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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 393 Documents
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TikTok Marketing and Impulse Buying Behavior Among Gen Z Consumers: A Case Study of SHEIN Malaysia Paul Dung Gadi; Oh Zi Jian; Brahmmanand Sharma; Wei Xin Lee Lee; Xuan Yee Lee; Yun Qi Lee; Zhi Wei Lee; Pawni Sharma; Suraj Shukla; Daisy Mui Hung Kee
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 Kok Ban Teoh; Syazwina Nadiah Binti Zulkurnein; Yinghao Sun; Syamimi Izzureen Binti Shahrin; Syarifah Nur Adawiyah Binti Syed Rizaudi; Peehu Goyal; Daisy Mui Hung Kee
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.
Driving Sustainable Waste Management Through CSR and Green Accounting Florence Olivia Moroki; Pricilia Joice Pesak
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.v9i1.4407

Abstract

Despite the increasing volume of medical waste in Indonesia, there is still limited understanding of how organizational strategies influence environmental performance in the healthcare sector. This study examines the roles of green accounting (GA) and corporate social responsibility (CSR) in shaping sustainable waste management (SWM), while also exploring whether waste management awareness (WMA) acts as a mediating factor. A quantitative approach was applied in a general hospital in Manado, using data collected from 109 purposively selected employees. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that CSR has a significant positive effect on SWM (t = 6.454, p 0.001), whereas GA does not have a significant effect (t = 1.682, p = 0.093). In addition, the indirect effects of GA (t = 0.090, p = 0.928) and CSR (t = 0.671, p = 0.502) through WMA are not significant, indicating that WMA does not function as a mediator. These findings suggest that sustainable waste management in hospitals is influenced more by institutional strategies than by individual awareness. From a practical standpoint, hospitals should prioritize the integration of CSR initiatives and strengthen the strategic use of GA to improve waste management performance.
Analysis of Factors Affecting Quality Regional Government Financial Report In Indonesia Hendrik Gamaliel; Rudy Johanis Pusung; Priscillia Weku
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.v9i1.4397

Abstract

This study aims to see the influence of human resource competence, information technology, leadership support, and leadership commitment on the quality of financial reports. This study used individual samples of ASN employees at BPKAD of North Sulawesi Province and Bali Province. Data was collected by distributing questionnaires via Google Forms. 100 questionnaires were analyzed using Validity, Reliability, and Ordinary Least Squares (OLS) Tests. The study's results indicate that human resource capability positively and significantly affects the quality of financial reports. The study's results indicate that the sophistication of information technology has a positive and significant impact on the quality of financial reports. The study results indicate that leadership support positively and significantly impacts the quality of financial reports. The results of the survey indicate that leadership commitment has a positive and significant impact on the quality of financial reports
Social Media Moderation Model on Entrepreneurial Intention among Students in Indonesia and Thailand Fitri Fitri; Mutiarini Mutiarini; Giri Dwinanda; Chalog Tubsre; Pratanna Srisuk
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.v9i1.4436

Abstract

The rapid development of digital technology has transformed how students access information and develop entrepreneurial opportunities, with social media emerging as a key platform influencing entrepreneurial motivation. However, limited studies have examined its role as a moderating factor in strengthening entrepreneurial intention among university students. This study aims to analyze the influence of entrepreneurial mindset and educational support on entrepreneurial intention, with social media as a moderating variable. A quantitative approach was employed using survey data from 251 university students in Indonesia and Thailand (response rate: 78.4%), analyzed using moderation regression and t-tests in IBM SPSS Statistics. The results indicate that entrepreneurial mindset (? = 0.163; p = 0.008) and perceived education (? = 0.179; p 0.001) have significant positive effects on entrepreneurial intention, while social media shows the strongest influence (? = 0.400). The model demonstrates strong explanatory power (R² = 0.780; adjusted R² = 0.703) and is statistically significant (F = 197.912; p 0.001). Furthermore, social media significantly moderates both relationships, highlighting its strategic role in enhancing entrepreneurial intention and supporting the integration of social media-based learning in entrepreneurship education.
The Effect of Green Investment, Leverage, And Profitability on Earnings Management (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024) Rahayu Dwi Suryaningrum; Nasiti Rizky Shiyammurti
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.v9i1.4416

Abstract

This study aims to analyze the effect of green investment, leverage, and profitability on earnings management in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses a quantitative approach with purposive sampling techniques and obtains 65 company observations. Earnings management is measured using discretionary accruals based on the Modified Jones Model. Green investment is proxied by the ratio of environmental expenditure to total assets, leverage by the Debt to Assets Ratio (DAR), and profitability by Return on Assets (ROA). The analysis is conducted using panel data regression with the Random Effect Model. The results show that green investment, leverage, and profitability simultaneously have a significant effect on earnings management. Partially, green investment has a negative but insignificant effect, leverage has no significant effect, while profitability has a positive and significant effect on earnings management.
Financial Incentive Reforms and Hospital Performance: A Systematic Review of Governance Mechanisms and Institutional Effects Merlin Hatumena; Nyoman Sri Subawa; Ida Ayu Oka Martini; Made Suidarma
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.v9i1.4442

