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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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Improving Tax Audit Quality through Accountability and Professional Experience: The Mediating Role of Information Technology Ulfa Rabiyah; Dewi Anggraeni; Fitri Fitri; Muhammad Ziaul Haq Bakri
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.v9i2.4435

Abstract

The central issue addressed in this research is the inconsistent quality of tax audits and the growing demand for accountability and technological capability in modern audit practices. This study examines the influence of information technology use, accountability, and professional experience on tax audit quality in Indonesia, focusing on tax auditors at the Makassar Tax Service Office (KPP). A quantitative approach was employed using Structural Equation Modeling (SEM) based on survey responses from 125 tax auditors. The results show that accountability significantly enhances audit quality (b = 0.491, p 0.001), while professional experience has no direct effect (b = -0.015, p = 0.890). Accountability and professional experience also significantly influence information technology use (b = 0.244, p = 0.003; b = 0.467, p 0.001), and information technology improves audit quality (b = 0.355, p 0.001). Furthermore, information technology mediates the influence of accountability and professional experience on tax audit quality. These findings highlight that high-quality tax audits rely on auditors’ integrity, responsibility, technical skills, and ability to leverage technology as a supporting resource. This research offers empirical insights into determinants of tax audit quality.
Ownership Type and Political Risk Transmission: Evidence from Indonesian Equity Markets Priscilia Limadinata; William Santoso; Hermeindito Hermeindito
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.v9i2.4568

Abstract

Political shocks can be transmitted asymmetrically across firms, depending on their ownership structure, while aggregate indices, such as the Jakarta Composite Index (JCI), may mask divergent firm-level reactions. This study examines whether ownership type (State-Owned Enterprises (SOEs) versus private firms) moderates political risk transmission to stock returns and conditional volatility in the Indonesian equity market. Employing a quantitative event study with GARCH (1,1) volatility modeling, this study analyzes 46 firms across four political shocks in 2025 using a 2 x 2 framework (domestic vs. international shocks x ownership type). Results show that domestic political shocks generated significant positive CAR for SOEs (mean = 4.67%, t = 1.893, p = 0.036), consistent with mean-reversion. For international shocks, a significant episode x ownership interaction emerged (F = 16.425, p 0.001, ?² = 0.157), while the ownership main effect on CAR was not significant at the 5% level (p = 0.054). Although international ???? values were positive, the between-group difference was insignificant (p = 0.922), and the overall volatility model showed no ownership, shock-type, or interaction effects (F = 0.222, p = 0.881). These findings suggest that political risk in Indonesia is transmitted primarily through return direction rather than ownership-specific volatility amplification.
Sustainability Risk Diffusion Through Clean Energy, Transition Risk, and ESG Market Connectedness in Malaysia Rinda Siaga Pangestuti; Roszy Non; Erwin Susanto Sadirsan
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.v9i2.4410

Abstract

Climate change and the global low-carbon transition have intensified sustainability-related risks across financial markets, yet evidence on how such risks diffuse into emerging Asian economies remains limited. This study examines the dynamic connectedness and volatility spillovers among the NASDAQ Clean Edge Green Energy Index (CELS), the Transition Risk Index (TRI), and Malaysia's FTSE4Good Bursa Malaysia Index (F4GBM) during 2019-2025. This quantitative econometric study applies a hybrid framework combining the Dynamic Conditional Correlation-Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) model and the Diebold–Yilmaz connectedness index to daily returns. The results show that CELS is a persistent net transmitter of volatility, TRI is a policy-sensitive net receiver, and F4GBM alternates between absorbing and transmitting shocks. The total connectedness index rises from about 4% in late 2023 to above 8% by mid-2025, signaling deeper integration between climate-related risks and ESG market performance. The study concludes that investors should incorporate transition-risk indicators into diversification and hedging strategies, while policymakers should strengthen ESG disclosure, green taxonomies, and macroprudential climate-finance governance.
Analysis Impact System Information Accounting in Management MSME Finance in the District Langowan Olviane Olke Sumampouw; Miryam Lonto
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.v9i1.4633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, financial management practices in rural areas, such as Langowan District, Minahasa Regency, remain constrained by manual bookkeeping systems and limited accounting literacy. This study aims to analyze the impact of Accounting Information System (AIS) implementation on the financial management of MSMEs by examining its influence on operational efficiency, financial reporting accuracy, and business decision-making. A mixed-methods approach was employed by integrating qualitative and quantitative methods through observations, interviews, and questionnaire surveys involving MSME owners operating in the agricultural, fisheries, and trade sectors. The findings indicate that AIS implementation has considerable potential to improve operational productivity, enhance the accuracy of financial reporting, and facilitate access to financing. Nevertheless, its adoption remains limited due to inadequate digital infrastructure and insufficient technical capabilities among MSME owners in Langowan District. The study concludes that strengthening digital infrastructure and improving digital and accounting literacy are essential to maximizing the benefits of AIS implementation. These findings provide practical implications for local governments and business stakeholders in designing strategies to accelerate MSME digital transformation, strengthen business competitiveness, and support the objectives of the National Proudly Made in Indonesia Movement (GNBBI).
Beneish Model for Financial Report Fraud Identification in the Manufacturing Sector During the COVID-19 Pandemic Yanuar Ramadhan; Novera Kristianti Maharani; Ernawan Dwi Hanartyo
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.v9i2.4480

