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 Role of Product Packaging in the Purchasing Decisions of Consumers of Coca Cola ]]>
<![CDATA[Valda, Levina Aprilia]]>;
<![CDATA[Malhotra, Bhavya]]>;
<![CDATA[Gupta, Gautam]]>;
<![CDATA[Binti Mohd. Zaki, Nur Zulaikha]]>;
<![CDATA[Binti Mohamed Jawathu, Nur Jazilah]]>;
<![CDATA[Zhou, Kuan]]>;
<![CDATA[Yingtai, Yin]]>;
<![CDATA[Yifei, Meng]]>
<![CDATA[ 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 : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v6i3.2594
<![CDATA[The curved bottle, designed and patented by Coca-Cola, was created in 1916 and became the standard packaging bottle for Coca-Cola. Since then, Coca-Cola has made it possible for consumers to identify the brand by its signature red, ribbon typeface. This paper aims to examine the influence of Coca-Cola's packaging on consumers purchasing decisions. A quantitative research approach was adopted, utilizing an online survey conducted through Google Forms with a sample size of 150 respondents. The survey included five variables: Packaging Material, Packaging Design, Packaging Color, Packaging Font and Packaging Printed Information. Multiple regression analysis was employed to determine whether these variables have a significant impact on consumer purchase decisions. The findings of the study reveal that packaging material, packaging font, and packaging printed information have a positive and statistically significant impact on consumer purchasing decision of Coca Cola Product.]]>
<![CDATA[TIME BUDGET PRESSURE EFFECT, AUDITOR ETHICS, AUDIT FEE AND AUDITOR'S WORKING EXPERIENCES ON AUDIT QUALITY ]]>
<![CDATA[Munidewi, Ida Ayu Budhananda]]>;
<![CDATA[Sunarsih, Ni Made]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i3.1884
<![CDATA[Audit quality is the probability of an auditor finding and reporting an error or fraud that occurs in a client's accounting system. Audit quality is very important in ensuring that the accounting profession can fulfill its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali which were listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained based on the non-probability sampling method with purposive sampling technique, namely the sampling technique. with certain considerations. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics had an effect on audit quality, while audit fees and auditor work experience had no effect on audit quality. Further research can develop this research by using other variables that have a theory of influence on audit quality. Keywords: Audit quality, time budget pressure, audit ethics, audit fees, auditor working experiences.]]>
<![CDATA[Asymmetric Effect of Macroeconomic Variables on Rice Prices ]]>
<![CDATA[Herliana, Sri]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i3.2629
<![CDATA[Rice price movements are basically influenced by movements in macroeconomic variables. This paper analyzes whether there is an asymmetric effect of macroeconomic variables on rice prices in Thailand as the largest rice exporter in ASEAN. In analyzing the asymmetric effects of macroeconomic variables (inflation and exchange rates) on rice prices in ASEAN countries, data on rice prices, exchange rates and inflation are used. This study focused on Thailand, one of the ASEAN exporting countries. The type of data used is monthly time series data with a time span of quarterly data from 2015Q1 to 2019Q1. The estimation evaluation results indicate that using a nonlinear model to examine the effect of inflation and the exchange rate on rice prices is preferable to using a linear model. The Wald's test estimation results in the short term show that for the NARDL model with asymmetric effects in the long and short term, Thailand has only a significant inflation variable while the Exchange Rate is not significant. Long-term Wald test estimation results show that the NARDL model in Thailand is not significant in all models.]]>
<![CDATA[Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma ]]>
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Rahmawati, Setya Ayu]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i3.1885
<![CDATA[Scientific character affects the mental processes of a person who studies the science. The implication is that the ability to think differently to master accounting is strongly influenced by cognitive mental processes, namely mental accounting [10]. Meanwhile, the learning model that stimulates the divergent thinking process is one of the treffinger techniques. This model is known as Creative Problem Solving (CPS) which encourages a divergent process through a set of tools to solve problems, develop new ideas and manage change creatively [3]. To achieve the success of divergent thinking in accounting involves a cognitive construction process, namely mental accounting [10]. Meanwhile, mental accounting can be placed on positive cognitive processes, but also has negative roots and can develop perfectly as long as the learning process stimulates negative cognitive potential [7]. Therefore, this study investigates how accounting students achieve positive divergent thinking in cognitive mental accounting dilemmas through literature review. The study resulted in a positive divergent thinking model under mental accounting dilemmas.]]>
<![CDATA[Achieving Supply Chain Performance during the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility ]]>
<![CDATA[Sujatmika, Sujatmika]]>;
<![CDATA[Pratondo, Katon]]>;
<![CDATA[Indrianto, Anggraeni Pratam]]>;
<![CDATA[Kusmantini, Titik]]>;
<![CDATA[Pohan, Aufi Rahmanti]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i3.2630
<![CDATA[The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.]]>
<![CDATA[The Importance Of Community Welfare In Economic Growth Through Government Spending ]]>
<![CDATA[Rokhman, Hasbiah]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v6i3.1893
