International Journal of Accounting Finance in Asia Pasific最新文献

{"title":"The Impact of Decision Investment, Capital Structure and Growth on Profitability and Company Value in Manufacturing Sector of Firms in Indonesia","authors":"Hikma Niar","doi":"10.32535/ijafap.v2i1.362","DOIUrl":"https://doi.org/10.32535/ijafap.v2i1.362","url":null,"abstract":"Purpose of this study is to analyze investment decisions, profitability, capital structure, company growth and firm value population 149 manufacturing companies with 55 samples. Used Analysis Path. The results of the study show that the results of this study are expected to contribute to the development of financial management studies.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128554632","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}

{"title":"Analysis of Safety & Pricing Issue in Grab’s Car & The Solutions","authors":"Umairah Binti Buruhanutheen, D. Kee, Nurul Azmina Binti Abdul Malik, A. Sunita, P. Kuson, Teh Yen, S. Karlekar","doi":"10.32535/IJAFAP.V2I2.536","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I2.536","url":null,"abstract":"The following is a proposal for ride-hailing transport service, Grab. The proposal is done to assist them with the problems they face every now and then. Grabs’ Facebook page reveals myriad complaints about its services. Many app designers and even users have been facing several issues regarding their grab app. Since a lot of people rely on grab as their main transportation to go to places it is important for Grab to consider the criticism to improve their service. The main objectives definitely would be managing a good relationship with existing customers with a focus on creating loyalty towards their business. There are several solutions and recommendations that are included in this proposal to encourage Grab for their service enhancement.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115885649","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}

{"title":"A Case Study on Souq.com","authors":"Othman Ahmad","doi":"10.32535/ijafap.v2i2.537","DOIUrl":"https://doi.org/10.32535/ijafap.v2i2.537","url":null,"abstract":"Souq.com is the largest e-commerce website in the Arab world with more than 400,000 products ranging from electronics, fashion,household ,watches,perfumes,and more. Today,it attracts more than 23 million visitors a month ,and is growing rapidly because of the increasing number of online shoppers in the Arab world. Often referred to as “Amazon Middle East”, it operates as a retail location and serves a market for third party vendors. It offers a convenient and secure shopping experience with online payment, cash on receipt and free return. Established in 2005, it was a pioneer in online shopping in the region as an auction site and linked to the Arab Internet portal Maktoob. When Yahoo acquired Maktoob in August 2009, it was not included in the deal, separated from Maktoob to remain part of Jabbar Internet Group. Then, in early 2011, the site became a market model selling at fixed prices, and then the retail division was launched in late 2011. In addition to its headquarters in Dubai, UAE, it meets local market needs with commercial offices in Egypt, Saudi Arabia and Kuwait; and a technical development center in Jordan and India.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128320827","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}

{"title":"The Identification of Financial Literacy Level (Accounting) of MSMEs Actors in the Wetlands Area (Study of MSMEs Actors in Pemakuan Village, Banjar Regency)","authors":"M. Rizky","doi":"10.32535/ijafap.v2i2.535","DOIUrl":"https://doi.org/10.32535/ijafap.v2i2.535","url":null,"abstract":"This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in preparing financial reports and assisting in access banking. The method used in this study is descriptive qualitative. The type of data used in this study is primary data obtained through interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago palms into wet sago to become characteristics of the region. However, in fact, they still cannot develop better as long as limited access to banks. The results of the study stated that MSMEs actors in the wetlands area did not have knowledge in preparing financial statements. The businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all. They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover, a low level of education greatly affects the assessment of the importance of recording financial activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia Chartered Accountants","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116157357","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}

{"title":"Kuwait Finance House","authors":"Dalal AlNoumani, Fawaz Almutairi, J. Machado","doi":"10.32535/IJAFAP.V2I2.534","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I2.534","url":null,"abstract":"This analysis will explore the corporate governance of the Kuwait Finance House. Given that the institution is a market leader, it encompasses the revolutionary financial mall concept whereby it groups together partners such as telecommunication, insurance and also credit card providers. The concept of the financial mall is providing a degree of ease through convenient services for customers, automated systems and also financial advisors. The analysis will explore the major challenge that Kuwait Finance House is facing and also the conflict of interest between the managers and the shareholders. The analysis will utilize descriptive research study whereby interviews will be conducted to get a scope of the operation of the institution. The analysis will offer recommendations such as involvement of the customers before internal growth investment. It should also establish the reason for the conflict between the shareholders and the managers and also why the financial house requires corporate governance. Given the bank has a separate clause that defines their creation of wealth for the shareholder, the conflict between the manager will eventually result in a stunted growth of the customer deposit, shareholder equity and the total assets which are important financial indicators.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121725499","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}

{"title":"Lending Growth Determinant on Rural Banks in Denpasar","authors":"Ni Wayan Sulistiyani","doi":"10.32535/ijafap.v2i2.539","DOIUrl":"https://doi.org/10.32535/ijafap.v2i2.539","url":null,"abstract":"This study aims to examine the determinant of lending growth on rural bank in Denpasar. the determinant of lending growth consists of Third-Party Funds, Capital Adequacy Ratio, NonPerforming Loans, Loan to Deposit Ratio, and Return on Assets. In this study there were 18 rural banks being sampled this research was conducted in three years of observation, from 2016 to 2017. Data analysis techniques used in this study are multiple linear regression. The results of the study show that Third Party Funds and Loan to Deposit Ratio can affect lending growth positively and significantly. while the Capital Adequacy Ratio, Non-performing Loans, and Return on Assets are not able to influence lending growth in rural banks in Denpasar.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116536210","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}

