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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 Good Corporate Governance in Enhancing the Performance of Village Credit Institutions Putra, I Gede Cahyadi; Sunarwijaya, I Ketut; Gunadi, I Gusti Ngurah Bagus
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.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
The Influence of Director Expertise and Executive Expertise on Firm Performance (An Empirical Study of the Two-tier Board System in Indonesia) Nugraha, Adri Putra
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.v6i1.2177

Abstract

This research aimed to assess the influence of the expertise of boards of directors and executives on manufacturing companies' performances in Indonesia. The independent variable set was Director and Executive Expertise measured by the proportion of board members who have academic degrees (graduate and postgraduate) and professional certifications in business and finance, while the dependent variable was Firm Performance measured by Return on Assets, Return on Equity, and Tobin's Q. The objects of research were manufacturing companies in Indonesia, whose data were obtained from the website of the Indonesia Stock Exchange in 2014-2018. Separate regression analysis of data was performed for each group of board members. The study found that academic degrees and professional certifications in business or finance held by directors and executives did not affect Firm Performance across all proxies because, among others, most companies in Indonesia were family-owned. As the implications, companies can consider Director Expertise as a necessary thing for improving their performances. Members of boards who have more relevant expertise, experiences, knowledge, and skills can develop decision-making and drive more strategy in making more decisions to solve problems and improve their firms' performances.
Fiscal Correction Analysis of Commercial Loss Profit Report in Determining the Income of Income Establishment at PT. Medan Hanum, Zulia
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.v2i3.585

Abstract

This study aims to determine how the application of tax accounting in accordance with applicable tax laws and to determine the calculation of income tax (VAT) in accordance with law No. 36 of 2008. This research is a qualitative research. This research was conducted at PT. Asam Jawa Medan. This study uses a qualitative research type with a descriptive approach. Descriptive qualitative research is intended to describe and describe the phenomena that exist, both natural and human engineering, which are more concerned about the characteristics, quality, interrelationships between activities. This research was conducted at PT. Asam Jawa Medan. Data collection techniques used in this study were documentation and interviews. Data analysis with descriptive method is to describe the state of the financial statements of the phenomena that occur by collecting data, carrying out fiscal corrections in accordance with Law No. 36/2008 and calculating the income tax payable. The type of data used is secondary data. Based on the results of the study note that PT. Asam Jawa has applied tax accounting in accordance with applicable tax regulations, but in the calculation of income tax (PPh) of PT. Tamarind is not in accordance with Law No. 36 of 2008. From the results of this study it is also known that PT. Tamarind in the Calculation of Income Tax (PPh) of PT. Tamarind is not yet in accordance with Law Number 36 of 2008.
The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Audit with Fraud Audit Training as a Moderating Variable Waromi, Juliana; Salle, Agustinus; Fonataba, Nelly A.
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.v7i1.2911

Abstract

Fraud detection was examined through a survey. Specifically, this research investigated the impact of whistleblowing and professional skepticism on fraud detection by using moderating variable fraud audit training. All of the respondents were auditors working for the Supreme Audit Institution Representative of Papua Province in Indonesia. Using a census sampling method. The data collection technique used an instrument through a questionnaire. A total of 40 auditors participated in this study. The application of moderated regression analysis (MRA) approach for data analysis. This study yields three key findings. Firstly, whistleblowing exerts a notable influence on fraud detection. Secondly, professional skepticism demonstrates a significant impact on fraud detection. Thirdly, the study reveals that fraud audit training does not act as a moderator in the relationship between professional skepticism and fraud detection. The implications of this results for internal and external audits of government enhance professional skepticism through fraud audit training and using whistleblowing information.
A Miss-step of Innovation and Marketing Strategies Plan: Can OPPO Find a Way Out? Jin, Zhen Yang; Saif, Mariam Ben; Kee, Daisy Mui Hung; Al Basis, Ghezlan; Quttainah, Majdi Anwar; Afifah, Annis; Rifhani, Sarah; Huang, Qishen
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.v3i3.956

