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International Journal of Accounting & Finance in Asia Pasific

IJAFAP
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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 372 Documents

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Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Isna Ardila; Rezki Zurriah; Yani Suryani
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.

Integrity Issue on Grab Drivers' Fraud Phenomenon Gita Yuniar; Puji Handayati; Sheila Febriani Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Recent development of technology undeniably and rapidly goes into orbit. Internet technology turns out to be a media to simplify anyone's work. Along with its developments and the service industry revolutions, a new breakthrough has emerged, namely smartphone app-based ride-hailing services. This eliminates the problems existing in conventional services, such as the difficulty of finding rates, uncertain rates and passenger safety guarantee. This study aims to describe the fraud committed by the Grab drivers and its impact for the drivers and Grab, and how to overcome it. This study uses qualitative research with a phenomenological approach. The object of this research is Grab drivers in Malang. The data used are primary and secondary data obtained through interviews, Application screenshots, and news items. The results of this study indicate that there are some frauds committed by Grab drivers such as (1) fictitious orders, (2) account sales, (3) account leases. To anticipate it, Grab has initiated a program namely "Grab Lawan Opik". One of Grabs internal controls is the selfie verification used to reduce account sales and leases.

Influences of Advertisement on Buying Behaviour A.A. Gde Satia Utama; Rajesh Kumar Nair; Wan En Cheng; Daisy Mui Hung Kee; ZeXian Chen; Min Ru Cheng; ZiHang Cheng; Shruti Talesara
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

In this era of advanced technology, sellers are provided with different methods, platforms, and designs to prepare their advertisements. This study examines the ways advertisement influences consumer buying behavior in Malaysia and India. A total of 100 responses were collected from surveys to 51 Malaysian respondents and 49 Indian respondents from universities’ groups, personal friends, and families. The findings indicate that advertising is highly persuasive. Also, we identify that social media ad achieve the most affecting advertising channels. We have also identified the difference of view about the influences of advertisement before and after the pandemic.

Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries Rahel Widiawati Kimbal; Tinneke EM Sumual
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This research aims to find a strategy formulation for strengthening women's social capital in small-scale industries. Given that the power of social capital has started to dissolve and weaken along with the current modernization, the design of a strategy should be a crucial capital in the continuation of small scale companies integrating women as pillars of the family economy. Therefore, a formulated strategy is needed to strengthen social capital in small scale industries. With a case study on the Kacang Tore small industry, this study used a qualitative research methodology. To gather data, a triangulation approach of observation, interviews, and documentation was used. The stepwise forward model developed by Spradley is used in this study's data analysis. The results identifie various strategies to strengthen women's social capital in terms of trust, networks, reciprocity, values and norms. Keywords: Formulation, Small Scale Industries, Social Capital, Strategy, Strengthening, Women

The Examining of Transformational and Transactional Leadership on Banking Employee Performance at North Sulawesi Province, Indonesia Yance Tawas
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Transformational and transactional leadership style is an activity that influences people to working together in order to achieve the organization goals. Leadership can occur anywhere, provided that someone shows his ability to influence the behavior of others towards achieving a certain goal. Transformational leadership as a leader who has the power to influence subordinates in certain ways. The intent of transformational and transactional leadership is to encourage employee performance in the Banking business in North Sulawesi, Indonesia. The object of the study was Bank BRI, BNI and SulutGo, which have branches throughout the North Sulawesi region. The number of respondents was 205 employees. The collected data were then analysed by using a variant-based structural equation model or Partially Least Square (PLS-SEM). The data analysis results provide empirical evidence that a transformational leadership style, particularly in the individual consideration and individual inspirational dimensions, positively impacts employee performance. However, other dimensions, namely, intellectual stimulation and inspirational motivation, do not significantly encourage activities related to performance. Moreover, transactional leadership on the contingent reward dimension does not significantly impact knowledge sharing, in other word only transformational leadership individual consideration and individual inspiration were positively significant effect on encourage banking business industry employee performance at North Sulawesi, Indonesia. Keywords: employee performance, transformational leadership, banking company,

The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.

