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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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+62341366222
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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 9, No 1 (2026): February 2026" : 10 Documents clear
The Relationship between Digital Lifestyle (Cashless Society) and Consumer Financial Behavior of Generation Z in Denpasar Putra, Made Wianto; Setini, Made; Selamet, I Ketut; Purnamawati, Ida Ayu Putu Santi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4345

Abstract

The development of digital financial technology is driving significant changes in the consumption behavior of Generation Z, especially in the city of Denpasar, which is the center of digital-based economic activity in Bali. This study aims to analyze the influence of Financial Literacy and Digital Lifestyle (Cashless Society) on Consumptive Financial Behavior with Impulse Buying as a mediating variable. Using a quantitative approach and Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis, the study involved 250 Gen Z respondents who actively use digital services such as e-wallets, QRIS, and paylater. The results of the study show that financial literacy has a significant negative effect on consumptive behavior, which means that the higher the financial literacy, the lower the tendency to overconsumption. On the contrary, digital lifestyles have a significant positive effect on consumptive behavior, confirming that the ease of digital transactions increases the tendency to spontaneous consumption. The findings also reveal that impulse buying partially mediates the relationship between digital lifestyle and consumptive behavior, as well as mediates the full influence of financial literacy on consumptive behavior. Thus, impulsive impulses are an important psychological mechanism that explains how the digital environment shapes the financial behavior of Gen Z. This research makes a theoretical contribution to the literature on digital consumer behavior and offers practical implications for financial literacy education and digital transaction management policies for the younger generation
From Savings to Consumption: How Financial Literacy Influences College Students' Use of Electronic Wallets and Budgeting Behaviors Teoh, Kok Ban; Teow, Boon Keong; Aryani, Dwi Nita; Liu, Zhihan; Liu, Yushuo; Long, Yifei; Long, Jiahui; Budiani, Rizkyvania Betarishanti; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4389

Abstract

As mobile payments become increasingly prevalent in Asia, university students widely use electronic wallets for daily transactions, raising concerns about their financial management behavior. This study examines the effect of financial literacy on spending behavior, saving habits, and budgeting and e-wallet usage among university students. Data were collected from 150 respondents through an online survey. The findings indicate that financial literacy is negatively and significantly associated with spending behavior (r = –0.170, p 0.05) and positively associated with saving habits (r = 0.192, p 0.05). However, the relationship between financial literacy and budgeting and e-wallet usage is positive but not statistically significant (r = 0.116, p 0.05). Regression results show that financial literacy significantly reduces spending behavior (? = –0.159, p = 0.050), while its influence on budgeting behavior and e-wallet feature utilization is not significant. The model explains 6.7 percent of the variance (R² = 0.067). These findings suggest that financial literacy plays a protective role in controlling spending, but additional factors influence digital financial behavior.
Foreign Worker Governance in Indonesia: Institutional Challenges and Strategic Reform Pathways Xi, Zhu; Waworuntu, Stephanus Remond
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4352

Abstract

Indonesia’s accelerating economic transformation has increased reliance on foreign workers, yet its governance system continues to face persistent institutional and implementation challenges. This study systematically analyzes the evolution, structural dilemmas, and strategic optimization pathways of Indonesia’s foreign worker management policy. Using a structured qualitative review grounded in Institutional Theory and Stakeholder Theory, the research synthesizes regulatory frameworks, government statistics, policy reports, and relevant academic literature. Findings reveal a sustained disconnect between regulatory intent and operational practice: although official work permit processing targets 12 working days, actual completion frequently extends to 30–60 days. A discrepancy of approximately 86,000 workers between registered and estimated actual figures indicates significant irregular employment. Rights protection mechanisms remain uneven, with documented wage arrears and occupational vulnerabilities in labor-intensive sectors. These issues reflect misalignment across regulative, normative, and cultural-cognitive institutional pillars, compounded by fragmented stakeholder interests. The study proposes an integrated governance model that combines digital coordination, strengthened enforcement, and structured socio-cultural integration initiatives. Such reforms align with SDG 8 (Decent Work) and SDG 10 (Reduced Inequalities), offering a strategic pathway toward more coherent, equitable, and sustainable labor migration governance
Antecedents and Impacts of Digital Customer Experience in Youth E-Commerce Engagement Zulfahmi, Zulfahmi; Ngarbingan, Hubertina Karolina; Ginting, Ginta; Maria, Maya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4313

