International Journal of Accounting & Finance in Asia Pasific (IJAFAP)

International Journal of Accounting & Finance in Asia Pasific (IJAFAP) is an academic and peer-reviewed publication on Accounting & Finance scope which is published from Indonesia. The aims of the IJAFAP is to feature narrative, theoretical and empirically-based research articles, student/faculty reflections, study abroad experience, and book reviews relevant to international students and their cross-cultural experiences and understanding in accounting and finance. The aims of the IJAFAP is to feature narrative, theoretical and empirically-based research articles, student/faculty reflections, study abroad experience, and book reviews relevant to international students and their cross-cultural experiences and understanding in anything related to Accounting & Finance. IJAFAP is indexed by Google Scholar, Neliti and PKP Index, CrossREF (DOI number) and will be developed to get the Scopus Index The IJAF vision is to publishing scholarly empirical and theoretical research articles, which offer its authors and readers a combination of academic rigor and professional development. We cannot achieve our mission without the contribution of authors who write and produce the articles of the highest quality.

Journal Homepage Image

We are continue to develop a community that composed of professionals and experts with backgrounds in a variety of subject areas concentrating on business, management and economics and from different parts of countries. The editor of IJAFAP is inviting excellent authors to submit their papers for our next publication schedule.

IMPORTANT DATE

Schedule of publication in IJAFAP (20 February)

Manuscript submitted: 20 November
Manuscript revised: 20 December
Accepted for publication: 20 January
 

Schedule of publication in IJAFAP (20 JUNE)

Manuscript submitted: 20 March
Manuscript revised: 20 April
Accepted for publication: 20 May

Schedule of publication in IJAFAP (20 October)

Manuscript submitted: 20 July
Manuscript revised: 20 August
Accepted for publication: 20 September


Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020

Theme: Financial Research in Covid-19

International Journal of Accounting & Finance in Asia Pasific (IJAFAP) is an academic and peer-reviewed publication on Accounting & Finance scope which is published from Indonesia. The aims of the IJAFAP is to feature narrative, theoretical and empirically-based research articles, student/faculty reflections, study abroad experience, and book reviews relevant to international students and their cross-cultural experiences and understanding in accounting and finance.

Table of Contents

Articles

Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District
Ni Luh Intan Danayanti, Nyoman Kusuma Adnyana Mahaputra, I Ketut Sunarwijaya
PDF
1-12
Utilization of Productive Zakat in Improving Mustahik Economic Empowerment (Study at BAZNAS of Manado City)
Nur Fitry Latief, Fitria Ayu Lestari Niu
PDF
13-25
Working Capital and Debt Policy on Profitability of The Companies
Lihard Stevanus Lumapow, Ramon Arthur Ferry Tumiwa
PDF
26-36
The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang
David Amrulloh, Sulastri Sulastri, Rizky Firmansyah
PDF
37-45
Key Success Factors of Organizational Success: A Study of MULA Car International
Muhammad Ashraff, Daisy Mui Hung Kee, Roshini A/P Subramaniam, Nur Hazimah, Nur Aina Syafiqah
PDF
46-56
Samsung: Customer Loyalty Strategy in Malaysia and Colombia
Evelyn Henao Ruiz, Camilo Alberto Pérez Restrepo, Carolina Ardila Lopez, Kalaaivahnny A/P Jegathesan, Daisy Mui Hung Kee, Kamalaswari A/P Ganasan, Kalaaiveyhny A/P Jegathesan, Prasanthiney A/P Nageswara Rao
PDF
57-67
Internal Auditors’ Fraud Detection: A Phenomenological Study
Ida Fatmawati Ar'Reza, Cipto Wardoyo, Sheila Febriani Putri
PDF
68-76
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange
Suaibatul Fitriyah, Makaryanawati Makaryanawati, Slamet Fauzan
PDF
77-90
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange
Syukriyah Syukriyah, Satia Nur Maharani, Dhika Maha Putri
PDF
91-96
Integrity Issue on Grab Drivers' Fraud Phenomenon
Gita Yuniar, Puji Handayati, Sheila Febriani Putri
PDF
97-103