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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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+62341366222
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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 393 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.

Page 40 of 40 | Total Record : 393

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