International Journal of Accounting Finance in Asia Pasific最新文献

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Disparity And Volatility of Horticultural Prices In Indonesia Before and Pandemic Period (2019 and 2020) 疫情前和疫情期间(2019年和2020年)印度尼西亚园艺价格的差异和波动
International Journal of Accounting Finance in Asia Pasific Pub Date : 2023-02-20 DOI: 10.32535/ijafap.v6i1.2116
Ardito Bhinadi
{"title":"Disparity And Volatility of Horticultural Prices In Indonesia Before and Pandemic Period (2019 and 2020)","authors":"Ardito Bhinadi","doi":"10.32535/ijafap.v6i1.2116","DOIUrl":"https://doi.org/10.32535/ijafap.v6i1.2116","url":null,"abstract":"","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127663299","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 Financial Knowledge, Technology, and Behavioral Control on Student Financial Behavior 金融知识、技术和行为控制对学生金融行为的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1879
Fridayani Wongsowinoto
{"title":"The Effect of Financial Knowledge, Technology, and Behavioral Control on Student Financial Behavior","authors":"Fridayani Wongsowinoto","doi":"10.32535/ijafap.v5i3.1879","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1879","url":null,"abstract":"At this time, many business activities are assisted by communication technology to stay can gain profit in global competition, which is where all the information becomes fast moving. Therefore, economic development in Indonesia is getting increased. Another factor underlies this economic growth because more than 80% are students who have good financial knowledge and behavioral control and are conceptualized after marketing strategies in marketing management. This study aims to determine The Effect of Financial Knowledge, Technology, and Behavioral Control on Student Financial Behavior and the factors that underlie student behavior increasing in the use of technology in marketing. the researcher used descriptive qualitative method in analyzing this phenomenon. a phenomenon that occurs in the environment of students in utilizing technology related to financial and behavioral knowledge in improving marketing. The results of this research are Proven from 2012 to 2019, the peak was that 80% of students had been able to run a business as a form of good financial behavior to improve a good quality of life. Good financial control behavior is based on several factors such as consumption where students choose to consume goods or services according to their needs. Students can also manage personal and group cash flows well with good financial knowledge based on research and education training at colleges or schools. Students who have good financial knowledge by utilizing technology can choose to invest or save their money so that it can be used in the future. Finally, students are students who grew up in a good social environment, an environment of social behavior with good financial behavior, they will automatically form a good financial control behavior as well. Keywords: technology, financial knowledge, behavioral control","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125136202","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: 1
The Gap Between Supply and Demand in Forensic Accounting 法务会计的供需缺口
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1863
Astrid Putri Rahmajati
{"title":"The Gap Between Supply and Demand in Forensic Accounting","authors":"Astrid Putri Rahmajati","doi":"10.32535/ijafap.v5i3.1863","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1863","url":null,"abstract":"In later a long time, there has been an increment within the request for scientific bookkeepers due to an increment in debasement cases that are progressively complex and high. However, with expanding request, there's a lopsidedness between supply and request. The supply that the analyst implies is measurable bookkeeping instruction that make legal bookkeepers. Hence, this study points to decide the contrasts within the competencies of scientific bookkeeping specialists that must be had by the education on measurable bookkeeping advertised. This ponders employments essential information within the shape of perceptions and interviews. The test of this inquiries about measured to 17 websites from a few colleges overseas and colleges in Indonesia and this study utilized three tests of asset people from two distinctive teach. This investigate could be an expressive subjective inquire about utilizing triangulation test of information sources. This consider found that there are contrasts of supposition between scientific bookkeeping professionals and academics with respect to the competencies that legal bookkeepers must have and with respect to the themes of courses and educational modules. The results have suggestions that the bookkeeping ponder program can contain course themes that are not as it were related to specialized viewpoints but too delicate abilities and difficult abilities that a legal bookkeeper ought to have. Keywords: Capability, gap, requirement, forensic accounting, offer, colleges","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126401244","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
Transforming into a Cashless World: Factors Driving Brand Loyalty of Touch ‘N Go E-Wallet in Malaysia 向无现金世界转型:推动马来西亚Touch ' N Go电子钱包品牌忠诚度的因素
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1873
H. Lee
{"title":"Transforming into a Cashless World: Factors Driving Brand Loyalty of Touch ‘N Go E-Wallet in Malaysia","authors":"H. Lee","doi":"10.32535/ijafap.v5i3.1873","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1873","url":null,"abstract":"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.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128747705","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
Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Walanda Maramis North Minahasa公立医院区域公共服务机构财务管理实施
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1895
F. S. Kawatu
{"title":"Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital","authors":"F. S. Kawatu","doi":"10.32535/ijafap.v5i3.1895","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1895","url":null,"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","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116720144","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
Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries 增加小型工业中妇女社会资本的战略制定
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1875
R. Kimbal