Abstract

To analyze the antecedents and implications of digital customer experience. The proposed research model integrates several theories and approaches, namely 1) Information Integration Theory (IIT), 2) Multi Attribute Theory (MAUT), 3) Value Co-Creation Theory, 4) Theory of flow. From the integration of these theories and concepts, the variables used in the modeling are: online flow, value co-creation, digital customer experience, and customer loyalty. This study involved 182 respondents  (young people aged 17 to 45), living in Jakarta and its surrounding cities. Data were processed using Smart-PLS to determine the relationships between variables. The results show that online flow state significantly influences value co-creation, and value co-creation influences digital customer experience. An interesting finding from this research is that digital customer experience and online flow state can be proven to significantly influence customer loyalty. The hypothesis test examines the indirect effect of online flow state on customer loyalty through two consecutive mediators: value co-creation and digital customer experience. The results indicate a significant double mediation effect. To achieve customer loyalty in the context of e-commerce, companies need to strategically create engaging online experiences (trigger flow), encourage active customer participation in value creation, and ultimately, ensure that all of this results in a superior digital customer experience. Based on the research findings, the following recommendations are: a) Prioritize Experience Design that Inspires "Flow": invest more in immersive, intuitive, and seamless user interface/user experience design. Use gamification elements, intelligent personalization, and responsive interactions to minimize distractions and maximize user engagement., b)  Facilitate and Reward Value Co-Creation: create and optimize platforms that enable active customer participation. This could take the form of an active community forum, an easily accessible and rewarded product review system, a publicly accessible "wishlist" or "product idea" feature, or even a limited co-design program for new products or features. Ensure customer contributions are visible and valued., c) 1) Improve the Quality of the Digital Customer Experience Comprehensively: Companies must continuously audit and improve every digital touchpoint. This includes page load speed, design responsiveness across devices, digital customer service efficiency (AI chatbots, live chat), transaction security, and branding consistency across platforms.
Buy Now Pay Later (BNPL) Usage and Its Impact on Debt Management Among Malaysian University Students Tan, Lay Hong; Yusof, Ana Solehah Binti Mohd; Ong, Alyssa Ling Ling; Suthib, Amedee A/P; Rosmira, Amirul Aniq Ilham bin; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4381

Abstract

The increased use of Buy Now Pay Later (BNPL) among Malaysian university students has sparked interest in the aspect of financial literacy and the ability to sustain debt. This paper explores the relationship between BNPL usage and level of debt?management among Malaysian university students. Our research designed a quantitative?approach was used through an online survey conducted among the active BNPL user of Malaysian university students. Census results from 150 participants were analyzed to test the purposed hypotheses. The results indicate that students perceived financial management capability, attitude and perceived behavioral control have significant?effects on their behavior toward BNPL services. Low?levels of financial literacy, combined with poor debt repayment behavior, also contribute to higher levels of student debt and higher levels of financial stress. In summary, this study demonstrates that BNPL?services offer access to credit for Malaysian university students but at the same time create financial risk due to their failure in financial literacy. Hence universities and loan institutions should encourage financial literacy to prevent financial stress among?students
Customer Satisfaction toward Digital Banking Services among Young Adults Hui, Gan Kia; Khursani, Hani Ariesha Binti; Yi, Goh Jie; Heng, Gooi Yi; Xi, Ge Ru; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4378

Abstract

This study aims to investigate customer satisfaction toward digital banking services among young adults. As digital banking becomes an essential part of financial activities, understanding factors that influence user satisfaction is crucial. Four dimensions of reliability, security, responsiveness, and convenience are the areas of focus of this study to understand their effects on overall satisfaction. A quantitative research design is utilized by conducting an online survey to 150 young consumers aged between 18 and 30. The postulated results indicate that security and reliability have the highest positive influence on customer satisfaction, followed by responsiveness and convenience having considerable influence. It is expected that the findings of the study will provide pragmatic suggestions to banks and fintech companies to improve service quality, customer credibility, as well as long-term relationship with young adult consumers.
Analyzing the Effectiveness of Marketing Mix Strategies in Nestlé Malaysia Hong, Tan Lay; Chan, Kai Xin; Chan, Yuan Yee; Cha, Jin Ye; Chan, Yan Kang; Kumar, Arnav; Ahmed, Adnan; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4394