Factors Contributing to Online Purchase Intention amongst Malaysian Consumers: A Case of Lazada Friday Ogbu Edeh; Majdi Anwar Quttainah; Syarifah Nurdzamanisya Syed Badrulzaman; Daisy Mui Hung Kee; Syafiqah Mohd Zamri; Tahreem Tariq Mahmud; Siti Syafiqah Izni Shafiee; Victory Chinelo Awoke
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

Online shopping activity amongst Malaysians increase unexpectedly ever since Malaysia had its first phase of Movement Control Order. In other words, the global pandemic COVID-19 provided more opportunities for e-commerce such as Lazada to grow. Therefore, this study intends to understand the factors that contribute to online purchase intention amongst Malaysians in the case of Lazada. This study used qualitative and quantitative method. The questionnaire used to collect the data from the respondents. There are 100 Malaysians that had previously purchased from Lazada have participated in the survey. The results showed that there is a positive correlation between product quality, product price, buying experience, after-sales service, and online consumer satisfaction.

Impact of COVID-19 on the Sales Trend of E-commerce In Malaysia Eugene Gan Hing Jian; Dong Ru Han; Du Guan Ting; Efa Afzan Bt Mohd Kamal Bahri; Mariajose Ruiz Atencio; A.A. Gde Satia Utama; James Perez-Moronnb
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

On March 2020, the Coronavirus pandemic spread globally, and the tendencies have been profoundly altered. This pandemic also made doing business extremely tough. As international borders tighten, people around the world are forced to stay in their home and shops are closed, businesses are now facing new challenges and difficulties. Many businesses are facing closure either temporarily or permanently, leaving workers with months of financial burden and anxieties. Consumer behaviour was forced to alter on a massive scale. People in isolation or under lockdown cannot go about their daily lives because local businesses have been ordered to close for safety reasons. This paper investigates the current e-commerce trends in this Covid-19 pandemic, as well as how e-commerce advancements may affect customer behaviour in the future and the growth of e-commerce due to Covid-19. E-commerce has become a substitute in this pandemic and e-retailers must provide quality products that usually customers buy in physical stores traditionally. Keywords: Covid-19, E-Commerce, Pandemic, Sales Trend, E-Retailer

The Influence of Product Attribute and Reference Group Towards Customer Value of Moslem’s Wear Kerawang Handycraft In Gorontalo Province Muchtar Ahmad
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

This aims of the: (1) The customers responses toward the product attribute of value the Moslem wears of kerawang handycraft in Gorontalo province, (2), The influence of the refence group to toward the customers value of kerawang handycraft Moslem’s wear in Gorontalo Province, (3), The influence of the products attribute and reference group toward the customers value of the kerawang handycraft of moslem’s in Gorontalo province, in a partial or in simultaneous. The research has tested the hypothesis of attribute influence products and reference group towards customer value kerawang handycraft moslem’s wear in Gorontalo province, in a partial or in simultaneous. The research used explanatory survey. The study examined 86 customers of kerawang handycraft moslem’s wear. The sampling method was used the random sampling technique. The result of the study was analyzed by using the path analysis, statistic hypothesisis tested by F test and t test. The result of the research shows that kerawang handycraft especially moslem’s wear, product attribute and the reference group partial is as ways or in simultaneously influenced the customers value of in Gorontalo Province. Keywords: Product Attribute, Reference Group and Customer Value

The Influence of Brand Equity on Consumer Purchase Decisions at Starbucks Dilip D; Rupesh Sinha; Chin Pei Wen; Daisy Mui Hung Kee; Choong Shu Ching; Lew Ke Er; Somya Agarwal; Rudresh Pandey; Theofilus Welyna Putra; Liem Gai Sin; Yap Wen Yan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

The purpose of this research is to study the influence of brand equity on consumer purchase decisions at Starbucks. Specifically, we predicted the brand equity of Starbucks would definitely affect the consumer purchase decisions. We distributed survey questionnaire consisting of 4 major aspects of brand equity with purchase decision and the results collected were analysed in order to obtain a meaningful conclusion. For the implementing, we designed a conceptual framework and hypothesized the correlation among its constructs which are brand equity and purchase intention. All the hypothesis which are tested based on the brand equity and consumer purchase decisions was accepted. The results showed that brand equity has a positive influence on consumer purchase decisions.

Page 2 of 38 | Total Record : 372

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

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

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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