Advanced International Journal of Banking, Accounting and Finance最新文献_第3页

PREDICTING FINANCIAL DISTRESS IN THE MALAYSIAN MARKET: HAZARD MODEL VERSUS THE LOGIT MODEL 预测马来西亚市场的金融危机:风险模型与logit模型

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-06-15 DOI: 10.35631/aijbaf.37001

Ahmad Harith Ashrofie Hanafi, Rohani Md-Rus, K. Mohd

引用次数: 0

HOW SALES PROMOTION CAN EFFECT ON CONSUMER’S PURCHASE DECISIONS 促销如何影响消费者的购买决策

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-06-15 DOI: 10.35631/aijbaf.37005

Gugum Gumilang Wirakanda, Dematria Pringgabayu, Suci Fika Widyana

引用次数: 2

SUKUK: POTENTIALS FOR INFRASTRUCTURAL DEVELOPMENT IN NIGERIA Sukuk:尼日利亚基础设施发展的潜力

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-06-15 DOI: 10.35631/aijbaf.37009

Jubril Salaudeen

{"title":"SUKUK: POTENTIALS FOR INFRASTRUCTURAL DEVELOPMENT IN NIGERIA","authors":"Jubril Salaudeen","doi":"10.35631/aijbaf.37009","DOIUrl":"https://doi.org/10.35631/aijbaf.37009","url":null,"abstract":"The growth of any economy in the world will happen on the back of the needed infrastructural facilities. And to build the needed infrastructures for national development requires a lot of money and time. There have been incessant concerns of the citizenry on the present level of infrastructural neglect and decay in Nigeria. The infrastructural decay in Nigeria ranks very high when compared to the national resources to the availability and quality of the needed infrastructure. The availability of needed infrastructures will enhance ingenuity, novelty, employment, self-confidence, wealth creation, and social security. However, it is wretched to note that the dire infrastructure in Nigeria is in a bad state thereby creating an evolving crisis. The inability of the government of Nigeria to maintain and endure her perilous infrastructure such as; road rails and pipelines network, the micro small and medium enterprises will require developed and scalable transportation infrastructure ( Land, Air, and Water), Electricity energy ( power for industrial and domestic use), Educational infrastructure ( Schools, Research and instructional materials), Health infrastructure ( Hospital, trained personnel, and Equipment), Security infrastructure ( Police, Military and Para-military). This study aims to explicate the potential of Sukuk as an alternative and sustainable financial vehicle for financing infrastructural development in Nigeria. The study is library-based and analytical and evaluation approaches are used to explore related library-based data on the causes and effects of infrastructural development in Nigeria. The study investigates and describes how the Nigerian government can utilize the potentials of Sukuk investment for infrastructural development across the nation.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"109 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116268755","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: 2

INFLUENCE OF INFORMATION TECHNOLOGY ON INTERNAL CONTROL SYSTEMS IN TERTIARY INSTITUTIONS IN OSUN STATE, NIGERIA 信息技术对尼日利亚osun州高等院校内部控制系统的影响

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-06-15 DOI: 10.35631/aijbaf.37008

A. Adebayo, Samuel Oladele Obisesan, Amos Olusola Akinola

{"title":"INFLUENCE OF INFORMATION TECHNOLOGY ON INTERNAL CONTROL SYSTEMS IN TERTIARY INSTITUTIONS IN OSUN STATE, NIGERIA","authors":"A. Adebayo, Samuel Oladele Obisesan, Amos Olusola Akinola","doi":"10.35631/aijbaf.37008","DOIUrl":"https://doi.org/10.35631/aijbaf.37008","url":null,"abstract":"This study examined the influence of information technology on internal control systems in tertiary institutions in Osun State with the aim of determining whether or not information technology has a major influence on tertiary institutions' internal control systems. A descriptive research design was adopted while the population of the study consists of tertiary institutions in Osun State, Obafemi Awolowo University was chosen using judgmental sampling technique because of her accessibility and convenience. One hundred and twenty (120) copies of the questionnaire were distributed while hundred (100) copies were returned and analyzed using regression analysis. Findings from the study revealed that information technology significantly influences internal control systems and significantly influences internal audit processes in tertiary institutions in Osun State with t-value and p-value of 20.029 and 0.000, 19.049, and 0.000 respectively. It was concluded that information technology enhances and strengthens internal control systems and internal audit processes in tertiary institutions. The study, therefore, recommended that tertiary institutions should embrace information technology so as to strengthen the internal control systems of their institutions, internal control systems should be jealously guided to prevent fraudulent activities, duties must be properly segregated technologically so as to determine who to be held responsible when there are infractions and finally, both on-the-job and off-the-job training in information technology should be embraced by management of tertiary institutions so as to update the required skills and knowledge of their staff in information technology","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123253712","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 PERSONAL BANKRUPTCY AMONG YOUTH IN MALAYSIA 影响马来西亚青年个人破产的因素

