstract

The purpose of this study is to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of the fiscus, and the motivation of taxpayers on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers had a positive effect on taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.

Page 13 of 39 | Total Record : 383

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