International Journal of Accounting & Finance in Asia Pasific最新文献

The Impact of Special Autonomy Fiscal Policy on Papua's Economic Development 特别自治财政政策对巴布亚经济发展的影响

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2878

Agustina Sanggrangbano, Agustina Ester Antoh, Stephanny Inagamma Timisela

{"title":"The Impact of Special Autonomy Fiscal Policy on Papua's Economic Development","authors":"Agustina Sanggrangbano, Agustina Ester Antoh, Stephanny Inagamma Timisela","doi":"10.32535/ijafap.v7i1.2878","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2878","url":null,"abstract":"Economic development needs to be viewed as a process that is interrelated, and interconnected and mutually influences the factors that produce development itself. The movement of economic development in a region is indicated by regional economic growth in that region. It is believed that Papua's economic growth can be stimulated by the special autonomy fiscal policy implemented by the Papua government. This research aims to analyze the impact of fiscal policy through education spending from special autonomy funding sources together with other economic variables on Papua's economic growth by applying the Neoclassical Solow growth model and the growth model from Mankiw. This research was conducted using secondary data from nine districts/cities in Papua Province in the 2013-2021 period which used panel data regression and for analysis using the Feasible Generalized Least Square (FGLS) approach with either the Panel Corrected Standard Error (PCSE) model or the Seemingly Unrelated Regression (SUR) model. The research results show that education spending variables and other economic variables have a significant impact on spurring Papua's economic growth. This shows that the special autonomy fiscal policy can drive Papua's economic development","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"250 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors of BPD Deposit Interest Rate, Government Bank Deposit Interest Rate, Inflation Rate, Economic Growth (GDP) and Money Supply to the Rupiah Exchange Rate per US dollar in Indonesia for the Period 2004 - 2021 2004 - 2021 年期间印尼 BPD 存款利率、政府银行存款利率、通货膨胀率、经济增长（GDP）和货币供应量与 1 美元兑印尼盾汇率的关系因素

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2882

Elsyan Reinette Marlissa, Zefanya Raghuel Riris Mamengko

{"title":"Factors of BPD Deposit Interest Rate, Government Bank Deposit Interest Rate, Inflation Rate, Economic Growth (GDP) and Money Supply to the Rupiah Exchange Rate per US dollar in Indonesia for the Period 2004 - 2021","authors":"Elsyan Reinette Marlissa, Zefanya Raghuel Riris Mamengko","doi":"10.32535/ijafap.v7i1.2882","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2882","url":null,"abstract":"The study aims to analyze the effect of the BPD Deposit Interest Rate Factor, Government Bank Deposit Interest Rate, Inflation Rate, economic growth, and money supply affecting the exchange rate of the rupiah per US dollar in 2004-2021 partially and simultaneously. The research method uses secondary data in the form of panel data and cross section for 18 years (quarterly data on 26 provinces in Indonesia). Literature survey research from BI, BPD, and BPS Center. Quantitative analysis method using multiple linear regression analysis tools. The results showed that (1) partially, the interest rate factor of Government Bank deposits, the money supply has a positive but insignificant effect on the exchange rate of the rupiah per US dollar. Regional Development Bank deposit interest rates, inflation rates, and economic growth have a negative but significant effect on the exchange rate of the rupiah per US dollar; and (2) simultaneously, the factors of interest rates on deposits of BPD, interest rates on deposits of Government Banks, inflation rates, economic growth, money supply have a significant effect on the exchange rate of rupiah per US dollar. An increase in interest rates on deposits of Government Banks and money supply, a decrease in interest rates on deposits of BPD, inflation rates, and economic growth will increase the exchange rate of rupiah (depreciated).","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"223 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EV Markets: A Comparative Analysis between India, Nigeria, and Indonesia 电动汽车市场：印度、尼日利亚和印度尼西亚的比较分析

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2899

Vandana Shree, F. O. Edeh, Liem Gai Sin, Rudresh Pandey, Swarn Tiwari, Amarachi Onukele, Himanshu Kumar Gupta, Farzan K A, Ganesh Tiwari, Andra Aprillia Ayu Triana, MHD. Daffa Alzahri