Abstract

Financial statement fraud misleads stakeholders’ judgments and erodes market confidence in corporate transparency, and this risk is particularly prominent during the period of high economic uncertainty brought by the COVID-19 pandemic. This study targets basic and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX), adopts the Beneish M-Score model, and focuses on the window period before and after the COVID-19 outbreak, aiming to analyze the impact of four categories of financial ratios—liquidity, solvency, profitability, and operating capacity—on fraud detection. The study adopts a quantitative explanatory design and processes data through panel data regression and the EViews software. Its sample consists of relevant data from 60 companies covering the period 2019–2022, totaling 240 firm-year observations. The empirical results show that liquidity (b=0.214, p=0.0001) and profitability (b=0.038, p=0.0000) have a significant positive impact, while solvency (b=-0.013, p=0.7128) and operating capacity (b=1.005, p=0.0596) have no significant impact; 89% of the annual reports have no likelihood of manipulation, and 11% carry potential manipulation. The conclusions can assist various stakeholders, including investors and regulators, in identifying early warning signals of fraud.
Future Time Perspective, Risk Appetite, Pension Planning, and Retirement Saving Behavior Among Construction Service Entrepreneurs R Heru Kristanto HC; Nilmawati Nilmawati; R. Hendry Gusaptono
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.v9i2.4593

Abstract

Saving and pension funds are effective methods for supporting future life, especially for SMEs that lack access to pension insurance. This study analyzes the impact of future time perspective, risk appetite, and pension planning on retirement saving behavior, with gender as a moderating variable. Data were collected from 102 construction service entrepreneurs in Yogyakarta, Indonesia. Using a quantitative approach, the data were analyzed using moderation regression with SEM-PLS. The results indicate that future time perspective has a positive effect on retirement saving behavior (O = 0.180, p = 0.045). Risk appetite does not affect retirement saving behavior (O = -0.338, p = 0.053). Pension planning has a positive effect on retirement saving behavior (O = 0.696, p = 0.000). Gender significantly moderates the effects of future time perspective (O = 0.781; p = 0.000), risk appetite (O = 0.454; p = 0.022), and pension planning (O = -0.618; p = 0.000) on retirement saving behavior. This model has a high level of suitability in explaining the retirement saving behavior (Q2 = 0.618). The results emphasize the importance of future awareness, risk considerations, and understanding of financial planning and retirement in shaping savings behavior.
Behavioral Dynamic Capabilities and Financial Resilience in Digital MSMEs: The Dual Role of Financial Sustainability Bunyamin Bunyamin; Hanif Mauludin
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.v9i2.4385

Abstract

Digital micro, small, and medium enterprises (MSMEs) operate in highly volatile environments characterized by platform dependency, income fluctuations, and rapid technological change, making financial resilience a critical strategic concern. This study examines the role of forward-looking financial behavior in shaping financial resilience among digital MSMEs in Indonesia, with financial sustainability positioned as both a mediating mechanism and a moderating condition. Grounded in Dynamic Capability Theory (DCT), a quantitative explanatory design was employed using survey data from 180 digital MSME owners selected through purposive sampling, analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that forward-looking financial behavior significantly influences financial sustainability (b = 0.737, p 0.001) and financial resilience directly (b = 0.373, p 0.001) and indirectly through financial sustainability (b = 0.275, p 0.001). Financial sustainability also significantly moderates this relationship (b = 0.143, p = 0.007). These findings confirm that financial resilience is built through the interaction of anticipatory behavioral capabilities and sustainable financial conditions, extending DCT into the microfinance domain and underscoring the importance of long-term financial orientation for digital MSME sustainability.
Forty Years of Budgetary Slack Research: A Systematic Literature Review and Future Agenda Ida Ayu Ratih Manuari; Ni Made Dwi Ratnadi; Eka Ardhani Sisdyani; I Gusti Ayu Eka Damayanthi
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.v8i3.4562

