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Majdi Anwar Quttainah
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+62341366222
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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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Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma Maharani, Satia Nur; Rahmawati, Setya Ayu
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.v6i3.1885

Abstract

The nature of scientific accounting significantly influences cognitive processes in individuals studying the discipline. This study examines how cognitive mental processes, specifically mental accounting, shape one's ability to approach accounting concepts with innovation. Within accounting education, the Creative Problem Solving (CPS) technique, known for stimulating divergent thinking, is explored as a means to enhance cognitive creativity. This model provides learners with tools to tackle challenges, generate new ideas, and navigate transformative changes. The research emphasizes the crucial role of mental accounting in achieving success in divergent thinking in the context of accounting. Mental accounting can manifest both positively and negatively, influenced by various learning approaches. Our investigation focuses on how accounting students can cultivate positive divergent thinking amidst cognitive mental accounting dilemmas, informed by an extensive literature review. The study concludes with the development of a model that highlights the cultivation of positive divergent thinking within cognitive mental accounting challenges.
Internal Auditors Fraud Detection: A Phenomenological Study Ar'Reza, Ida Fatmawati; Wardoyo, Cipto; 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.v3i2.836

Abstract

The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with internal auditors in a state-owned company in East Java, and internal audit charter documentations. Based on the results of the interview, four conclusions from the research results are drawn. First, internal auditors literally interpret fraud and as an occupational task focusing on the internal control. Second, fraud detection is more accurately described as fraud potential detection, in which they can find redflag or fraud indication during the inspection with Risk Based Internal Audit method. Legitimacy Theory is the basis when the auditors have gained legitimacy from fraud meaning and detection, since it is in accordance with their roles, activities and competencies in carrying it out.
Trust in Online Shopping Among Generation Z: An Analysis of Key Influencing Factors Lim, Hui Ling; Lew, Tek Yew; Dat Leow, Leon Rong; Lee, Zi Ying; Li, Jiayi; Li, Yuan; Sharma, Gaurav; 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.v7i3.3618

Abstract

The rise of digital platforms has fundamentally transformed consumer behavior, especially among Generation Z (Gen Z), a cohort deeply immersed in the digital age. This study aims to investigate the factors influencing Gen Z's trust in online shopping by examining the relationships between convenience, ease of comparison, product variety, pricing and discounts, security, and environmental concerns. A quantitative method was employed, gathering data from 250 Gen Z participants, with IBM SPSS used to test the proposed hypotheses. The results reveal that pricing and discounts, security, and environmental factors significantly impact Gen Z’s trust in online shopping, while convenience, ease of comparison, and product variety show no significant influence. This research contributes to the understanding of Gen Z's online behavior, highlighting the growing importance of sustainability and secure transactions in fostering trust. The findings offer practical insights for businesses aiming to build stronger relationships with Gen Z, emphasizing the need to focus on ethical practices, competitive pricing, and enhanced security. These insights have implications for both marketers and policymakers in the evolving e-commerce landscape.
New Norm in Consumer Buying Pattern: Online Shopping Swing amid the Coronavirus Pandemic Sinha, Rupesh; Nair, Rajesh Kumar; Naik, Veena; Ganatra, Varsha; Singri, Prarthana; Singh, Padmalini; Kamble, Ashwin Ravindra; Kaakandikar, Rishikaysh; KJ, Sirisha; Modawal, Ishaan
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.v4i2.1119

Abstract

A drastic shift in the market environment was observed with the pandemic situation spread all around the world. The number of people at the workplace or marketplace also shrunk from thousands to hundreds, tens, and one-digit numbers with the thought of avoiding the crowd and being in isolation or separations to avoid contact. This rapid change in situation has brought huge overnight changes in the shopping behaviors of the customers from bulk buying in a physical market or family shopping to online shopping of all fast-moving consumer goods. There are beginnings of a shift in this approach in India. The study emphasizes the factors influencing online shopping, benefits, and challenges faced by the customers, and the preferred mode of buying for listed products along with the mode of payment. Suggestive measures to bring positive change are also discussed in the paper.
Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Sary, Izdiharningrum Ghina; Utami, Helianti; Andayani, Endang Sri
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.v5i2.1591

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)
Institutional Financial Management Analysis in Manado State University (UNIMA) Kawatu, Freddy Semuel; Tumiwa, Ramon Arthur Ferry; Mamuaya, Nova Christian; Rumagit, Merry Natalia
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.v2i1.361

Abstract

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
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.v6i2.2205