{"title":"EV Markets: A Comparative Analysis between India, Nigeria, and Indonesia","authors":"Vandana Shree, F. O. Edeh, Liem Gai Sin, Rudresh Pandey, Swarn Tiwari, Amarachi Onukele, Himanshu Kumar Gupta, Farzan K A, Ganesh Tiwari, Andra Aprillia Ayu Triana, MHD. Daffa Alzahri","doi":"10.32535/ijafap.v7i1.2899","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2899","url":null,"abstract":"This study aims to provide a comparative analysis of the electric vehicle (EV) markets in India, Indonesia, and Nigeria. The analysis will encompass various aspects of the EV market, including government regulations, charging infrastructure, consumer behavior, and market penetration. The objective is to identify the primary drivers and impediments to EV adoption in these nations. The research employed a mixed-method approach, utilizing both primary and secondary data collection methods. The analysis reveals that economic factors, particularly satisfaction with EVs, significantly impact adoption, with India exhibiting higher average satisfaction than Indonesia and Nigeria. A positive correlation between satisfaction ratings in India and Indonesia suggests commonalities in consumer preferences, although data limitations hinder conclusive insights. Notably, India's policy framework emerges as more conducive to EV adoption, with a statistically significant positive impact. The study implies that economic factors, especially satisfaction, contribute significantly to India's lead in EV adoption, highlighting the crucial role of the policy framework.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"163 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140445475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Underlying Assets, Duration, Default Risk Level, Sukuk Liquidity, and Profitability Affect Sukuk Yield? 基础资产、期限、违约风险水平、伊斯兰债券的流动性和盈利能力会影响伊斯兰债券的收益率吗？

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2898

Dwi Irawati, Layla Nur Fadhila

{"title":"Do Underlying Assets, Duration, Default Risk Level, Sukuk Liquidity, and Profitability Affect Sukuk Yield?","authors":"Dwi Irawati, Layla Nur Fadhila","doi":"10.32535/ijafap.v7i1.2898","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2898","url":null,"abstract":"The purpose of this research is to determine how underlying assets, duration, default risk level, Sukuk liquidity, and profitability affect Sukuk yields between 2016 and 2019. One of the primary motivations for such studies was the failure of asset-based Sukuk with low default risk but not with asset-backed Sukuk. Then, this study focuses on two types of Sukuk, namely asset-based Sukuk and asset-backed Sukuk, and how the yield of each type is determined by the underlying asset. Until then, duration, default risk level, Sukuk liquidity, and profitability are used as control variables in evaluating the impact of underlying assets on Sukuk yields. This study employed an analysis of the difference between the two independent sample groups as well as multiple regression. The analysis was performed on each type of Sukuk. The analysis revealed that the Sukuk yields of the two groups differed, with an asset-based Sukuk generating more than an asset-backed Sukuk. Meanwhile, in asset-based Sukuk, the risk of default raises the yield while duration, liquidity, and profitability remain unchanged. The default risk level and profitability do not affect the yield in the asset-backed Sukuk group, whereas the duration and liquidity of the Sukuk have a positive effect on the yield.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"1037 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140445745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating 举报和专业怀疑态度对舞弊侦查的影响以及舞弊审计培训的调节作用

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2911

Juliana Waromi, Agustinus Salle, Nelly A. Fonataba

{"title":"The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating","authors":"Juliana Waromi, Agustinus Salle, Nelly A. Fonataba","doi":"10.32535/ijafap.v7i1.2911","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2911","url":null,"abstract":"Fraud detection was examined through a survey. Specifically, this research investigated the impact of whistleblowing and professional skepticism on fraud detection by using moderating variable fraud audit training. All of the respondents were auditors working for the Supreme Audit Institution Representative of Papua Province in Indonesia. Using a census sampling method. The data collection technique used an instrument through a questionnaire. A total of 40 auditors participated in this study. The application of moderated regression analysis (MRA) approach for data analysis. This study yields three key findings. Firstly, whistleblowing exerts a notable influence on fraud detection. Secondly, professional skepticism demonstrates a significant impact on fraud detection. Thirdly, the study reveals that fraud audit training does not act as a moderator in the relationship between professional skepticism and fraud detection. The implications of this results for internal and external audits of government enhance professional skepticism through fraud audit training and using whistleblowing information.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"177 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140448312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cross-Border Collaboration: India's UPI Success Story In Indonesia (A Case Study On Unified Payments System) 跨境合作：印度 UPI 在印度尼西亚的成功案例（统一支付系统案例研究）

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2903

Sahil Anand, Shubh Sanchayita, Mayank Kumar Pandey, Varshini Suresh, Gayathri M, Mohammed Siyas S, Supriya Lamba Sahdev, Agharanya Gift Chidera, Natanael Natanael

