The Impact of Covid-19 on McDonald’s Business: A Case Study of Malaysia

The purpose of the study is to identify the impacts of Covid-19 on McDonald’s business in Malaysia. McDonald’s is one of the largest fast-food franchises, and its franchisee is expanding yearly in the global market. Its mission is to become the favorite place and way to eat and drink. A total of 100 respondents were surveyed. Results indicated that the Covid-19 has an impact on its business performance. The impacts are the drop in sales, an increase in operational costs as well as changes in their operation.

Harnessing the Power of Artificial Intelligence in the Accounting Industry: A Case Study of KPMG

In the ‘New Normal', the accounting industry is experiencing heavy pressure associated with artificial intelligence (AI). The purpose of this study is to examine the ways and how organizations are harnessing the power of artificial intelligence in the accounting industry through the lens of KPMG. There are 39 employees from the KPMG who responded through a structured questionnaire on Google Forms circulated among the employees of the company. The data collected were analyzed and presented in the table of numerical terms. The results showed there is a significant positive relationship between the adaptation of AI in the accounting tasks in KPMG company. The results of this study reflect upcoming AI practices that will be sent to the KPMG to enhance awareness and adopt artificial intelligence applications for better productivity. These findings can help the accountants in clearly understanding how they can use AI technology to improve the accounting standards.

Factors Affecting the Revenue of Air Asia Berhad During Covid-19 Pandemic

Air Asia Berhad is very well-known as the low-cost airline, the headquarter is located in Kuala Lumpur, Malaysia. It is the largest airline in Malaysia by fleet size and destinations. It has consistently been named as the world’s best low-cost carrier for 11 years by Skytrax. Low-cost plan helps the company to earn profit in fact. However, in 2020, the revenue of Air Asia Berhad has decreased terribly due to the Covid-19 pandemic. Covid-19 pandemic began to spread in the final week of January 2020 at Malaysia and until this moment in time, the whole world is still facing the pandemic. It is also known as Coronavirus which can be spread through air and close contact. Due to Covid-19 pandemic, the passengers carried has been decreased by 74% by January to December 2020 on comparison with January to December 2019 which directly implies less revenue generation. Furthermore, many of the staff has been laid off. The particular aim for this research is to determine the factors affecting the revenue generation of the company during Covid-19. Google form was used to collect the needed information for this research. With the collected data through the study, it was found out that restrictions in travelling, paucity of passengers and high number of workers in the company are the main factors giving the current impact to the company’s revenue.

Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

Factors Contributing to Online Purchase Intention amongst Malaysian Consumers: A Case of Lazada

Online shopping activity amongst Malaysians increase unexpectedly ever since Malaysia had its first phase of Movement Control Order. In other words, the global pandemic COVID-19 provided more opportunities for e-commerce such as Lazada to grow. Therefore, this study intends to understand the factors that contribute to online purchase intention amongst Malaysians in the case of Lazada. This study used qualitative and quantitative method. The questionnaire used to collect the data from the respondents. There are 100 Malaysians that had previously purchased from Lazada have participated in the survey. The results showed that there is a positive correlation between product quality, product price, buying experience, after-sales service, and online consumer satisfaction.

New Norm in Consumer Buying Pattern: Online Shopping Swing amid the Coronavirus Pandemic

A drastic shift in the market environment was observed with the pandemic situation spread all around the world. The number of people at the workplace or marketplace also shrunk from thousands to hundreds, tens, and one-digit numbers with the thought of avoiding the crowd and being in isolation or separations to avoid contact. This rapid change in situation has brought huge overnight changes in the shopping behaviors of the customers from bulk buying in a physical market or family shopping to online shopping of all fast-moving consumer goods. There are beginnings of a shift in this approach in India. The study emphasizes the factors influencing online shopping, benefits, and challenges faced by the customers, and the preferred mode of buying for listed products along with the mode of payment. Suggestive measures to bring positive change are also discussed in the paper.

The Impact of Using Cashless Payment during the Covid-19 Pandemic: A Case Study of Maybank

The purpose of this study is to investigate the impact of using cashless payment during the Covid-19 pandemic. Maybank is the largest bank in Malaysia and listed as the top ranking of banking institutions. Maybank offers various types of services including cashless payment or e-payment methods. During the Covid 19 pandemic, most Malaysians would normally use their online payment since the physical distancing policy was encouraged by the World Health Organization (WHO). The study used articles, blogs, Wikipedia, and other information obtained from the website to collect data. The result shows that there are many positive impacts of using the cashless method.

Effect of Return on Assets and Company Growth on Company Value (A Case Study of Manufacturing Companies Listed on Indonesia Stock Exchange)

This study aims to determine the effect of profitability and growth on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. This paper involved the population is 189 companies with a total of 55 companies purposively selected as the samples. For the five-year data observation, we have collected 165 sample data. The multiple linear regression analysis shows that return on assets and company growth bring positive effects on company value. This implies that the level of profitability through return on assets and company growth realizes shareholder prosperity and improves company performance.

Analysis of Financial Performance: 7ELEVEN SDN. BHD

7ELEVEN (7 eleven) is well-known franchise in the world as in Malaysia. The purpose of this study is to analyse the financial performance of 7 eleven for two consecutive years, 2019 and 2020. The comparison of this performance is required to track their achievement on stability, liquidity, profitability and on maintaining their market share. The qualitative data based on survey and quantitative data in the annual report needed to make the comparison of the financial performance. The ratios used to analyse the company financial performance are market value ratios, profitability ratios, efficiency ratios and liquidity ratios. The result from the survey contributed the information on how society preferred go to the 7 eleven and the result from the ratios showed the financial performance of the company. The financial performance report will be the summary of the financial health of the company helping various investors and stakeholders to take investment decision.