cover
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
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,
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
A Case Study: How Social Media Advertisement Influences Consumer Behavior Toward a Fast-Food Restaurant Lok, Yee Huei; Jian, Oh Zi; Chaudhary, Manoj Kumar; Khairul Azhar, Nurin Amni Bt; Azizi, Nurin Zahirah Bt; Azman, Nursyazana Afiqah Bt; Hassan, Nurul Husna Bt; Rohaan, Mohd; Kumari, Nidhi; Kee, Daisy Mui Hung
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): 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.v7i2.3250

Abstract

Social media has become an increasingly important platform for shaping consumer behavior towards brands. Subsequently, social media is widely utilized and favored in most nations. This study examines the role of social media in shaping consumer behavior towards McDonald's, and how McDonald's leverages social media to enhance its brand image. A mixed-methods approach will be used, consisting of a survey of social media users and an analysis of McDonald's social media presence. The survey will explore how social media influences consumer behavior towards McDonald's, including how users engage with McDonald's social media accounts, the impact of user-generated content on their perceptions of the brand, and the role of social media in shaping their decision to visit McDonald's. The analysis of McDonald's social media presence will examine the types of content that the company shares, the engagement levels of its followers, and the impact of its social media campaigns on its brand image. The findings of this study will provide insights into how McDonald's can optimize its social media strategy to enhance its brand image and attract and retain customers
Bitcoin on Economic Growth (Case of 8 Asia Countries) Titalessy, Pisi Bethania; Situmeang, Radian Januari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY 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.v7i1.2906

Abstract

In recent years, the price of Bitcoin has risen sharply on balance, despite some fluctuations. The latest price surge of the largest cryptocurrency prompted talk about Bitcoin's future. This research was conducted to confirm the impact of cryptocurrency which is Bitcoin on economic growth in Asian countries. Many studies have talked about cryptocurrencies on the technological side, but there are still few references to research that analyzes cryptocurrencies with economic growth. Using panel data regression, this study correlates cryptocurrencies, in this case, Bitcoin, as a type of cryptocurrency that is best known with GDP as a variable that represents economic growth. This study also has 4 other variables as control variables which will ensure the results are not biased. Namely the Internet (I), Capital (K), Labor (L), and Technology (T), as in Solow's growth theory which reviews growth through its supply side, the function of production inputs. This study took samples from 8 Asian countries with the most Bitcoin transactions (Japan, China, India, Singapore, Indonesia, Malaysia, Thailand, and Hongkong) from 2014 to 2020.
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): 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.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Do Underlying Asset, Duration, Default Risk Level, Sukuk Liquidity, and Profitability Affect Sukuk Yield? Irawati, Dwi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY 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.v7i1.2898

Abstract

The purpose of this research is to determine how underlying assets, duration, default risk level, Sukuk liquidity, and profitability affect Sukuk yields between 2016 and 2019. One of the primary motivations for such studies was the failure of asset-based Sukuk with low default risk but not with asset-backed Sukuk. Then, this study focuses on two types of Sukuk, namely asset-based Sukuk and asset-backed Sukuk, and how the yield of each type is determined by the underlying asset. Until then, duration, default risk level, Sukuk liquidity, and profitability are used as control variables in evaluating the impact of underlying assets on Sukuk yields. This study employed an analysis of the difference between the two independent sample groups as well as multiple regression. The analysis was performed on each type of Sukuk. The analysis revealed that the Sukuk yields of the two groups differed, with an asset-based Sukuk generating more than an asset-backed Sukuk. Meanwhile, in asset-based Sukuk, the risk of default raises the yield while duration, liquidity, and profitability remain unchanged. The default risk level and profitability do not affect the yield in the asset-backed Sukuk group, whereas the duration and liquidity of the Sukuk have a positive effect on the yield.
The Role of Sustainability Perception in Consumer Behavior: A Study of Packaging, Ingredients, and Brand Awareness in the Soft Drinks Industry Jian, Oh Zi; Baliyan, Meenu; Gadi, Paul Dung; Siva-Muniandy, Serena Taherin A/P; Azman, Salma Binti; Mohamad Yusoff, Salsabila Binti; Mohamad Nadzri, Siti Nurhafiza Binti; Bansal, Mani; Kumar, Kuldeep; Srivastav, Kundan Pratap; Kee, Daisy Mui Hung
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): 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.v7i2.3251

