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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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ANALYSIS DOMINANT OF FACTORS INFLUENCE IN DECLINE COMPANY LIQUIDITY (Study PT.Pelabuhan Indonesia Surabaya Branch) Taurista, Ditarosa; Fatimah A., Mustika Putri; Mubarrok, M. Khusni
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): February 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v1i1.114

Abstract

This study to determine the most dominant factor affect the decline of liquidity PT.Pelabuhan Indonesia Surabaya branch for five years (2010-2014) . The analy method used are source analysis and use of capital and cash flow as well as regression and correlation analysis. The result showed tthet the most dominant factor influenced the decrease of liquidity company ( Study Pt.Pelabuhan Indonesia Surabaya Branch) is a cash/bank factor. Technique of data collection is done by interview and interview in free and direct with competent parties. In addition, to obtain written data is done by requesting directly from the source in accordance with the needs.Based on the formulation of the problems and hypotheses that have been proposed, the method of analysis used in the discussion of this paper is the Regression and Correlation Analysis. Regression and correlation analysis is used to see the direction of the relationship and the influence of the relationship between each other, ie between the amount of net working capital (Y) as the dependent variable to the independent variable consisting of cash / bank (X1), accounts receivable (X2), inventory X3), and current liabilities (X4), used multiple linear regression analysis and Pearson correlation.
Time Budget Pressure Effect, Auditor Ethics, Audit Fee and Auditor's Working Experiences on Audit Quality Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made
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.v6i3.1884

Abstract

Audit quality is the probability of an auditor finding and reporting an error or fraud in a client's accounting system. It is critical to ensure that the accounting profession fulfills its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained by the non- probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics affects audit quality, while audit fees and auditor work experience do not affect audit quality. Further research can be developed by adding other variables that can affect audit quality.
Samsung: Customer Loyalty Strategy in Malaysia and Colombia Ruiz, Evelyn Henao; Restrepo, Camilo Alberto Pérez; Lopez, Carolina Ardila; A/P Jegathesan, Kalaaivahnny; Kee, Daisy Mui Hung; A/P Ganasan, Kamalaswari; A/P Jegathesan, Kalaaiveyhny; Rao, Prasanthiney A/P Nageswara
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.v3i2.835

Abstract

Brand loyalty is one of the key elements of success in any organization, in the context of high international competition and consumer awareness. The objective of this research is to study the factors that affect customer’s loyalty towards Samsung over the long term and propose certain strategies to increase loyalty in Malaysia and Colombia. First, the company’s background is explained, followed by the research problem and the research method. By comparing these two markets, possible loyalty approaches that could be useful for each market were identified, taking into account that Samsung is the leading company in both countries, in terms of market share. Finally, concluding with the findings and limitations of the research.
Analyzing the Fast-Food Marketing Strategies Impacting Consumer Buying Behavior Hui, Gan Kia; Ng, Wei Chien; Chia, Xin Yao; Chen, Sihao; Cheng, Cheah Yee; Chieng, Xue Lin; Agarwal, Amish Kumar; Nur’Aeni, Adelia; 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.v7i3.3615

Abstract

Kentucky Fried Chicken (KFC) has long been a dominant player in the global fast-food industry, known for its distinct fried chicken offerings. This study explores the effect of KFC’s marketing strategies on consumer buying behavior, using the marketing mix framework (4P: Product, Price, Place, Promotion). Primary data were gathered from a survey of 150 consumers in Malaysia via Google Forms, while secondary data included company reports and industry publications. Regression analysis was employed to determine the relationship between the independent variables (product, price, promotion, and place) and consumer buying behavior. Results indicated that product, price, and promotion significantly impact consumer decisions, with the product being the most influential factor (beta = 0.525). Price and promotion also had positive, albeit smaller, effects, while place was statistically insignificant. The R² value of 0.755 suggests that 75.5% of consumer behavior variation can be explained by these factors. These findings underscore the importance of product differentiation and effective promotional strategies in shaping consumer preferences, while the role of physical locations may be diminishing in the fast-food sector due to the rise of delivery services.
The Impact of Using Cashless Payment during the Covid-19 Pandemic: A Case Study of Maybank Kee, Daisy Mui Hung; Binti Nor Hisam, Nur Nuha; Binti Abd Rashid, Nur Hidayu; Binti Abdul Aziz, Nur Sobbah; Binti Mazlan, Nur Aqilah; Binti Mahadi, Nur Aimi Zayani
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.v4i2.1118

Abstract

The purpose of this study is to investigate the impact of using cashless payment during the Covid-19 pandemic. Maybank is the largest bank in Malaysia and listed as the top ranking of banking institutions. Maybank offers various types of services including cashless payment or e-payment methods. During the Covid 19 pandemic, most Malaysians would normally use their online payment since the physical distancing policy was encouraged by the World Health Organization (WHO). The study used articles, blogs, Wikipedia, and other information obtained from the website to collect data. The result shows that there are many positive impacts of using the cashless method.
Intellectual Capital and Financial Sustainability Putra, I Gede Cahyadi; Wiagustini, Ni Luh Putu; Ramantha, I Wayan; Sedana, Ida Bagus Panji
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.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
The Impact of Decision Investment, Capital Structure and Growth on Profitability and Company Value in Manufacturing Sector of Firms in Indonesia Niar, Hikma
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.v2i1.362

Abstract

Purpose of this study is to analyze investment decisions, profitability, capital structure, company growth and firm value population 149 manufacturing companies with 55 samples. Used Analysis Path. The results of the study show that the results of this study are expected to contribute to the development of financial management studies. Keywords: Investment Decision, Capital Structure, Growth, Profitability and Corporate Value
The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The Study Case in the Basic Material Industry in Indonesia Hartono, Wendra; Laturette, Kazia; Gunawan, Kartikasari
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.v6i2.2314

Abstract

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Director boards and Commissioner boards. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as quantitative research which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company in the Stock Exchange of Indonesia during 2018 – 2020, with a total number of 43 companies. There are 4 independent variables are being researched, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio. The finding shows that Audit Committee (AC) is the only a significant variable that influence the Dividend Payout Ratio in the Basic Material Industry in Indonesia before COVID-19 pandemic, but it does not have a significant influence during COVID-19 pandemic.
The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ernawatiningsih, Ni Putu Lisa; Apriada, Kadek
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.v3i1.729

Abstract

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.
Making Decisions About Purchases Based on Varying Consumer Behavior Concerning Product Quality Evaluations Rahmayani, Melia Wida; Hakim, Abdul; Hernita, Nita; Riyadi, Wulan
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.v7i2.2953

Abstract

The purpose of this study was to determine how consumer behavior and product quality influence purchasing decisions. The subject of this research is UD Putra TS Majalengka West Java, which is a company engaged in fashion in Majalengka. The analysis technique uses a bootstrapping resampling process to determine the hypothesis using SEM-PLS using a second-order approach. The results of this study indicate that consumer behavior and product quality are the two most important factors in influencing consumer choice.  Customer behavior significantly influences the final purchase decision, with cultural influences being the most influential force. Culture includes values, norms, beliefs, and practices that influence individuals and groups. Factors such as product preferences, communication styles, decision-making processes, and customer expectations influence customer behavior. To maintain profitability and market share, manufacturers must consider factors such as product quality, features, and price. Belief in product excellence increases the likelihood of purchase and can increase sales volume by maintaining quality and innovating. Measuring consumer behavior, product quality, and purchasing decisions is expected to use different indicators to be able to compare research results.

Page 27 of 39 | Total Record : 383

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