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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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Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
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.v6i2.1540

Abstract

Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems. 
The Influence of Financial Literacy and Shopping Habits on The Financial Management of Economic Education Students Wuisang, Jerry Rommy Herter; Rooroh, Agnes; Christian, William
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.v6i2.2317

Abstract

The goal of this study is to determine how financial literacy and buying habits impact the money management of economics students at Manado State University. This study used a quantitative methodology using SPSS 25 as assistance. 175 students who were enrolled in economic education programs at Manado State University for the 2019 and 2020 academic years made up the population of this study, and the sample size was 64 respondents. The Slovin technique, which has a 10% error rate, yielded 64 responders, and the number of samples was determined by simple random sampling. Multiple linear regression analysis, the Test t and Test f hypothesis tests, and the distribution of questionnaires as a data collecting method were all used to assess the results. It is known that the sig value for X1's partial effect on Y is 0.676 > 0.05. The calculated t value is 0.420 from the 1999 T table. The sig value of the partial effect of X2 on Y is 0.002 0.05. And the 1999 t table has a t count value of 3259. A sig value of 0.005 0.05 indicates that X 1 and X 2 have an influence on Y simultaneously.
Non-Financial Compensation, Job Satisfaction, and Employee Performance at PT. Rum East Great Ternate Lawarang, Rutsfi U.; Rajak, Adnan; Kamis, Ruslan A.; Arilaha, Muhammad Asril
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.v6i2.1790

Abstract

This study aims to determine and analyze the effect of non-financial compensation and job satisfaction on employee performance at PT. Rum East Great Ternate. The total sample of the study was 35 employees. The test tool used is multiple linear regression analysis. The results showed that non-financial compensation and job satisfaction had a positive and significant effect both partially and simultaneously on employee performance. Keywords: Non-Financial Compensation, Job Satisfaction, and Employee Performance
The Rise of Financial Technology and Its Credit Risk in Indonesia Agustin, Grisvia
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.v6i2.2318

Abstract

The purpose of the study is to use VECM to examine credit risk, basic loan interest rate, the number of lending entities, and the total amount of outstanding loans for fintech companies. Fintech is expanding quickly in Indonesia even during the Covid 19 pandemic. Since March 2019 until the present, Indonesia has formally entered the Covid 19 epidemic, causing Indonesia's GDP growth in 2020 to be -2.07. However, the amount of outstanding fintech loans in Indonesia is still sharply rising. Numerous financial services are offered by fintech businesses, and they can connect with the unbanked. Because a fintech firm tries to offer ease, particularly for customers who have trouble accessing traditional banks, credit through a fintech company is an easy loan to approve. Profit and credit risk are increased for fintech enterprises. As a result, interest rates have a short-term influence on outstanding loans because fintech lending companies derive revenue from activities and services based on fees and interest. Fintech financing has extremely minimal credit risk, is below OJK's criteria, and has no immediate or long-term effects on outstanding loans. Long-term outstanding loans to fintech companies are greatly impacted by the number of lender entities. 
Stock Price, Trade Balance, and GDP: Interrelationships (Evidence from Indonesian Stock Exchange 2005- 2020) Rahmawati, Setya Ayu; Maharani, Satia Nur
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.v6i2.1974

Abstract

This research focuses on the interrelationships between the three variables, namely the stock price, trade balance and GDP. Using 240 data quarterly between 2005-2020 using VECM Analysis. The results obtained show that in Indonesia Stock Exchange (IDX) there is no significant effect between the combined stock price and TB and vice versa. There is no significant two-way effect between stock prices and GDP. There was a significant influence between GDP on trade balance but not vice versa. The results of this study can enrich research in the field of macroeconomics and finance and can practically be a reference for observers of the stock market, especially for the Indonesian stock market.
Are You an E-consumer? A Case Study on Finding Factors Impacting Consumers' Purchase Behaviour and Their Willingness to Pay on Average on E-Commerce Platforms in Malaysia Binti Mohamed Saleh, Nur Syafiqah; Binti Rosli, Nur Syifa`; Binti Halimi, Nur Syafiqah; Binti Badrul Hisham, Nur Syaida Ilyana; Gangurde, Ankita Lahanu
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.v6i2.1874

