cover
Article Per Year (5 Year)
All
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
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
 19   20   21   22   23 
The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
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.v6i3.2073

Abstract

Earnings management constitutes the strategic orchestration by a managerial entity in the presentation of financial statements, aimed at inflating or deflating reported profits. The objective of this study is to scrutinize the impact of specific financial factors, namely liquidity, profitability, firm size, leverage, and managerial ownership, on the dynamics of earnings management. The research encompasses a population of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. From this population, a sample comprising 43 companies was diligently selected, employing the purposive sampling methodology. Subsequently, the data analysis technique applied to the sample set is multiple linear regression analysis. The findings of this empirical investigation shed light on the intricate relationship between the aforementioned financial factors and earnings management. Specifically, it is determined that liquidity and firm size do not exert a statistically significant influence on earnings management practices. In contrast, profitability, leverage, and managerial ownership are identified as factors that positively contribute to earnings management activities within this specific industrial and temporal context.
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange Syukriyah, Syukriyah; Maharani, Satia Nur; Putri, Dhika Maha
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.v3i2.838

Abstract

This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
How the Macroeconomic and Financial Structure Affects the Firm Value of a Large Telecommunication Company in Indonesia Saksono, Hanung Tyas; Hidayat, Agus Maolana; Firmialy, Sita Deliyana
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.v7i3.3606

Abstract

TELKOM's strategic initiative, referred to as 5BM, acknowledges the company's considerable assets but notes that it has not yielded substantial profits. To address this, TELKOM has devised this strategy to improve its firm value. This study seeks to contribute to this goal by conducting research focused on analyzing the company's financial structure and evaluating the effects of financial structure, considering macroeconomic factors like interest rates, to enhance its overall value. The research employs a quantitative approach, using TELKOM’s financial data from 2014 to 2024, with variables such as firm size, liquidity ratio, leverage ratio, investment opportunity, efficiency level, profitability, and interest rates. The study applies multiple linear regression to assess the relationships between these independent variables and firm value, using Tobin’s Q as a measure of firm value. Descriptive statistical analysis is also conducted to summarize the characteristics of each research variable. Findings reveal that leverage negatively affects firm value, while firm size, liquidity, investment opportunity, efficiency level, and profitability have positive impacts. Although interest rates and dividend policy also contribute to firm value, their effects are not statistically significant. These results provide insights into the importance of TELKOM's financial structure in enhancing its market valuation.
User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting & 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.v4i3.1201

Abstract

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.
Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Kepramareni, Putu; Pradnyawati, Sagung Oka; Mahendra, I Komang Tri
International Journal of Accounting & 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.v5i2.1593

Abstract

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)
Effect of Investment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm Murniati, Sitti; Mus, H. Abdul Rahman; Semmaila, H. Baharuddin; Nur, Hj. A. Nirwana
International Journal of Accounting & 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.v2i1.359

Abstract

The purpose of this study is to analyze the effect of investment decisions, financing decisions and dividend policies both directly and indirectly on value of the firm mediated by profitability. The sample technique was purposive sampling by pooling data. Data were analyzed by Structural Equation Modeling. The results showed that investment decisions and financing decisions have a positive and significant effect on profitability and value of the firm so that the main objective of the company is to maximize the welfare of company owners by increasing value of the firm through increased profitability, while dividend policy has a negative and not significant effect on profitability and value of the firm directly and indirectly. Keywords: Investment Decisions, Financing Decisions, Dividend Policies, Profitability and Value of the Firm
The Rise of Financial Technology and Its Credit Risk in Indonesia Agustin, Grisvia
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.v6i2.2318

Abstract

The purpose of the study is to use VECM to examine credit risk, basic loan interest rate, the number of lending entities, and the total amount of outstanding loans for fintech companies. Fintech is expanding quickly in Indonesia, even during the Covid 19 pandemic. In March 2019 until the present, Indonesia has formally entered the Covid 19 epidemic, causing Indonesia’s GDP growth in 2020 to be -2.07. However, Indonesia’s outstanding fintech loans are still sharply rising. Fintech businesses offer numerous financial services and can connect with the unbanked. Because a fintech firm tries to offer ease, particularly for customers who have trouble accessing traditional banks, credit through a fintech company is an easy loan to approve. Profit and credit risk are increased for fintech enterprises. As a result, interest rates have a short-term influence on outstanding loans because Fintech lending companies derive revenue from activities and services based on fees and interest. Fintech financing has extremely minimal credit risk, is below OJK’s criteria, and has no immediate or long-term effects on outstanding loans. The number of lender entities significantly impacts outstanding long-term loans to fintech companies.
The Development of Web Based Application for Financial Accountability Report of Indonesian Political Parties Kaligis, Stevie; Sendiang, Maksy
International Journal of Accounting & 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.v3i1.735

Abstract

Accounting for non-profit organizations such as political parties is quite complicated, ranging from planning, execution to assessment, requiring an appropriate management information system to operate and manage the organisation. By optimizing the management information system, the different types of accounting transactions are recorded and economic data is produced to assess the organisation. The aim of this research is to create computer-based financial accounting apps that are used by Indonesia Political Parties to generate accountability and transparency-compliant financial reports to achieve good governance. Research and development method is used in this research. Developing accounting information systems for non-profit organizations is a matter of urgency. It will significantly contribute to the growth of information technology in the field of financial accounting.
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 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.v7i2.3239

Abstract

This study sought to examine the challenges facing the African economy and 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. A sample size of 350 participants was studied, using a purposive sampling technique. 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.
Analysis of Financial Performance: 7ELEVEN SDN. BHD Kee, Daisy Mui Hung; binti Juseef, Nur Shaidah; binti Abdul Halim, Nur Nabilah; binti Mohd Razi, Nur Nafisah; binti Shamsuddin, Nur Sorfina
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.v4i2.1112

Abstract

7ELEVEN (7 eleven) is well-known franchise in the world as in Malaysia. The purpose of this study is to analyse the financial performance of 7 eleven for two consecutive years, 2019 and 2020. The comparison of this performance is required to track their achievement on stability, liquidity, profitability and on maintaining their market share. The qualitative data based on survey and quantitative data in the annual report needed to make the comparison of the financial performance. The ratios used to analyse the company financial performance are market value ratios, profitability ratios, efficiency ratios and liquidity ratios. The result from the survey contributed the information on how society preferred go to the 7 eleven and the result from the ratios showed the financial performance of the company. The financial performance report will be the summary of the financial health of the company helping various investors and stakeholders to take investment decision.

Page 21 of 39 | Total Record : 383

 19   20   21   22   23 

Filter by Year

2018 2026


Reset
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): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021 Vol 4, No 2 (2021): 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