Abstract

Hospital payment reforms, including pay-for-performance (P4P), diagnosis-related groups (DRG), bundled payments, value-based purchasing, and hybrid incentive systems, have been widely implemented to improve hospital quality, efficiency, and accountability, although empirical findings remain inconsistent across healthcare settings. This study aims to synthesize and evaluate the effectiveness of financial incentive reforms on hospital-level performance outcomes and identify the contextual factors influencing their implementation. Using a systematic review approach based on the PRISMA 2020 guidelines, this study analyzed 28 hospital-level studies published in Scopus-indexed journals (Q1–Q3) between 2015 and 2026. The findings indicate that 67.9% of the reviewed studies reported positive associations between payment reforms and hospital performance, particularly in process-based quality indicators, readmission outcomes, and selected efficiency measures. However, the effects on mortality, equity, utilization, and cost efficiency remain heterogeneous and context-dependent. The effectiveness of reforms is influenced by incentive magnitude, payment model type, indicator specificity, regulatory environment, baseline institutional performance, and digital monitoring capacity. These findings suggest that financial incentives are more effective when integrated into coherent governance and accountability systems.
Economic-Political Orientations and Perceptions of The Riau Community: Social Embeddedness, Political Efficacy, and Islamic Financial Inclusion Eka Armas Pailis; Azhari Setiawan; M. Hamid; Darmayuda Darmayuda; M. Hasnan
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.v8i3.4557

Abstract

Civic engagement and political efficacy as non-economic factors do have significant impact on sharia economy inclusion agenda in Riau Province. Existing literatures found that Islamic economic principles have significant impact on banking and finance sectors which have been felt by us nowadays along with its impact on investment and capital markets, labor market, taxation system, and economic behavior. But it is still underdiscussed when it comes to some inquiries on to what extent non-economic factors contribute to this agenda. Drawing from our public survey data on 911 respondents which is distributed proportionally in each district in Riau Province, we found that besides education level in term of modernization theory, religiosity, civic engagement, and political efficacy have significant effects on sharia economic and finance inclusion. Using multiple regression and ANOVA technique, our study shows that political attitudes and voting for Islamic parties also determine the rate of sharia economy index in Riau context. Regarding these political factors, we also found that criticism of people’s views on government’s works and programs could positively drive the participation and literacy on sharia economy and finance.
How Do Offline Brand Community Sustain Customer Retention Beyond Transactional Loyalty? Regina Dinanti Widodo; A.A. Ngr. Oka Suryadinatha Gorda; Ngurah Keshawa Satya Santiarsa
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.v9i1.4408

Abstract

As markets become increasingly saturated and consumers engage in multi-brand usage, transactional explanations of customer retention are becoming less sufficient, particularly in the beauty industry where consumer engagement is strongly influenced by social interaction and identity formation. This study aims to examine how customer retention intention is socially constructed within an offline brand-initiated community by exploring Wardah Beauty Circle Denpasar in Indonesia. Using a qualitative approach through in-depth interviews, participant observation, and documentation, this study investigates how members experience and interpret community participation within a culturally plural context. The findings reveal that customer retention intention emerges as a relational process shaped by emotional safety, identity co-construction, everyday relational interaction, and the negotiation of social tensions and product preference differences. Rather than being driven solely by repeated purchasing behavior, retention reflects relational continuity grounded in emotional attachment and a sense of belonging within the community. The study concludes that offline brand communities can strengthen long-term consumer–brand relationships by fostering emotionally supportive and interaction-rich environments that encourage identity-based belonging beyond conventional repeat-purchase strategies.
The Impact of Perceived Risk and Trust on Electric Vehicle Adoption in Sustainable Tourism Regions Komang Bagus Lanang Prabawa; Putu Purnama Dewi; Ngakan Nyoman Kutha Krisnawijaya; A.A. Ngr. Eddy Supriyadinata Gorda
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.v8i3.4494

Abstract

The influence of perceived risk and marketing communication on electric motorcycle purchase choices in Bali is examined in this study, with technological trust serving as the mediating factor. Despite Bali's global acclaim as an eco-tourism hub dedicated to sustainable progress, electric vehicle uptake among residents lags behind official benchmarks. A quantitative survey methodology is employed, drawing data from local inhabitants and subjecting it to Partial Least Squares–Structural Equation Modeling (PLS-SEM) grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT 3). Significant direct and indirect effects on purchase determinations channeled through trust in technology are revealed for both perceived risk and marketing communication. A pivotal mediation function is fulfilled by technological trust, whereby the adverse sway of perceived risk is attenuated and the favorable impact of marketing outreach amplified. Transparent, educational, and confidence-enhancing promotional tactics, coupled with enabling infrastructure and regulatory measures, are underscored by the outcomes as vital for hastening electric vehicle integration in tourism-centric sustainable locales.

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