cover
Contact Name
Majdi Anwar Quttainah
Contact Email
adm.ijafap@gmail.com
Phone
+62341366222
Journal Mail Official
adm.ijafap@gmail.com
Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Location
Kab. malang,
Jawa timur
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,
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.
Articles 383 Documents
Do You Like Online Shopping? A Case Study Courier Service Quality and Customer Satisfaction Between Malaysia, Indonesia, and India Chew, Pei Qi; Cheong, Le; Chin, Zhi Ying; Chen, Zhi Hao; Giantoni, Fathika Medinna; Aditya, Muhammad Asyraf; Panchal, Dhruv; Nayeem, Sk Abdul
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.v7i3.3620

Abstract

The surge in online shopping has led to a growing demand for courier services, making it crucial to understand how service quality impacts customer satisfaction. This study aims to evaluate the effect of five key service quality dimensions—tangibility, reliability, responsiveness, assurance, and empathy—on customer satisfaction in the courier industry across Malaysia, India, and Indonesia. An online survey was conducted with 150 respondents from Universiti Sains Malaysia (USM), Universitas Brawijaya, Indonesia, CMS Business School, India, and IMS Engineering School, India. Regression analysis revealed that only empathy had a significant positive relationship with customer satisfaction, while tangibility, reliability, responsiveness, and assurance did not show significant impacts. These findings suggest that courier companies should focus on improving empathy in their customer service interactions to enhance satisfaction. Understanding and addressing customer needs through personalized service can lead to higher satisfaction and loyalty. This study contributes to the literature on service quality in the courier industry, particularly in the context of online shopping across multiple countries.
The Impact of Marketing on Customer Loyalty: A Study of Dutch Lady in Malaysia Kee, Daisy Mui Hung; Murthy, Raemathy; Ganasen, Raghavi; Lingam, Rasitraa Ru; Chandran, Raveen
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.v4i3.1203

Abstract

Dutch Lady Milk Industries Berhad is one of the most successful manufacturers and suppliers of dairy products in Malaysia. Dutch Lady supplies dairy products packed with essential nutrients and vitamins for people of all ages, ranging from infants to adults. This study aims to investigate the impact of marketing on customer loyalty. A survey through Google form was conducted among different age group people to identify the most effective Dutch Lady's marketing tools. This study showed that one of the most effective marketing tools used by Dutch Lady in Malaysia is 'free samples' under promotion tools that help consumers raise brand awareness and reach the target audience. It also helps to retain customers and create customer loyalty. Therefore, the Dutch Lady should invest more marketing strategies in giving out free samples to potential and current customers.
That's What I like: A Study of Consumer Behavior on Purchase Intention Towards Pepsi Binti Johari, Juliana; Tan, Ee Ming; Binti Jin Sohaimi, Syaza Najihah; Tan, Jia Yin; Alsallal, Fatmah Yousef; Supilit, Suzarmie; Alfarhan, Dalal
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.v5i2.1595

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
Are the Profitability of Companies Influenced by Working Capital and Liquidity? Tumiwa, Ramon Arthur Ferry; Mamuaya, Nova Christian
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.v2i1.357

Abstract

The purpose of our study is to examine and analyze: (1) the effect of working capital on profitability, (2) the effect of liquidity on profitability, and (3) the effect of working capital and liquidity simultaneously to profitability. This research was conducted at the ceramics, glass, and porcelain of manufacturing companies that listed on the Indonesia Stock Exchange (IDX) 2012-2016. The companies analyzed amounted to 6 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 10 programming computer. The results of this study found that working capital has an insignificant relationship with profitability. The liquidity has an insignificant with profitability. The working capital and liquidity have no significant effect on profitability, simultaneous. Keywords: Working Capital, Liquidity, Profitability, Manufacturing Companies, Indonesia Stock Exchange
The Impacts of Corporate Governance on Dividend Payout Ratio Policy Before and During the Covid-19 Era: The Study Case in the Energy Industry in Indonesia Laturette, Kazia; Hartono, Wendra; 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.v6i2.2371

Abstract

This study aims to analyze the impacts of good corporate Governance during the Covid -19 era on Indonesia's dividend payout ratio policy. Moreover, during the Covid-19 era, higher management such US boards of Directors have been urged to deal with all difficulties and uncertainties in the business situation. During the Covid-19 era, energy has faced big challenges due to lockdown policy in many big areas, leading to disruptive global economic supply chains. Due to the lockdown, the number of energy demands has decreased. Henceforth, the price is becoming more expensive. This research will show and compare the conditions of the energy industry before and during the Covid-19 Pandemic. This research is categorized quantitative research which the sample obtained from the secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. The study showed that only the boards of Directors and Commissioners Independent before the Pandemic affected the dividends payout ratio.
Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District Danayanti, Ni Luh Intan; Mahaputra, Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
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.v3i2.830

