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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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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,
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 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 and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
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 how ingredients, packaging, brand awareness, and sustainability perception interact and influence consumer behavior in the soft drinks industry, specifically Coca-Cola. The online survey to 100 respondents was conducted via Google Form and the collective data was analyzed by the SPSS software. While the research examined the impact of ingredients and packaging on consumer decisions (H1 and H2), no direct effect was found. However, the research revealed a strong positive correlation between sustainability perception and consumer behavior (H3, R² = 0.391, beta = 0.423). Interestingly, a positive relationship emerged between packaging and ingredient impact on one hand, and sustainability perception on the other (H4, beta = 0.778). Additionally, sustainability perception was found to positively influence brand awareness (H5, beta = 0.548). These findings suggest that consumers prioritize sustainability when making purchasing decisions in the soft drinks industry, and that a brand's commitment to sustainable practices can indirectly influence consumer behavior through positive sustainability perception.
Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia Santoso, Muhammad Rifky
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1027

Abstract

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.
A Study of Nestlé Financial Analysis Gooy, Shiau Yen; Gong, Pui San; Gong, Why Kim; Han, Rui; Rana, Vanshika
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
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. This study aims 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.
Investment Literation Improvement for Preparation of Investments for Young Investors Putri, Linzzy Pratami; Christiana, Irma; Pulungan, Delyana Rahmawany; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.587

Abstract

This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.
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 and Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): February 2024
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 (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. 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.
Environmental Cost Analysis of PT. Gudang Garam Tbk Distiawati, Rania Putri; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Handayati, Puji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1029

Abstract

In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste. The last one is the company responsibility for profit that is also obtained from the good image which makes consumers become loyal customers of the company.
Irrational Choice of Bankers: Wealth or Welfare? Muttaqin, Aminullah Achmad; Noor, Iswan; Prestianawati, Silvi Asna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1410

Abstract

The phenomenon of the high number of workers who are not absorbed in the workforce in Indonesia is a problem that is difficult to solve briefly. The lack of employment opportunities accompanied by problems with the level of education and expertise of the workforce in Indonesia has also become a polemic in the national development process. However, another fact occurs where workers tend to choose to leave several leading sectors in Indonesia, such as the financial sector, especially banking. It is feared that this condition will cause the banking sector as one of the sectors that drive the national economy, to lose qualified and loyal workers so that it will have an impact on production inefficiency in the banking sector and eventually will directly impact the community considering the function of the bank as an intermediary institution. This study aims to reveal the motives for changing workers' behaviour in banking by using qualitative methods and a phenomenological approach. This research is expected to contribute to the improvement of the employment system in the financial sector, especially banking, to absorb qualified and loyal workers to the company. Thus, macroeconomically, it is to reduce the voluntary unemployment rate in order to accelerate national development as a whole.
Case Study of Touch ‘n Go in Malaysia: Are You a User of E-Wallet? Loke, Mei Qi; Lok, Xue Li; Ma, Yuerui; Fadli, Maisarah Farisah Binti; Sushen, B. S.; N., Vaishnavi; Yadav, Ritika
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1932

Abstract

Touch ‘n Go is a Malaysian digital wallet and online transaction for making any payment that is available in the application. Malaysia has started to implement online payment through Touch ‘n Go which are available in the places that required money transactions such as grocery shops, restaurants and so on. We intended to examine how the six key factors: convenience, customer satisfaction, customer loyalty, e-wallet, brand awareness and service quality lead to users’ awareness of the usage of Touch ‘n Go in Malaysia. A total of 150 people participated in the online survey via Google Forms. The findings revealed the information regarding customer satisfaction with the quality of service provided and customer loyalty toward the brand. This research paper provides new insights, and some recommendations are presented to increase users’ awareness of the services provided by Touch ‘n Go. Keywords:           brand           awareness, convenience, customer satisfaction, customer loyalty, e-wallet, service quality
Kuwait Finance House AlNoumani, Dalal; AlMutairi, Fawaz; Machado, Julian
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.534

Abstract

This analysis will explore the corporate governance of the Kuwait Finance House. Given that the institution is a market leader, it encompasses the revolutionary financial mall concept whereby it groups together partners such as telecommunication, insurance and also credit card providers. The concept of the financial mall is providing a degree of ease through convenient services for customers, automated systems and also financial advisors. The analysis will explore the major challenge that Kuwait Finance House is facing and also the conflict of interest between the managers and the shareholders. The analysis will utilize descriptive research study whereby interviews will be conducted to get a scope of the operation of the institution. The analysis will offer recommendations such as involvement of the customers before internal growth investment. It should also establish the reason for the conflict between the shareholders and the managers and also why the financial house requires corporate governance. Given the bank has a separate clause that defines their creation of wealth for the shareholder, the conflict between the manager will eventually result in a stunted growth of the customer deposit, shareholder equity and the total assets which are important financial indicators.
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; Su, Xinyi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2631

Abstract

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. The results of this study reveal that customer contentment, the quality of products and services, and the pricing of food and drinks greatly influence customer behavior and their inclination to remain loyal to the Starbucks brand. Among all the independent factors under consideration, customer satisfaction stands out as the most predominant, surpassing the other two variables. It is suggested for Starbucks to prioritize customer satisfaction by consistently exceeding performance and delivering exceptional, diverse beverage options with valuable pricing to meet and exceed customer expectations.

Page 18 of 39 | Total Record : 383

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