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
Do Institutional and Banking Cost Affect Investment in ASEAN? Asfi Manzilati; Silvi Asna Prestianawati; Tsumma Lazuardini Imamia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.729 KB) | DOI: 10.32535/ijafap.v5i1.1409

Abstract

ASEAN is one of the actors in the world economy. With the launch of Forging Ahead Together, it is hoped that ASEAN can strengthen its economy and attract foreign investors to invest. The entry of large foreign investment into ASEAN is an opportunity for global investors. On the other hand, the factors that affect investment are from economic as well as non-economic. One important economic factor is banking costs because investment activities are inseparable from the presence of the financial sector which can cause costs and prices. Meanwhile, non-economic factors include institutional costs arising from the quality of a country's governance. This study uses a quantitative approach with panel regression analysis method to determine whether economic factors, namely bank costs or non-economic factors, affect the level of investment in ASEAN countries.
Effect of Education Levels on North Sumatra Economy Hastina Febriaty; Murviana Koto; Sri Endang Rahayu
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.99 KB) | DOI: 10.32535/ijafap.v2i3.586

Abstract

This study aims to determine the level of high school education (SMU) and Higher Education (PT) on the Economy of North Sumatra and to identify the effect of the level of education on the economy in North Sumatra. This type of research is a descriptive study, while the approach used is a quantitative approach with a sample of GRDP data and the Labor Force over 15 years with high school education levels (SMU) and Higher Education (PT) from 20002017. The type of data used is secondary data obtained from the Central Statistics Agency. The analysis technique used is the multiple linear regression analysis (OLS) method. The results of this study indicate that partially the level of high school education (SMA) has a positive and not significant effect on the Economy of North Sumatra and the level of education of the University (PT) has a positive and significant effect on the Economy of North Sumatra while simultaneously the level of high school education (SMU) and Higher Education (PT) has a positive and significant impact on the Economy of North Sumatra.
Analysis of Company Financial Performance Perum Jasa Tirta Yuli Agustina; Wita Ryani Juniar; Heri Pratikto; Ely Siswanto
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.478 KB) | DOI: 10.32535/ijafap.v3i3.947

Abstract

The purpose of this study is to determine the financial performance of Perum Jasa Tirta I Malang-East Java for the period 2009-2018. This type of research used in this study is a description and the method used to measure financial performance is one of the methods of financial statement analysis. The financial statement analysis method involves several financial ratios namely liquidity ratios, leverage, activity and profitability and is measured based quantitatively data. The results showed that: Information on financial performance is needed in maintaining the company's existence; this is evident from the results Financial performance of Perum Jasa Tirta I, as seen from profitability ratios and leverage ratios, showed excellent performance even though profitability ratios and activity ratios are known to be in poor condition.
Impact of COVID-19 Pandemic on Consumer Behavior towards the Intention to Use E-Wallet in Malaysia Friday Ogbu Edeh; Dwi Nita Aryani; Tanuja A/P Subramaniam; Daisy Mui Hung Kee; Tejas Samarth; Rajesh Kumar Nair; Thirumagal A/P Kannappan; Yee Shan Tan; Yi Ching Teh
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.05 KB) | DOI: 10.32535/ijafap.v4i3.1205

Abstract

The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety. 
Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Freddy Semuel Kawatu; Cecilia Lelly Kewo
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.049 KB) | DOI: 10.32535/ijafap.v5i3.1895

Abstract

Regional Public Service Agency’s Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency’s Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public’s services and welfare, which also got Healthy grade financial performance with 74.15 score. Keywords: Implementation, Financial Performances, Regional Public Service Agency
National Bank of Kuwait Mariam AL-Hajri; Maria Alejandra Jaramillo Serna; Qout AL-Mutairi; Ghalia Al-Qenaei
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.786 KB) | DOI: 10.32535/ijafap.v2i2.533

Abstract

The national bank of Kuwait was set up in 1952 as not only the first local bank but also the first shareholding company in the state of Kuwait. Thus far, NBK has set up 162 branches across 15 countries. Also, the international expansion opportunities in the state of Kuwait, NBK is among the most profitable bank. Over the year, NBK has been consistently ranked among the top 50 safest banks in the world. NBK has established strategic client relationships which have enabled it to increase its client base across the state and also in the region. The bank avails a wide range of financial and investment products and services to its individual, corporate and institutional clients. Based on the that, partnering with NBK as a digital marketing agency can help propel further recognition of NBK which will then translate to increase in its growth and profit rates.
Working Capital and Debt Policy on Profitability of The Companies Lihard Stevanus Lumapow; Ramon Arthur Ferry Tumiwa
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.51 KB) | 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.
Factors Affecting the Revenue of Air Asia Berhad During Covid-19 Pandemic Padmalini Singh; Rupesh Sinha; Yarshinni A/P Nagenthran; Kok Ban Teoh; Hui Yee Yong; Shahwatul Hajjah Islamia Wijaya; Dwi Nita Aryani; Himanshi Singh; Abhijit Das; Sindhu L Dabeer
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.072 KB) | 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.
Factors that Influence Consumer Purchase Intention: A Case Study of 99 Speedmart in Malaysia Seok Theng Tan; Suk Yi Tan; Su Chi Tan; Wei En Tan; Manar Abdullan; Reem Khadran; Sweety Sharma
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
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.821 KB) | 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 Maryam Abdalrazaq Alsbaity
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (950.667 KB) | 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.).

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