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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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The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure Fitriasari, Rizka
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.v6i1.2176

Abstract

The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research’s samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.
Effect of Education Levels on North Sumatra Economy Febriaty, Hastina; Koto, Murviana; Rahayu, Sri Endang
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.v2i3.586

Abstract

This study aims to determine the level of high school education (SMU) and Higher Education (PT) on the Economy of North Sumatra and to identify the effect of the level of education on the economy in North Sumatra. This type of research is a descriptive study, while the approach used is a quantitative approach with a sample of GRDP data and the Labor Force over 15 years with high school education levels (SMU) and Higher Education (PT) from 20002017. The type of data used is secondary data obtained from the Central Statistics Agency. The analysis technique used is the multiple linear regression analysis (OLS) method. The results of this study indicate that partially the level of high school education (SMA) has a positive and not significant effect on the Economy of North Sumatra and the level of education of the University (PT) has a positive and significant effect on the Economy of North Sumatra while simultaneously the level of high school education (SMU) and Higher Education (PT) has a positive and significant impact on the Economy of North Sumatra.
Bitcoin on Economic Growth (Case of 8 Asia Countries) Titalessy, Pisi Bethania; Situmeang, Radian Januari
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.v7i1.2906

Abstract

In recent years, the price of Bitcoin has risen sharply on balance, despite some fluctuations. The latest price surge of the largest cryptocurrency prompted talk about Bitcoin's future. This research was conducted to confirm the impact of cryptocurrency which is Bitcoin on economic growth in Asian countries. Many studies have talked about cryptocurrencies on the technological side, but there are still few references to research that analyzes cryptocurrencies with economic growth. Using panel data regression, this study correlates cryptocurrencies, in this case, Bitcoin, as a type of cryptocurrency that is best known with GDP as a variable that represents economic growth. This study also has 4 other variables as control variables which will ensure the results are not biased. Namely the Internet (I), Capital (K), Labor (L), and Technology (T), as in Solow's growth theory which reviews growth through its supply side, the function of production inputs. This study took samples from 8 Asian countries with the most Bitcoin transactions (Japan, China, India, Singapore, Indonesia, Malaysia, Thailand, and Hongkong) from 2014 to 2020.
Viability of Commodity Exchange in Bhutan: Assessing Challenges and Benefits Gurung, Amir; Choden, Phuntsho; Daly, S.; Singh, K.B
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.v4i1.1028

Abstract

This paper investigates the viability of commodity exchange in Bhutan and identifies its essential pre-conditions. Challenges and benefits are enumerated using exploratory and qualitative research with open-ended and semi-structured interviews. Bhutan represents an emerging South-Central Asian country successful emergence of which into the global arena in the last fifty years could serve as an example for other small and developing markets. The results of this study put challenges for farmers in two categories, before and after harvest. All post-harvest challenges can be addressed through an established commodity exchange and its three pre-conditions are essential to the development of commodity exchange in Bhutan.
Do Institutional and Banking Cost Affect Investment in ASEAN? Manzilati, Asfi; Prestianawati, Silvi Asna; Imamia, Tsumma Lazuardini
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.v5i1.1409

Abstract

ASEAN is one of the actors in the world economy. With the launch of Forging Ahead Together, it is hoped that ASEAN can strengthen its economy and attract foreign investors to invest. The entry of large foreign investment into ASEAN is an opportunity for global investors. On the other hand, the factors that affect investment are from economic as well as non-economic. One important economic factor is banking costs because investment activities are inseparable from the presence of the financial sector which can cause costs and prices. Meanwhile, non-economic factors include institutional costs arising from the quality of a country's governance. This study uses a quantitative approach with panel regression analysis method to determine whether economic factors, namely bank costs or non-economic factors, affect the level of investment in ASEAN countries.
Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Kawatu, Freddy Semuel; Kewo, Cecilia Lelly
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.v5i3.1895

Abstract

Regional Public Service Agency’s Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency’s Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public’s services and welfare, which also got Healthy grade financial performance with 74.15 score. Keywords: Implementation, Financial Performances, Regional Public Service Agency
National Bank of Kuwait AL-Hajri, Mariam; Jaramillo Serna, Maria Alejandra; AL-Mutairi, Qout; Al-Qenaei, Ghalia
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.v2i2.533

Abstract

The national bank of Kuwait was set up in 1952 as not only the first local bank but also the first shareholding company in the state of Kuwait. Thus far, NBK has set up 162 branches across 15 countries. Also, the international expansion opportunities in the state of Kuwait, NBK is among the most profitable bank. Over the year, NBK has been consistently ranked among the top 50 safest banks in the world. NBK has established strategic client relationships which have enabled it to increase its client base across the state and also in the region. The bank avails a wide range of financial and investment products and services to its individual, corporate and institutional clients. Based on the that, partnering with NBK as a digital marketing agency can help propel further recognition of NBK which will then translate to increase in its growth and profit rates.
Achieving Supply Chain Performance During the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
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.v6i3.2630

Abstract

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.
Analysis of Company Financial Performance Perum Jasa Tirta Agustina, Yuli; Juniar, Wita Ryani; Pratikto, Heri; Siswanto, Ely
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.v3i3.947

Abstract

The purpose of this study is to determine the financial performance of Perum Jasa Tirta I Malang-East Java for the period 2009-2018. This type of research used in this study is a description and the method used to measure financial performance is one of the methods of financial statement analysis. The financial statement analysis method involves several financial ratios namely liquidity ratios, leverage, activity and profitability and is measured based quantitatively data. The results showed that: Information on financial performance is needed in maintaining the company's existence; this is evident from the results Financial performance of Perum Jasa Tirta I, as seen from profitability ratios and leverage ratios, showed excellent performance even though profitability ratios and activity ratios are known to be in poor condition.
Impact of COVID-19 Pandemic on Consumer Behavior towards the Intention to Use E-Wallet in Malaysia Edeh, Friday Ogbu; Aryani, Dwi Nita; Subramaniam, Tanuja A/P; Kee, Daisy Mui Hung; Samarth, Tejas; Nair, Rajesh Kumar; Kannappan, Thirumagal A/P; Tan, Yee Shan; Teh, Yi Ching
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.v4i3.1205

Abstract

The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety. 

Page 32 of 39 | Total Record : 383

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