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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
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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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Influence of Return on Equity (ROE), The Price Earnings Ratio (PER) and the Capital Structure of The Company's Share Price Against the Sub Sectors of Transport Registered in Bursaefek Indonesia (BEI) the Period of 2015-2018 Rialdy, Novien
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.v2i3.589

Abstract

This research aims to find out whether the influence of Return on Equity (ROE), the Price Earnings Ratio (PER) and the Capital structure of the company's share price against the Sub Sectors of transport registered in Indonesia stock exchange (BEI) of the period of 2015-2018 well partially as well as simultaneous. The research method used is the quantitative approach, this type of research is descriptive and explanatory nature. This study contains a population of 39 companies with samples as many as 9 companies for the 4-year research period by using Purposive sampling technique as the determination of the sample. Engineering data collection, documentation, data types used are secondary data in financial statements BEI. The analysis of the data used is multiple linear regression. Prior to testing the hypothesis will be tested using the test data assuming the classics. The results of the analysis of the coefficient of determination in getting adjusted R square values of 0.382 mean variation variable the company stock price can be explained by variation in return on equity, variable price earnings ratio and structure of capital was amounted to 38.2% While the rest of 61.8% is explained by other free variables. The results showed that the simultaneous return on equity, price earnings ratio and capital structure influenced positively and significantly to the stock price with value and the value of 2.90 > 6.591 significant 0.01< 0.05. Partially, variable return on equity in partial positive and significant effect against the price of a stock with a value of 2.03693 > 3.739 and significant value of 0.01 < 0.05, The Price earnings ratio of positive and significant effect against the price of a stock with a value of 2.315 > 2.03693 and significant value of 0.027 < 0. 05.. partially capital structure variables do not affect the positive and significant price shares with a value of 0.448 < 2.03693 and significant value of 0.657 > 0.05.
Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis Putra, I Gede Cahyadi; Apriada, Kadek; Bagiana, I Kadek
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.v7i2.2973

Abstract

This research aims to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. This research uses a quantitative approach by collecting secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange and company websites, as well as a sample of 13 banking companies. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. The data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
The Influence of Brand Equity on Consumer Purchase Decisions at Starbucks D, Dilip; Sinha, Rupesh; Wen, Chin Pei; Kee, Daisy Mui Hung; Ching, Choong Shu; Er, Lew Ke; Agarwal, Somya; Pandey, Rudresh; Putra, Theofilus Welyna; Sin, Liem Gai; Yan, Yap Wen
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.v4i1.1031

Abstract

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.
Do You Have a Digital Wallet? A Study of E-Wallet during the COVID-19 Pandemic Kee, Daisy Mui Hung; Lai, Kah Huey; Lee, Jia Ching; Lee, Khang Jie; Lee, Jia Long; Yosanti, Idderena; Aryani, Dwi Nita
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.v5i1.1413

Abstract

Following World Health Organization (WHO) recommendation, government officials are taking measures to facilitate non-contact payments that allow consumers to conduct contactless transactions, use cashless payment methods, and distance themselves physically from ATMs after the Corona Virus Disease 2019 (COVID-19) outbreak. COVID-19 is prevented from spreading through social distancing enabled by e-Wallets. Consequently, e-Wallets are becoming more popular to facilitate smoother, more efficient online transactions. We aim to investigate the key factors to use an e-Wallet since this COVID-19. The four factors included in the research are perceived risk, perceived ease of use, perceived convenience, and government support. Data from this study were collected through electronic questionnaires. The online survey received a total of 100 respondents who are e-Wallet users. Our findings disclosed that perceived risk, perceived ease of use, and perceived convenience are associated with intentions to use e-Wallets. The results offer useful insight into the field of e-Wallets.
The Gap Between Supply and Demand in Forensic Accounting Rahmajati, Astrid Putri; Utami, Intiyas
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.v5i3.1863

Abstract

In later a long time, there has been an increment within the request for scientific bookkeepers due to an increment in debasement cases that are progressively complex and high. However, with expanding request, there's a lopsidedness between supply and request. The supply that the analyst implies is measurable bookkeeping instruction that make legal bookkeepers. Hence, this study points to decide the contrasts within the competencies of scientific bookkeeping specialists that must be had by the education on measurable bookkeeping advertised. This ponders employments essential information within the shape of perceptions and interviews. The test of this inquiries about measured to 17 websites from a few colleges overseas and colleges in Indonesia and this study utilized three tests of asset people from two distinctive teach. This investigate could be an expressive subjective inquire about utilizing triangulation test of information sources. This consider found that there are contrasts of supposition between scientific bookkeeping professionals and academics with respect to the competencies that legal bookkeepers must have and with respect to the themes of courses and educational modules. The results have suggestions that the bookkeeping ponder program can contain course themes that are not as it were related to specialized viewpoints but too delicate abilities and difficult abilities that a legal bookkeeper ought to have. Keywords: Capability, gap, requirement, forensic accounting, offer, colleges
Analysis of Safety & Pricing Issue in Grabs Car & The Solutions Buruhanutheen, Umairah Binti; Kee, Daisy Mui Hung; Malik, Nurul Afiqah Binti; Kuson, Sunita A/P; Yen, Teh; Karlekar, Siddhi
International Journal of Accounting and 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.v2i2.536