Abstract

This research seeks to understand howingredients, packaging, brand awareness,and sustainability perception interact andinfluence consumer behavior in the softdrinks industry, specifically Coca-Cola. Theonline survey to 100 respondents wasconducted via Google Form and thecollective data was analyzed by the SPSSsoftware. While the research examined theimpact of ingredients and packaging onconsumer decisions (H1 and H2), no directeffect was found. However, the researchrevealed a strong positive correlationbetween sustainability perception andconsumer behavior (H3, R² = 0.391, beta =0.423). Interestingly, a positive relationshipemerged between packaging andingredient impact on one hand, andsustainability perception on the other (H4,beta = 0.778). Additionally, sustainabilityperception was found to positively influencebrand awareness (H5, beta = 0.548). Thesefindings suggest that consumers prioritizesustainability when making purchasingdecisions in the soft drinks industry, andthat a brand's commitment to sustainablepractices can indirectly influence consumerbehavior through positive sustainabilityperception
Cross-Border Collaboration: India's UPI Success Story in Indonesia (A CASE STUDY ON Unified Payments System) Anand, Sahil; Sanchayita, Shubh; Pandey, Mayank Kumar; Suresh, Varshini; M, Gayathri; Siyas, Mohammed; Sahdev, Supriya Lamba; Chidera, Agharany Gift; Natanel, Natanael
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY 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.v7i1.2903

Abstract

This research paper delves into the successful introduction of the Unified Payments Interface (UPI) in the Indonesian market, with a primary focus on crucial elements such as the India-Indonesia memorandum of understanding (MoU), technology transfer, the impact of the 5G spectrum, credit generation, and quantitative analysis through surveys. A notable aspect of this study is examining the current technology transfer process in UPI implementation alongside previous instances, shedding light on the evolution of knowledge transfer methodologies. The effectiveness of the India-Indonesia MoU in facilitating UPI adoption reflects the dedication of both nations. The research investigates how India's expertise in UPI is customized to meet Indonesia's specific needs, historically and in the present. Furthermore, as 5G technology gains prominence, this paper assesses its influence on the efficiency and security of UPI. The study also evaluates UPI's role in promoting credit generation, thereby contributing to financial inclusion and economic growth. The research measures user sentiments, adoption rates, and transaction trends using a multifaceted approach involving surveys and quantitative data analysis. The findings provide valuable insights for policy development, the refinement of technology transfer strategies, and the sustainable growth of digital payment systems in Indonesia and similar emerging markets
Capital Flow Management Within Macroeconomics Stability Framework in Indonesia 2008.Q1 – 2022.Q2 Nareswari, Kinanthi Sekar; Astuti, Rini Dwi; Bhinadi, Ardito
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): 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.v7i2.2240

Abstract

Indonesia is an EMDEs (Emerging Market and Developing Economies) country, and adopting an open economy causes foreign capital flow, especially FDI (Foreign Direct Investment) and PI (Portfolio Investment) can be free flows, and its movements are unpredictable. The movement of capital flows will affect the money supply, transmitted to monetary and macroeconomic variables. Capital flow and macroeconomic stability must be monitored and managed as a consideration for the central bank in formulating appropriate policies to achieve macroeconomic stability, especially exchange rates and inflation. The analysis tools used Vector Error Correction Model Granger Causality. The results show that exchange rate and inflation shocks significantly impact FDI and PI. While the results of Granger causality, changes in macroeconomic variables cause changes in FDI and PI. This research recommends that stakeholders continue implementing policy mix and monetary policy to improve exchange rates and inflation stability. In addition, the management of capital flows still considers because the potential risks posed to the economy are quite large.
Factors Influencing Investment Decisions among College Students: A Comparative Analysis Between India & Nigeria KARAMCHANDANI, DEVANSHU
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY 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.v7i1.2897

