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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 431 Documents
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CEO Characteristics and Company Values: Can Board Gender Diversity Create Value? Joubert Barens Maramis; Ivonne S. Saerang; Jessy DL Warongan
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.v9i1.4544

Abstract

This study examines the impact of CEO characteristics and board gender diversity on company value in Indonesia. The objective of this research is to analyze whether characteristics related to directors and commissioners influence firm value when measured using different financial proxies. This study applies a quantitative method using secondary data collected from companies in Indonesia. The analysis uses two different proxies for company value, namely the Market-to-Book Ratio and Tobin’s Q. The findings show that the gender variable of the president director is the only variable that significantly affects company value when measured using the Market-to-Book Ratio. However, when Tobin’s Q is used, four variables become significant, namely the total number of directors, female directors, commissioner age, and commissioner gender represented by the president commissioner. These findings indicate that the use of different proxies may produce different research results and interpretations regarding company value. Therefore, this study suggests that future research should consider multiple measurement proxies to obtain more comprehensive findings regarding corporate governance and firm value.
Income Tax Policy on Fringe Benefits in Indonesia: A Systematic Literature Review Dwi Septya Pratiwi; Prianto Budi Saptono
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.v9i1.4468

Abstract

The income tax treatment of fringe benefits following the Harmonization of Tax Regulations (HPP) Law has changed to a taxable–deductible method. This change was triggered by unfair tax treatment, potential tax loss, and aggressive tax planning. The imposition of tax on fringe benefits aims to address these issues. This study aims to analyze the regulation, impact, and challenges of income tax policy on fringe benefits in Indonesia. A systematic literature review (SLR) was conducted using articles published between 2021 and 2025, sourced from Google Scholar and ScienceDirect. From an initial 605 articles, 23 met the selection criteria, and 7 were selected for final analysis. The analysis revealed positive impacts from the implementation of income tax on fringe benefits, namely creating tax fairness, increasing tax revenue, and closing gaps for aggressive tax avoidance. Changes in taxpayer behavior can also be observed as a result of this policy. However, this policy also presents challenges, particularly in determining the valuation of fringe benefits as the basis for tax imposition. Therefore, clearer guidelines and in-depth socialization are needed to facilitate taxpayers in determining the tax base and to enhance compliance.
Revenue Management Capability and Front Office Financial Control in Optimizing Rooms Division Financial Performance: The Role of Digital Reservation Integration in Indonesian Hotels Nor Ismawanto Choirudin; Ananta Budhi Danurdara; Wanti Arum Wanti; Rudy Parlindungan Siahaan
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.v9i1.4626

Abstract

This study examines the effects of revenue management capability and front office financial control on rooms division financial performance in Indonesian hotels, with digital reservation integration positioned as both a direct predictor and moderating variable. A quantitative approach was employed using a cross-sectional survey involving 250 hotel operational personnel from Indonesian hotels implementing digital reservation systems and property management systems (PMS). Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that revenue management capability positively affects rooms division financial performance (? = 0.318; p 0.001), followed by front office financial control (? = 0.284; p 0.001) and digital reservation integration (? = 0.301; p 0.001). The findings further reveal that digital reservation integration significantly strengthens the relationships between revenue management capability and rooms division financial performance (? = 0.167; p 0.001) and between front office financial control and rooms division financial performance (? = 0.153; p = 0.001). The model explains 71.4% of the variance in rooms division financial performance (R² = 0.714). The findings confirm that hotel financial performance increasingly depends on the integration between pricing capability, operational financial control, and digitally integrated reservation systems.
Islamic vs Conventional Market Connectedness under Global Uncertainties: Evidence from GCC Countries Isti Pujihastuti; Rinda Siaga Pangestuti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4409

Abstract

Global uncertainty increasingly shapes financial connectedness in oil-dependent economies, particularly in the Gulf Cooperation Council (GCC), where Islamic and conventional markets operate side by side. This study examines the time-varying and directional spillovers between global uncertainty indicators and GCC Islamic and conventional financial indices during 2014–2024. Using the quantitative empirical approach, Dynamic Conditional Correlation GARCH (DCC-GARCH) model and the Diebold-Yilmaz Spillover Index, the analysis evaluates evolving correlations, directional spillovers, and rolling system-wide connectedness. The results show that Islamic and conventional GCC indices remain strongly correlated throughout the sample, while linkages with uncertainty indicators intensify during the 2014–2016 oil price collapse, the COVID-19 pandemic, and the Russia-Ukraine conflict. The rolling Total Connectedness Index (TCI) ranges from 55% to 80%, indicating substantial and crisis-sensitive interdependence. Oil price uncertainty and the GCC conventional index emerge as the main stock transmitters, with the conventional index occupying a central position through strong two-way spillover links. These findings imply that GCC financial stability is highly exposed to external uncertainty, highlighting the need for crisis-responsive risk management and diversification strategies.
Antecedents of Financial Management Behavior among Indonesian University Students: The Mediating Role of Perceived Usefulness of Fintech Indah Desi Sutriani; Willy Abdillah; Chairil Afandy
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4535

