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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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Factors that Influence Consumer Purchase Intention: A Case Study of 99 Speedmart in Malaysia Tan, Seok Theng; Tan, Suk Yi; Tan, Su Chi; Tan, Wei En; Abdullan, Manar; Khadran, Reem; Sharma, Sweety
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.v5i2.1596

Abstract

99 Speedmart is recognized as a fast-growing chain of delectable mini-markets because of its intense focus on customer satisfaction, aggressive responsiveness, and marketing strategies. This study investigates the factors that influence the customer purchase intention at 99 Speedmart. We examine five key factors, namely perceived usefulness, perceived trust, perceived convenience, customer satisfaction, and customer loyalty, and how these five factors influence consumer purchase intention. Besides, we examine if perceived usefulness, trust, convenience influence customer satisfaction, and loyalty. We also intend to identify if customer satisfaction influences customer loyalty. A total of 150 respondents were collected, and data were analyzed using SPSS. The findings revealed that perceived usefulness and perceived convenience have a direct positive relationship with purchase intention. Besides, perceived usefulness, trust, and convenience positively influence customer satisfaction, while only perceived trust directly influences customer loyalty. Customer satisfaction was found to have a direct link to customer loyalty. This study provides new insights on the topic of consumers' purchase behavior. Keywords: 99 Speedmart, Customer Loyalty, Customer Purchase Intention, Customer Satisfaction, Malaysia, Perceived Convenience, Perceived Trust, Perceived Usefulness
Stakeholders Theory and Its effects on Organization's Technological Change Alsbaity, Maryam Abdalrazaq
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.v1i1.111

Abstract

This paper intends to investigate the effectiveness of the Stakeholders Theory in the organizational process of Technological change. It focuses on the importance of involving every stakeholder in the decision-making process. This focal point will be interpreted through integrating the Systems Theory with the organization's adaptive stage. It also shows how the Board of Directors (hereinafter, BODs)1and the executives manage this change and apply leadership skills when dealing with each stakeholder. This research deploys the stakeholders theory specifically focusing on shareholders, investors, management, employees and customers. The anticipated findings indicate that the application of governance theories and specially stakeholders theory is highly impactful. This paper intends to compare the typical outcomes based on literature with outcomes based on real life applications of organizational technological change. It shall be interpreted through a selection of change management models, CVC2 analysis and technological change models. Moreover, measurements of the outcomes for each stakeholder's participation will be presented through (e.g. employees performance, ROI3, etc.).
Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance Jeandry, Gregorius; Mokoginta, Rena Mustari
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.v6i2.1788

Abstract

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
Working Capital and Debt Policy on Profitability of The Companies Lumapow, Lihard Stevanus; Tumiwa, Ramon Arthur Ferry
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.v3i2.832

Abstract

Profitability is a measure of a company's success in making a profit. The objectives of this study are: (1) to test and analyze whether profitability is affected by working capital, and (2) to test and analyze whether profitability is affected by debt policy. This research uses quantitative research methods, using a sample of 12 automotive and components companies listed on the Indonesia Stock Exchange in 2012 to 2017 with a purposive sampling technique. The analysis technique in this study uses panel data with multiple regression. The results obtained indicate that working capital has a negative and not significant effect on profitability, as well as debt policy variables have a negative but not significant effect on profitability.
Riding the FinTech Wave: Exploring Service Satisfaction and Trust among Generations Y and Z Kee, Daisy Mui Hung; Kum, Yi Ling; Lee, Jia Hee; Lee, Ngee Cheng; Lee, Xin Ting; Muckar, Daman Singh
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.v7i3.3616

Abstract

Financial technology, or FinTech, is revolutionizing banking worldwide by introducing innovative services. However, clients' comprehension and willingness to embrace or adapt to new technologies remain uncertain. As FinTech continues to disrupt traditional banking procedures, it is critical to investigate how these innovations affect Generation Y and Z's perceptions of service satisfaction. As a result, the objective of this study is to determine the major characteristics that impact client satisfaction and trust in the use of FinTech-based services. Data from 250 respondents who use FinTech services show that User Trust and User Satisfaction are important for them when adopting FinTech. The results indicate that security, privacy, ease of use, and convenience are the key factors positively influencing user trust and satisfaction in FinTech services, with a reciprocal relationship between trust and satisfaction. This symbiotic relationship highlights the importance for FinTech companies to prioritize both customer satisfaction and trust-building initiatives to foster long-term relationships with their users.
Factors Affecting the Revenue of Air Asia Berhad During Covid-19 Pandemic Singh, Padmalini; Sinha, Rupesh; A/P Nagenthran, Yarshinni; Teoh, Kok Ban; Yong, Hui Yee; Wijaya, Shahwatul Hajjah Islamia; Aryani, Dwi Nita; Singh, Himanshi; Das, Abhijit; Dabeer, Sindhu L
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.v4i2.1115

Abstract

Air Asia Berhad is very well-known as the low-cost airline, the headquarter is located in Kuala Lumpur, Malaysia. It is the largest airline in Malaysia by fleet size and destinations. It has consistently been named as the world’s best low-cost carrier for 11 years by Skytrax. Low-cost plan helps the company to earn profit in fact. However, in 2020, the revenue of Air Asia Berhad has decreased terribly due to the Covid-19 pandemic. Covid-19 pandemic began to spread in the final week of January 2020 at Malaysia and until this moment in time, the whole world is still facing the pandemic. It is also known as Coronavirus which can be spread through air and close contact. Due to Covid-19 pandemic, the passengers carried has been decreased by 74% by January to December 2020 on comparison with January to December 2019 which directly implies less revenue generation. Furthermore, many of the staff has been laid off. The particular aim for this research is to determine the factors affecting the revenue generation of the company during Covid-19. Google form was used to collect the needed information for this research. With the collected data through the study, it was found out that restrictions in travelling, paucity of passengers and high number of workers in the company are the main factors giving the current impact to the company’s revenue.
A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period Utama, A.A. Gde Satia; Verma, Monica; Ng, Jing Yi; Kee, Daisy Mui Hung; Nga, Chun Shuen; Izzati, Nik Nadia; Ng, Yu Xuan; Khoiruwnia, Fadhilah
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.v5i1.1415

Abstract

During the pandemic period, people nowadays have two shopping choices, either online or shopping at physical stores. The research was conducted to investigate the impact of the rising of E-commerce during the pandemic period against Tesco consumer purchasing behavior. Three hypotheses are carried out to determine the direction of this research. This research was conducted by having a survey with 100 eligible respondents. Descriptive analysis, regression analysis, and other tests were summarized to determine the relationships of the three hypothesis. The findings indicate that social need, convenience, and business performance have a simultaneous effect on consumer purchasing behavior. Consumer purchasing behavior was statistically associated with convenience and business performance.
Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
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.v6i2.1540

Abstract

The quality of the company's annual financial reports does not only depend on the company's personal factors but also on the effectiveness of the use of systems. From an economic point of view, the people of Sukawati are more involved in trading. Therefore, the existence of a village lending institution is necessary to support the business capital. This study aims to determine the effectiveness of applying accounting information systems. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors that influence the effectiveness of using accounting systems. The research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positive effect to use Accounting Information Systems. This research is expected to strengthen the function of the accounting information system in order to avoid all forms of fraud through factors that have a significant effect on this research.
Financial Ratio in the Analysis of Earnings Management Christiana, Irma; Purnama, Nadia Ika; Ardila, Isna
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.v3i1.714

Abstract

Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
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.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

Page 33 of 39 | Total Record : 383

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