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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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Jl. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
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INDONESIA
International Journal of Accounting & Finance in Asia Pasific
Published by AIBPM Publisher
ISSN : 26849763     EISSN : 26556502     DOI : https://doi.org/10.32535/
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, theoretical, empirical research articles, student or faculty reflections, and experience of studying abroad. The journal also accepts book reviews relevant to the cross-cultural experiences of international students as well as their understanding on accounting and finance. IJAFAP also has a vision to publish scholarly empirical and theoretical research articles, offering the authors along with the readers a combination of academic rigor and professional development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 8, No 2 (2025): June 2025" : 10 Documents clear
The Dilemma Of Financial Accountability Of Student Organizations: A Case Study At The Faculty Of Economics And Business, Brawijaya University Nurcholifah, Siti; Irianto, Gugus; Djamhuri, Ali
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3955

Abstract

Universities generally have student organizations in the form of Student Activity Units (SAU). The faculty’s budget allocation is used to finance SAU. In addition, SAU management submits to the faculty a Financial Accountability Report (FAR). The faculty expects SAU to use 100% of the budget, ensuring that there will be no budget cuts in the future. It encourages SAU to explore numerous options in order to fully use the funding. The purpose of this study is to determine what, why, and how the financial accountability dilemma of SAU happens at the Faculty of Economics and Business, Brawijaya University. This qualitative research was performed at the Faculty of Economics and Business, Brawijaya University. The interview method was utilized to collect data using a case study approach. In this study, there were five informants: three informants from SAU and 2 others from the faculty. The findings revealed that SAU had a dilemma between presenting an accountable FAR but facing a budget cut the next period or being opportunistic by attempting to make the budget appear to be fully used so that there were no budget cutbacks in the following period. SAU was forced to put in more effort to fully use the budget's realization, notably through FAR manipulation.
Financial Literacy and Lifestyle Mediated by Financial Technology on Generation Alpha’s Money Ethic Perspective Sirait, Afni; Nagari, Anake; Rokhimah, Siti; Wicaksono, Crescentiano Agung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3953

Abstract

Today, the fulfillment of daily needs can be assisted using technology. This technological advancement is also in line with changes in the habits of today's society who really want everything to be fast and instant, one of which is Generation Z. This research uses quantitative methods with 90 Generation Z respondents. Data collection was carried out using a questionnaire, then testing validity, reliability, and evaluating the model structure using the SmartPLS 4.0.0 data analysis tool. The data that has been processed and analyzed explains that there is a direct relationship between Financial Literacy and Money Ethic (P Value 0.005; T-Statistic 2.807). The mediating variable added to the Financial Literacy and Money Ethic variables has an insignificant effect (P Value = 0.766; T-Statistic = 0.298) so that the lifestyle variable provides a full mediating effect. The results of testing Financial Technology with Money Ethic found no direct relationship (P = 0.057; T-Statistic = 1.907) and the indirect relationship through the lifestyle mediation variable was not significant (P = 0.075; T-Statistic = 1.779) so that the variable did not mediate. While the relationship of Lifestyle analysis results to Money Ethic is significant (P=0.022; T-Statistic = 2.291). This research is expected to provide benefits for researchers in the field of behavioral accounting, especially observations based on generation specifications).
The Implementation of Program Indonesia Pintar (PIP): A Budget Performance Analysis and Its Impact on Education Access Susanto, Heri; Mubarok, Alvian Alvin
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3954

Abstract

The Merdeka Belajar (Freedom to Learn) policy acts as a fundamental pillar in improving access to and the quality of education in Indonesia. Within the Merdeka Belajar Kampus Merdeka (MBKM) framework, the Program Indonesia Pintar (PIP) was introduced as a key initiative to provide financial educational support to children from economically disadvantaged families. To ensure that the PIP's pro-poor budgeting approach effectively benefits its recipients, its implementation must be optimized. This requires a thorough evaluation of budget allocation methods, the distribution process for assistance cards, and the program's overall monitoring and evaluation mechanisms. Such an assessment seeks to measure the effectiveness of the PIP’s budgeting strategy, identify existing challenges, and recommend improvements to enhance the program's efficiency and impact on its beneficiaries. Collaboration among stakeholders is crucial to improving the execution of the PIP’s pro-poor budgeting approach. By strengthening these efforts, the PIP can significantly contribute to the government’s mission under the MBKM framework—promoting quality education and ensuring equitable educational opportunities for all citizens.
Digital Banking Program to Improve Performance in Sharia Banking in Indonesia Ali, Asep Ghofir
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3935

