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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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The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Kepramareni, Putu; Dewi, Ni Nyoman Santi; Yuliastuti, Ida Ayu Nyoman; Simanjuntak, Yolanda Patrician
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.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.
Financial Feasibility of Cattle Breeding Partnership in South Lampung Regency Handayani, Sri; Noer, Irmayani; Kenali, Eko Win; Adhianto, Kusuma
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.v4i3.1200

Abstract

The arising problem in South Lampung Regency is that the pattern of cattle breeding runs on people's businesses scale related to other farming.  The farmers established partnerships with feedlots to tackle the hardships of developing cattle breeding for more effective and efficient results. The disproportionate structure of cattle breeding should be analyzed carefully. This research aims to analyze the feasibility of a cattle breeding partnership in the two cattle breeding centers of the South Lampung Regency.  The data were quantitatively analyzed with feasibility analysis and the indicators are NPV (Net Present Value), Net B / C (Net Benefit Cost Ratio), PP (Payback Period), and IRR (Internal Rate of Return.  The research results indicate that the profit scheme is IDR 20,353,930. As the Net B/C ratio is higher than 1, the business is feasible. Also, the IRR value of 29.9% signifies that the business is economically feasible.
The Impact of Delivery, Menu Variety, Pricing, Promotion, and Food Quality on Customer Satisfaction: Mediated by Perceived Value Effendi, Azura Abdullah; Hui, Gan Kia; Binti Che Kahar, Intan Azmira; Binti Mohamad Sukeri, Irdina Humaira; Xiang Ming, Irene Lee; Jia Xuan, Jasmine Wong; Vartharaju, Jayaneswari A/P; Joan N, Griselda; Ali, Anees Janee; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3834

Abstract

Foodpanda struggles with delayed deliveries, inconsistent food quality, limited menu variety, and pricing issues, leading to ongoing customer dissatisfaction despite promotional efforts. This study examines the impact of delivery experience, menu variety, pricing perception, promotion, and food quality on customer satisfaction with Foodpanda Malaysia, with customer perceived value as a mediator. A total of 135 respondents were surveyed to investigate how these factors influence customer satisfaction. The results show that Foodpanda's customer satisfaction is driven by delivery experience, pricing perception, food quality, and customer perceived value, with pricing perception being the most influential. Menu variety and promotion type have no significant impact. Delivery experience and pricing perception also indirectly boost satisfaction by enhancing perceived value, whereas menu variety, promotion type, and food quality do not significantly affect perceived value. The study highlights the importance of perceived value as a mediator, offering actionable insights for improving customer experience in the food delivery industry.
Predicting Stock Returns in Indonesian Technology Companies Mariyani, Ni Putu; Saitri, Putu Wenny; Yuria Mendra, Ni Putu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3639

Abstract

Stock return is one of the considerations for investors in making investment decisions because when investing in shares, investors prefer companies that can provide high returns. This research aims to test and analyze the influence of several variables, including the proportion of profit margin earnings before interest, taxes, and depreciation (EBITDM), current ratio (CR), debt-to-equity ratio (DER), total asset turnover (TATO), and price-to-book value (PBV) on stock return in the technology sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The population in this study consists of companies in the technology sector listed on the IDX during the 2021–2023 period. The sample selection in this study used the purposive sampling method, with observations of 39 technology sector companies, and employed multiple linear regression analysis techniques. The research results show that the variables CR, TATO, and PBV have a positive effect on stock return, while EBITDM and DER have no effect on stock return. For further research, it is recommended to include other independent variables, such as return on equity (ROE), net profit margin (NPM), and dividend yield (DY). Additionally, subsequent studies should consider expanding the sample scope and extending the observation period.
Factors Influencing Oil Palm Plantation Companies’ Disclosure of Biological Assets Nugroho, Tio Sandela; Sunaryo, Kunti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3649

Abstract

Complete regulations regarding biological assets are contained in the PSAK 69 Statement which adopts the provisions of IAS 41. This research aims to provide empirical evidence regarding the influence of biological asset intensity, growth, public ownership, type of public accounting firm (KAP), and internationalization level on biological asset disclosure. The population in this study were oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2022. The sample was selected using a purposive sampling method, and from the specified criteria, 14 companies were selected with a total of 70 observation data. This research is a quantitative study using secondary data, which is then analyzed using the multiple regression method. The research results show that the intensity of biological assets has a positive effect, while the level of internationalization has a negative effect on the disclosure of biological assets in oil palm plantation companies listed on the IDX in 2018-2022. However, the variables of company growth, public ownership, and type of KAP had no effect on the disclosure of biological assets in oil palm plantation companies in that period. This research implies that oil palm plantation companies with higher biological asset intensity are more likely to disclose biological assets, while internationalization negatively impacts such disclosure practices.
Determinants of Dividend Policy During the COVID-19 Pandemic Prihatni, Rida
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3752

