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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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Analysis of Factors That Influence Decision Making Invest in Capital Markets in Millennial Generations Junaeni, Irawati
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.866

Abstract

This study aims to analyze the factors that influence the decision making of investors investing in the capital market. The sampling method used in this study was purposive sampling method, the sample used in this study was the millennial generation in Jakarta who had invested in the capital market. Sample size determination based on Slovin formula. The data used in this study are primary data in the form of questionnaires and secondary data in the form of library studies. The analysis technique in this study is simple linear regression and multiple linear regression. The results of research that have been carried out both in partial and simultaneous testing show that all variables, namely knowledge, risk, income, capital market training, and motivation have a significant positive effect on investment decisions.
A Study on Investors’ Perceptions towards Stock Market Teoh, Kok Ban; Pérez-Restrepo, Camilo; López, Carolina Ardila; Thulasedass, Sharmila; S, Chetana; Singh, Padmalini; Suardi, Elyoni Inez Sandra; Aryani, Dwi Nita; Aggarwal, Juhi; Das, Abhijit
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1206

Abstract

The stock market occurs from the interaction of a group of buyers (investors) and sellers of shares (companies), who represent ownership of the business. This includes a security listed on a public stock exchange under government supervision. Shares or stock market can be classified according to the country where the company is domiciled, for example Gudang Garam (company in Indonesia) which is domiciled in Indonesia and traded on the Indonesia Stock Exchange. The stock market has become an attractive and profitable investment today for investors and the stock market has grown rapidly over the years and is getting more and more attention because it deals with the future of money. However, a lot of investors are still worried to invest in stock market today, even investing in stock market results a huge profit. This reason can be the volatility in stock market. Therefore, this study focused on the investors’ perceptions towards stock market in different geographical areas. The data collected through online interview and distributing questionnaires to respondents in order to understand their behaviors, attitudes, desires, perspectives and level of awareness towards the stock market. The results showed that investors’ perceptions on buying shares in Asia are represented by several indicators, such as neutral information, accounting information, and social relevance, in which these three indicators generate impressions of the company’s activities based on profits and fundamental thinking patterns. Therefore, this will have an influence on investors in making decisions on the shares which will be chosen by them in the future.
Factors Influencing the Intention to Use GrabPay Among Malaysians Gupta, Shashi; Quttainah, Majdi Anwar; Wong, Guan Hong; Wee, Chiu Yin; Wang, YiYe; Wang, Shu Ting
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.v5i2.1597

Abstract

This research study is about Malaysians view and their intention to use GrabPay. There are four variables selected in this research: perceived usefulness, perceived ease of use, perceived security, and social influence. A total of 100 questionnaires were distributed online to the respondents, and the data were analyzed using SPSS software. Through research, we found that these four variables are positively associated with the intention to use GrabPay among Malaysians. To conclude, it is believed that Malaysian's intention to use E-Wallet is gradually increasing. Thus, GrabPay needs to pay more attention to its security system, expand its service coverage, and make some optimization and simplifications on its application to strengthen its future status. Keywords: Factors, GrabPay, Intention to Use, Malaysians
THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES Fatmawati, Nurul; Nurlaila, Siti Hajar; Sukoco, Agus; Ade, Reswanda T.; Utomo, Wahyu Mulyo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.112

Abstract

The objective of the research is to find the role of working capital that is sourced from own capital and credit capital in order to increase the value and capacity of small business sector. The research was conducted by surveys, interviews, and documentation of Financial Statement records. The data used in this study is the primary data,based on the analysis of the business credit process. The loan application stage, the review stage, credit analysis,credit approval, credit agreement stage and credit disbursement stage. The results found that the progress of SMEs is determined by the availability of working capital divided on their own capital and loan credit capital. Own capital and capital credit provide a positive and significant impact on business volume on SMEs in Surabaya.
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 2023
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.
The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang Amrulloh, David; Sulastri, Sulastri; Firmansyah, Rizky
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.833

