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International Journal of Accounting & Finance in Asia Pasific

IJAFAP
Website

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 372 Documents

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A Case Study on Souq.com Othman Ahmad; Abhishek Rajawat; Lamia Alkandri; Fawaz Al Enezi
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

Souq.com is the largest e-commerce website in the Arab world with more than 400,000 products ranging from electronics, fashion,household ,watches,perfumes,and more. Today,it attracts more than 23 million visitors a month ,and is growing rapidly because of the increasing number of online shoppers in the Arab world. Often referred to as “Amazon Middle East”, it operates as a retail location and serves a market for third party vendors. It offers a convenient and secure shopping experience with online payment, cash on receipt and free return. Established in 2005, it was a pioneer in online shopping in the region as an auction site and linked to the Arab Internet portal Maktoob. When Yahoo acquired Maktoob in August 2009, it was not included in the deal, separated from Maktoob to remain part of Jabbar Internet Group. Then, in early 2011, the site became a market model selling at fixed prices, and then the retail division was launched in late 2011. In addition to its headquarters in Dubai, UAE, it meets local market needs with commercial offices in Egypt, Saudi Arabia and Kuwait; and a technical development center in Jordan and India.

Internal Auditors’ Fraud Detection: A Phenomenological Study Ida Fatmawati Ar'Reza; Cipto Wardoyo; Sheila Febriani Putri
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

The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with internal auditors in a state-owned company in East Java, and internal audit charter documentations. Based on the results of the interview, four conclusions from the research results are drawn. First, internal auditors literally interpret fraud and as an occupational task focusing on the internal control. Second, fraud detection is more accurately described as fraud potential detection, in which they can find redflag or fraud indication during the inspection with Risk Based Internal Audit method. Legitimacy Theory is the basis when the auditors have gained legitimacy from fraud meaning and detection, since it is in accordance with their roles, activities and competencies in carrying it out.

New Norm in Consumer Buying Pattern: Online Shopping Swing amid the Coronavirus Pandemic Rupesh Sinha; Rajesh Kumar Nair; Veena Naik; Varsha Ganatra; Prarthana Singri; Padmalini Singh; Ashwin Ravindra Kamble; Rishikaysh Kaakandikar; Sirisha KJ; Ishaan Modawal
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

A drastic shift in the market environment was observed with the pandemic situation spread all around the world. The number of people at the workplace or marketplace also shrunk from thousands to hundreds, tens, and one-digit numbers with the thought of avoiding the crowd and being in isolation or separations to avoid contact. This rapid change in situation has brought huge overnight changes in the shopping behaviors of the customers from bulk buying in a physical market or family shopping to online shopping of all fast-moving consumer goods. There are beginnings of a shift in this approach in India. The study emphasizes the factors influencing online shopping, benefits, and challenges faced by the customers, and the preferred mode of buying for listed products along with the mode of payment. Suggestive measures to bring positive change are also discussed in the paper.

The Impact of Scenario Planning and Leadership on Non-Financial Performance in the Multi-Level Marketing (MLM) Industry Yun Yu Chuan; Teck Khun, Joshua Loo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

The purpose of this study was to explore the impact of strategic management and leadership styles on the non-financial performance in Multi-Level Marketing (MLM) companies. This research was carried out in Penang and Kuala Lumpur, using judgmental and snowball sampling methods. A total of 155 valid samples were gathered and the data collected was analysed using Statistical Package for Social Sciences (SPSS) software. Resource-based view theory explains how scenario planning can serve as a resource to the company leading to better non-financial performance. Dynamic capability of leadership is another essential factor for MLM companies to thrive in the marketplace.The findings indicate that macro scenario, micro scenario, and transformational leadership have significant positive impact on non-financial performance, whereas transactional leadership influences non-financial performance negatively. The industry scenario does not have a significant relationship with non-financial performance. These findings assist researchers and management team in the MLM industry to have a better understanding on factors contributing to better non-financial performance.

