cover
Contact Name
Majdi Anwar Quttainah
Contact Email
adm.ijafap@gmail.com
Phone
+62341366222
Journal Mail Official
adm.ijafap@gmail.com
Editorial Address
Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Location
Kab. malang,
Jawa timur
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,
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.
Articles 372 Documents
Accounting for Zakat and Infaq (Sadaqah) at Badan Amil Zakat Nasional (BAZNAS) in North Sulawesi, Indonesia Nur Fitry Latief
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.795 KB) | DOI: 10.32535/ijafap.v2i2.532

Abstract

This study has purpose to identify the implementation PSAK No. 109 about accounting for Zakat and Infaq (Sadaqah) and describe its procedures and implications byusing qualitative approach. This study was using primary and secondary data. The primary data are derived from field research in the form of data obtained from informants, namely BAZNAS administrators and compulsory zakat (muzaki) and the secondary data consisted of various fiqh literature which contained a discussion about zakat. In addition, secondary data was also extracted from a number of BAZNAS in the form of zakat management accounting report documents. The data collection method were interviews, observation, documentation and literature study. The three sets of data analysis methods are applied as follows data reduction, data display and conclusion drawing. The results indicate that collecting of zakat from mustahik is done by means of socialization to the community and forming a Zakat Collection Unit while the distribution of zakat is done to the muzaki through several programs with allotment categories to 7 of 8 asnaf who are entitled to receive. Data from muzaki and mustahik are collected and included in the application of BAZNAS Information System (SIMBA) and then processed by this application to produce the financial reports.This study has implications for the need and competent human resources in the management of zakat including the field of Accounting and Sharia Management alsoto the need for internal supervision (auditors) and equipping BAZNAS organizations with personnel who are also fully responsible in each field. Keywords: Accounting, Zakat, Infaq, Sadaqah.
Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District Ni Luh Intan Danayanti; Nyoman Kusuma Adnyana Mahaputra; I Ketut Sunarwijaya
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.091 KB) | DOI: 10.32535/ijafap.v3i2.830

Abstract

This study aims to determine the effect of the application of internal control structures on the efficiency of lending. This research was conducted in all savings and loan cooperatives of Sukawati Subdistrict registered with the Gianyar Regency Cooperative Service. The sampling technique used is saturated sampling. The sample in this study amounted to 68 respondents from 34 populations. The data analysis technique is multiple linear regression analysis. The results showed the control environment, risk assessment, and monitoring variables had a positive effect on the efficiency of lending. Whereas Control, Information and Communication activities do not affect the efficiency of credit distribution to savings and loan cooperatives.
The Impact of Covid-19 on McDonald’s Business: A Case Study of Malaysia Daisy Mui Hung Kee; Aik Long Toh; Jin Hui Chong; You Ming Teng; Shawn Jinq Cheng Ooi; Rachel Xin Jie Chong
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.365 KB) | DOI: 10.32535/ijafap.v4i2.1114

Abstract

The purpose of the study is to identify the impacts of Covid-19 on McDonald’s business in Malaysia. McDonald’s is one of the largest fast-food franchises, and its franchisee is expanding yearly in the global market. Its mission is to become the favorite place and way to eat and drink. A total of 100 respondents were surveyed. Results indicated that the Covid-19 has an impact on its business performance. The impacts are the drop in sales, an increase in operational costs as well as changes in their operation.
That's What I like: A Study of Consumer Behavior on Purchase Intention Towards Pepsi Juliana Binti Johari; Ee Ming Tan; Syaza Najihah Binti Jin Sohaimi; Jia Yin Tan; Fatmah Yousef Alsallal; Suzarmie Supilit; Dalal Alfarhan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.811 KB) | DOI: 10.32535/ijafap.v5i2.1595

Abstract

PepsiCo's Pepsi is one of the leading brands in the enormous soft drinks market. The company has gone through bankruptcy and survived. Pepsi is a common name globally to most age groups with a wide range of target demographics. This paper examines how five key factors, namely perceived product quality, perceived price affordability, brand awareness, perceived ease of access, and brand loyalty, lead to Pepsi's customer purchase intention in Malaysia and Kuwait. We tested hypotheses with 103 participants. The findings showed that perceived product quality and brand loyalty significantly correlate with purchase intention. Our findings provide new insights and contribute to consumer behavior.    Keywords: Brand Awareness, Brand Loyalty, Customers Perception, Purchase Intention, Perceived Ease of Access, Perceived Price Affordability, Perceived Product Quality
Are the Profitability of Companies Influenced by Working Capital and Liquidity? Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.301 KB) | DOI: 10.32535/ijafap.v2i1.357