Abstract

The rapid growth of financial technology (fintech) among Indonesian university students has reshaped financial transactions, yet it has not always led to prudent financial management practices. This study examines the influence of financial literacy and financial socialization on financial management behavior, with perceived usefulness of fintech as a mediating variable. A quantitative approach was used, with survey data collected from 309 valid responses from undergraduate students in Indonesia who actively use fintech. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that financial literacy (? = 0.216, p 0.05) and financial socialization (? = 0.431, p 0.05) have positive and significant effects on financial management behavior. Perceived usefulness of fintech also has a positive and significant effect on financial management behavior (? = 0.252, p 0.05), contrary to the hypothesized negative relationship. The mediation analysis further shows that perceived usefulness of fintech partially mediates the relationships between financial literacy and financial management behavior and between financial socialization and financial management behavior. These findings suggest that perceived usefulness of fintech strengthens financial management behavior among Indonesian university students.
The Mediating Role of Village Funds in the Relationship Between Poverty Rate and Economic Growth in Sumatra, Indonesia Rahmi Raihan; Lianti Lianti; Fakriah Fakriah; Yeni Irawan
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.v9i1.4627

Abstract

This study examines the effectiveness of Village Funds in reducing poverty and promoting economic growth across districts and cities on Sumatra Island, Indonesia. It aims to analyze both the direct and indirect effects of Village Funds on poverty rates and village economic growth using a comprehensive panel dataset from 2018 to 2023. The study applies Structural Equation Modeling (SEM) to explore the mediating role of poverty in the relationship between Village Funds and economic growth, offering new insights into the impact of fiscal decentralization on rural development. Using a quantitative panel data approach with 689 observations from 121 districts and cities, the results indicate that Village Funds significantly enhance village economic growth but do not directly reduce poverty. Poverty rates negatively influence economic growth and partially mediate the relationship between Village Funds and economic growth, though this mediation is not statistically significant. The findings emphasize that the developmental benefits of Village Funds depend on governance quality, fund management, and community engagement. The study provides valuable guidance for policymakers to strengthen institutional capacity and improve fund targeting, supporting inclusive and sustainable rural development.
Profitability, CSR, Institutional Ownership, and Independent Commissioners’ Effect on Firm Value in the Indonesian Food and Beverage Sector Muhammad Dhani Raharja; Roy Budiharjo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4579

Abstract

The volatility of firm value in the defensive food and beverage (FB) industry remains a significant concern for investors, exacerbated by inconsistent findings in prior research. This study aims to investigate the impact of profitability (ROA), corporate social responsibility (CSR), institutional ownership, and independent commissioners on firm value (Tobin’s Q) within the FB sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. 15 businesses were chosen via purposive sampling in a quantitative manner, and panel data regression utilizing the FEM was used for analysis. The numerical results demonstrate that while the variables simultaneously affect firm value significantly (F-statistic = 100.70; p 0.05), partially, profitability (p = 0.0892), CSR (p = 0.1968), and independent commissioners (p = 0.2603) show no significant impact. Conversely, institutional ownership has a substantial negative impact (b = -13.475; p = 0.0000). These findings imply that investor valuation in the post-pandemic era is driven by concerns over institutional dominance and market sentiment rather than traditional financial metrics. This research provides updated empirical evidence to bridge theoretical gaps regarding valuation determinants in defensive sectors.
Financial Literacy, Inclusion, and Behavior: Impacts on Economic Sustainability of Indonesian Migrant Workers in Sabah Muhammad Agusalim; Efraim Bavo Priyana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4566

Abstract

Indonesian Migrant Workers (IMWs) contribute significantly to the national economy through remittances; however, limited financial capability often constrains their long-term economic sustainability. This study aims to examine the effects of financial literacy and financial inclusion on economic sustainability, with financial behavior acting as a mediating variable among IMWs in Sabah, Malaysia. A quantitative survey approach was employed using proportionate cluster random sampling. Data were collected from 398 respondents and analyzed using SPSS and Structural Equation Modeling (SEM) with AMOS. The results reveal that financial literacy significantly influences economic sustainability (b = 0.116; p = 0.037), while financial inclusion shows a stronger direct effect (b = 0.552; p 0.001). Financial behavior also significantly affects economic sustainability (b = 0.333; p 0.001). Furthermore, financial behavior significantly mediates the relationships between financial literacy and economic sustainability (b = 0.062; Sobel = 2.466) and between financial inclusion and economic sustainability (b = 0.167; Sobel = 3.470). These findings highlight the importance of strengthening financial capability and inclusive access to financial services to enhance the long-term economic resilience of IMWs.
Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
Resilience and Transformation: Analyzing the Success of Crypto Exchanges Post-Pandemic and Global Conflict Using the DeLone & McLean Model Mohamad Nasoha
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.v9i1.4622

Abstract

The purpose of this research is to analyze the success of digital currency using DeLone and McLean Model, which include some factors such as system quality, information quality, service quality, user satisfaction, and intention to continue using platform. This research focus on crypto exchanges, such as Binance, Coinbase Exchange, and Kraken and the impact of Covid Pandemic on crypto markets. The data was taken from CoinMarketCap during  2018  to 2024, and focus on the ten largest digital currencies based on market capitalization. The result shows that market capitalization and trading volume of crypto currencies increased significantly during 2018 to 2024. Although there was decrease in 2022  because of global economy instability which was triggered by Rusia - Ukraine war.  BTC and ETH were still dominating market,  while the new coins such SOL and AVAX showed rapid growth. The factors such as system quality, information quality, and service quality really influenced on user satisfaction and also the intention to continue using crypto exchanges platform. Beside increasing  volatility of crypto markets, Covid Pandemy caused acceleration of digital asset adaption. Tis research concluded that crypto markets has significant resilience on global economy turmoil with the strong recovery in 2023 to 2024.

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