Role of Share Ownership and Dividend Policy on Financial Performance (Case Study at Construction Service Company) Yeni Sofiana; Hanum Elok Maghviro; Ananda Dwi Lestari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
Publisher : AIBPM Publisher

The purpose of this study is to analyze financial performance seen on the basis of share ownership and dividend policy of the construction services company listed in Indonesia Stock Exchange (IDX) during 2014-2016. This study analyzes the role of share ownership and dividend policy of the construction services company and their impact on financial performance. Data of this research is Construction Company listed in Indonesia Stock Exchange which report Consolidated Financial Statements and audited in 2014-2016. The analytical technique used is Multiple Regression Analysis. The data of financial statements were downloaded from Indonesia Stock Exchange website and tested with SPSS 24 application. Result of this study is that the performance of Construction Company is influenced by Managerial Ownership positively and significantly affects all financial performance indicators, both Net Profit Margin, Return On Asset and Return On Equity, Institutional ownership has a negative and insignificant effect on financial performance indicator of Net Profit Margin and Return On Equity. While on Return On Asset has a positive effect but not significant. Dividend policy negatively affects all financial performance indicators. However, it is significant to Net Profit Margin and Return On Equity, while on Return On Asset, it is not significant. The findings of this study are financial performance of contruction companies that go public in Indonesia, is determined by the value of Managerial Ownership Financial Statement and ROE which will assist to provide useful information to other researchers, investors and banking companies

Advertising Strategies of Hyundai Motors In Indian Market L. Sudershan Reddy; Ranjith P V; Saili Sabnis; Varsha Ganatra; Kailash Shastry; Anastasya Elviona; Liem Gai Sin; Yaw Nee Chee; Daisy Mui Hung Kee; Chareeya A/P Perak Kerof; Wang Qianya; Wei Jiaze
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

India’s leading passenger car exporter which is Hyundai Motors India Limited has a market share of India’s total car exports about 26 % in 2019. The term strategy is intended a lot for all business entities in today's competitive marketplace. When a company has a distinctive and distinct benefit, it must be inventive with its marketing strategy. Hyundai has introduced and embraced numerous strategies for securing the overall demand for brand placement. This study attempts to investigate traditional and digital advertising conducted by Hyundai Motors Company which will enhance the success of the company in terms of creating the brand and facilitating user engagement. Close-ended questionnaire is used to collect the data for this study. The data was collected from individuals with different income ranges in India through a non-probability purposive convenience sampling method. The result of this study showed that generation nowadays know more about the products through broadcast advertising such as TV and digital media rather than print media such as newspaper and magazine. Therefore, Hyundai Motors should invest more marketing strategy in broadcast and digital advertising.

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Izdiharningrum Ghina Sary; Helianti Utami; Endang Sri Andayani
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

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)

Institutional Financial Management Analysis in Manado State University (UNIMA) Freddy Semuel Kawatu; Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya; Merry Natalia Rumagit
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

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability

Increase Financial Capital of Top Glove in Order to Improve Environment and Sustainability: The Case of Top Glove Michelle Zi Ying Wu; Daisy Mui Hung Kee; Yuan Kun Loo; Shie Jie Goh; Hani Jumah Alyanbaawi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Nowadays, global warming has become serious environmental issue that may affect humans and other living organisms. This is caused by the emissions of greenhouse gases. This problem has also led to climate change which will bring impacts to business, community and the environment. Therefore, it is everyone’s responsibility to face this environment issues. Top Glove contributes the emission of carbon dioxide as the employees operate the machines using fossil fuels. In 2018, their gas consumption was at 16.98kg carbon dioxide emissions per carton of gloves produced. In line with recognizing the effect of climate change, they aim to reduce 8% of carbon dioxide emission annually. Thus, they have applied biomass which is renewable energy at 6 factories to tackle this problem. However, we need to encourage more renewable energy by expanding the application of this green energy throughout Top Glove factories. Top Glove face the problem of insufficient financial capital to invest the modern technology for every factory. Hence, they need to solve the problem of their financial problem in order to improve environment issues. Next, Top Glove is the world’s largest manufacturer of gloves and it was founded since 1991. It has proficient experiences in manufacturing gloves. One of many reasons behind this success is they have an effective and efficient system in managing company. Besides that, they also take care of the well-being of their employees. Furthermore, they introduce environment friendly product to the community. As this paper will show, there is still changes and improvement that can be made, in order to integrate sustainability well into Top Glove’s business strategy.

Viability of Commodity Exchange in Bhutan: Assessing Challenges and Benefits Amir Gurung; Phuntsho Choden; S. Daly; K.B Singh
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

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.

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Reviewer

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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

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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