Abstract

This study aims to examine the effect of company growth, profitability, free cash flow, and corporate social responsibility (CSR) on dividend policy during the COVID-19 pandemic. The dependent variable of this study is dividend policy, while the independent variables are company growth, profitability, free cash flow, and CSR. The population of this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2021. Sampling is based on purposive sampling. The sample criteria are manufacturing companies listed on the IDX in 2020–2021, using rupiah currency in their financial statements, and having complete financial statement data. The data analysis technique used in this study was logistic regression. The results showed that company growth and free cash flow did not affect dividend policy, while return on assets (ROA) and CSR had a positive effect on dividend policy. The value of the coefficient of determination (R²) shows that 34.6% of the dividend policy of the consumption industry subsector for the 2020–2021 period can be explained by company growth, profitability, free cash flow, and CSR. This research suggestion is that future research is expected to use other independent variables besides those contained in this study, such as other financial and non-financial variables. In addition, future research can use other measurement proxies, expand the research sector, and extend the research period so that the research scope becomes wider.
Analysis of Price Volatility and Downstream Strategy for Shallot Price Stability in Java Island Bhinadi, Ardito; Simatupang, Bulan Lestari Yasinta
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3659

Abstract

Shallots are one of the horticultural products of seasonal crops whose prices have high volatility. Shallots are one of the commodities contributing to inflation in Java. This study aims to analyze the volatility and disparity of shallot prices in Indonesia in 2019-2024, focusing on provincial areas in Java. The analysis tools used price disparity, the food price variation coefficient, and importance-performance analysis. The study results show significant price fluctuations across different regions in Java. Shallot prices in Banten Province are elevated because of insufficient local supply. The price of shallots in East Java Province, which serves as the primary production center, tends to be lower than in other Java provinces. This study identifies the need for downstream processes as a strategic step to stabilize shallot prices. According to this study, improving infrastructure, research and development (RD), and price stability measures is imperative to lower shallot price volatility, guarantee higher farmer earnings, and guarantee that consumers experience more stable pricing. Agriculture downstream is a crucial strategy to overcome shallot price volatility and improve overall supply chain efficiency.
The Analysis of Factors Affecting the Quality of Local Government Financial Reports in Karangasem Regency Ida Ayu, Ratih Manuari; Ni Putu, Widya Wati; I Gede, Cahyadi Putra
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3809

Abstract

Government financial reports are essentially a form of accountability by the government to the public regarding the management of public funds, whether from taxes, levies, or other transactions. As we know, financial reports serve as a medium for an entity, in this case, the government, to account for its financial performance to the public. This study aims to analyze the influence of leadership ethics, human resource competence, employee commitment, accounting knowledge level, and the role of supervisory bodies on the quality of local government financial reports in Karangasem Regency. The sample used in this study consisted of 25 Government Work Units (SKPD) in Karangasem Regency with 99 respondents. The sampling technique used in this study was purposive sampling. The data analysis technique employed was multiple linear regression analysis. The results show that leadership ethics, human resource competence, and the role of supervisory bodies have a positive impact on the quality of financial reports, while employee commitment and accounting knowledge level do not have a significant effect on the quality of financial reports. Future research could develop this study by using other variables that theoretically influence the quality of financial reports, such as government accounting standards (SAP).
Analysis of Institutional Quality Impact on Foreign Direct Investment: A Case Study of Countries in America, Asia, and Europe Suripto, Suripto; Prihandika, Galih Dwi; Khoirudin, Rifki
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3579

Abstract

Countries worldwide are making development efforts to improve the welfare of their people. Significant investment is needed to accelerate economic growth. This study examines the impact of institutional, macroeconomic, and social quality on foreign direct investment (FDI). The method used is the two-step Generalized Method of Moments (GMM). The study's subjects include 94 countries worldwide located in America (26 countries), Asia (33 countries), and Europe (35 countries) over the period 2002 – 2021. The secondary data collection used in this study is sourced from the World Development Indicators (WDI) and World Governance Indicators (WGI). The results of the study show that, simultaneously, all independent variables affect FDI in all models. Meanwhile, the results indicate that institutional quality is more effective in Europe than in America and Asia. Additionally, FDI in the previous period significantly impacts FDI in all models. This study also concludes that inflation and labor force have consistent significance in almost all models, indicating that these variables play an important role in FDI.
Driving Sustainable Growth: The Key Success Factors of a Bank in Malaysia Sin, Liem Gai; Chien, Ng Wei; Liu, Jia Xin; Li, Wei Chen; Zhang, Li Xin; Li, Xin Tong; Sun, Yue Fei; Ali, A.J.; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3829

Abstract

In today's fast-paced era, it is very important to maintain the awareness of sustainable development, and this awareness is particularly important in the development of banks. Hong Leong Bank is a multinational bank in Malaysia and one of the top five banks in Malaysia. It currently has more than 300 branches in Malaysia. The bank is technology-focused and focused on financial capabilities to serve customers in five regions. To develop better, the Bank must consider sustainable development strategies. Our research surveys and data combine to explore what kind of sustainability strategy the company implements to enable successful sustainable development. Through a sample questionnaire survey, we investigated how more than 100 banks from all walks of life are sustainable. The survey shows that it should be discussed from the perspective of the customer. First, environmental and social responsibility, pay attention to integrity, cherish employees, and integrate into the community. Our study highlights the need for a sustainability strategy in banks and explores the key factors for the successful development of Hong Leong Bank, which will help to improve the company's future development and user experience.

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