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-06-15 DOI: 10.35631/aijbaf.37007

S. Hassan, Muhamad Khodri Kholib Jati, N. Yatim, M. Majid

引用次数: 2

SHOPEE APPLICATION BRAND AWARENESS IN AFFECTING THE PURCHASE DESIRE Shopee应用品牌知名度在影响购买欲望

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2021-03-01 DOI: 10.35631/AIJBAF.36003

Norreena Amira Azizan, Zauridah Abdul Hamid

{"title":"SHOPEE APPLICATION BRAND AWARENESS IN AFFECTING THE PURCHASE DESIRE","authors":"Norreena Amira Azizan, Zauridah Abdul Hamid","doi":"10.35631/AIJBAF.36003","DOIUrl":"https://doi.org/10.35631/AIJBAF.36003","url":null,"abstract":"Shopee is a leading e-commerce platform in Southeast Asia and Taiwan (Haryani Ngah, 2017). It is a platform that provides online buying and selling services that facilitate interaction between sellers and buyers. In addition, Shopee provides secure payment support and strong logistics options. According to Keller (2013), brand awareness is by enhancing brand habits through repeated exposure, i.e. in general it is effective for brand recognition and brand remembering. This means the more consumers have the experience of seeing the brand, listening, or thinking about it, the more likely consumers are to list the brand in their mind. According to Wu, Yeh, and Hsiao (2011), purchase intentions indicate the possibility that consumers will plan or are willing to buy certain products or services in the future. An increase in purchasing intentions reflects an increase in purchasing opportunities. This paper will discuss the findings of a study on Shopee brand awareness and the intention to purchase. There are two specific objectives namely the first; to identify the relationship between remembering the Shopee brand and the intention to purchase at Shopee, and second; to identify the relationship between Shopee brand recognition and intention to purchase at Shopee. This study uses quantitative methods. Questionnaires are distributed online to university students throughout Malaysia. A total of 152 respondents answered the questionnaire. The results of this study found that brand awareness that is able to remember and identify the Shopee brand has a relationship with the intention to buy at Shopee.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132470135","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

VALUE-BASED INTERMEDIATION AND REALISATION OF MAQASID AL-SHARIAH: ISSUES AND CHALLENGES FOR ISLAMIC BANKS IN MALAYSIA 基于价值的中介和maqasid al-shariah的实现:马来西亚伊斯兰银行的问题和挑战

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2020-12-01 DOI: 10.35631/aijbaf.25003

Wan A'tirah Mahyudin, R. Rosman

{"title":"VALUE-BASED INTERMEDIATION AND REALISATION OF MAQASID AL-SHARIAH: ISSUES AND CHALLENGES FOR ISLAMIC BANKS IN MALAYSIA","authors":"Wan A'tirah Mahyudin, R. Rosman","doi":"10.35631/aijbaf.25003","DOIUrl":"https://doi.org/10.35631/aijbaf.25003","url":null,"abstract":"The expectation of stakeholders towards Islamic banks has changed and goes beyond avoiding riba and compliance with Shariah but to become value-based intermediaries and fulfil the objective of Shariah Many studies argue that the goals of Islamic banking should not be restricted to maximizing shareholder wealth but should also entail raising the standard of living and welfare of the community. This paper aims to discuss the issues, trends, and challenges for Islamic banking in Malaysia towards satisfying various stakeholders’ needs through the implementation of value-based intermediation (VBI). VBI has been firstly introduced by Bank Negara Malaysia in 2017. In VBI, maqasid al-shariah is established as the fundamental framework in deciding the underlying values, moral compass, and goals in Islamic finance. Thus, realisation of maqasid al-shariah has created its own challenges in VBI implementation. Some earlier studies have discussed issues related to the principles and approaches related to VBI but neglecting other important mechanisms to drive its successful implementation. This review paper highlighted that corporate governance and performance measures are essential elements in VBI implementation. Future studies are encouraged to further explore the possible indicators that can fairly assess the efforts of Islamic banks in satisfying stakeholder needs in line with maqasid al-shariah. Further studies in corporate governance also deemed important to establish the relationship between the key corporate governance players and stakeholder management in Islamic banks.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133011731","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: 2

