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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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Software Development For Optimal Portfolio Selection Using The Markowitz Method Restuningdiah, Nurika; Makaryanawati, Makaryanawati; Azzardina, Aulia
International Journal of Accounting & 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.v6i1.1524

Abstract

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimize the return. The purpose of this research is to develop software that supports investment decisions using the model of Markowitz. The method used in developing this software is the System Development Life Cycle method, where in this method there are three stages of system development, namely the Definition Stage, the Construction Stage, and the Implementation Stage. The result of this development is software that can be used to determine the optimal portfolio. The software will support the decision-making of the investment. The output of this research is software, that is validated by expert judgment.
The Effect of Financial Literation on Online Shopping Interest in Millennials Astuti, Rini; Tanjung, Hasrudy; Putri, Linzzy Pratami
International Journal of Accounting & 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.v2i3.588

Abstract

The purpose of this research is to study and analyze financial literacy on online shopping demand in millennials. The support used in this research is associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Validity and Reliability Test, and Regression Test. Data processing in this study uses SPSS software version 24.00. The results of the study prove the positive and significant fact of financial literacy on online buying interest.
Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020: Analysis of Achievements and Constraints Mansim, Naftali; Situmorang, Elina R; Tewernusa, Ketysia I
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.v7i1.2881

Abstract

This research centers on the government's endeavors to enhance regional levy revenues, acknowledging the persistently minimal contribution of regional levies to the Original Regional Income. Data on Regional Retribution spanning from 2016 to 2020 was sourced from the Regional Asset and Financial Management Agency Report, while the analysis of government initiatives was conducted through extensive interviews with various sources. The study reveals that the government's endeavors to augment levy revenues remain notably deficient. These efforts primarily entail the enactment of regional regulations, yet they lack the provision of standard operating procedures and fail to implement rigorous monitoring of levy achievements. Consequently, the government's strategies for bolstering levy revenues are characterized by a considerable dearth of comprehensive frameworks and rigorous oversight mechanisms, underscoring the necessity for more robust and well-rounded approaches to address this fiscal challenge effectively.
Navigating Through the COVID-19 Crisis: A Case Study of Starbucks Kee, Daisy Mui Hung; Faheem, Muhammad; Al-Anesi, Sarah Ammar Lutf; Imran, Mohd Yusoff; Hazrul, Muhammad; Khairi, Ahmad Amiruddin
International Journal of Accounting & 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.v4i1.1030

Abstract

The purpose of this study is to examine the impact of the COVID-19 pandemic on the world's most famous coffeehouse chain, Starbucks Corporation. Starbucks has a large number of loyal customers; it makes Starbucks qualify as the best object for this study. By the end of 2020, Starbucks has more than 30,000 locations worldwide in more than 80 countries. The COVID-19 pandemic struck Starbucks ' business, forcing the company to looking for new strategies and alternatives to run its business efficiently. This study was built on data collected. There are 100 customers participated in the survey. Discussion and recommendations are presented.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Kepramareni, Putu; Pradnyawati, Sagung Oka; Sari, Ni Made Dwika; Putri, Yura Karlinda Wiasa
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.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Touch n Go e-Wallet: The New Payment Style Existed when COVID-19 Hits Izaidin, Muhammad Daniel Bin Ahmad; Athavale, Vijay Anant; Razak, Muhammad Danial Bin Abdul; Zain, Nafisa Hani Binti Mohamed; Ajiby, Najla Awatif Binti Aqimu’; Singh, Sakshi; Katkar, Yash Rajendra
International Journal of Accounting & 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.v5i3.1933

Abstract

Touch ‘n Go e-wallet is a smartphone application that has recently gained users since the pandemic of COVID-19 hits Malaysia. Touch ‘n Go is an e-wallet, an electronic card that can make online payments using a smartphone. It is a secure way to pay using a smartphone because it is convenient to use and reduces physical touch, which can spread diseases and germs to other people. The pandemic and the imposition of Movement Control Orders (MCO) and Home Quarantine have encouraged e-wallet usage, as people will choose cashless payments during that period. This study examines how e-wallets help consumers throughout the COVID-19 pandemic in Malaysia. A total of 150 consumers completed an online survey via Google Forms, and the data were analyzed using SPSS. We found that perceived ease of use and trust impacted consumer satisfaction. This research provides new insights on e-wallet perceptions of Touch n Go and how this perception may promote consumer satisfaction.Keywords: COVID-19, E-wallet, MCO, Pandemic, Physical touch, Smartphone, Touch n Go
The Identification of Financial Literacy Level (Accounting) of MSMEs Actors in the Wetlands Area (Study of MSMEs Actors in Pemakuan Village, Banjar Regency) Rizky, Maulana
International Journal of Accounting & 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.v2i2.535

Abstract

This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in preparing financial reports and assisting in access banking. The method used in this study is descriptive qualitative. The type of data used in this study is primary data obtained through interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago palms into wet sago to become characteristics of the region. However, in fact, they still cannot develop better as long as limited access to banks. The results of the study stated that MSMEs actors in the wetlands area did not have knowledge in preparing financial statements. The businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all. They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover, a low level of education greatly affects the assessment of the importance of recording financial activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia Chartered Accountants. Keywords: Micro Small Medium Enterprises (MSMEs), Wet Lands, Sago
The Impact of Special Autonomy Fiscal Policy on Papua's Economic Development Sanggrangbano, Agustina; Antoh, Agustina Ester; Timisela, Stephanny Inagamma
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.v7i1.2878

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 Papua 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. 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.
Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange Rahmani, Nur Ahmadi Bi; Maksum, Azhar; Fachrudin, Khaira Amalia; Silalahi, Amlys Syahputra
International Journal of Accounting & 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.v3i3.950

Abstract

Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.
Consumer Behavior Analysis on Online and Offline Shopping During Pandemic Situation Espinoza, Miguel Córdova; Ganatra, Varsha; Prasanth, Kiran; Sinha, Rupesh; Montañez, Corina Elena Ochoa; Sunil, Kolhe Mayur; Kaakandikar, Rishikaysh
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.v4i3.1208

Abstract

Shopping has undergone a paradigm shift as a result of technological influence, with most consumers preferring online purchasing to traditional physical store shopping. The current pandemic scenario has resulted in a shift in customer spending patterns both online and offline. This paper identifies and analyses customers’ behavior towards online and retail shopping based on various factors affecting their behavior on which mode of shopping most they prefer during the pandemic situation. Primary data was used and a structured questionnaire was utilized to obtain the data. An online survey was conducted to collect from 200 heterogeneous kinds of people. The data collected were subjected to frequency analysis, Chi-square test, and Cronbach’s Alpha Test. IBM Statistical Package for Social Sciences (SPSS v23) was used for analyzing the data. The results revealed that among the various technological factors the proficiency rate of respondents utilizing, the internet has shown a significant impact on the consumers’ preference towards the mode of shopping. Factors like quick product information, a wider choice of products, better prices and discounts highly influence the consumers to opt for online shopping, whereas faster delivery time and product quality reliability and accuracy influence the consumers to choose offline shopping.

Page 22 of 39 | Total Record : 383

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