Abstract

Indonesia's primary source of state revenue, which is the center of attention, has also been impacted by the Covid-19 virus. To support the revival of Indonesia's economy, the government has introduced Minister of Finance Regulation Number PMK-86/PMK.03/2020, which provides tax incentives for taxpayers who have been affected by the Covid-19 pandemic in 2019. The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The activity is carried out by presentation and discussion method. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The results showed that more than 60% of the participants felt helped by the socialization with this topic. The benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation.
Increase Financial Capital of Top Glove in Order to Improve Environment and Sustainability: The Case of Top Glove Wu, Michelle Zi Ying; Kee, Daisy Mui Hung; Loo, Yuan Kun; Goh, Shie Jie; Alyanbaawi, Hani Jumah
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.v3i1.730

Abstract

Nowadays, global warming has become serious environmental issue that may affect humans and other living organisms. This is caused by the emissions of greenhouse gases. This problem has also led to climate change which will bring impacts to business, community and the environment. Therefore, it is everyone’s responsibility to face this environment issues. Top Glove contributes the emission of carbon dioxide as the employees operate the machines using fossil fuels. In 2018, their gas consumption was at 16.98kg carbon dioxide emissions per carton of gloves produced. In line with recognizing the effect of climate change, they aim to reduce 8% of carbon dioxide emission annually. Thus, they have applied biomass which is renewable energy at 6 factories to tackle this problem. However, we need to encourage more renewable energy by expanding the application of this green energy throughout Top Glove factories. Top Glove face the problem of insufficient financial capital to invest the modern technology for every factory. Hence, they need to solve the problem of their financial problem in order to improve environment issues. Next, Top Glove is the world’s largest manufacturer of gloves and it was founded since 1991. It has proficient experiences in manufacturing gloves. One of many reasons behind this success is they have an effective and efficient system in managing company. Besides that, they also take care of the well-being of their employees. Furthermore, they introduce environment friendly product to the community. As this paper will show, there is still changes and improvement that can be made, in order to integrate sustainability well into Top Glove’s business strategy.
A Case Study: How Social Media Advertisement Influences Consumer Behavior Toward a Fast-Food Restaurant Lok, Yee Huei; Jian, Oh Zi; Chaudhary, Manoj Kumar; Khairul Azhar, Nurin Amni Bt; Azizi, Nurin Zahirah Bt; Azman, Nursyazana Afiqah Bt; Hassan, Nurul Husna Bt; Rohaan, Mohd; Kumari, Nidhi; Kee, Daisy Mui Hung
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.v7i2.3250

Abstract

Social media has become an increasingly important platform for shaping consumer behavior toward brands. Subsequently, social media is widely utilized and favored in most nations. This study examines the role of social media advertisement in shaping consumer behavior toward McDonald's. A mixed-methods approach was used, consisting of a survey of social media users and an analysis of McDonald's social media presence. The study found a mixed customer response to social media advertising. While a significant portion of respondents expressed initial interest in exploring products or services further after encountering them on social media, the research also identified a segment of customers who were less likely to be swayed by such marketing. The study also highlighted the influence of social media advertising on consumer behavior, particularly purchase decisions (beta = 0.340). However, the effectiveness of these ads likely depends on individual consumer interests and motivations. McDonald's should consider this when tailoring their social media advertising strategies.
Advertising Strategies of Hyundai Motors In Indian Market Reddy, L. Sudershan; P V, Ranjith; Sabnis, Saili; Ganatra, Varsha; Shastry, Kailash; Elviona, Anastasya; Sin, Liem Gai; Chee, Yaw Nee; Kee, Daisy Mui Hung; A/P Perak Kerof, Chareeya; Qianya, Wang; Jiaze, Wei
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.v4i1.1037

Abstract

India’s leading passenger car exporter which is Hyundai Motors India Limited has a market share of India’s total car exports about 26 % in 2019. The term strategy is intended a lot for all business entities in today's competitive marketplace. When a company has a distinctive and distinct benefit, it must be inventive with its marketing strategy. Hyundai has introduced and embraced numerous strategies for securing the overall demand for brand placement. This study attempts to investigate traditional and digital advertising conducted by Hyundai Motors Company which will enhance the success of the company in terms of creating the brand and facilitating user engagement. Close-ended questionnaire is used to collect the data for this study. The data was collected from individuals with different income ranges in India through a non-probability purposive convenience sampling method. The result of this study showed that generation nowadays know more about the products through broadcast advertising such as TV and digital media rather than print media such as newspaper and magazine. Therefore, Hyundai Motors should invest more marketing strategy in broadcast and digital advertising.

Page 31 of 39 | Total Record : 383

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