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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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The Impact of Special Autonomy Fiscal Policy on Papua's Economic Development Sanggrangbano, Agustina; Antoh, Agustina Ester; Timisela, Stephanny Inagamma
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.v7i1.2878

Abstract

Economic development needs to be viewed as a process that is interrelated, and interconnected and mutually influences the factors that produce development itself. The movement of economic development in a region is indicated by regional economic growth in that region. It is believed that Papua's economic growth can be stimulated by the special autonomy fiscal policy implemented by the Papuan government. This research aims to analyze the impact of fiscal policy through education spending from special autonomy funding sources together with other economic variables on Papua's economic growth by applying the Neoclassical Solow growth model and the growth model from Mankiw, et al. (1992). This research was conducted using secondary data from nine districts/cities in Papua Province in the 2013-2021 period which used panel data regression and for analysis using the Feasible Generalized Least Square (FGLS) approach with either the Panel Corrected Standard Error (PCSE) model or the Seemingly Unrelated Regression (SUR) model. The research results show that education spending variables and other economic variables have a significant impact on spurring Papua's economic growth. This shows that the special autonomy fiscal policy can drive Papua's economic development.
The Role of Online Queues as a Moderator Between Service Quality and Patient Satisfaction for National Health Insurance's Participants Ni Made, Adhe Sugi Windarini; Nengah, Landra; I Gusti Ngurah Bagus, Gunadi
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.v7i2.3247

Abstract

This study aims to provide new insight and fill the gap of previous research by adding online queues to moderate the effect of perceived service quality and organization’s image on perceived satisfaction. Data were collected from 120 respondents who are members of National Health Insurance (JKN) who became patients at Prof. Dr. I Goesti Ngoerah Gde Ngoerah Hospital Denpasar. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to analyze and test hypotheses. This research is quantitative, using a pre-existing measurement scale. The results of this study prove that service quality has a positive and significant effect on customer satisfaction. Another finding from this study is that an organization's image does not significantly affect customer satisfaction. Online queues could not moderate the relationship between service quality and the organization's image on customer satisfaction. The practical implication of this research is that hospitals must improve the online queue services so patients can wait in line from their houses and come to the hospital at/close to service time.
Factors of BPD Deposit Interest Rate, Government Bank Deposit Interest Rate, Inflation Rate, Economic Growth (GDP) and Money Supply to the Rupiah Exchange Rate per US dollar in Indonesia for the Period 2004 - 2021 Marlissa, Elsyan Rienette; Mamengko, Zefanya Raghuel Riris
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.v7i1.2882

Abstract

The study aims to analyze the effect of the BPD Deposit Interest Rate Factor, Government Bank Deposit Interest Rate, Inflation Rate, Economic growth, money supply, affecting the exchange rate of the rupiah per US dollar in 2004-2021 partially and simultaneously.The research method uses secondary data in the form of panel data and cross section for 18years (quarterly data on 26 provinces in Indonesia. Literature survey research from BI, BPD and BPS Center. quantitative analysis method using multiple linear regression analysis tools The results showed that 1). Partially, the interest rate factor of Government Bank deposits, the money supply has a positive but insignificant effect on the exchange rate of the rupiah per US dollar. Regional Development Bank deposit interest rates, inflation rates, economic growth have a negative but significant effect on the exchange rate of the rupiah per US dollar. 2) Simultaneously, the factors of interest rates on deposits of BPD, interest rates on deposits of Government Banks, inflation rates, economic growth, money supply have a significant effect on the exchange rate of rupiah per US dollar. An increase in interest rates on deposits of Government Banks and money supply, a decrease in interest rates on deposits of BPD, inflation rates, economic growth will increase the exchange rate of rupiah (depreciated).
Implementation of Good Corporate Governance Perspective: Case Study on Bumdes Samsam Sari, Desak Made Mya Yudia
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.v7i2.3231

Abstract

The role of Village-Owned Enterprises (BUMDes) aims to realize village independence in managing their finances in increasing the economy and village income. BUMDes Samsam is one of the community organizations that performs well because it is able to provide remaining business results in accordance with the ratified household budget rules. BUMDes Samsam was formed from village funds which requires their financial reports to be in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. One thing that must be fulfilled is accountability for village financial management implementation activities. Accountability is often associated with Good Corporate Governance, including the financial activities of BUMDes. The research method used with case studies was proposed by Yin. Research was conducted at BUMDes Samsam on four informants who had direct contact with financial management accountability practices. Qualitative data was collected by observation, interviews and documentation. The research results are presented in narrative text. The research results show that the accountability of implementation applies the characteristics of participation, transparency, kinship, honesty, loyalty and integrity. This research can provide theoretical and practical implications that can influence village economic performance through BUMDes becoming independent villages
Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis Putra, I Gede Cahyadi; Apriada, Kadek; Bagiana, I Kadek
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.v7i2.2973