Abstract

The purpose of our study is to examine and analyze: (1) the effect of working capital on profitability, (2) the effect of liquidity on profitability, and (3) the effect of working capital and liquidity simultaneously to profitability. This research was conducted at the ceramics, glass, and porcelain of manufacturing companies that listed on the Indonesia Stock Exchange (IDX) 2012-2016. The companies analyzed amounted to 6 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 10 programming computer. The results of this study found that working capital has an insignificant relationship with profitability. The liquidity has an insignificant with profitability. The working capital and liquidity have no significant effect on profitability, simultaneous. Keywords: Working Capital, Liquidity, Profitability, Manufacturing Companies, Indonesia Stock Exchange
Tax Avoidance on Poultry Business Owners in Blitar Regency, East Java Province Ratih Sepriana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.161 KB) | DOI: 10.32535/ijafap.v4i1.1032

Abstract

Micro, Small and Medium Enterprises (MSMEs) are expected to be able to contribute to state revenue through tax sectors. The purpose of this study is to determine a profile of poultry business, meaning of tax compliance for poultry business owners, tax avoidance of poultry business owners, and to determine efforts to overcome tax avoidance behavior in poultry business owners in the regency of Blitar. The nature of this study is a qualitative or naturalistic paradigm with a phenomenological approach; Hussrel's transcendental phenomenology involving three interviews. We also interviewed with one tax officer from the tax office. The data were collected from interviews, participant observation, and documentation study. The data were analyzed by descriptions with Hussrel's transcendental phenomenological approach, namely Intentional Analysis, Epoche, and Eidetic Reduction. Data validation was carried out by several triangulation techniques. The results show that the poultry businesses are MSMEs that fall into the medium business category and are the main source of income for the owners. Though they are aware of tax and their obligations, their level of tax compliance remains low. The business owners are aware of tax avoidance, even doing so by reducing the tax payments through tax planning. Thus, efforts should be made to discourage tax avoidance.
Factors Influencing Consumer Buying Behavior in Uniqlo Retail Store Merry C. N. Rumagit; Aarti Sharma; Antonette Angelle; Daisy Mui Hung Kee; Annie Ke Ching Nik; Azman bin Bachotan; Shiqi Bian; Christovel Pelealu
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.366 KB) | DOI: 10.32535/ijafap.v5i1.1414

Abstract

The purposes of this study are to study the factors influencing consumers' purchasing behavior in Uniqlo, find determinants of consumers' purchasing behavior, and understand consumers' views on the various factors. The marketing idea is consumer-oriented, with a focus on the consumer rather than the product. We distributed a survey questionnaire to 100 Uniqlo consumers to collect data. The results show that consumers' purchasing behavior in Uniqlo is affected by psychological, personal, social, and cultural factors. The combination of these factors helps the consumer to make further purchasing decisions. Additional findings also provide specific features to improve Uniqlo's chances of enhancing customer satisfaction and suggestions for future development.
The Effect of Career Adaptability and Social Support toward Student Careerself-Efficacy Murviana Koto; Hastina Febriaty; Satria Mirsya Affandi Nasution
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.995 KB) | DOI: 10.32535/ijafap.v2i3.590

Abstract

In conditions of high competition to find a job, students need to make career preparations as early as possible. Career preparation is begun with making decisions about the career they want to get. Then in making preparations, they need the ability to adapt to the chosen career. In addition, the social support is also needed. This study was conducted on students in one of the private university in Medan, Sumatera Utara. The test results by using the Structural Equation Model (SEM) showed that there were significant positive relationship between the ability of career adaptability and social support with career decision-making self-efficacy. It also concluded that social support partially mediates the relationship between career adaptability and career decision- making self-efficacy.
The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions Anggi Dini Puspita; Dodik Juliardi; Dhika Maha Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.712 KB) | DOI: 10.32535/ijafap.v3i3.952

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.
Analysis of the Effect Construction Costs, Human Development Index and Investment: Does It Have an Impact on Economic Development? Prince Charles Heston Runtunuwu; Muhammad Kotib
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.375 KB) | DOI: 10.32535/ijafap.v4i3.1210

Abstract

The purpose of this study aims to investigate a causality relationship between Construction Cost Index (CCI) and economic growth, between investment and economic growth, and between human development index and economic growth in North Maluku Province. With the error correction model approach, this study was carried out with the Granger causality method. The findings indicate that the economic growth and the Construction Cost Index affected the value of economic growth significantly. While the value change in the Construction Cost Index is statistically insignificant to affect the value of Economic Growth implying no causality relationship between the variables of Construction Cost Index to economic growth. There is only a one-way relationship, namely economic growth affecting the Construction Cost Index . Economic growth and investment have an association to changes in the value of economic growth significantly affecting the value of Investment. Humans do not have a causality (causal) relationship affecting each other or the Human Development Index (HDI) has no chance of being a dependent variable in the quarter of 2010 to 2019.  

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