International Journal of Accounting & Finance in Asia Pasific最新文献

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Analysis of the Effect Construction Costs, Human Development Index and Investment: Does It Have an Impact on Economic Development? 建设成本、人力发展指数与投资的效应分析:对经济发展是否有影响?
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1210
Prince Charles Heston Runtunuwu, Muhammad Kotib
{"title":"Analysis of the Effect Construction Costs, Human Development Index and Investment: Does It Have an Impact on Economic Development?","authors":"Prince Charles Heston Runtunuwu, Muhammad Kotib","doi":"10.32535/IJAFAP.V4I3.1210","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1210","url":null,"abstract":"The purpose of this study aims to investigate a causality relationship between Construction Cost Index (CCI) and economic growth, between investment and economic growth, and between human development index and economic growth in North Maluku Province. With the error correction model approach, this study was carried out with the Granger causality method. The findings indicate that the economic growth and the Construction Cost Index affected the value of economic growth significantly. While the value change in the Construction Cost Index is statistically insignificant to affect the value of Economic Growth implying no causality relationship between the variables of Construction Cost Index to economic growth. There is only a one-way relationship, namely economic growth affecting the Construction Cost Index . Economic growth and investment have an association to changes in the value of economic growth significantly affecting the value of Investment. Humans do not have a causality (causal) relationship affecting each other or the Human Development Index (HDI) has no chance of being a dependent variable in the quarter of 2010 to 2019.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114703679","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
Financial Feasibility of Cattle Breeding Partnership in South Lampung Regency 南楠榜县养牛伙伴关系的财务可行性
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1200
Sri Handayani, Irmayani Noer, E. W. Kenali, K. Adhianto
{"title":"Financial Feasibility of Cattle Breeding Partnership in South Lampung Regency","authors":"Sri Handayani, Irmayani Noer, E. W. Kenali, K. Adhianto","doi":"10.32535/IJAFAP.V4I3.1200","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1200","url":null,"abstract":"The arising problem in South Lampung Regency is that the pattern of cattle breeding runs on people's businesses scale related to other farming. The farmers established partnerships with feedlots to tackle the hardships of developing cattle breeding for more effective and efficient results. The disproportionate structure of cattle breeding should be analyzed carefully. This research aims to analyze the feasibility of a cattle breeding partnership in the two cattle breeding centers of the South Lampung Regency. The data were quantitatively analyzed with feasibility analysis and the indicators are NPV (Net Present Value), Net B / C (Net Benefit Cost Ratio), PP (Payback Period), and IRR (Internal Rate of Return. The research results indicate that the profit scheme is IDR 20,353,930. As the Net B/C ratio is higher than 1, the business is feasible. Also, the IRR value of 29.9% signifies that the business is economically feasible.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128312804","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
Factors Determining the Effectiveness of Sharia Bank Marketing Management During the Covid 19 Pandemic in Gorontalo Province 哥伦塔洛省2019冠状病毒病大流行期间决定伊斯兰银行营销管理有效性的因素
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1211
Tineke Wolok, Umin Kango
{"title":"Factors Determining the Effectiveness of Sharia Bank Marketing Management During the Covid 19 Pandemic in Gorontalo Province","authors":"Tineke Wolok, Umin Kango","doi":"10.32535/IJAFAP.V4I3.1211","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1211","url":null,"abstract":"The Covid-19 pandemic brings a significant impact on the revenue of the banking industry in addition to new challenges and risks. The micro, small and medium enterprise sector feels its great effects as the pandemic affects the ability of Islamic banks to obtain deposits from them and the level of demand for financing for productive business investments through Islamic banks. This study analyzes various determining of the effectiveness of Islamic banking marketing management in Gorontalo Province. This paper applied a qualitative method with a descriptive-analytical approach, verification, and exploratory by collecting the primary data from unstructured interviews to information sources (key informants and informants). The data was analyzed by a qualitative descriptive model in the form of data collection, data reduction, data display, and conclusions. Besides, to deepen the results of the study, a Focus Group Discussion (FGD) was conducted with all relevant competent stakeholders. The results of the study are expected to be used by local governments and Islamic banking actors in Gorontalo Province.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125245230","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