<![CDATA[Abstract: The aim of this research is to provide evidence of the effect of general allocation funds and special autonomy funds on economic growth by mediating community welfare. The type of research used in this research is quantitative research with a descriptive approach. The analysis and research was carried out using time series data for the years 2018-2021. And cross section data from 13 regencies/cities in West Papua Province. The results of this study found that the general allocation fund had a positive and significant effect on people's welfare; special autonomy funds have a positive and significant impact on the welfare of the community; general allocation funds have a positive and significant effect on economic growth; special autonomy funds have a positive and significant impact on the welfare of the community; community welfare has a positive and significant effect on economic growth; general allocation funds have a positive but not significant effect on economic growth through community welfare; special autonomy funds have a positive but not significant effect on economic growth through community welfare. Keywords: the general allocation fund, special autonomy funds, community welfare, economic growth]]>
<![CDATA[Making Decisions About Purchases Based on Varying Consumer Behavior Concerning Product Quality Evaluations ]]>
<![CDATA[Rahmayani, Melia Wida]]>;
<![CDATA[Hakim, Abdul]]>;
<![CDATA[Hernita, Nita]]>;
<![CDATA[Riyadi, Wulan]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v7i2.2953
<![CDATA[Purchasing is an activity that results in a strategic decision to own an item. To what extent do consumer behavior and product quality influence purchasing choices was the purpose of this research. This object of research is on UD. Putra TS Majalengka Jawa Barat. This technique of analyzing purchase decisions uses a bootstrapping resampling process to determine the hypothesis using SEM-PLS with a second-order approach. This research shows that the two most important factors in shaping consumer choices are consumer behavior and product quality. Described items in this paper tried to overcome the problems that arise in purchasing decisions by offering a conceptual framework to be followed in decisions. Apart from the 2 independent variables affecting the dependent variable Purchasing Decisions, there are additional elements to consider, such as Product Design and Consumer Needs.]]>
<![CDATA[The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating ]]>
<![CDATA[Waromi, Juliana -]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v7i1.2911
<![CDATA[We surveyed to examine fraud detection. Specifically, we investigate the impact of whistleblowing and professional skepticism on fraud detection by using moderating fraud audit training. All of the respondents were auditors working for the Supreme Audit Institution Representative of Papua Province in Indonesia. Using a census sampling method. The data collection technique used an instrument through a questionnaire. A total of 40 auditors participated in this study. The application of moderated regression analysis (MRA) approach for data analysis. The findings indicate that whistleblowing and professional skepticism have a significant influence on fraud detection. Analyzing the moderating variables of fraud audit training does not strengthen professional skepticism and fraud detection. The implications of our results for internal and external audits of government enhance professional skepticism through fraud audit training and using whistleblowing information.]]>
<![CDATA[Applying Social Practice Theory to Foster Mindful Consumption: A case of waste banks in Indonesia ]]>
<![CDATA[Pratiwi, Putu Yani]]>;
<![CDATA[Rizkalla, Nosica]]>;
<![CDATA[Handra, Tessa]]>;
<![CDATA[Ardianto, Eka]]>;
<![CDATA[Simangunsong, Elliot]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v7i2.2954
<![CDATA[Mindful consumption is an emerging research topic. The literature about mindful consumption is currently more focused on individual. However, the more significant behavioral impact is collective behavior. So, the purpose of this research is to analyze how mindfulness instill changes to mindful consumption behavior at collective level. This study applies social practice theory to explain how waste management as a social practice increases collective mindfulness and collective mindful consumption. In this study, a qualitative research design using a case study technique was applied. A series of in-depth interviews were conducted with two waste banks and several households around them. The result of this study is waste management practice will evoke collective mindfulness and collective mindful consumption with the following processes: (1) Agents may reconfigure the elements of material, rules, and skills of waste management practices. (2) When agents perform the waste management practice frequently and consistently, the residents will participate in the practice which means that the new practice recruit new carriers. (3) For practice in the community to evolve, the recruitment of carriers depends on frequent exposure to the practice. (4) When the residents are mindful, they will transform their product choices into solutions that benefit themselves and the environment.]]>
<![CDATA[The Effect Of People's Bussines Credit (KUR) PT. Papua Regional Development Bank Sentani BranchToward Micro Small And Medium Enterprises (MSMEs) In Jayapura District ]]>
<![CDATA[mugiati, mugiati]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
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DOI: 10.32535/ijafap.v7i1.2880
<![CDATA[The purpose of this study was to determine the effect of People's Business Credit assistance on MSMES and to determine the increase in income for MSMES. This type of research is a quantitative research. The number of samples is 32 MSMES that take KUR at Bank Papua Sentani Branch. The analytical tools used in this study are data quality tests and simple regression analysis. From the linear regression function above, it can be explained that the Constant Value (a) has a positive value of 15.039 and the regression coefficient value for the People's Business Credit variable has a positive value of 0.606. Obtained t table of 2.04227. And t count 3.054 > 2.04227 t table based on the independent variable People's Business Credit has a positive effect on the dependent variable MSMES income. Judging from the significance of 0.005 it is <0.05 for the People's Business Credit variable. Based on this significant value, it can be said that the independent variable People's Business Credit has a positive effect on the dependent variable MSMES income. Based on the results of the research that has been done, it can be concluded that the People's Business Credit obtained from the Sentani Branch of Bank Papua is very influential on the income of MSMES in Jayapura Regency. And the income of MSMES in Jayapura Regency has increased and can develop their businesses after using People's Business Credit at PT. Papua Regional Development Bank Sentani Branch]]>