Abstract

Investment is done for the purpose to gain profitable returns. Investing in a well-diversified portfolio offers a multitude of benefits, including capital appreciation to grow wealth over time. As a student, managing finance can be challenging, but exploring opportunities for passive income can make a significant difference in financial stability and independence. Moreover, strategic investments can provide tax benefits that help optimize your financial situation. When considering the expected returns, it's crucial to balance them with liquidity for easy access to funds when needed, ensuring financial security. Additionally, a diversified approach with investment type contributes to risk minimization, safeguarding your investments against market volatility and potential losses. Overall, these elements collectively form a robust strategy to secure your financial future. This study endeavors to comparatively analyze the factors influencing investment decisions among college students in India and Nigeria. Demographics play a pivotal role in shaping investment choices, and understanding the differences in the attitude of these countries is vital for effective financial education initiatives
Mitigating the African Economic Crisis Through Financial Inclusion Irem, Collins Okechukwu; Edeh, Friday Ogbu; Sherifah, Nakacwa Kasozi; Duruzor, Gloria Ifeoma; Nwoba, Charles Chukwuma; Ukaidi, Chris U.A; Oben, Desmond Neji
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): 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.v7i2.3239

Abstract

This study examines the mitigation of the African economic crisis through financial inclusion. The paper undertakes a comprehensive exploration of the African economic landscape, navigating through historical intricacies, structural challenges, and global influences. Grounded in a quantitative methodology, the study adopted the survey method to systematically unravel the multifaceted dimensions of the economic crisis and financial inclusion in Africa. The study was anchored on both Monetarist and Keynesian models. Monetary and Keynesian financial theories were made suitable because both focus on strategies for addressing economic instability even though they take distinct approaches to solving economic issues. A sample size of 350 participants was studied, using a purposive sampling technique. The data from the returned questionnaires were selected, collated, and analyzed using tables and percentage computation. The historical overview uncovers the persistent impact of colonization and post-independence struggles, shaping the structural issues that underpin the economic challenges faced by African nations. The analysis extends to the intricate dance of global economic dynamics, examining the interplay of trade relations, the imbalance of financial services, and the complexities of the interconnected global economy. Findings indicate that financial services and products are insufficient in Africa. The study discovered that cultural, technological, and regulatory limits all significantly contribute to the economic crisis, which is evidenced by the high rate of currency devaluation in Africa, high rates of inflation in the price of goods, and economic downturns. Thus, the paper recommends that; fin-tech companies, appropriate technology applications, and advancements in online payments could potentially save this predicament. The paper further recommends that; the government should enact regulatory changes that lower entrance barriers for financial institutions, support innovation, and safeguard consumers to advance financial inclusion.
Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020 (Analysis of Achievements and Constraints) Mansim, Naftali; Situmorang, Elina R; Tewernusa, Ketysia I
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): FEBRUARY 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.v7i1.2881

Abstract

The government's efforts to increase regional levy revenues are the focus of this research. This is due to the still very low contribution of regional levies in Original Regional Income. Regional Retribution Data was obtained from the Regional Asset and Financial Management Agency Report for the 2016-2020 period, while the government's efforts were analyzed through in-depth interviews with sources. The government's efforts to increase levy revenues are still very low, namely limited to providing regional regulations without providing standard operating procedures and also not carrying out major monitoring of levy achievements

Filter by Year

2018 2026


Filter By Issues
All Issue Vol 9, No 1 (2026): February 2026 Vol 8, No 3 (2025): October 2025 Vol 8, No 2 (2025): June 2025 Vol 8, No 1 (2025): February 2025 Vol 7, No 3 (2024): October 2024 Vol 7, No 2 (2024): June 2024 Vol 7, No 1 (2024): February 2024 Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 7, No 1 (2024): FEBRUARY EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 3 (2023): October 2023 Vol 6, No 2 (2023): June 2023 Vol 6, No 1 (2023): February 2023 Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC Vol 5, No 3 (2022): October 2022 Vol 5, No 2 (2022): June 2022 Vol 5, No 1 (2022): February 2022 Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 4, No 3 (2021): October 2021 Vol 4, No 2 (2021): June 2021 Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021 Vol 4, No 1 (2021): February 2021 Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2 Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 3, No 3 (2020): October 2020 Vol 3, No 2 (2020): June 2020 Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020 Vol 3, No 1 (2020): February 2020 Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2 Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February Vol 2, No 3 (2019): October 2019 Vol 2, No 2 (2019): June 2019 Vol 2, No 1 (2019): February 2019 Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018 Vol 1, No 1 (2018): International Journal of Accounting & Finance More Issue