Abstract

This study aims to determine the effect of the application of internal control structures on the efficiency of lending. This research was conducted in all savings and loan cooperatives of Sukawati Subdistrict registered with the Gianyar Regency Cooperative Service. The sampling technique used is saturated sampling. The sample in this study amounted to 68 respondents from 34 populations. The data analysis technique is multiple linear regression analysis. The results showed the control environment, risk assessment, and monitoring variables had a positive effect on the efficiency of lending. Whereas Control, Information and Communication activities do not affect the efficiency of credit distribution to savings and loan cooperatives.
Analyzing Savings Behavior Among University Students: A Case Study of Bank's Financial Education Initiatives Teoh, Kok Ban; Nerkar, Saurabh Ravindra; Darware, Sakshi Ajay; Zaki, Siti Nazurah binti Mohd; Taufik, Nur Ain Afiqah Binti Mohd; Abdullah, Haziqzul Najmi Bin; Renyue, Zhang; Padam, Charu; 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.v7i3.3617

Abstract

This study investigates the impact of Maybank’s Financial Education Initiatives and financial goal-setting on the savings behavior of university students. Utilizing both primary and secondary data, the study aims to determine how financial education and the establishment of measurable financial goals influence students' savings habits. Primary data was collected through an online survey distributed to 200 university students using a Five-Point Likert Scale to measure responses regarding their participation in financial education programs, financial goals, and savings behavior. Secondary data was sourced from relevant academic journals focusing on accounting and finance research in the Asia Pacific region. The results reveal that both financial education and goal-setting significantly influence savings behavior, with financial goals exhibiting a stronger effect. Regression analysis shows that financial goals (? = 0.386) have a higher impact on savings than Maybank’s Financial Education Initiatives (? = 0.270). The study concludes that while financial literacy is crucial, goal-setting plays a more pivotal role in promoting consistent saving behavior. The findings imply that financial literacy programs should integrate goal-setting strategies to maximize their effectiveness in fostering long-term financial responsibility among students.
The Impact of Covid-19 on McDonald’s Business: A Case Study of Malaysia Kee, Daisy Mui Hung; Toh, Aik Long; Chong, Jin Hui; Teng, You Ming; Ooi, Shawn Jinq Cheng; Chong, Rachel Xin Jie
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.v4i2.1114

Abstract

The purpose of the study is to identify the impacts of Covid-19 on McDonald’s business in Malaysia. McDonald’s is one of the largest fast-food franchises, and its franchisee is expanding yearly in the global market. Its mission is to become the favorite place and way to eat and drink. A total of 100 respondents were surveyed. Results indicated that the Covid-19 has an impact on its business performance. The impacts are the drop in sales, an increase in operational costs as well as changes in their operation.
Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store Rumagit, Merry C. N.; Sharma, Aarti; Angelle, Antonette; Kee, Daisy Mui Hung; Nik, Annie Ke Ching; bin Bachotan, Azman; Bian, Shiqi; Pelealu, Christovel
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.v5i1.1414

Abstract

The purposes of this study are to study the factors influencing consumers' purchasing behavior in Uniqlo, find determinants of consumers' purchasing behavior, and understand consumers' views on the various factors. The marketing idea is consumer-oriented, with a focus on the consumer rather than the product. We distributed a survey questionnaire to 100 Uniqlo consumers to collect data. The results show that consumers' purchasing behavior in Uniqlo is affected by psychological, personal, social, and cultural factors. The combination of these factors helps the consumer to make further purchasing decisions. Additional findings also provide specific features to improve Uniqlo's chances of enhancing customer satisfaction and suggestions for future development.
The Role of The Central Bank on Economic Growth (Study Case: Indonesia) Wijaya, Asyadia Haq Zahra; Ismail, Munawar; Santosa, Dwi Budi
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.v6i1.2134

Abstract

Over the past decade, Indonesia has had a relatively low economic growth rate compared to several countries in Southeast Asia. The role of the central bank is one of the instruments that need to be considered to encourage economic growth in Indonesia. As a result, examine how the central bank influence economic growth through controlling inflation, current rate, and interest rate as a policy is the purpose of this study.  Interest rates and exchange rates are shown to be significantly corelated to the economic growth in both the short- and long-term in this study using the ARDL approach. This discovered there is no significantly correlation between inflation and economic growth over the long and short terms. The analysis demonstrates the many steps the central bank has taken to promote economic growth.

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