Abstract

This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT. UB in-depth and comprehensively. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang, as a private company that is engaged in industry, especially plywood. This research uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning, and essence. Data collection in this study uses the method of observation, interviews, and documentation. The results found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, that is the awareness of the company growing and developing in the midst of the community environment, and CSR as a charity and almsgiving.
Determinants of Government Procurement Fraud Prevention with Organizational Commitment and Ethical Culture as Moderating Variables Ulfah, Sitti Mukhtia; Rusydi, Mohamad Khoiru; Prihatiningtias, Yeney Widya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3602

Abstract

This study aims to analyze the various factors that influence the prevention of procurement fraud, including the implementation of the Anti-Bribery Management System (ABMS), Government Internal Control System (SPIP), and the role of the Internal Compliance Unit (UKI), with organizational commitment and ethical culture as moderators. It employs a quantitative causal approach, with data collected through surveys and analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The results demonstrate that the implementation of ABMS, SPIP, and UKI positively impacts the prevention of procurement fraud. Organizational commitment and ethical culture strengthen the influence of SPIP implementation, while ethical culture weakens the role of UKI in preventing fraud. ABMS, SPIP, and UKI are crucial in fraud prevention, but their effectiveness is enhanced by a strong commitment to ethics. While organizational commitment strengthens SPIP's preventive effects, a strong ethical culture may reduce the reliance on UKI in fraud prevention. These findings underscore the importance of comprehensive anti-fraud measures such as the implementation of ABMS, SPIP, and the establishment of UKI in preventing procurement fraud.
The Impact of COVID 19 Towards International Business Strategy: A study of Coca-Cola Company Nair, Rajesh Kumar; Reddy, L. Sudershan; Verma, Priyanka; Pandey, Rudresh; Yuwono, Sienly; Sin, Liem Gai; Qi, Wong Yun; Kee, Daisy Mui Hung; Gee, Ooi Xin; Ing, Tammy Wong Shao; Yu, Tan Pei
International Journal of Accounting & 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.v4i2.1116

Abstract

Coca Cola is one of the largest beverage companies in the world and becomes one of the favourite drinks for all people around the world. On March 11, 2020, World Health Organization (WHO) agrees to receive COVID – 19 outbreak a pandemic. This problem firstly started in China; it becomes the main problem of the World. As many Organizations whether domestic and international business affected by this epidemic. International business which is easily affected by the crisis as war, terrorist attacks, natural disasters and another. The main aim of this study is to analysis the global strategy and operations of Coca-Cola Company during COVID–19 pandemic. To collect the data, the questionnaire was distributed to 250 respondents, who are the employees of Coca-Cola company. The questionnaire was distributed via email. The impact of occurrence of Coronavirus on the international business. The results shows that the percentage of respondents who buy Coca-Cola products at online shopping platform increased during the pandemic
Have You Touched? A Case Study of Touch N Go E-Wallet Kee, Daisy Mui Hung; Ow, An Long; Ooi, Zhe Jian; Sathiaseelan, Pavithara; Pang, Kuan; KA, Sathyan; Madhan, Sahana
International Journal of Accounting & 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.v5i1.1416

Abstract

This paper examines the relationship between the product features, convenience, perceived trust, customer satisfaction, and intention to use the Touch' n go e-Wallet. In this research, we have sent a survey to our target respondents, the people who are using Touch' n go e-Wallet. They are include students, employed, unemployed, self-employed, and retired respondents, including all races from all age levels. In this research, we want to know whether the respondents would like to use cash to pay in their daily lives or prefer to transit the cash to cashless. A total of 150 respondents has participated in our online survey via Google Forms. Our research which is findings which product features, convenience, perceived trust, customer satisfaction will what effects to the intention to use of consumer towards the Touch’ N Go e-Wallet. Beside then that, our team also do some research towards the product features, convenience and perceived trust will affect the customer satisfaction or not. This research provides new insights and recommendation
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 2023
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 design in this study uses a quantitative approach by confirming previous research. The total sample of the study was 35 employees. Research data was collected through a survey with a questionnaire. Furthermore, for testing the research instrument, the questionnaire was tested through validity and reliability testing. 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.

Page 19 of 39 | Total Record : 383

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