Abstract

The following is a proposal for ride-hailing transport service, Grab. The proposal is done to assist them with the problems they face every now and then. Grabs Facebook page reveals myriad complaints about its services. Many app designers and even users have been facing several issues regarding their grab app. Since a lot of people rely on grab as their main transportation to go to places it is important for Grab to consider the criticism to improve their service. The main objectives definitely would be managing a good relationship with existing customers with a focus on creating loyalty towards their business. There are several solutions and recommendations that are included in this proposal to encourage Grab for their service enhancement. Keywords: Assist, Grab app, Price Issues, Safety, Good Relationship, Customers, Solutions
Electric Vehicle (EV) Markets: A Comparative Analysis Between India, Nigeria, and Indonesia Shree, Vandana; Edeh, Dr. Friday Ogbu; Sin, Dr. Liem Gai; Pandey, Dr. Rudresh; Tiwari, Swarn; Onukele, Amarachi; Gupta, Himanshu Kumar; K A, Farzan; Tiwari, Ganesh; Triana, Andra Aprillia Ayu; Alzahri, MHD. Daffa
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.v7i1.2899

Abstract

This study aims to provide a comparative analysis of the electric vehicle (EV) markets in India, Indonesia, and Nigeria. The analysis will encompass various aspects of the EV market, including government regulations, charging infrastructure, consumer behavior, and market penetration. The objective is to identify the primary drivers and impediments to EV adoption in these nations.  The research employed a mixed-method approach, utilizing both primary and secondary data collection methods. The analysis reveals that economic factors, particularly satisfaction with EVs, significantly impact adoption, with India exhibiting higher average satisfaction than Indonesia and Nigeria. A positive correlation between satisfaction ratings in India and Indonesia suggests commonalities in consumer preferences, although data limitations hinder conclusive insights. Notably, India's policy framework emerges as more conducive to EV adoption, with a statistically significant positive impact. The study implies that economic factors, especially satisfaction, contribute significantly to India's lead in EV adoption, highlighting the crucial role of the policy framework.
Comparative Analysis Between Pre-Trading Volume Activities with Post Event Tax Amnesty Imani, Bayu Teguh; Maharani, Satia Nur; Putri, Sheila Febriani
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.v3i3.951

Abstract

This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semistrong form). Further research is suggested to use the calculation method and time period different from this research in order to obtain more accurate results.
Improving Online Customer Satisfaction: A Study on Biba Pérez-Restrepo, Camilo; López, Carolina Ardila; Singh, Padmalini; Ochoa, Ana Maria Restrepo; Ceballos, Daniela Villegas; Tilekar, Geeta Dilip; Kaakandikar, Rishikaysh; F, Mohamed Saifuddin
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.v4i3.1209

Abstract

This paper aims to study the online shopping experience of Biba, the Indian brand for women's ethnic apparel to propose pertinent changes to improve the satisfaction of their customers when buying online in the context of the current global pandemic. This study employed a survey as a primary source, and relevant academic literature as secondary sources. The findings revealed the amount of apparel bought online has increased during the pandemic in addition to some general difficulties when buying clothes online and a general feeling of dissatisfaction. Other findings suggest that it is pertinent for Biba to make various changes, like a website makeover, the creation of a mobile phone application, and the diversification of their models’ catalog.
That's What I like: A Study of Consumer Behavior on Purchase Intention Towards Pepsi Johari, Juliana; Tan, Ee Ming; Najihah, Syaza; Tan, Jia Yin; Alsallal, Fatmah Yousef; Supilit, Suzarmie; Alfarhan, Dalal
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.v5i3.1516

Abstract

PepsiCo's Pepsi is one of the leading brands in the enormous soft drinks market. The company has gone through bankruptcy and survived. Pepsi is a common name globally to most age groups with a wide range of target demographics. This paper examines how five key factors, namely perceived product quality, perceived price affordability, brand awareness, perceived ease of access, and brand loyalty, lead to Pepsi's customer purchase intention in Malaysia and Kuwait. We tested hypotheses with 103 participants. The findings showed that perceived product quality and brand loyalty significantly correlate with purchase intention. Our findings provide new insights and contribute to consumer behavior.    Keywords: Brand Awareness, Brand Loyalty, Customers Perception, Purchase Intention, Perceived Ease of Access, Perceived Price Affordability, Perceived Product Quality

Page 26 of 39 | Total Record : 383

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