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Majdi Anwar Quttainah
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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 3 (2025): October 2025" : 10 Documents clear
Determinants of Adoption and Continuance Intention of Food Delivery Applications in Malaysia Teow, Boon Keong; Gan, Kia Hui; Teh, Geegie; Ho, Gordon; Ho, Wen Yong; How, Wen Cong; Huang, Yiqing; Ali, Anees Jane; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4220

Abstract

In Malaysia’s competitive food delivery market, understanding factors that drive users’ continued platform use is essential. This study investigates the determinants influencing users’ continuance usage intention toward ShopeeFood in Malaysia by integrating perceived ease of use, perceived convenience, perceived usefulness, perceived value, and social influence into an extended technology acceptance model (TAM). A quantitative cross-sectional survey was conducted among 150 respondents, and data were analyzed using multiple regression via SPSS version 26. The results reveal that perceived value (? = 0.600, p 0.001) is the most influential predictor of social influence, followed by perceived usefulness (? = 0.277, p 0.01). In contrast, perceived ease of use (? = –0.245, p 0.01) shows a negative association with social influence, while perceived convenience has no significant effect. For continuance usage intention, both perceived value (? = 0.554, p 0.001) and social influence (? = 0.338, p 0.001) significantly predict ongoing usage, explaining 77% of the variance (R² = 0.770; F = 96.343, p 0.001). These findings extend the TAM by emphasizing the dominant roles of perceived value and social influence in sustaining behavioral intention, while ease of use and convenience emerge as baseline expectations in the post-adoption stage
Assessing the Impact of Service Quality Dimensions on Customer Satisfaction in Southeast Asia’s Low-Cost Airline Industry Abdul Mohsin, Ainul Mohsein Binti; Ali, Anees Jane; Faisal Ansori, Nor Fazlina Binti; Zulkifli, Nor Qurratul Najwa Binti; Johari, Norazirah Binti; Zainal, Norfarizazetie Binti; Abdul Aziz, Norfatihah Binti; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4212

Abstract

Customer satisfaction has become a crucial determinant of success and sustainability for low-cost airlines in Southeast Asia, particularly in the post-pandemic era. This study aims to analyze how service quality dimensions (tangibility, reliability, responsiveness, assurance, and empathy) influence passenger satisfaction within the low-cost aviation sector. A quantitative research design was employed using survey data collected from 175 AirAsia passengers. Data were analyzed through descriptive and multiple regression analysis. The model explains 42.5% of the variance in customer satisfaction (R² = 0.425), confirming the significant role of service quality in shaping passenger perceptions. Regression results reveal that empathy (? = 0.265, p 0.001) is the most influential factor, followed by tangibility (? = 0.233, p = 0.002) and reliability (? = 0.165, p = 0.047). Assurance (? = 0.159, p = 0.032) also exerts a positive, albeit smaller, effect. These findings affirm the applicability of the SERVQUAL model in the aviation context and underscore the strategic importance of improving interpersonal engagement, operational reliability, and service consistency. The study contributes theoretically by validating SERVQUAL in a cost-sensitive market and practically by offering insights to enhance passenger satisfaction in low-cost airlines
Examining Customer Satisfaction and Service Quality in Online Food Delivery: Evidence from Malaysia Ali, Anees Jane; Yusof, Rosmelisa; Mok, Hui Shan; Basim, Mohammad Farhan; Naseer Ahmad, Mohd Nasim Bin; Saadin, Mohd Zulhairi Bin; Yusrin, Muhammad Adam Danial Bin; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4225

Abstract

Online food delivery platforms have significantly transformed customer experiences in Malaysia, particularly during and after the COVID-19 pandemic. This study aims to examine the key determinants influencing customer satisfaction toward Foodpanda services in Malaysia. A quantitative research design was employed, and data were collected from 200 respondents through an online survey. Using multiple linear regression with SPSS, the results indicate that trust (? = 0.318, p 0.001), perceived usefulness (? = 0.293, p 0.001), and price fairness (? = 0.292, p 0.001) have significant positive effects on customer satisfaction. Meanwhile, convenience (? = 0.013) and service quality (? = 0.061) show no significant influence. The model demonstrates strong explanatory power, with R² = 0.788 and an F-statistic of 149.272 (p 0.001). These findings highlight that customer satisfaction in online food delivery is primarily driven by trust, perceived usefulness, and fair pricing. The study extends the Technology Acceptance Model (TAM) and offers managerial implications for enhancing digital service reliability, platform security, and pricing transparency.
Beauty Beyond Products: Exploring the Drivers of Customer Satisfaction in Malaysia’s Leading Health and Beauty Retailer Lee, Yong Yu; Xia, Kun Peng; Lee, Shi Ying; Lee, Che Ying; Lee, Huey Shan; Lee, Wei Yin; Lee, Yan Lin; Kumaran B, Varun; Ali, Anees Janee; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4213

