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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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A Study on Nestle Promotion Strategy Singh, Padmalini; Sin, Liem Gai; Binti Kama’Aziri, Nur Shafiqah; Jian, Oh Zi; Binti Mohd Azlan, Nur Amiera Sofea; Binti Ibrahim, Putri Nur Illya Balkhis; Sheng, Dave Hoo; Kee, Daisy Mui Hung; Heng, Joseph Tan Soo; Wee, Liew Siaw; Ying, Lim York
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.v4i1.1033

Abstract

This study aims to identify the most effective promotional medium used by Nestle. Nestle is the most successful manufacture which processes high quality and nutrition food and beverage to the Malaysians. To inspire consumers to purchase their products, Nestle must transform their promotional strategies frequently. A research will be conducted to collect information from respondent based on different characteristics to identify which is the most effective promotional medium used by Nestle. Through this research, we establish that the most effective promotional medium is Buy 1 Get 1 under sales promotion that helps consumers save more money. We have applied the implication idea to Nestle that can satisfy the customers’ needs and achieve sales target.
Disparity And Volatility of Horticultural Prices In Indonesia Before and During Pandemic Period (2019 and 2020) Bhinadi, Ardito
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.v6i1.2116

Abstract

Disparity, volatility, and asymmetry of horticultural agricultural commodity prices are important to study during the COVID-19 pandemic. The increase in horticultural prices can cause inflation and reduce the level of real welfare. The disparity in horticultural prices will encourage the flow of goods from low-priced to high-priced areas. The volatility of food prices during the COVID-19 pandemic will add economic pressure to the community. This study aims to analyze the disparity and volatility of horticultural prices and the transmission of food prices from upstream to downstream before and during the 2019-2020 pandemic. The analytical tools used are the average, price difference, coefficient of variation, and error correction model. The results show a disparity in food prices between provinces in Indonesia. Price disparities increase during the pandemic. Price volatility during the pandemic for horticultural commodities is higher than before the pandemic. Changes in horticulture prices at the upstream level significantly affect price changes at the downstream level.
Accounting Fraud Tendency on Village Credit Institution Putra, I Gede Cahyadi; Saitri, Putu Wenny; Gunadi, I Gusti Bagus Ngurah
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.v2i2.538

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions
Do Underlying Assets, Duration, Default Risk Level, Sukuk Liquidity, and Profitability Affect Sukuk Yield? Irawati, Dwi; Fadhila, Layla Nur
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.v7i1.2898

Abstract

The purpose of this research is to determine how underlying assets, duration, default risk level, Sukuk liquidity, and profitability affect Sukuk yields between 2016 and 2019. One of the primary motivations for such studies was the failure of asset-based Sukuk with low default risk but not with asset-backed Sukuk. Then, this study focuses on two types of Sukuk, namely asset-based Sukuk and asset-backed Sukuk, and how the yield of each type is determined by the underlying asset. Until then, duration, default risk level, Sukuk liquidity, and profitability are used as control variables in evaluating the impact of underlying assets on Sukuk yields. This study employed an analysis of the difference between the two independent sample groups as well as multiple regression. The analysis was performed on each type of Sukuk. The analysis revealed that the Sukuk yields of the two groups differed, with an asset-based Sukuk generating more than an asset-backed Sukuk. Meanwhile, in asset-based Sukuk, the risk of default raises the yield while duration, liquidity, and profitability remain unchanged. The default risk level and profitability do not affect the yield in the asset-backed Sukuk group, whereas the duration and liquidity of the Sukuk have a positive effect on the yield.
Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City) Wahid, Muhammad Irsan Y Hi; Handayati, Puji; Firmansyah, Rizky
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.v3i3.953

Abstract

The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study research type. The subjects of this study were Oro-oro Ombo's dairy farm and the research object was dairy cows. The primary data used in this study are the results of interviews with informants who are directly responsible for managing the cattle farm business. Meanwhile, secondary data is used to support the primary in the form of documents that are related to the object of research. The results showed that the recognition of biological assets in the form of cows in accounting treatment according to cattle breeding is recognized as fixed assets and the measurement of biological assets is measured at fair value or equal to market prices. The reporting carried out by the farm includes a simple report that only shows the amount of income received for a month and also records the expenses incurred by the farm. Disclosure of biological assets on farms in the form of dairy cows contains a policy that does not recognize the classification of assets based on assets based on the productive life of the assets. So that the biological assets on Oro-oro Ombo's dairy farm, starting from recognition, measurement, reporting and disclosure are not in accordance with SAK-ETAP standards.
Factors Determining the Effectiveness of Sharia Bank Marketing Management During the Covid 19 Pandemic in Gorontalo Province Wolok, Tineke; Kango, Umin
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.v4i3.1211

