{"title":"The Influence of Product Attribute and Reference Group Towards Customer Value of Moslem’s Wear Kerawang Handycraft In Gorontalo Province","authors":"Muchtar Ahmad","doi":"10.32535/IJAFAP.V2I1.358","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I1.358","url":null,"abstract":"This aims of the: (1) The customers responses toward the product attribute of value the Moslem wears of kerawang handycraft in Gorontalo province, (2), The influence of the refence group to toward the customers value of kerawang handycraft Moslem’s wear in Gorontalo Province, (3), The influence of the products attribute and reference group toward the customers value of the kerawang handycraft of moslem’s in Gorontalo province, in a partial or in simultaneous. The research has tested the hypothesis of attribute influence products and reference group towards customer value kerawang handycraft moslem’s wear in Gorontalo province, in a partial or in simultaneous. The research used explanatory survey. The study examined 86 customers of kerawang handycraft moslem’s wear. The sampling method was used the random sampling technique. The result of the study was analyzed by using the path analysis, statistic hypothesisis tested by F test and t test. The result of the research shows that kerawang handycraft especially moslem’s wear, product attribute and the reference group partial is as ways or in simultaneously influenced the customers value of in Gorontalo Province.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"29 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":"122268524","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}
F. S. Kawatu, R. A. F. Tumiwa, Nova Christian Mamuaya, M. N. Rumagit
{"title":"Institutional Financial Management Analysis in Manado State University (UNIMA)","authors":"F. S. Kawatu, R. A. F. Tumiwa, Nova Christian Mamuaya, M. N. Rumagit","doi":"10.32535/IJAFAP.V2I1.361","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I1.361","url":null,"abstract":"The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards).","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"9 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":"129816520","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}
S. Murniati, H. R. Mus, H. B. Semmaila, Hj. Andi Nirwana Nur
{"title":"Effect of Investment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm","authors":"S. Murniati, H. R. Mus, H. B. Semmaila, Hj. Andi Nirwana Nur","doi":"10.32535/IJAFAP.V2I1.359","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I1.359","url":null,"abstract":"The purpose of this study is to analyze the effect of investment decisions, financing decisions and dividend policies both directly and indirectly on value of the firm mediated by profitability. The sample technique was purposive sampling by pooling data. Data were analyzed by Structural Equation Modeling. The results showed that investment decisions and financing decisions have a positive and significant effect on profitability and value of the firm so that the main objective of the company is to maximize the welfare of company owners by increasing value of the firm through increased profitability, while dividend policy has a negative and not significant effect on profitability and value of the firm directly and indirectly.","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":"129896862","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 Examining of Transformational and Transactional Leadership on Banking Employee Performance at North Sulawesi Province, Indonesia","authors":"Yance Tawas","doi":"10.32535/ijafap.v2i1.365","DOIUrl":"https://doi.org/10.32535/ijafap.v2i1.365","url":null,"abstract":"Transformational and transactional leadership style is an activity that influences people to working together in order to achieve the organization goals. Leadership can occur anywhere, provided that someone shows his ability to influence the behavior of others towards achieving a certain goal. Transformational leadership as a leader who has the power to influence subordinates in certain ways. The intent of transformational and transactional leadership is to encourage employee performance in the Banking business in North Sulawesi, Indonesia. The object of the study was Bank BRI, BNI and SulutGo, which have branches throughout the North Sulawesi region. The number of respondents was 205 employees. The collected data were then analysed by using a variant-based structural equation model or Partially Least Square (PLS-SEM). The data analysis results provide empirical evidence that a transformational leadership style, particularly in the individual consideration and individual inspirational dimensions, positively impacts employee performance. However, other dimensions, namely, intellectual stimulation and inspirational motivation, do not significantly encourage activities related to performance. Moreover, transactional leadership on the contingent reward dimension does not significantly impact knowledge sharing, in other word only transformational leadership individual consideration and individual inspiration were positively significant effect on encourage banking business industry employee performance at North Sulawesi, Indonesia.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"23 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":"125598682","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}
Indira Basalamah, H. Ramli, H. B. Sinring, Roslina Alam
{"title":"Effect of Commitment, Compensation, and Leadership on Employee Performance and Sharia Engagement as Variable Intervening","authors":"Indira Basalamah, H. Ramli, H. B. Sinring, Roslina Alam","doi":"10.32535/IJAFAP.V2I1.360","DOIUrl":"https://doi.org/10.32535/IJAFAP.V2I1.360","url":null,"abstract":"Sharia engagement is an individual, physical, emotional and spiritual attachment that is influenced by belief, justice, balance, fredoom and respontibility towards the organization. The object of research is the employees of sharia banking located in Makassar City. Through cluster tehniques sampling of samples processed in the study were 185 emplyees spread across 13 sharia banking offices. Using structural equation modeling (SEM) the results of the study show that organizational commitment, compensation, and leadership directly have a significant positive effect on sharia engagement. Whereas, indirectly organizational commitment, compensation, and leadership have a positive and insignificant effect on employee performance. Then, through Syariah Engagement organizational commitment, compensation, and leadership have a significant positive effect on the performance of Islamic Banking employees in Makassar City.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125237552","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":"Are the Profitability of Companies Influenced by Working Capital and Liquidity?","authors":"R. A. F. Tumiwa, Nova Christian Mamuaya","doi":"10.32535/jicp.v1i2.298","DOIUrl":"https://doi.org/10.32535/jicp.v1i2.298","url":null,"abstract":"The purpose of our study is to examine and analyze: (1) the effect of working capital on profitability, (2) the effect of liquidity on profitability, and (3) the effect of working capital and liquidity simultaneously to profitability. This research was conducted at the ceramics, glass, and porcelain of manufacturing companies that listed on the Indonesia Stock Exchange (IDX) 2012-2016. The companies analyzed amounted to 6 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 10 programming computer. The results of this study found that working capital has an insignificant relationship with profitability. The liquidity has an insignificant with profitability. The working capital and liquidity have no significant effect on profitability, simultaneous.","PeriodicalId":233087,"journal":{"name":"International Journal of Accounting Finance in Asia Pasific","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132533931","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}