Abstract

This study reviews the evolution of budgetary slack research over the past four decades, reflecting its growing importance in management accounting and governance contexts. The objective is to synthesize trends, theoretical developments, variables, methods, and publication patterns, while identifying research gaps and future directions. Using a Systematic Literature Review (SLR) approach, this study analyzes 111 Scopus-indexed articles published between 1985 and 2025 through thematic manual coding and descriptive qualitative analysis. The results indicate a shift from dominant reliance on agency theory and economic motivations toward more multidimensional perspectives incorporating behavioral, psychological, social, and institutional factors, with increasing attention to public sector settings and developing countries. Despite this progress, gaps remain in integrating interdisciplinary frameworks and contextual variables, particularly political influences on budgeting behavior. This study concludes that future research should adopt multi-theoretical approaches, including frameworks such as Political Economy of Accounting, to better capture the complexity of budgetary slack. The findings provide practical implications for policymakers and practitioners in designing more effective budgeting systems, performance evaluation, and accountability mechanisms, while offering a structured foundation for advancing scholarly work in this field.
THE MEDIATING ROLE OF BUDGET RATCHETING ON OWN-SOURCE REVENUE AND REVENUE SHARING FUNDS' EFFECT ON CAPITAL EXPENDITURE Faisal Faisal; Akmal Huda Nasution; Edy Zulfiar; Mariana Mariana; Anhar Firdaus; Rulyanti Susi Wardhani
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.v9i1.4620

Abstract

Objectives:      This study aims to analyze the direct effect of Local Own-Source Revenue (PAD) and Revenue Sharing Fund (DBH) on Capital Expenditure, as well as to examine the mediating role of Budget Ratcheting in these relationships.Methodology: The research employs a quantitative approach with multiple linear regression analysis, utilizing time-series cross-sectional data from 23 regencies/cities in Aceh Province over a five-year period (2018–2022). Data were obtained from audited Local Government Financial Statements (LKPD), covering PAD, DBH, Capital Expenditure, and Budget Ratcheting variables. The analysis was conducted using SPSS version 25, with classical assumption tests applied to ensure model validity.Findings:         The results show that PAD does not have a statistically significant effect on Capital Expenditure (p = 0.234), suggesting the presence of contextual influences such as governance quality and fiscal policy implementation. Conversely, DBH demonstrates a significant positive impact on Capital Expenditure (p = 0.000), consistent with prior studies emphasizing its role in enhancing local government investment capacity. Mediation analysis reveals that Budget Ratcheting strengthens the relationship between PAD and Capital Expenditure despite the initial insignificance (p = 0.015). Moreover, Budget Ratcheting mediates the relationship between DBH and Capital Expenditure with a notable negative adjustment effect (p = 0.005).Conclusion:     The study highlights the critical role of revenue-sharing mechanisms and adaptive budgeting practices in supporting regional development. Strengthening fiscal management and enhancing budget flexibility are recommended strategies to maximize the effectiveness of local revenue streams in driving capital expenditures.
Strategic Human Capital and Academic Performance: The Mediating Role of Work Engagement in Higher Education Yuyuk Liana; Rina Irawati; Imama Zuchroh
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.v9i2.4481

Abstract

Higher education institutions are increasingly relying on the human capital of their faculty to maintain the academic quality of research articles and institutional competitiveness. This study examines the role of strategic human capital which includes individual and psychological capital (PsyCap) in enhancing faculty performance effectiveness, with work engagement serving as a mediating variable. Using a quantitative research design, data were collected from 120 tenured faculty members at private universities in East Java under the jurisdiction of LLDIKTI Region VII, via a structured questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that individual development has a significant effect on faculty performance (effect size = 0.307; p 0.001) and work engagement (effect size = 0.672; p 0.001). PsyCap also demonstrated a significant influence on performance (r² = 0.243; p = 0.001) and work engagement (r² = 0.198; p = 0.007). Furthermore, work engagement was found to be a significant predictor of faculty performance (? = 0.437; p 0.001) and acted as a mediator between strategic human capital components and performance outcomes. These findings extend the Job Demands-Resources (JD-R) framework within the context of higher education, emphasizing the strategic value of psychological and developmental resources in fostering work engagement and academic performance.

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