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International Journal of Accounting & Finance in Asia Pasific

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

A Research on Tesco's Consumer Purchasing Behavior towards E-Commerce during the Pandemic Period A.A. Gde Satia Utama; Monica Verma; Jing Yi Ng; Daisy Mui Hung Kee; Chun Shuen Nga; Nik Nadia Izzati; Yu Xuan Ng; Fadhilah Khoiruwnia
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

During the pandemic period, people nowadays have two shopping choices, either online or shopping at physical stores. The research was conducted to investigate the impact of the rising of E-commerce during the pandemic period against Tesco consumer purchasing behavior. Three hypotheses are carried out to determine the direction of this research. This research was conducted by having a survey with 100 eligible respondents. Descriptive analysis, regression analysis, and other tests were summarized to determine the relationships of the three hypothesis. The findings indicate that social need, convenience, and business performance have a simultaneous effect on consumer purchasing behavior. Consumer purchasing behavior was statistically associated with convenience and business performance.

Financial Ratio in the Analysis of Earnings Management Irma Christiana; Nadia Ika Purnama; Isna Ardila
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

Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability

Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City) Muhammad Irsan Y Hi Wahid; Puji Handayati; Rizky Firmansyah
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

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 Tineke Wolok; Umin Kango
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

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.

Accounting Fraud Tendency on Village Credit Institution I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
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

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

The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Suaibatul Fitriyah; Makaryanawati Makaryanawati; Slamet Fauzan
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 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.

Financial Feasibility of Cattle Breeding Partnership in South Lampung Regency Sri Handayani; Irmayani Noer; Eko Win Kenali; Kusuma Adhianto
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

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.

Transforming into a Cashless World: Factors Driving Brand Loyalty of Touch ‘N Go E-Wallet in Malaysia Hui Shan Lee; Lavanessh A/P Rajandran; Yung Wei Lai; Kirubasshini A/P DM Karunamurthy; Vivek Anand; B. Shashank; Rehan Faisal Qadri
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

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 Mu’tamaria Mu’tamaria; Agus Sukoco
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
Publisher : AIBPM Publisher

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.

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Home Page

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Editorial Team

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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