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Majdi Anwar Quttainah
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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 Online Queues as a Moderator Between Service Quality and Patient Satisfaction for National Health Insurance's Participants Ni Made, Adhe Sugi Windarini; Nengah, Landra; I Gusti Ngurah Bagus, Gunadi
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.v7i2.3247

Abstract

This study aims to provide new insight and fill the gap of previous research by adding online queues to moderate the effect of perceived service quality and the organization’s image on perceived satisfaction. Data were collected from 120 respondents who are members of National Health Insurance (JKN) who became patients at Prof. dr. I Goesti Ngoerah Gde Ngoerah Hospital Denpasar. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to analyze and test hypotheses. This research applied quantitative approach using a pre-existing measurement scale. The results of this study prove that service quality has a positive and significant effect on customer satisfaction. Another finding from this study is that an organization's image does not significantly affect customer satisfaction. Online queues could not moderate the relationship between service quality and the organization's image on customer satisfaction. The practical implication of this research is that hospitals must continue to improve the quality of their services to increase patient satisfaction with the hospital.
Thai Airways Restructuring Plan to Avert Bankruptcy Sinha, Rupesh; Kumar, Navaneetha; Gandre, Chinmay; Nair, Rajesh Kumar; Alessandrino, Finn; Kee, Daisy Mui Hung; Deol, Jullia; Samuddin, Khairunraihani Mohd; Rosmadi, Nor Asyiqin; Muna, Rif’atul; Utama, A.A. Gde Satia
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.v4i1.1035

Abstract

For the past ten years, Thai Airways International Public Company Limited (THAI) has been suffering successive losses year after year. In 2014, THAI implemented a restructuring plan to improve its revenue streams, yet to no avail as it has been reporting losses. This study aims to determine the impacts of the restructuring plan on profitability ratios in the company and to determine which variable contributes the most towards their profits or losses. The data used were THAI financial statements of 2010 to 2019. As the results show, THAI's profitability ratios show no significant changes before and after the implementation of the restructuring plan, and the largest contributors to their losses are fuel and oil expenses and impairment losses of aircraft.
Shopee: How Does E-commerce Platforms Affect Consumer Behavior during the COVID-19 Pandemic in Malaysia? Wong, Khoon Xue; Wang, Yinghui; Wang, Ruting; Wang, Mengyao; Oh, Zi Jian; Lok, Yee Huei; Khan, Nawaz; Khan, Faijan
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.v6i1.1934

Abstract

Shopee is the largest e-commerce platform in Southeast Asia, continued to grow in Shopee users during the covid-19 outbreak. The Shopee platform not only facilitates consumers to purchase essential items during the pandemic, but it also assists sellers in showcasing their products and ultimately achieving online shopping success after offline stores were forced to close. Shopee provides a simple and convenient interface for customers to have a better online shopping experience. This study aims to examine how Shopee as an enormous e-commerce platform affects consumer behavior during the Covid-19 pandemic in Malaysia. A total of 100 Shopee users from Malaysia participated in this survey. The data is collected through an online questionnaire survey. The findings depicted that perceived usefulness is the most factor affected consumer behavior. Interestingly, we discovered that perceived price did not significantly influence consumer behavior. The findings provide new insights into user perceptions of Shopee and contribute to consumer behavior.
Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Ardila, Isna; Zurriah, Rezki; Suryani, Yani
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.v2i3.584

Abstract

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.
Factors of BPD Deposit Interest Rate, Government Bank Deposit Interest Rate, Inflation Rate, Economic Growth (GDP), and Money Supply to the Rupiah Exchange Rate per US dollar in Indonesia for 2004 – 2021 Period Marlissa, Elsyan Rienette; Mamengko, Zefanya Raghuel Riris
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.v7i1.2882

Abstract

The study aims to analyze the effect of the BPD Deposit Interest Rate Factor, Government Bank Deposit Interest Rate, Inflation Rate, economic growth, and money supply affecting the exchange rate of the rupiah per US dollar in 2004-2021 partially and simultaneously. The research method uses secondary data in the form of panel data and cross section for 18 years (quarterly data on 26 provinces in Indonesia). Literature survey research from BI, BPD, and BPS Center. Quantitative analysis method using multiple linear regression analysis tools. The results showed that (1) partially, the interest rate factor of Government Bank deposits, the money supply has a positive but insignificant effect on the exchange rate of the rupiah per US dollar. Regional Development Bank deposit interest rates, inflation rates, and economic growth have a negative but significant effect on the exchange rate of the rupiah per US dollar; and (2) simultaneously, the factors of interest rates on deposits of BPD, interest rates on deposits of Government Banks, inflation rates, economic growth, money supply have a significant effect on the exchange rate of rupiah per US dollar. An increase in interest rates on deposits of Government Banks and money supply, a decrease in interest rates on deposits of BPD, inflation rates, and economic growth will increase the exchange rate of rupiah (depreciated).
Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Lestari, Nopfiana; Maharani, Satia Nur; Fauzan, M Slamet
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.v3i3.955

Abstract

Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
The Effect of Good Corporate Governance Mechanism and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period Nugroho, Widyo; Budiman, Septia Hairunissa
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.v5i1.1407

Abstract

This study aims to determine and analyze the effect of institutional ownership, managerial ownership, independent commissioners, and firm size on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The research method used was a secondary method with a quantitative approach. The sample size was 10 companies purposively selected from 77 companies. and the sample used was 10 companies. The data testing used the Multiple Linear Regression test aided with the IBM SPSS Version 23 program. The findings indicate that independent commissioners affect firm value, while institutional ownership, managerial ownership and firm size have no effect on firm value.
Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries Kimbal, Rahel Widiawati; Sumual, Tinneke EM
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.v5i3.1875

Abstract

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 Tawas, Yance
International Journal of Accounting and 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.v2i1.365

Abstract

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 Role of Product Packaging in the Purchasing Decisions of Consumers of Coca Cola Valda, Levina Aprilia; Malhotra, Bhavya; Gupta, Gautam; Binti Mohd. Zaki, Nur Zulaikha; Binti Mohamed Jawathu, Nur Jazilah; Zhou, Kuan; Yingtai, Yin; Yifei, Meng
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.v6i3.2594

Abstract

The curved bottle, designed and patented by Coca-Cola, was created in 1916 and became the standard packaging bottle for Coca-Cola. Since then, Coca-Cola has made it possible for consumers to identify the brand by its signature red, ribbon typeface. This paper aims to examine the influence of Coca-Cola's packaging on consumers purchasing decisions. A quantitative research approach was adopted, utilizing an online survey conducted through Google Forms with a sample size of 150 respondents. The survey included five variables: Packaging Material, Packaging Design, Packaging Color, Packaging Font and Packaging Printed Information. Multiple regression analysis was employed to determine whether these variables have a significant impact on consumer purchase decisions. The findings of the study reveal that packaging material, packaging font, and packaging printed information have a positive and statistically significant impact on consumer purchasing decision of Coca Cola Product.

Page 24 of 39 | Total Record : 383

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