Abstract

Drawing on service-dominant logic and the framework of stimulus-organism-response, our study investigates the mechanisms through which service attributes influence customer satisfaction in health and beauty retail. Analysis of survey data from 99 Watsons Malaysia customers reveals that staff behavior directly influences both perceived service quality and customer satisfaction, while service accessibility shapes satisfaction primarily through customer emotional responses and perceived service quality. The findings demonstrate the distinct pathways through which different service attributes contribute to satisfaction outcomes, with both cognitive and emotional responses playing crucial mediating roles. This study advances service management theory by illuminating the complex mechanisms underlying customer satisfaction formation and provides practical guidance for retail managers in designing effective service improvement initiatives. The results highlight the importance of considering both direct and indirect pathways when developing service enhancement strategies in health and beauty retail contexts.
Macroeconomic Variable Analysis of Crude Oil Consumption in Indonesia for the Period 1983-2023 Sultan, Sultan; Putri, Selma Raisaniva
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4196

Abstract

The imbalance between Indonesia’s rising crude oil consumption and declining domestic production poses risks to sustainable economic growth and energy security. This study analyzes the long- and short-run effects of domestic crude oil prices, manufacturing sector value added, and GDP per capita on Indonesia’s crude oil consumption from 1983 to 2023 using the Error Correction Model (ECM), with annual data sourced from BP Statistical Review 2024 and the World Bank 2024. Long-run results indicate that manufacturing value added (p = 0.0000) and GDP per capita (p = 0.0000) significantly influence crude oil consumption, while domestic crude oil prices (p = 0.6800) are insignificant. In the short run, all three variables significantly affect consumption (p 0.05), with domestic crude oil prices and GDP per capita exerting positive effects and manufacturing value added exhibiting a negative effect. The error-correction coefficient of –0.2643 indicates a moderate adjustment toward long-term equilibrium. These findings demonstrate that economic growth and industrial value creation are primary drivers of energy demand, whereas price mechanisms remain less effective under government subsidies. Policy recommendations include enhancing energy efficiency, promoting industrial modernization, restructuring fuel-subsidy allocations, and investing in renewable energy to reduce oil dependence and support sustainable growth.
The Effect of a Green Lifestyle on Organic Food Purchase Decisions Using the Behavioral Reasoning Theory Approach Sanjaya Putra, I Kadek Adi; Eka Mitariani, Ni Wayan; Teja Kusuma, I G NG A Gede Eka
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4080

Abstract

The worsening environmental degradation has encouraged a shift in public behavior toward adopting a green lifestyle, which in turn affects consumption patterns, including decisions to purchase organic food. This study aims to analyze the influence of a green lifestyle on organic food purchasing decisions using the Behavioral Reasoning Theory (BRT) framework. A quantitative method was applied through a survey of 200 respondents knowledgeable about organic food, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that Reason For has a significant positive effect on purchase decisions (T = 4.467; p 0.001), indicating that stronger supporting reasons, such as health consciousness and environmental concern, enhance consumers’ likelihood of buying organic food. In contrast, Reason Against shows no significant effect (T = 0.856; p = 0.392), suggesting that barriers such as high prices or limited availability do not substantially discourage purchase intentions. These findings underscore the importance of emphasizing the positive value and sustainability aspects of organic products in marketing strategies to strengthen consumer engagement in green consumption behavior.
Understanding Entrepreneurial Barriers Among University Students: Evidence from Malaysia’s Undergraduate Entrepreneurs Chien, Ng Wei; Paul, Gadi Dung; Sheng Nan, Zhao; Si Dan, Rong; Rui Xuan, Song; M. S, Md Zain,; M. F. S., Muhammad Fauzie,; Kee, Daisy Mui Hung; Ali, Anees Jane
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4214