{"title":"Cross-Border Collaboration: India's UPI Success Story In Indonesia (A Case Study On Unified Payments System)","authors":"Sahil Anand, Shubh Sanchayita, Mayank Kumar Pandey, Varshini Suresh, Gayathri M, Mohammed Siyas S, Supriya Lamba Sahdev, Agharanya Gift Chidera, Natanael Natanael","doi":"10.32535/ijafap.v7i1.2903","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2903","url":null,"abstract":"This research paper delves into the successful introduction of the Unified Payments Interface (UPI) in the Indonesian market, with a primary focus on crucial elements such as the India-Indonesia (MoU), technology transfer, the impact of the 5G spectrum, credit generation, and quantitative analysis through surveys. A notable aspect of this study is examining the current technology transfer process in UPI implementation alongside previous instances, shedding light on the evolution of knowledge transfer methodologies. The effectiveness of the India-Indonesia MoU in facilitating UPI adoption reflects the dedication of both nations. The research investigates how India's expertise in UPI is customized to meet Indonesia's specific needs, historically and in the present. The study also evaluates UPI's role in promoting credit generation, thereby contributing to financial inclusion and economic growth. The research measures user sentiments, adoption rates, and transaction trends using a multifaceted approach involving surveys and quantitative data analysis. The findings provide valuable insights for policy development, the refinement of technology transfer strategies, and the sustainable growth of digital payment systems in Indonesia and similar emerging markets.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140448334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Influencing Investment Decisions among College Students: A Comparative Analysis Between India & Nigeria 影响大学生投资决策的因素：印度与尼日利亚的比较分析

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2897

Devanshu Karamchandani, Anjali Anjali, Etoo Emmanuel Obinwa, R. D. Nandana, Kunal Panda, Gan Kia Hui, Okwu Peter, Rudresh Pandey, Teoh Bak Aun, Lok Yee Huie

引用次数: 0

Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020: Analysis of Achievements and Constraints 2016-2020 年马诺夸里地区提高地区分配的努力：成就与制约因素分析

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2881

Naftali Mansim, Elina R Situmorang, Ketysia I Tewernusa

引用次数: 0

The Effect Of People's Bussines Credit (KUR) PT. Papua Regional Development Bank Sentani BranchToward Micro Small And Medium Enterprises (MSMEs) In Jayapura District 人民银行信贷（KUR）对查亚普拉地区微型和中小型企业（MSME）的影响巴布亚区域开发银行森塔尼分行对查亚普拉地区微型、小型和中型企业（MSMEs）的影响

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2880

Mugiati Mugiati

{"title":"The Effect Of People's Bussines Credit (KUR) PT. Papua Regional Development Bank Sentani BranchToward Micro Small And Medium Enterprises (MSMEs) In Jayapura District","authors":"Mugiati Mugiati","doi":"10.32535/ijafap.v7i1.2880","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2880","url":null,"abstract":"This study aims to determine the effect of People's Business Credit assistance and the increase in income on MSMEs. This research is quantitative research. The number of samples is 32 MSMEs that take KUR at Bank Papua Sentani Branch. The analytical tools used in this study are data quality tests and simple regression analysis. From the linear regression function above, it can be explained that the Constant Value (a) has a positive value of 15.039 and the regression coefficient value for the People's Business Credit variable has a positive value of 0.606. Obtained t table of 2.04227. And t count 3.054 >2.04227 t table based on the independent variable People's Business Credit has a positive effect on the dependent variable MSMEs income. Judging from the significance of 0.005 it is <0.05 for the People's Business Credit variable. Therefore, the independent variable of People's Business Credit has a positive effect on the dependent variable MSMEs income. Thus, it can be concluded that People's Business Credit obtained from the Sentani Branch of Bank Papua is influential on the income of MSMEs in Jayapura Regency. The income of MSMEs in Jayapura Regency has increased and able to develop their businesses after using the credit.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"59 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140446578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bitcoin on Economic Growth (Case of 8 Asia Countries) 比特币对经济增长的影响（亚洲 8 国案例）

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2024-02-20 DOI: 10.32535/ijafap.v7i1.2906

Pisi Bethania Titalessy, Radian Januari Situmeang

{"title":"Bitcoin on Economic Growth (Case of 8 Asia Countries)","authors":"Pisi Bethania Titalessy, Radian Januari Situmeang","doi":"10.32535/ijafap.v7i1.2906","DOIUrl":"https://doi.org/10.32535/ijafap.v7i1.2906","url":null,"abstract":"In recent years, the price of Bitcoin has risen sharply on balance, despite some fluctuations. The latest price surge of the largest cryptocurrency prompted talk about Bitcoin's future. This research was conducted to confirm the impact of cryptocurrency which is Bitcoin on economic growth in Asian countries. Many studies have talked about cryptocurrencies on the technological side, but there are still few references to research that analyzes cryptocurrencies with economic growth. Using panel data regression, this study correlates cryptocurrencies, in this case, Bitcoin, as a type of cryptocurrency that is best known with GDP as a variable that represents economic growth. This study also has 4 other variables as control variables which will ensure the results are not biased. Namely the Internet (I), Capital (K), Labor (L), and Technology (T), as in Solow's growth theory which reviews growth through its supply side, the function of production inputs. This study took samples from 8 Asian countries with the most Bitcoin transactions (Japan, China, India, Singapore, Indonesia, Malaysia, Thailand, and Hongkong) from 2014 to 2020.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"77 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

International Journal of Accounting &amp; Finance in Asia Pasific最新文献

International Journal of Accounting & Finance in Asia Pasific最新文献