Abstract

The aim of this research is to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. These data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
EV Markets: A Comparative Analysis between India, Nigeria, and Indonesia Shree, Vandana; Edeh, Dr. Friday Ogbu; Sin, Dr. Liem Gai; Pandey, Dr. Rudresh; Tiwari, Swarn; Onukele, Amarachi; Gupta, Himanshu Kumar; K A, Farzan; Tiwari, Ganesh; Triana, Andra Aprillia Ayu; Alzahri, MHD. Daffa
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.v7i1.2899

Abstract

In this study, we present a nuanced comparative evaluation of the Electric Vehicle (EV) landscapes in India, Nigeria, and Indonesia — three emerging economies with divergent socio economic and infrastructural profiles. Our objective is to explain the multifaceted determinants underpinning EV adoption and growth within these nations. India, showcasing a more mature EV ecosystem, has witnessed accelerated growth propelled by encouraging governmental strategies, fiscal incentives, and an evolving charging framework. In contrast, Nigeria's embryonic EV sector grapples with infrastructural impediments and fiscal challenges. Indonesia has abundant natural resources, but demand for electric vehicles in Indonesia is still low so the infrastructure for vehicle charging stations is still in the development stage. Through an indepth scrutiny of consumer predilections, acquisition impediments, and state led initiatives, we delineate the idiosyncratic challenges and prospects inherent to each milieu. Our exploration further delves into the cultural, economic, and policy driven catalysts sculpting the EV milieu in these territories. The insights gleaned from this investigation serve as a pivotal reference for policymakers, industry aficionados, and financial proponents aiming to decode the intricate dynamics of the EV market within these variegated settings. Furthermore, the comparative paradigm employed augments the overarching comprehension of global EV assimilation patterns.
The Effect of Cash Flow on External Financing, Debt Issuance, and Equity Issuance: The Moderation Role of Board Gender Diversity Sihite, Muhammad Faisal; Chalid, Dony Abdul
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1592

Abstract

This paper investigates the relationship between cash flow and external financing and the moderating effect of board gender diversity. It aims to explain how cash flow affects external financing with three proxies of Equity Issuance, Debt Issuance, and External Financing. This study explains how Board Gender Diversity influences Cash Flow and External Financing. This study took a sample of a company listed in the Indonesia Stock Exchange from 2014 until 2019 and used Ordinary Least Square (OLS) for the regression method. The findings indicate a negative correlation between Cash Flow and External Financing. Addedly, Board Gender Diversity insignificantly affects the moderation between Cash Flow and External Financing. Keywords: Board Gender Diversity, Cash Flow, Debt Issuance, Equity Issuance, External Financing
Effect of Commitment, Compensation, and Leadership on Employee Performance and Sharia Engagement as Variable Intervening Basalamah, Indira; Ramli, H. Mansyur; Sinring, H. Bahar; Alam, Roslina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.360

Abstract

Sharia engagement is an individual, physical, emotional and spiritual attachment that is influenced by belief, justice, balance, fredoom and respontibility towards the organization. The object of research is the employees of sharia banking located in Makassar City. Through cluster tehniques sampling of samples processed in the study were 185 emplyees spread across 13 sharia banking offices. Using structural equation modeling (SEM) the results of the study show that organizational commitment, compensation, and leadership directly have a significant positive effect on sharia engagement. Whereas, indirectly organizational commitment, compensation, and leadership have a positive and insignificant effect on employee performance. Then, through Syariah Engagement organizational commitment, compensation, and leadership have a significant positive effect on the performance of Islamic Banking employees in Makassar City. Keywords: Commitment, Compensation, Leadership, Sharia Engagament, and Employee Performance
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 and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2317

Abstract

This study aims to evaluate the degree of financial literacy and spending habits of economics students at Manado State University. The statistical analysis in this research was facilitated using the SPSS 25 software. During the 2019-2020 school years, 214 students enrolled in the economics education department at Manado State University served as the sample for this study. This study included data from 68 participants. Sixty-eight participants answered the survey using the Slovin method, which has a 10% margin of error. The number of participants was chosen at random. Questionnaires were distributed and analyzed using statistical tests including the t-test and the f-test. A partial impact of X1 on Y with a significance level of 0.486 is statistically significant. The t-value arrived at through computation was 0.700, which is lower than the t-table value of 1.999. The X2 partial impact on Y has a sig value of 0.000, less than 0.05. The calculated value of t, 3,702, is larger than the value of t in the table, which is 1,999. With a sig value of 0.002, the combined effect of X1 and X2 on Y is statistically insignificant (p 0.05).
The Determinants of Profitability in Village Credit Institution Kumalasari, Putu Diah; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.

Page 17 of 39 | Total Record : 383

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