Abstract

Entrepreneurship among university students plays a crucial role in fostering innovation and economic development; however, many aspiring young entrepreneurs face significant barriers that limit their inclination to start a business. This study aims to identify and analyze the primary factors that hinder entrepreneurial inclination among Malaysian undergraduates. Using a quantitative approach, data were collected from 100 students through purposive sampling and analyzed using descriptive and regression analysis. The results reveal that fear of failure is the only barrier that significantly influences entrepreneurial inclination (? = 0.30, p = 0.01), while aversion to stress and hard work (? = -0.02, p = 0.10), risk aversion (? = -0.20, p = 0.19), lack of social networking (? = -0.06, p = 0.11), and lack of resources (? = 0.16, p = 0.13) show no significant effects. These findings suggest that psychological factors, particularly the perception of failure, play a more decisive role than structural constraints. The study provides theoretical contributions to behavioral models of entrepreneurship and offers practical implications for universities and policymakers to design programs that strengthen psychological resilience and entrepreneurial readiness among students.
Evaluating the Effectiveness of Financial Distress Prediction Models in the Property and Real Estate Sector Setiawan, Chandra; Gultom, Febriana Valentina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4132

Abstract

Financial distress poses a serious threat to Indonesia’s property and real estate sector, requiring reliable prediction models to prevent bankruptcy and maintain economic stability. This study compares the predictive accuracy of four classical financial distress models (Altman Z-Score, Zmijewski X-Score, Springate S-Score, and Grover G-Score) using data from 30 IDX-listed firms (150 observations) from 2020 to 2024. A quantitative approach was applied through descriptive statistics, Kolmogorov-Smirnov normality tests, Kruskal-Wallis, and Mann-Whitney U tests, with cash flow patterns as the benchmark of financial distress. The results show significant differences among the models (p0.001), confirming H1, with the Zmijewski X-Score achieving the highest accuracy (79%), followed by Altman (76%), Grover (72%), and Springate (29%). The Zmijewski model’s logistic regression approach and emphasis on leverage make it the most effective predictor for firms in volatile market conditions, supporting H2. These findings highlight that model performance depends on economic context, emphasizing the need for continuous validation in emerging markets. The Zmijewski X-Score offers practical value for investors, managers, and policymakers in strengthening financial resilience and early distress detection.
The Influence of Social Media Marketing on Brand Loyalty: Evidence from Malaysian Youth in the Ride-Hailing Sector Tan, Lay Hong; Liem, Gai Sin; Salehuddin, Siti Nurul Alia Binti; Amirrullah, Siti Nurul Izzati Binti; Sok, Kai Xuan; Yong, Stephanie Jing E; Jinghan, Su; Ali, Anees Jane; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4217

Abstract

Grab, founded in 2012, is a leading multi-service platform in Southeast Asia that actively uses social media to build relationships and foster brand loyalty. This study investigates the influence of social media marketing on brand loyalty among Malaysian youth aged 15–40, emphasizing the mediating role of customer satisfaction. A quantitative approach was employed through an online survey of 119 respondents, and data were analyzed using regression analysis. Results show that brand trust (? = 0.376, p 0.001), perceived social media interaction quality (? = 0.192, p 0.05), and loyalty program engagement (? = 0.245, p 0.01) significantly influence customer satisfaction (R² = 0.608). Meanwhile, customer satisfaction (? = 0.717, p 0.001) and loyalty program engagement (? = 0.315, p 0.001) have significant positive effects on brand loyalty (R² = 0.635), whereas brand trust and social media interaction quality show no direct influence. These results confirm that customer satisfaction mediates the effects of trust, interaction quality, and loyalty program engagement on loyalty. The study concludes that loyalty programs and customer satisfaction are key drivers of sustained loyalty, highlighting the need for brands like Grab to strengthen personalized engagement and satisfaction-based strategies for young digital consumers.
Tri Hita Karana-Based Governance and Financial Performance of Village Credit Institutions (LPDs): Moderating Effects of Location and IT Wirakusuma, Made Gede; Mertha, I Made
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4208

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa/LPDs) in Bali play a strategic role in community-based financial empowerment, yet many face governance and performance challenges. This study aims to examine the effect of Tri Hita Karana (THK)-based governance on the financial performance of LPDs and to test whether institutional fundamentals, specifically location and information technology adoption, moderate this relationship. Using legitimacy theory as the underlying framework, this quantitative research employed data from 94 LPDs across nine regencies in Bali, analyzed through Moderated Regression Analysis (MRA). The results indicate that THK-based governance has a positive and significant effect on financial performance (? = 0.412, p 0.05). Furthermore, both location (? = 0.217, p 0.05) and information technology adoption (? = 0.294, p 0.05) strengthen the relationship between governance and performance. These findings demonstrate that the integration of cultural ethics and digital transformation enhances institutional accountability and sustainability. The study contributes theoretically by extending good corporate governance (GCG) through cultural and technological perspectives and offers practical insights for policymakers to reinforce THK-based governance in LPDs

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