Abstract

The Covid-19 pandemic brings a significant impact on the revenue of the banking industry in addition to new challenges and risks. The micro, small and medium enterprise sector feels its great effects as the pandemic affects the ability of Islamic banks to obtain deposits from them and the level of demand for financing for productive business investments through Islamic banks. This study analyzes various determining of the effectiveness of Islamic banking marketing management in Gorontalo Province. This paper applied a qualitative method with a descriptive-analytical approach, verification, and exploratory by collecting the primary data from unstructured interviews to information sources (key informants and informants). The data was analyzed by a qualitative descriptive model in the form of data collection, data reduction, data display, and conclusions. Besides, to deepen the results of the study, a Focus Group Discussion (FGD) was conducted with all relevant competent stakeholders. The results of the study are expected to be used by local governments and Islamic banking actors in Gorontalo Province.
Transforming into a Cashless World: Factors Driving Brand Loyalty of Touch ‘N Go E-Wallet in Malaysia Lee, Hui Shan; Rajandran, Lavanessh A/P; Lai, Yung Wei; Karunamurthy, Kirubasshini A/P DM; Anand, Vivek; Shashank, B.; Qadri, Rehan Faisal
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.v5i3.1873

Abstract

In this digital era world, people can buy anything via mobile wallets instead of physical cash. A transformation of a cashless society becomes a new consumer behavior in this 21st century. Especially during the COVID-19 pandemic, people are more encouraged to use an e-Wallet to lower the virus's risk. Therefore, Touch ‘n Go with millions of users, has become an important application in this cashless world. This paper aims to examine the factors driving brand loyalty to Touch ‘n Go e-wallet. There are 150 Touch ‘n Go users who participated in our survey and the results were analyzed using SPSS. With that, we found out that perceived usefulness, perceived ease of use, reliability, and safety affect brand loyalty. This research provides insightful results and information about Touch ‘n go e-Wallet. Keywords: Brand Loyalty, Perceived Ease of Use, Perceived Usefulness, Reliability and Safety, Touch ‘n Go
The Influence of Profitability Ratio To Share Price On Telecommunication Company Listed In Indonesia Stock Exchange Period 2013-2015 Muktamaria, Muktamaria; Sukoco, Agus
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.v1i1.116

Abstract

Influence is a power that can shape or change something else. So in this study the authors examine about how much power that is or caused by the analysis of Profitability ratios to stock prices. The purpose of this research is to know the profitability ratios of telecommunication companies listed in Indonesia Stock Exchange period 2013-2015, to know the stock price of telecommunication company listed in Indonesia Stock Exchange period 2013-2015, and to know how influence profitability ratio to stock price of telecommunication company . This research is conducted on telecommunication companies listed in Indonesia Stock Exchange period 2013-2015 that is, PT. XL Axiata Tbk, PT. Smartfren Telecom Tbk, PT. Indosat Tbk, PT. Telekomunikasi Indonesia Tbk, PT. Tower Bersama Infrastruktur Tbk, PT. Solusi Tunas Pratama Tbk, PT. Inti Bangun Sejahtera Tbk. The data used are secondary data in the form of financial statements.
The Importance of Community Welfare in Economic Growth Through Government Spending Hasbiah, Hasbiah; Hasanuddin, Basri; Madris, Madris; Iswanto Anwar, Anas
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.v6i3.1893

Abstract

This research is aims to provide evidence that general allocation funds and special autonomy funds effect on economic growth by mediating community welfare. The type of this research used is quantitative research with a descriptive approach. The analysis and research were carried out by using the time series data for 2018-2021 and cross-section data from 13 regencies/cities in West Papua Province. The results of this study found that the general allocation fund had a positive and significant effect on economic growth; special autonomy funds have a positive and significant impact on the welfare of the community; available allocation funds have a negative and significant effect on public interest; special autonomy funds have a positive and significant impact on the interest of the community; economic growth has a positive and significant effect on people's good; general allocation funds have a significant positive impact on people's welfare through economic development; special autonomy funds have a significant positive impact on people's interest through economic growth. It is expected that the governments will be able to recognize the potential and resources that can be developed in each region so that regions can be fiscally independent.
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Fitriyah, Suaibatul; Makaryanawati, Makaryanawati; Fauzan, Slamet
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.v3i2.837

Abstract

The main goal to be achieved by a company is to increase its value. Having high company value, the owners will gain higher prosperity. Company value is a particular condition achieved by a company reflected in the stock market price. Strategies to increase it are important. This study aims to determine the effect of corporate governance (X1) on company value (Y) and to determine conditions of financial health (X2) on company value (Y). This research is an associative type of hypothesis testing. Companies used in this study are those listed in the Indonesia Stock Exchange during the 2014-2017 period. The sample selections use purposive sampling with the criteria that the companies are CGPI participants and not engaged in finances with 29 companies as the samples. The analysis technique used is multiple regression. The results of the study show that: 1) good corporate governance does not affect the company value. 2) The condition of financial health has a positive effect on company value. The limitation in this study is the lack of research samples, because there are very few companies that participate in the CGPI ranking program. The results of this study are expected to be used as a reference for future researches, besides that research related to corporate governance should use measurements or other indicators to obtain different results.

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