{"title":"Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries","authors":"R. Kimbal","doi":"10.32535/ijafap.v5i3.1875","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1875","url":null,"abstract":"This research aims to find a strategy formulation for strengthening women's social capital in small-scale industries. Given that the power of social capital has started to dissolve and weaken along with the current modernization, the design of a strategy should be a crucial capital in the continuation of small scale companies integrating women as pillars of the family economy. Therefore, a formulated strategy is needed to strengthen social capital in small scale industries. With a case study on the Kacang Tore small industry, this study used a qualitative research methodology. To gather data, a triangulation approach of observation, interviews, and documentation was used. The stepwise forward model developed by Spradley is used in this study's data analysis. The results identifie various strategies to strengthen women's social capital in terms of trust, networks, reciprocity, values and norms. Keywords: Formulation, Small Scale Industries, Social Capital, Strategy, Strengthening, Women","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114120751","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 Scenario Planning and Leadership on Non-Financial Performance in the Multi-Level Marketing (MLM) Industry 情景规划和领导力对传销行业非财务绩效的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1728
Yun Yu Chuan
{"title":"The Impact of Scenario Planning and Leadership on Non-Financial Performance in the Multi-Level Marketing (MLM) Industry","authors":"Yun Yu Chuan","doi":"10.32535/ijafap.v5i3.1728","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1728","url":null,"abstract":"This study explores the impact of strategic management and leadership styles on non-financial performance in multi-level marketing companies. This study was carried out in Penang and Kuala Lumpur, using judgmental and snowball sampling methods. A total of 155 valid samples were gathered, and the data were analyzed using SPSS.The findings indicate that macro scenario, micro scenario, and transformational leadership significantly positively impact non-financial performance, whereas transactional leadership negatively influences non-financial performance. The industry scenario does not have a significant relationship with non-financial performance. These findings assist researchers and management teams in the MLM industry in better understanding factors contributing to better non-financial performance. Keywords: Industry Scenario, Macro Scenario, Micro Scenario, Multi-level Marketing (MLM), Scenario Planning, Transactional Leadership, Transformational Leadership.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114515412","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
Case Study of Touch ‘n Go in Malaysia: Are You a User of E-Wallet? Touch ' n Go在马来西亚的案例研究:你是电子钱包的用户吗?
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1932
Mei Qi Loke
{"title":"Case Study of Touch ‘n Go in Malaysia: Are You a User of E-Wallet?","authors":"Mei Qi Loke","doi":"10.32535/ijafap.v5i3.1932","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1932","url":null,"abstract":"Touch ‘n Go is a Malaysian digital wallet and online transaction for making any payment that is available in the application. Malaysia has started to implement online payment through Touch ‘n Go which are available in the places that required money transactions such as grocery shops, restaurants and so on. We intended to examine how the six key factors: convenience, customer satisfaction, customer loyalty, e-wallet, brand awareness and service quality lead to users’ awareness of the usage of Touch ‘n Go in Malaysia. A total of 150 people participated in the online survey via Google Forms. The findings revealed the information regarding customer satisfaction with the quality of service provided and customer loyalty toward the brand. This research paper provides new insights, and some recommendations are presented to increase users’ awareness of the services provided by Touch ‘n Go. Keywords: brand awareness, convenience, customer satisfaction, customer loyalty, e-wallet, service quality","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130188094","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
Touch n Go e-Wallet: The New Payment Style Existed when COVID-19 Hits 即走电子钱包:新冠疫情爆发时出现的新型支付方式
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1933
Muhammad Daniel Bin Ahmad Izaidin
{"title":"Touch n Go e-Wallet: The New Payment Style Existed when COVID-19 Hits","authors":"Muhammad Daniel Bin Ahmad Izaidin","doi":"10.32535/ijafap.v5i3.1933","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1933","url":null,"abstract":"Touch ‘n Go e-wallet is a smartphone application that has recently gained users since the pandemic of COVID-19 hits Malaysia. Touch ‘n Go is an e-wallet, an electronic card that can make online payments using a smartphone. It is a secure way to pay using a smartphone because it is convenient to use and reduces physical touch, which can spread diseases and germs to other people. The pandemic and the imposition of Movement Control Orders (MCO) and Home Quarantine have encouraged e-wallet usage, as people will choose cashless payments during that period. This study examines how e-wallets help consumers throughout the COVID-19 pandemic in Malaysia. A total of 150 consumers completed an online survey via Google Forms, and the data were analyzed using SPSS. We found that perceived ease of use and trust impacted consumer satisfaction. This research provides new insights on e-wallet perceptions of Touch n Go and how this perception may promote consumer satisfaction. Keywords: COVID-19, E-wallet, MCO, Pandemic, Physical touch, Smartphone, Touch n Go","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132306321","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 Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value 债务政策、股利政策、投资决策和公司规模对公司价值的影响
International Journal of Accounting Finance in Asia Pasific Pub Date : 2022-10-20 DOI: 10.32535/ijafap.v5i3.1886
N. Dewi
{"title":"The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value","authors":"N. Dewi","doi":"10.32535/ijafap.v5i3.1886","DOIUrl":"https://doi.org/10.32535/ijafap.v5i3.1886","url":null,"abstract":"Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130135696","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
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