International Journal of Accounting & Finance in Asia Pasific最新文献_第2页

The Rise of Financial Technology and Its Credit Risk in Indonesia 印尼金融科技的兴起及其信用风险

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.2318

Grisvia Agustin

{"title":"The Rise of Financial Technology and Its Credit Risk in Indonesia","authors":"Grisvia Agustin","doi":"10.32535/ijafap.v6i2.2318","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.2318","url":null,"abstract":"The purpose of the study is to use VECM to examine credit risk, basic loan interest rate, the number of lending entities, and the total amount of outstanding loans for fintech companies. Fintech is expanding quickly in Indonesia even during the Covid 19 pandemic. Since March 2019 until the present, Indonesia has formally entered the Covid 19 epidemic, causing Indonesia's GDP growth in 2020 to be -2.07. However, the amount of outstanding fintech loans in Indonesia is still sharply rising. Numerous financial services are offered by fintech businesses, and they can connect with the unbanked. Because a fintech firm tries to offer ease, particularly for customers who have trouble accessing traditional banks, credit through a fintech company is an easy loan to approve. Profit and credit risk are increased for fintech enterprises. As a result, interest rates have a short-term influence on outstanding loans because fintech lending companies derive revenue from activities and services based on fees and interest. Fintech financing has extremely minimal credit risk, is below OJK's criteria, and has no immediate or long-term effects on outstanding loans. Long-term outstanding loans to fintech companies are greatly impacted by the number of lender entities.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125673252","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 Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The study case in the Basic Material Industry in Indonesia 新冠肺炎时期公司治理对派息率政策的影响——以印尼基础材料行业为例

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.2314

Wendra Hartono, Kazia Laturette, Kartikasari Gunaawan

{"title":"The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The study case in the Basic Material Industry in Indonesia","authors":"Wendra Hartono, Kazia Laturette, Kartikasari Gunaawan","doi":"10.32535/ijafap.v6i2.2314","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.2314","url":null,"abstract":"The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Due to lock down, the number of demands for basic materials has increased, meanwhile the price is becoming more expensive, because there was scarcity to get basic materials in the market. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Board of Directors and Board of Commissioners. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as a quantitative reseach which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company on the Indonesia Stock Exchange during 2018 – 2020, a total of 43 companies. There are 4 independent variables which is used in this study, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"485 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123058806","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

Non-Financial Compensation, Job Satisfaction, and Employee Performance at PT. Rum East Great Ternate 朗姆酒东大公司非经济报酬、工作满意度与员工绩效

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.1790

Rutsfi U. Lawarang, Adnan Rajak, Ruslan Kamis, Muhammad Asril Arilaha

引用次数: 0

The Impacts of Corporate Governance on Dividend Pay-out Ratio Policy before and during the Covid-19 Era: The study case in the Energy Industry in Indonesia 新冠疫情之前和期间公司治理对派息率政策的影响:以印尼能源行业为例

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.2371

Kazia Laturette, Wendra Hartono, Katikasari Gunawan

{"title":"The Impacts of Corporate Governance on Dividend Pay-out Ratio Policy before and during the Covid-19 Era: The study case in the Energy Industry in Indonesia","authors":"Kazia Laturette, Wendra Hartono, Katikasari Gunawan","doi":"10.32535/ijafap.v6i2.2371","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.2371","url":null,"abstract":"The purpose of this study is to analyze the impacts of good corporate Governance during the Covid -19 era on the dividend payout ratio policy in Indonesia. Moreover, during the Covid- 19 era has urged the higher management such US boards ofDirectors to deal with all difficulties and uncertainties in the business situation. During the Covid-19 era, the Energy has faced big challenges due to lock down policy occurred in many big areas which can leads to disruptive global economic supply chains. Due to the lock down, the number of demands for energy has decreased, henceforth the price is becoming more expensive. In this research will show and compare the conditions of the energy industry before and during the Covid-19 pandemic. this research is categorized quantitative research which the sample used is gathered from secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. Result of study This showing only the boards of Directors and Commissioners Independent before the pandemic took effect to dividends payout ratio","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129036163","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

Are You an E-consumer? A Case Study on Finding Factors Impacting Consumers' Purchase Behaviour and Their Willingness to Pay on Average on E-Commerce Platforms in Malaysia 你是电子消费者吗?寻找影响马来西亚电子商务平台上消费者购买行为和平均支付意愿的因素的案例研究