Abstract

Online shopping has become phenomenal in this modern day. Moreover, the world was hit by the enormous Covid-19 pandemic. In the third quarter of 2021, e-commerce platform growth soared up to 17.1% and it also elevated our country’s GDP. People have become more comfortable buying things through the e-commerce platform rather than doing physical buying. These platforms unintentionally affect e-consumer behaviour. This research aims to study consumer behaviour on how much money a person spends on average on e-commerce platforms mainly for online shopping. A total of 150 consumers are surveyed via Google form. We intend to find out if price, customer satisfaction, information quality, and convenience can affect consumers’ purchase behaviour. The result of these findings shows that consumer purchase behaviour is directly related to the price, customer satisfaction with their buying experience and information quality. Consumers are not affected by the convenience variable as deeply as they do by other variables tested in this study. As the study is tested on a survey, the data collected may not be truly accurate.  Keywords: Purchase behaviour, Price, Customer satisfaction, Information quality, Convenience.
How Does Starbucks Develop Brand Loyalty Among Its Customers in Asia? Insights From Malaysia, Indonesia, and India Kuek, Thiam Yong; Yusof, Rosmelisa; Selvam, Sushmithaa A/P; Roslan, Siti Ramizah Binti; Aibau, Son Rakh A/L; Vats, Isha; Singhal, Jahnavi; Chaudhary, Khushi; Kee, Daisy Mui Hung
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER 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.v6i3.2631

Abstract

Starbucks was founded in 1971 and is currently the world's largest chain coffee shop. Starbucks invaded Asian countries such as Malaysia, India and Indonesia a long time ago, and Asian countries have emerged as one of the most devoted customers. Brand loyalty is one of the most essential factors in increasing a company's revenue through customer retention. Starbucks' brand loyalty is influenced by several aspects, including pricing, products offered, product quality and taste. The purpose of this research is to determine how Starbucks develops brand loyalty among its customers in Malaysia, India and Indonesia. This survey will also be able to determine whether Asian customers will continue to be devoted Starbucks customers. The survey involved 136 people who are loyal Starbucks consumers from Malaysia, India and Indonesia. The data for this study was collected through online sources and questionnaires. We hope that this study will provide recommendations for increasing brand loyalty among our Asian customers, particularly in Malaysia, India, and Indonesia.
Accountability Practices of Village Owned Enterprises (BUM Desa) Laksono, Andi; Handayati, Puji; Winarno, Agung
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER 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.v6i3.1522

Abstract

The BUM Desa organizational apparatus is required to carry out its duties and authorities in a professional, efficient and effective manner, as well as accountable. Accountability is the obligation to provide information including financial information as a form of organizational responsibility. This study aims to analyze the financial accountability practices of BUM Desa Ageng using indicators of financial integrity, disclosure and compliance with laws and regulations. The management of BUM Desa Ageng has good integrity by upholding the values of honesty and ethics, even though the organization runs without SOPs. The financial disclosure of BUM Desa Ageng has not been able to fulfill the preparation of 5 reports according to SAK ETAP. The process of establishing BUM Desa Ageng has implemented accountability practices in the aspect of compliance with laws and regulations, although it still involves village officials as operational implementers of BUM Desa. Keywords: Accountability, Village Owned Enterprises, BUM Desa
The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER 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.v6i3.2073

Abstract

Earnings management is the action of a manager in presenting financial statements that increase (decrease) profits. This study aims to examine the effect of liquidity, profitability, firm size, leverage, and managerial ownership on Earnings management. The population in this study were 194 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 43 companies. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that liquidity and firm size had no effect on Earnings management, while profitability, leverage and managerial ownership had a positive effect on Earnings management.
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER 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.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The results showed that time budget pressure affects audit quality. Audit fees also do not affect audit quality. Lastly, auditor independence affects audit quality. Further research can add other variables and expand the scope of respondents.

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