Consumer Behavior Analysis on Online and Offline Shopping During Pandemic Situation 疫情期间消费者线上线下购物行为分析
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1208
Miguel Córdova Espinoza, Varsha Ganatra, K. Prasanth, R. Sinha, Corina Elena Ochoa Montañez, Kolhe Mayur Sunil, Rishikaysh Kaakandikar
{"title":"Consumer Behavior Analysis on Online and Offline Shopping During Pandemic Situation","authors":"Miguel Córdova Espinoza, Varsha Ganatra, K. Prasanth, R. Sinha, Corina Elena Ochoa Montañez, Kolhe Mayur Sunil, Rishikaysh Kaakandikar","doi":"10.32535/IJAFAP.V4I3.1208","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1208","url":null,"abstract":"Shopping has undergone a paradigm shift as a result of technological influence, with most consumers preferring online purchasing to traditional physical store shopping. The current pandemic scenario has resulted in a shift in customer spending patterns both online and offline. This paper identifies and analyses customers’ behavior towards online and retail shopping based on various factors affecting their behavior on which mode of shopping most they prefer during the pandemic situation. Primary data was used and a structured questionnaire was utilized to obtain the data. An online survey was conducted to collect from 200 heterogeneous kinds of people. The data collected were subjected to frequency analysis, Chi-square test, and Cronbach’s Alpha Test. IBM Statistical Package for Social Sciences (SPSS v23) was used for analyzing the data. The results revealed that among the various technological factors the proficiency rate of respondents utilizing, the internet has shown a significant impact on the consumers’ preference towards the mode of shopping. Factors like quick product information, a wider choice of products, better prices and discounts highly influence the consumers to opt for online shopping, whereas faster delivery time and product quality reliability and accuracy influence the consumers to choose offline shopping.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133405387","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: 5
Influences of Advertisement on Buying Behaviour 广告对购买行为的影响
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1202
A. Utama, Rajesh Kumar Nair, W. Cheng, D. Kee, Zexian Chen, Min Ru Cheng, Zihang Cheng, Shruti Talesara
{"title":"Influences of Advertisement on Buying Behaviour","authors":"A. Utama, Rajesh Kumar Nair, W. Cheng, D. Kee, Zexian Chen, Min Ru Cheng, Zihang Cheng, Shruti Talesara","doi":"10.32535/IJAFAP.V4I3.1202","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1202","url":null,"abstract":"In this era of advanced technology, sellers are provided with different methods, platforms, and designs to prepare their advertisements. This study examines the ways advertisement influences consumer buying behavior in Malaysia and India. A total of 100 responses were collected from surveys to 51 Malaysian respondents and 49 Indian respondents from universities’ groups, personal friends, and families. The findings indicate that advertising is highly persuasive. Also, we identify that social media ad achieve the most affecting advertising channels. We have also identified the difference of view about the influences of advertisement before and after the pandemic.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129567183","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 Study on Investors’ Perceptions towards Stock Market 投资者对股票市场的认知研究
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1206
Kok Ban Teoh, Camilo Pérez-Restrepo, C. Lopez, Sharmila Thulasedass, S. Chetana, Padmalini Singh, Elyoni Inez Sandra Suardi, D. Aryani, Juhi Aggarwal, Abhijit Das
{"title":"A Study on Investors’ Perceptions towards Stock Market","authors":"Kok Ban Teoh, Camilo Pérez-Restrepo, C. Lopez, Sharmila Thulasedass, S. Chetana, Padmalini Singh, Elyoni Inez Sandra Suardi, D. Aryani, Juhi Aggarwal, Abhijit Das","doi":"10.32535/IJAFAP.V4I3.1206","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1206","url":null,"abstract":"The stock market occurs from the interaction of a group of buyers (investors) and sellers of shares (companies), who represent ownership of the business. This includes a security listed on a public stock exchange under government supervision. Shares or stock market can be classified according to the country where the company is domiciled, for example Gudang Garam (company in Indonesia) which is domiciled in Indonesia and traded on the Indonesia Stock Exchange. The stock market has become an attractive and profitable investment today for investors and the stock market has grown rapidly over the years and is getting more and more attention because it deals with the future of money. However, a lot of investors are still worried to invest in stock market today, even investing in stock market results a huge profit. This reason can be the volatility in stock market. Therefore, this study focused on the investors’ perceptions towards stock market in different geographical areas. The data collected through online interview and distributing questionnaires to respondents in order to understand their behaviors, attitudes, desires, perspectives and level of awareness towards the stock market. The results showed that investors’ perceptions on buying shares in Asia are represented by several indicators, such as neutral information, accounting information, and social relevance, in which these three indicators generate impressions of the company’s activities based on profits and fundamental thinking patterns. Therefore, this will have an influence on investors in making decisions on the shares which will be chosen by them in the future.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"158 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114732964","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