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.1874

Nursyam Saleh, Nuraini Binti Rosli, Nur Syafiqah Binti Halimi, Nur Syaida Ilyana Binti Badrul Hisham, Ankita Lahanu Gangurde

{"title":"Are You an E-consumer? A Case Study on Finding Factors Impacting Consumers' Purchase Behaviour and Their Willingness to Pay on Average on E-Commerce Platforms in Malaysia","authors":"Nursyam Saleh, Nuraini Binti Rosli, Nur Syafiqah Binti Halimi, Nur Syaida Ilyana Binti Badrul Hisham, Ankita Lahanu Gangurde","doi":"10.32535/ijafap.v6i2.1874","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.1874","url":null,"abstract":"Online shopping has become phenomenal in this modern day. Moreover, the world was hit by the enormous Covid-19 pandemic. In the third quarter of 2021, e-commerce platform growth soared up to 17.1% and it also elevated our country’s GDP. People have become more comfortable buying things through the e-commerce platform rather than doing physical buying. These platforms unintentionally affect e-consumer behaviour. This research aims to study consumer behaviour on how much money a person spends on average on e-commerce platforms mainly for online shopping. A total of 150 consumers are surveyed via Google form. We intend to find out if price, customer satisfaction, information quality, and convenience can affect consumers’ purchase behaviour. The result of these findings shows that consumer purchase behaviour is directly related to the price, customer satisfaction with their buying experience and information quality. Consumers are not affected by the convenience variable as deeply as they do by other variables tested in this study. As the study is tested on a survey, the data collected may not be truly accurate.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121412518","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

Exploration of Tax Research in The Era of COVID-19 新冠肺炎时代的税收研究探索

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.2205

Bambang Soebroto, Ayudha Puspita, Made Tara Damayanti, M. Lase, Muhammad Farras Mufid

{"title":"Exploration of Tax Research in The Era of COVID-19","authors":"Bambang Soebroto, Ayudha Puspita, Made Tara Damayanti, M. Lase, Muhammad Farras Mufid","doi":"10.32535/ijafap.v6i2.2205","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.2205","url":null,"abstract":"The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116484494","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 Influence of Financial Literacy and Shopping Habits on The Financial Management of Economic Education Students 财务素养和购物习惯对经济教育专业学生财务管理的影响

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.2317

J. Wuisang, A. Rooroh, William Christian

{"title":"The Influence of Financial Literacy and Shopping Habits on The Financial Management of Economic Education Students","authors":"J. Wuisang, A. Rooroh, William Christian","doi":"10.32535/ijafap.v6i2.2317","DOIUrl":"https://doi.org/10.32535/ijafap.v6i2.2317","url":null,"abstract":"The goal of this study is to determine how financial literacy and buying habits impact the money management of economics students at Manado State University. This study used a quantitative methodology using SPSS 25 as assistance. 175 students who were enrolled in economic education programs at Manado State University for the 2019 and 2020 academic years made up the population of this study, and the sample size was 64 respondents. The Slovin technique, which has a 10% error rate, yielded 64 responders, and the number of samples was determined by simple random sampling. Multiple linear regression analysis, the Test t and Test f hypothesis tests, and the distribution of questionnaires as a data collecting method were all used to assess the results. It is known that the sig value for X1's partial effect on Y is 0.676 > 0.05. The calculated t value is 0.420 from the 1999 T table. The sig value of the partial effect of X2 on Y is 0.002 0.05. And the 1999 t table has a t count value of 3259. A sig value of 0.005 0.05 indicates that X 1 and X 2 have an influence on Y simultaneously.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129239982","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

Stock Price, Trade Balance, and GDP: Interrelationships (Evidence from Indonesian Stock Exchange 2005- 2020) 股票价格、贸易平衡和GDP:相互关系(来自印度尼西亚证券交易所2005- 2020年的证据)

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.1974

S. Rahmawati, S. Maharani

引用次数: 0

Factors That Influence the Use of Accounting Information Systems 影响会计信息系统使用的因素

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.1540

Ni Putu Lisa Ernawatiningsih, I. Arizona

引用次数: 0

Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance 税收腐败感知、税收服务质量、组织氛围、税收态度、纳税人动机与纳税人合规

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2023-06-20 DOI: 10.32535/ijafap.v6i2.1788

Gregorius Jeandry