{"title":"National Bank of Kuwait","authors":"M. AL-Hajri, Maria Alejandra Jaramillo Serna, Qout AL-Mutairi, Ghalia Al-Qenaei","doi":"10.32535/IJAFAP.V2I2.533","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I2.533","url":null,"abstract":"The national bank of Kuwait was set up in 1952 as not only the first local bank but also the first shareholding company in the state of Kuwait. Thus far, NBK has set up 162 branches across 15 countries. Also, the international expansion opportunities in the state of Kuwait, NBK is among the most profitable bank. Over the year, NBK has been consistently ranked among the top 50 safest banks in the world. NBK has established strategic client relationships which have enabled it to increase its client base across the state and also in the region. The bank avails a wide range of financial and investment products and services to its individual, corporate and institutional clients. Based on the that, partnering with NBK as a digital marketing agency can help propel further recognition of NBK which will then translate to increase in its growth and profit rates.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123865331","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}

{"title":"Accounting Fraud Tendency on Village Credit Institution","authors":"I. G. C. Putra, Putu Wenny Saitri, I. Gunadi","doi":"10.32535/IJAFAP.V2I2.538","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I2.538","url":null,"abstract":"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.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125214900","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}

{"title":"Analysis of The Effect of Exchange Rates, E-Money and Interest Rates on The Amount of Money Supply and Its Implications on The Inflation Level in Indonesia 2012-2017 Period","authors":"Rizal Ramadhani, Widyo Nugroho","doi":"10.32535/IJAFAP.V2I1.364","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I1.364","url":null,"abstract":"This study aims to find out and test the partial influence of exchange rate variables, Electronic Money (e-money), interest rates on money supply; and the partial effect of variable exchange rates, e-money, interest rates, and the amount of money supply toward the inflation rate. This research method is quantitative, with a type of causal research. The geographical scope of the study is Indonesia with a six-year period (2012-2017). Based on the periodization, by using monthly data, each variable has 72 data (n = 72), which is 6 years x 12 months. The data used was secondary data. The multiple linear regression analysis was used to test seven hypotheses all of which are bivariate models. The results show that the exchange rate (USD to IDR exchange rate) has a positive and significant effect on the money supply. E-money has a positive and significant effect on the money supply. Interest rates have a negative effect, but are not significant for the money supply. Exchange rates have a negative effect, but not significant to inflation. E-money has a negative effect but not significant on inflation. Interest rates have a positive effect but not significant on inflation. Money supply has a negative effect but not significant on inflation.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129630223","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}

{"title":"The Effect of Work Conflict on Employee Performance in the Capital Investment and Integrated Service Service (PTSP) of Gorontalo District","authors":"Lisda L. Asi","doi":"10.32535/ijafap.v2i1.363","DOIUrl":"https://doi.org/10.32535/ijafap.v2i1.363","url":null,"abstract":"The success of an organization both large and small is not solely determined by the available natural resources, but is also determined by the quality of good human resources that are useful for planning, implementing, controlling, and evaluating the relevant organization both profit oriented organizations or nonprofit oriented. Speaking of how to control the organization itself, one part that has the task of controlling the organization is the Human Resource Development section which is directly supervised by the leader or manager in the company or organization, therefore understanding of matters relating to management human resources specifically regarding the relationship between employers and employees and employees with superiors need attention. Furthermore, the Human Resource Development (HRD) must also be able to evaluate the performance of its subordinates. As long as employees work in an organization, it is very important to carry out evaluations on a regular or continuous basis, so that leaders can find out about the obstacles and obstacles of employees in implementing his duty. One of the problems that makes employee performance decline is conflict, whether it's a conflict between relationships with other employees and conflict with their work. As we all know that the organization itself consists of several interest groups that have different interests but with the same goal. This is a factor that must be considered by managers because the presence of several groups in an organization that has different interests certainly can lead to conflict. In order to minimize any conflicts that will occur, managers must be able to evaluate the performance of their subordinates so that conflict can be identified as to make the performance of their subordinates decrease. Conflict can be defined as: A process of social interaction where 2 (two) or more people, or two groups or more, are different or conflicting in terms of their opinions or goals (Cumming in Rifandi, 2017, about the Effect of Conflict on Employee Performance at the Public Works Service Southeast Sulawesi Province). Newtonner argues that organizational conflict includes disagreements regarding the allocation of scarce resources or disputes regarding goals, status, values, perceptions, or personality. Mullins (in Rifandi, 2017, about the Effect of Conflict on Employee Performance at the Sulawesi Provincial Public Works Service Southeast) means that conflict is a condition of the occurrence of objective incompatibility and the emergence of various behavioral conflicts, both those in individuals, groups, and in an agency. Furthermore, Harold (in Rifandi, 2017, on the Effect of Conflict on Employee Performance at the Public Works Office of Southeast Sulawesi Province) states, when people in an organization collaborate on work, conflicts or disputes may arise. Conflict according to Alabaness (2008) means that conflict as a condition that is perceived to exist between parties or more feel ","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124391343","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}