Abstract

NESTLÉ MALAYSIA is one of the leading companies in the FNB market in Malaysia where they delivered their good products and services to earn the consumer’s trust. They have provided quality products through a vast of brands such as Nescafe, KitKat, Maggi and Milo to Malaysians. In maintaining its market stability and dominance, Nestlé has applied a vast number of marketing strategies which is the 4Ps elements (Products, Price, Place, Promotion) to enhance consumer satisfaction. The purpose of this study is to analyze the effectiveness of these marketing elements (4Ps) and how they affect Nestlé Malaysia’s customer’s satisfaction. We had designed an online survey through Google Forms and a total of 200 respondents have participated. Price, place, and promotion significantly impact customer satisfaction, while the product element does not. This study contributes to marketing theory by providing a better understanding of consumer behaviour in the Malaysian context and by discussing how the marketing mix elements (4Ps) directly influence customer satisfaction toward Nestlé Malaysia.
Mobile Banking Applications and Customer Satisfaction: Evidence from MAE Users Ibrahim, Haslindar; Pandey, Rudresh; Kamarudin, Riduwan Shah; Radzi, Rayhani Syahlah M; Nuo, Qiu; Ting, Quek Xin; Chauhan, Shradda; Swami, Sudiksha; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4377

Abstract

Mobile Banking a part of financial technologies commonly known as Fintech are getting prominent and capturing their market share rapidly in Malaysia. Fintech services which range from Mobile Banking, Internet Banking, e-Wallet Accounts, ATMs, Debit Credit Cards, Robo Advisers etc are a key concern for financial sector and almost all players of financial sector including Banks are either acquiring fintech application or trying to develop their own. Mobile Banking App MAE is a part of Internet Banking developed by Malayan Banking Berhad (Maybank) to support and acquire Fintech. This study investigates the impact of mobile banking app MAE towards customer satisfaction, focusing on the roles of perceived usefulness, perceived ease of use, and perceived security trust, A quantitative research design was employed, utilizing an online survey distributed to active MAE users, especially USM students. Data were collected from 150 respondents and were analyzed using descriptive statistics and regression analysis in SPSS to test the proposed hypotheses. Our findings reveal that, usefulness and ease of use are the main drivers of user satisfaction with the MAE mobile banking app.
TikTok Marketing and Impulse Buying Behavior Among Gen Z Consumers: A Case Study of SHEIN Malaysia Gadi, Paul Dung; Jian, Oh Zi; Sharma, Brahmmanand; Lee, Wei Xin Lee; Lee, Xuan Yee; Lee, Yun Qi; Lee, Zhi Wei; Sharma, Pawni; Shukla, Suraj; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4395

Abstract

This study investigates the impact of TikTok marketing campaigns on impulse purchasing among Generation Z Malaysian consumers, specifically the fast-fashion retailer SHEIN. It seeks to uncover which aspects of marketing, including influencer endorsement, entertainment value, scarcity signals, and personalized recommendation, have the greatest impact on impulse buying intention. A quantitative method was undertaken by conducting an online survey of 200 Gen Z consumers to gather behavioral data. Results reveal the significant push of impulse buying by TikTok marketing, driven foremost by emotional excitement and felt urgency generated by influencer credibility and time-limited deals. Entertainment and content genuineness were also revealed to boost consumers' confidence and interaction towards the brand. Implications are drawn that the interactive TikTok environment weakens consumers' cognitive inhibiting power, inviting spontaneous, emotionally driven buying decisions. Findings present useful lessons for marketers that short video is required to enhance interaction and sales rate, and draw attention to the importance of responsible marketing communication targeting youth digital consumers
How Budgeting Practices Influence Financial Stability Among University Students Teoh, Kok Ban; Zulkurnein, Syazwina Nadiah Binti; Sun, Yinghao; Shahrin, Syamimi Izzureen Binti; Rizaudi, Syarifah Nur Adawiyah Binti Syed; Goyal, Peehu; Kee, Daisy Mui Hung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4392

Abstract

This study examines the determinants of financial stability among university students by positioning budgeting practices as a mediating mechanism within the cognition–behavior–outcome framework. Specifically, it investigates the effects of financial literacy, financial attitudes, and social norms on budgeting practices and financial stability. A quantitative approach was employed using an online survey distributed to 205 university students from several higher education institutions. Data were analyzed using descriptive statistics, correlation, and regression analysis. The results indicate that financial literacy (? = 0.444, p 0.001) and financial attitudes (? = 0.216, p 0.001) significantly influence budgeting practices, while budgeting practices strongly predict financial stability (? = 0.539, p 0.001). Although financial literacy and financial attitudes do not directly affect financial stability, social norms demonstrate a significant direct effect (? = 0.322, p 0.05). The model explains 34.8% of the variance in financial stability. Overall, the findings highlight budgeting practices as the key behavioral mechanism linking financial competence to improved financial stability, suggesting that universities should strengthen experiential financial education to enhance students’ financial resilience.

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