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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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Integrity Issue on Grab Drivers' Fraud Phenomenon Yuniar, Gita; Handayati, Puji; Putri, Sheila Febriani
International Journal of Accounting and 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.v3i2.839

Abstract

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.
Cryptocurrency Security Risk: Awareness Among General Public in Malaysia Effendi, Azura Abdullah; Teow, Boon Keong; Teh, Kai Guan; Tan, Yin Ann; Tay, Hsue Li; Tang, Yuxin; Chaudhary, Simran; Kee, Daisy Mui Hung
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.v7i3.3619

Abstract

In the age of digital payments, cryptocurrencies have gained significant attention as an alternative investment option. However, security risks such as phishing, hacking, and fraudulent exchanges present challenges for investors. This study aims to assess the level of awareness among the general public in Malaysia regarding cryptocurrency security risks. A quantitative research method was employed, using a survey questionnaire distributed to 150 Malaysian citizens via social media platforms. The questionnaire explored respondents' knowledge of cryptocurrencies, awareness of security risks, and protective measures such as security programs, two-factor authentication (2FA), and education. The results of the regression analysis show that the installation of security programs, 2FA, and public education are all significant predictors of increased awareness of cryptocurrency security risks, with a combined R² value of 0.523. This suggests that 52.3% of the variance in awareness is explained by these factors. The study concludes that strengthening security measures and providing education can significantly improve public understanding of cryptocurrency risks, leading to safer investment practices. The implications of these findings highlight the need for targeted education and security initiatives to enhance public confidence in cryptocurrency, making digital currency investments more secure.
Influences of Advertisement on Buying Behaviour Utama, A.A. Gde Satia; Nair, Rajesh Kumar; Cheng, Wan En; Kee, Daisy Mui Hung; Chen, ZeXian; Cheng, Min Ru; Cheng, ZiHang; Talesara, Shruti
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.v4i3.1202

Abstract

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.
Impact of COVID-19 on the Sales Trend of E-commerce In Malaysia Jian, Eugene Gan Hing; Han, Dong Ru; Ting, Du Guan; Bahri, Efa Afzan Bt Mohd Kamal; Atencio, Mariajose Ruiz; Utama, A.A. Gde Satia; Perez-Moronnb, James
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.v5i2.1594

Abstract

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 Ahmad, Muchtar
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.v2i1.358

Abstract

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
Are You an E-consumer? A Case Study on Finding Factors Impacting Consumers' Purchase Behaviour and Their Willingness to Pay on Average on E-Commerce Platforms in Malaysia Binti Mohamed Saleh, Nur Syafiqah; Binti Rosli, Nur Syifa`; Binti Halimi, Nur Syafiqah; Binti Badrul Hisham, Nur Syaida Ilyana; Gangurde, Ankita Lahanu
International Journal of Accounting and 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.v6i2.1874

Abstract

Online shopping has become phenomenal in this modern day. Moreover, the world was hit by the enormous Covid-19 pandemic. In the third quarter of 2021, e-commerce platform growth soared up to 17.1% and elevated our country’s GDP. People have become more comfortable buying things through the e-commerce platform than physically buying. These platforms unintentionally affect e-consumer behaviour. This research aims to study consumer behaviour on how much money a person spends on average on e-commerce platforms, mainly for online shopping. A total of 150 consumers were surveyed via Google form. The findings show that consumer purchase behaviour is directly related to price, customer satisfaction with their buying experience and information quality. Consumers are not affected by the convenience variable as profoundly as by other variables tested in this study. The collected data may be inaccurate because the investigation is tested on a survey. 
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables Gunadi, I Gusti Ngurah Bagus; Putra, I Gede Cahyadi; Yuliastuti, Ida Ayu Nyoman
International Journal of Accounting and 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.v3i1.736

Abstract

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.
The Implementation of Good Corporate Governance Perspective: A Case Study on BUMDes Samsam Sari, Desak Made Mya Yudia
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.v7i2.3231

Abstract

The role of Village-Owned Enterprises (BUMDes) aims to realize village independence in managing their finances in increasing the economy and village income. BUMDes Samsam is one of the community organizations that perform well because it is able to provide remaining business results in accordance with the ratified household budget rules. One thing that must be fulfilled is accountability for village financial management implementation activities. Accountability is often associated with Good Corporate Governance, including the financial activities of BUMDes. This research investigated the characteristics of accountability implemented by BUMDes Samsam's management. The research method used with case studies was proposed by Yin. The research was conducted at BUMDes Samsam on four informants who had direct contact with financial management accountability practices. Qualitative data was collected by observation, interviews, and documentation. The research results show that the accountability of implementation applies the characteristics of participation, transparency, kinship, honesty, loyalty, and integrity. This research can provide theoretical and practical implications that can influence village economic performance through BUMDes becoming independent villages
Factors Contributing to Online Purchase Intention amongst Malaysian Consumers: A Case of Lazada Edeh, Friday Ogbu; Quttainah, Majdi Anwar; Syed Badrulzaman, Syarifah Nurdzamanisya; Kee, Daisy Mui Hung; Mohd Zamri, Syafiqah; Mahmud, Tahreem Tariq; Shafiee, Siti Syafiqah Izni; Awoke, Victory Chinelo
International Journal of Accounting and 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.v4i2.1113

Abstract

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.
Economic Feasibility Analysis of Local Road Maintenance in West Bandung Regency: A Case Study of Cangkorah Street STA 0+000 – 1+300 Juarti, Ery Radya; Sihombing, Atmy Verani Rouly; Pratiwi, Yola Widi; Fadillah, Sekar
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.v6i1.1755

Abstract

This study aims to determine the economic feasibility of the local road maintenance scenario in West Bandung Regency with a case study of Cangkorah Street. As a strategic road to pass through the route to the city of Bandung and have a heavy traffic with a lot of heavy vehicles pass the road, roads must be maintained in order to create a safe and comfortable road for passengers. There are several ways to maintain the road, one of them is direct survey using IKP guidelines. The result from IKP value by using IKP guidelines will produce in an International Roughness Index (IRI) values the economic feasibility analysis is carried out based on a road maintenance scenario, while the maintenance scenario being tested is a do- something scenario, by doing road maintenance in the form of overlay once every 5 years in 10 year time compared by a do-nothing scenario that is not doing any maintenance for the next 10 years. The research instruments used were prediction of the performance of the Cangkorah Street Pavement for the next 10 years, determine road maintenance scenarios, maintenance budget plans, calculate Vehicle Operational Costs (VOC) for each scenario, and time value. The conclusion of the study is comparing to the scenarios, do-nothing and do-something, the feasibility of do- something scenario from an economic point of view shows that the scenario is feasible with NPV is Rp. 36,674,480,6270 and a BCR of 11.391.

Page 25 of 39 | Total Record : 383

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