Abstract

The share of Sharia banking in Indonesia remains relatively low compared to its conventional counterparts, primarily due to challenges such as limited product innovation, expensive third-party funds, and inadequate digital infrastructure. As digital transformation becomes a necessity in the financial sector, this study aims to analyze the influence of digital banking programs on the performance of Sharia banking in Indonesia. The research adopts a descriptive and verification method using a census approach involving 27 Sharia banks across the country. Data were collected through a structured questionnaire and analyzed using Partial Least Squares (PLS). The results indicate a significant positive impact of digital banking implementation on Sharia banks' business performance, measured through financial and non-financial indicators. These findings suggest that effective digital strategies aligned with Sharia principles can enhance competitive advantage and institutional performance. This study contributes to the growing literature on Islamic digital finance and provides practical implications for decision-makers in optimizing digital transformation initiatives in the Sharia banking sector.
Business Management of Village-Owned Enterprises: A Case Study of a BUMDesa in Bali Yuliastuti, Ida Ayu Nyoman; Putra, I Gede Cahyadi; Putra, I Dewa Made Arik Permana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3910

Abstract

The purpose of this study is first to describe the management practices of Village-Owned Enterprises (BUMDesa) in running business units in the fields of agriculture and waste management through waste banks. Second, to identify the main challenges faced by BUMDesa in terms of institutions, business planning, accountability, and human resource management. Third, to formulate strategies to strengthen contextual and sustainable BUMDesa management, especially in the management of agricultural-based business units and waste processing businesses. The study was conducted at BUMDesa Asta Dharma, Sembung Gede Village. The research method is descriptive qualitative. The results of the study indicate that BUMDesa management has implemented good corporate governance, which applies the principles of transparency, accountability, efficiency, and participation. Transparency includes aspects of business activity planning, financial management, and performance reporting to the entire community. Accountability can be seen in financial accountability. Efficiency starts from the preparation of the work budget, implementation of activities, to the follow-up of the business process. Participation is carried out with the community as the subject, not the object involved in each business cycle. This encourages participation to become the main strategy in strengthening the resilience, inclusiveness, and desire of BUMDesa Asta Dharma
A Conceptual Framework for Synergizing Marketing and Environmental Innovations to Enhance Sustainable Business Performance in Malaysia’s Technology Sector Ng, Chu-Hui; Cheah, Jeffrey S.S
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3928

Abstract

Sustainable business performance (SBP) has emerged as a critical concern in light of escalating environmental degradation and resource depletion, especially in developing economies. This conceptual study explores how the synergy between marketing innovation (MI) and environmental innovation (EI) can enhance SBP in Malaysia’s technology sector. Anchored in the Resource-Based View (RBV), the objective is to develop an integrated framework that positions these innovations as strategic organizational resources contributing to economic, environmental, and social performance. A systematic literature review (SLR) was conducted using peer-reviewed articles from 2015 to 2020, resulting in the selection of seven core studies from six high-impact journals. The analysis revealed a consistent emphasis on eco-innovation and a notable gap in MI in sustainability. The proposed framework highlights the complementary effects of marketing and EI in fostering competitive advantage and long-term value creation. This study offers theoretical contributions to innovation-sustainability discourse and practical implications for managers and policymakers striving to embed sustainability into organizational strategies. Future empirical research is encouraged to validate the framework and investigate the interaction of contextual variables such as market turbulence and organizational agility.
The Role of Tangibility, Business Risk, and Managerial Ownership on Capital Structure Simon, Febryanti; Rachmawati, Sistya; Murwarningsari, Etty
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3531