Abstract

OPPO as a young Chinese mobile phone brand, it has to tackle many difficulties to survive in the competitive Red Sea of mobile industry, such as: lack of innovation of technology and core chips, short of complete product supply chain. All these factors may restrict and limit the further development of OPPO. The purpose of this paper is to examine and analyse how could OPPO find a way out of the competitive mobile industry. By researching the previous data, questionnaire for the public, and analysing the previous strategies of OPPO. Eventually we will provide some suggestions and idea for OPPO to tackle those problems and would benefit OPPO in the long-term.
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Wuryandini, Ayu Rakhma; Pakaya, Lukman; Husain, Siti Pratiwi
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.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Dewi, Ni Luh Putu Sandrya; Novitasari, Ni Luh Gde
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.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.
Accounting for Zakat and Infaq (Sadaqah) at Badan Amil Zakat Nasional (BAZNAS) in North Sulawesi, Indonesia Latief, Nur Fitry
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.v2i2.532

Abstract

This study has purpose to identify the implementation PSAK No. 109 about accounting for Zakat and Infaq (Sadaqah) and describe its procedures and implications byusing qualitative approach. This study was using primary and secondary data. The primary data are derived from field research in the form of data obtained from informants, namely BAZNAS administrators and compulsory zakat (muzaki) and the secondary data consisted of various fiqh literature which contained a discussion about zakat. In addition, secondary data was also extracted from a number of BAZNAS in the form of zakat management accounting report documents. The data collection method were interviews, observation, documentation and literature study. The three sets of data analysis methods are applied as follows data reduction, data display and conclusion drawing. The results indicate that collecting of zakat from mustahik is done by means of socialization to the community and forming a Zakat Collection Unit while the distribution of zakat is done to the muzaki through several programs with allotment categories to 7 of 8 asnaf who are entitled to receive. Data from muzaki and mustahik are collected and included in the application of BAZNAS Information System (SIMBA) and then processed by this application to produce the financial reports.This study has implications for the need and competent human resources in the management of zakat including the field of Accounting and Sharia Management alsoto the need for internal supervision (auditors) and equipping BAZNAS organizations with personnel who are also fully responsible in each field. Keywords: Accounting, Zakat, Infaq, Sadaqah.
Asymmetric Effect of Macroeconomic Variables on Rice Prices Herliana, Sri
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.v6i3.2629

Abstract

Rice price movements are basically influenced by movements in macroeconomic variables. This paper analyzes whether there is an asymmetric effect of macroeconomic variables on rice prices in Thailand as the largest rice exporter in ASEAN. In analyzing the asymmetric effects of macroeconomic variables (inflation and exchange rates) on rice prices in ASEAN countries, data on rice prices, exchange rates and inflation are used. This study focused on Thailand, one of the ASEAN exporting countries. The type of data used is monthly time series data with a time span of quarterly data from 2015Q1 to 2019Q1. The estimation evaluation results indicate that using a nonlinear model to examine the effect of inflation and the exchange rate on rice prices is preferable to using a linear model. The Wald's test estimation results in the short term show that for the NARDL model with asymmetric effects in the long and short term, Thailand has only a significant inflation variable while the Exchange Rate is not significant. Long- term Wald test estimation results show that the NARDL model in Thailand is not significant in all models.
Analysis of Financial Performance in Realizing Good University Governance (Study at Manado State University) Kawatu, Freddy Semuel; Tumiwa, Ramon Arthur Ferry; Kewo, Cecilia Lelly
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.v3i3.945

Abstract

Financial management reform in university is an effort to realize good university governance in financial management. The research objective was to determine the financial performance of the Manado State University Institution, and how to reform financial management as an effort to achieve Good Governance. The research method used in this research is descriptive qualitative with the type of data qualitative data. The data source uses secondary data obtained from the Financial Statements of Manado State University for Fiscal Year 2017 - 2019. The data analysis technique used a qualitative approach with descriptive methods. This study proves that the good governance of the Manado State University has implemented financial management following Government Regulation Number 71 of 2010 and is of higher quality by taking into account the determinants of financial performance.

Page 28 of 39 | Total Record : 383

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