User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis 基于多元线性回归分析的会计信息系统用户满意度
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1201
Ni Putu Lisa Ernawatiningsih, I. Arizona
{"title":"User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis","authors":"Ni Putu Lisa Ernawatiningsih, I. Arizona","doi":"10.32535/IJAFAP.V4I3.1201","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1201","url":null,"abstract":"The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127311904","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
Impact of COVID-19 Pandemic on Consumer Behavior towards the Intention to Use E-Wallet in Malaysia 新冠肺炎疫情对马来西亚消费者使用电子钱包意向行为的影响
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1205
F. O. Edeh, D. Aryani, A. Tanuja, P. Subramaniam, D. Kee, Tejas Samarth, Rajesh Kumar Nair, A. Thirumagal, P. Kannappan, Y. S. Tan, Yi Ching Teh
{"title":"Impact of COVID-19 Pandemic on Consumer Behavior towards the Intention to Use E-Wallet in Malaysia","authors":"F. O. Edeh, D. Aryani, A. Tanuja, P. Subramaniam, D. Kee, Tejas Samarth, Rajesh Kumar Nair, A. Thirumagal, P. Kannappan, Y. S. Tan, Yi Ching Teh","doi":"10.32535/IJAFAP.V4I3.1205","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1205","url":null,"abstract":"The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128204171","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: 5
The Impact of Marketing on Customer Loyalty: A Study of Dutch Lady in Malaysia 营销对顾客忠诚度的影响:以马来西亚荷兰女士为研究对象
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1203
D. Kee, Raemathy Murthy, Raghavi Ganasen, Rasitraa Ru Lingam, Raveen Chandran
{"title":"The Impact of Marketing on Customer Loyalty: A Study of Dutch Lady in Malaysia","authors":"D. Kee, Raemathy Murthy, Raghavi Ganasen, Rasitraa Ru Lingam, Raveen Chandran","doi":"10.32535/IJAFAP.V4I3.1203","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1203","url":null,"abstract":"Dutch Lady Milk Industries Berhad is one of the most successful manufacturers and suppliers of dairy products in Malaysia. Dutch Lady supplies dairy products packed with essential nutrients and vitamins for people of all ages, ranging from infants to adults. This study aims to investigate the impact of marketing on customer loyalty. A survey through Google form was conducted among different age group people to identify the most effective Dutch Lady's marketing tools. This study showed that one of the most effective marketing tools used by Dutch Lady in Malaysia is 'free samples' under promotion tools that help consumers raise brand awareness and reach the target audience. It also helps to retain customers and create customer loyalty. Therefore, the Dutch Lady should invest more marketing strategies in giving out free samples to potential and current customers.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130128434","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
Improving Online Customer Satisfaction: A Study on Biba 提高在线顾客满意度:一项关于Biba的研究
International Journal of Accounting & Finance in Asia Pasific Pub Date : 2021-10-19 DOI: 10.32535/IJAFAP.V4I3.1209
Camilo Pérez-Restrepo, C. Lopez, Padmalini Singh, Ana Maria Restrepo Ochoa, Daniela Villegas Ceballos, Geeta Dilip Tilekar, Rishikaysh Kaakandikar, F. MohamedSaifuddin
{"title":"Improving Online Customer Satisfaction: A Study on Biba","authors":"Camilo Pérez-Restrepo, C. Lopez, Padmalini Singh, Ana Maria Restrepo Ochoa, Daniela Villegas Ceballos, Geeta Dilip Tilekar, Rishikaysh Kaakandikar, F. MohamedSaifuddin","doi":"10.32535/IJAFAP.V4I3.1209","DOIUrl":"https://doi.org/10.32535/IJAFAP.V4I3.1209","url":null,"abstract":"This paper aims to study the online shopping experience of Biba, the Indian brand for women's ethnic apparel to propose pertinent changes to improve the satisfaction of their customers when buying online in the context of the current global pandemic. This study employed a survey as a primary source, and relevant academic literature as secondary sources. The findings revealed the amount of apparel bought online has increased during the pandemic in addition to some general difficulties when buying clothes online and a general feeling of dissatisfaction. Other findings suggest that it is pertinent for Biba to make various changes, like a website makeover, the creation of a mobile phone application, and the diversification of their models’ catalog.","PeriodicalId":330503,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122147497","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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