A CONCEPTUAL MODEL OF CREDIT SCORECARD IN PRODUCTIVE LOAN 生产性贷款中信用记分卡的概念模型

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2020-09-10 DOI: 10.35631/aijbaf.24003

Agiananta Rizyamesa, R. A. Rahadi

{"title":"A CONCEPTUAL MODEL OF CREDIT SCORECARD IN PRODUCTIVE LOAN","authors":"Agiananta Rizyamesa, R. A. Rahadi","doi":"10.35631/aijbaf.24003","DOIUrl":"https://doi.org/10.35631/aijbaf.24003","url":null,"abstract":"This study is aimed to discuss variables involved in credit scorecard assessment for granting agricultural credits. To get the variables, authors approached with the synthesizing method or Knowledge Synthesis Method from 25 papers related to the credit scorecard development in SMEs and Agriculture. This study used 5 C’s of credit concept to group related variables and eliminated which are not. It is found that from the five aspects of 5C’s, the character aspect consists of management, relationship, credit history, good corporate governance (GCG), behavior, and innovation. The capacity aspect consists of liquidity, profitability ratio, indebtedness degree, repayment history, activity ratio, financial growth, and expense ratio. The capital aspect consists of one indicator, namely capital structure. The conditioning aspect comprises of external factors of PESTEL, industry, and scope of a region in terms of monitoring. The collateral aspect consists of one indicator, which is a guarantee. All of these indicators will be a basic determinant of variables to appraise credit risk quality of a borrower in the agriculture sector. The limitation of this study is the scope limitation of conducting literature synthesize in particular papers which are related to appraising borrowers who are proposing productive loan, particularly in SMEs and the agriculture sector. The finding of this study will be useful for financial institutions that are responsible for developing assessments for borrower candidates in SMEs or the agriculture sector. Further process of research is eligible to be conducted, either qualitative or quantitative, in order to validate and improve the findings in this paper.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121077621","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: 2

THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL 会计职业道德的伦理表现与首要地位

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2020-09-10 DOI: 10.35631/aijbaf.24002

W. Pratiwi, Wahyu Wibowo

引用次数: 0

VALUATION BUSINESS IN PEER TO PEER LENDING WITH DISCOUNTED CASH FLOW (DCF) METHOD 用现金流折现法对p2p借贷业务进行估值

Advanced International Journal of Banking, Accounting and Finance Pub Date : 2020-06-10 DOI: 10.35631/aijbaf.23001

Muhammad Akhirul Hakim, Dr. Raden Aswin Rahadi, M. Akmal Adrianza

{"title":"VALUATION BUSINESS IN PEER TO PEER LENDING WITH DISCOUNTED CASH FLOW (DCF) METHOD","authors":"Muhammad Akhirul Hakim, Dr. Raden Aswin Rahadi, M. Akmal Adrianza","doi":"10.35631/aijbaf.23001","DOIUrl":"https://doi.org/10.35631/aijbaf.23001","url":null,"abstract":"Start-up companies are businesses that are now very popular in Indonesia. To support the business moving fast, these businesses need investors by offering the company's fair value. With similar but not the same calculation, in which start-up companies have different financial indicators and financial assumptions with conventional companies, in this case, the valuation is included innovation value and disruption probability. This research is a descriptive study which is based on case studies in the research object. The object of research is PT ABC, a company engaged in the field of Financial Technology. Data collection is done by collecting secondary data from the company and observation during the internship. The analysis is done by conducting a sensitivity analysis with the DCF method using Microsoft Excel. Valuation is also very closely related to Financial Projection to predict the state of the industry pear to pear landing in the future. The data shows that the enterprise value is Rp. 46,084,735,403,742. Then, EV/Revenue is 1,748 times, and the percentage of raise is 100%. According to DCF Valuation, the author suggests investors invest in the company. Because the valuation is very good.","PeriodicalId":225585,"journal":{"name":"Advanced International Journal of Banking, Accounting and Finance","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116690748","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