Abstract

A poll performed by the “Ministry of Manpower of the Republic of Indonesia” revealed that a significant majority of enterprises, specifically 88%, saw financial disruption during the Covid-19 outbreak. Efficient management of capital structure is essential for firms to withstand periods of crisis. The aim of this study is to analyze the elements that can impact the formation of a company's capital structure. “The population for this study consists of all companies that are listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022”. This study utilized purposive sampling to choose the sample. The study utilizes secondary data acquired from financial statements accessible from the website www.idx.co.id. This study uses multiple regression analysis utilizing EViews 12 software to analyze the data. The hypothesis Ha1 is confirmed, suggesting that business risk has ab statistically significant adverse effect on capital structure, as indicated by a p-value of 0.03 (0.05). Ha3 is valid, the presence of tangible assets can amplify the influence of business risk on the capital structure. This study indicates that companies can efficiently control the allocation of external and internal funds by considering business risks and managerial ownership
Factors Influencing User Preference For E-Wallets vs. Traditional Payments Methods Ban Teoh, Kok; Ali, Anees Janee; Binti Ahmad Sukri, Nur Fathin Balqis; Binti Abdullah, Nur Aziyanny; Binti Shuazman, Nur Damia; Binti Shaharuddin, Nur Dianah Azwa; Binti Fauzi, Nur Farisyazliana; Hung Kee, Daisy Mui
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.4018

Abstract

E-wallets are digital payment systems that allow users to make contactless transactions through smartphones or computers, offering convenience and efficiency, particularly for remote payments. Traditional payment methods, such as cash, checks, and card swipes, are perceived as more secure and reliable but may lack the flexibility of digital options. This study compares user experiences between e-wallets and traditional payment methods, focusing on perceived ease of use, convenience and usability, privacy and security, and satisfaction. A quantitative approach, utilizing an online survey of 100 respondents, is used to evaluate user preferences. The study aims to identify key factors influencing payment method choice, providing insights that could guide improvements in payment technologies and enhance user experiences for both consumers and businesses.
The Influence of Financial Performance and ESG on Firm Value with Firm Size as Moderator Avinda, Ika Nur; Hidayat, Agus Maolana; Kartawinata, Budi Rustandi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.4003

Abstract

Firm value illustrates how investors and the market view the company's ability to effectively manage its resources effectively. There are several factors that influence firm value, including financial performance, ESG, and firm size. This research aims to assess the impact of financial performance, ESG, and firm size on firm value, along with the role of firm size in influencing the relationship between financial performance and ESG on firm value. The analytical approach employed in this research is moderated regression analysis (MRA). The sample for this research includes firms engaged in the coal sector that are listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. Based on purposive sampling, 16 companies were selected. The results of the research indicate that there is a significant partial influence of financial performance, as measured by ROA, CR, and DER, on firm value. ESG disclosure also significantly influences firm value, and firm size also significantly influences firm value. Additionally, firm size, which is also used as a moderating variable, moderates the relationship between liquidity and firm value, as well as leverage and firm value. Through simultaneous testing, the independent variables and interaction variables significantly influence firm value.
A Conceptual Framework of Motivational Factors Influencing Continuous e-Wallet Usage in Malaysia Post-COVID-19 Rahim, Emma Abd; Cheah, Jeffrey S.S
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3925

Abstract

The global COVID-19 pandemic significantly boosted the adoption of digital payment methods, including e-wallets, but the factors influencing their continued use beyond the pandemic, particularly in Malaysia, remain insufficiently examined. This conceptual study proposes an integrated framework that combines the Technology Continuance Theory (TCT) with the Health Belief Model (HBM) to better understand Malaysians’ ongoing intention to use e-wallets post-pandemic. Through an extensive review of the literature, this framework explores critical factors such as confirmation, perceived ease of use, perceived usefulness, perceived susceptibility, perceived severity, satisfaction, and attitude, and their impact on sustained usage behavior. The model emphasizes the interplay of both technological features and health-related perceptions in shaping user decisions in a post-COVID environment. The insights derived offer practical implications for policymakers and e-wallet service providers aiming to improve user retention and advance cashless payment adoption. Additionally, this framework lays the groundwork for future empirical studies to test and expand knowledge of e-wallet continuance in Malaysia and comparable emerging markets. By explicitly integrating health belief constructs with technology adoption theories, this study contributes a fresh theoretical perspective to the digital payment literature

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