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Majdi Anwar Quttainah
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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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Spillover Effect of US Monetary Policy on the Indonesian Economy Nuning Trihadmini; R Mahelan Prabantarikso
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.v9i2.4577

Abstract

Post-pandemic monetary tightening in the United States (US) has increased external vulnerabilities for emerging economies, including Indonesia. This study examines the spillover effects of US monetary policy on Indonesia’s financial and real sectors during 2020–2023. Using monthly data, a Vector Autoregression (VAR) model and Forecast Error Variance Decomposition (FEVD) are employed to analyze dynamic shock transmission between US and Indonesian macro-financial variables. The results show that spillovers from US financial variables to Indonesia’s financial sector average 9.23%, exceeding those from US real variables (7.80%). The largest spillovers originate from the Dow Jones Industrial Average (11.62%) and the US 10-year Treasury yield (10.54%). Indonesia’s Jakarta Composite Index (JCI) and exchange rate absorb the strongest external shocks, with spillover values of 10.19% and 9.72%, respectively. In the real sector, the average spillover effect reaches 7.46%, while the Composite Leading Indicator (CLI) records the highest spillover absorption (10.28%). The strongest individual transmission is observed from the US government debt to Indonesia’s CLI, reaching 23.69%. These findings indicate that US monetary policy influences Indonesia mainly through financial-market and expectations channels, highlighting the need to strengthen macro-financial resilience and monitor global forward-looking indicators.
Technology Adoption and Business Performance: Evidence from Halal MSMEs in Indonesia Tikawati Tikawati; Norvadewi Norvadewi; Fitria Rahmah; Arista Wibowo; Selamah Maamor; Shahid Manalundong
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.v9i2.4420

Abstract

Digital transformation is essential for improving the competitiveness of halal MSMEs. This study aims to examine the effect of technology adoption (TA) and halal certification on business performance (BP) and to test whether halal certification moderates the relationship between TA and BP among halal micro, small, and medium enterprises (MSMEs) in Indonesia. This quantitative survey study employed purposive sampling and collected data from 110 halal MSMEs through a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that TA has a positive and significant effect on BP (b = 0.710, t = 13.168, p 0.001), halal certification also has a positive and significant effect on BP (b = 0.196, t = 2.458, p = 0.014), the model explains 65.3% of the variance in BP (R² = 0.653), and the moderating effect of halal certification is not significant (b = 0.029, t = 0.886, p = 0.376). The results indicate that halal certification and TA are crucial for improving BP. These findings imply that digital TA is the main driver of halal MSME performance, while halal certification functions as a complementary source of legitimacy and consumer trust.
Ergo-Iconic Meaning-Making in Local Products: Generation Z, Digital Consumption Experience, and Consumer-Interpreted Value Andriyansah Andriyansah
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.v8i3.4811

Abstract

This article examines how Generation Z interprets ergo-iconic value in local products through digital consumption experience. Although previous studies have discussed ergo-iconic value in relation to product strategy, marketing performance, SME competitiveness, social media virality, and digital product value, limited attention has been given to how this value is interpreted, negotiated, and articulated by young consumers in everyday digital consumption practices. Using a qualitative interpretive design, this study draws on in-depth interviews with 30 Generation Z consumers, digital observation of publicly available social media and marketplace content, and document analysis of product descriptions, packaging narratives, and promotional materials. The findings identify five interrelated themes: functional interpretation of ergo value, symbolic interpretation of iconic value, digital articulation of product meaning, negotiation of local identity, and the formation of an ergo-iconic meaning-making model. The study shows that ergo value is interpreted through usability, comfort, reliability, affordability, accessibility, and everyday suitability, while iconic value is interpreted through local identity, authenticity, visual distinctiveness, cultural narrative, community connection, and lifestyle relevance. Digital consumption experience functions as the space where these meanings are encountered, evaluated, displayed, reviewed, shared, criticized, and renegotiated. The article argues that ergo-iconic value is not fixed within local products or fully controlled by producers. Rather, it is produced through the interaction between product attributes, consumer interpretation, and digital circulation. The study contributes to product value theory by reframing value as an interpretive and socially circulated process, extends symbolic consumption theory by showing how identity-bearing products are articulated through digital practices, and refines ergo-iconic value as a consumer-interpreted meaning-making construct. Practically, the findings suggest that local entrepreneurs and MSMEs need to build products that are functionally credible, symbolically coherent, and digitally communicable
The Effect of Enterprise Risk Management, Return on Assets, and Firm Size on Firm Value in Indonesian Automotive Companies Muhammad Rafly Aprilyo; Nastiti Rizky Shiyammurti
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.v9i2.4414

Abstract

Firm value remains an important concern for Indonesian automotive companies because the sector faced post-pandemic recovery pressures, market uncertainty, and increasing investment demands during the 2020–2024 period. This study aims to examine the effects of Enterprise Risk Management (ERM), Return on Assets (ROA), and firm size on firm value in automotive companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was applied using panel data from 11 companies, resulting in 55 firm-year observations selected through purposive sampling. Firm value was measured by Price-to-Book Value (PBV), ERM by a COSO-based disclosure index, ROA by net income divided by total assets, and firm size by the natural logarithm of total assets. The data were analyzed using panel regression with the Random Effect Model (REM). The results show that ERM, ROA, and firm size simultaneously affect firm value (F = 3.3949; p = 0.0247). Partially, only ROA has a significant positive effect on firm value (b = 14.8417; p = 0.0034), while ERM and firm size have no significant effects. These findings imply that managers should prioritize profitability enhancement while strengthening the strategic integration of risk management and resource utilization to support long-term firm value creation.
The Influence of Macroeconomic Variables on the Performance of Sharia-Registered Stock Mutual Funds Isnaeni Rokhayati; Siti Muntahanah; Harsuti Harsuti; Enrico Aziezy; Agung Prasetyo Minggi
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.v9i2.4400

Abstract

Sharia stock mutual funds are increasingly important investment instruments, but their performance remains sensitive to macroeconomic conditions. This study aims to test and analyze how macroeconomic variables, namely the BI rate, inflation, and exchange rate, influence the performance of Sharia stock mutual funds registered with the Financial Services Authority from 2016 to 2023. The sampling technique used purposive sampling, with 13 mutual funds as research samples. This quantitative panel-data study applied panel data regression, and the Random Effect Model was selected as the best model. The results show that the BI rate has a negative and significant effect on net asset value (NAV) (b = -2.352; p = 0.0005), while inflation has a positive and significant effect on NAV (b = 1.147; p = 0.0054). Meanwhile, the exchange rate has no significant effect on NAV (b = 0.769; p = 0.8113). These findings suggest that investors should consider interest-rate and inflation movements when making investment decisions in Sharia stock mutual funds, while future research may include internal fund characteristics, broader economic indicators, and taxation variables.
Determinants of Behavioral Intention and Use Behavior in Islamic Mobile Banking Adoption Chandra Setiawan; Eko Ganiarto; Pandu Adi Cakranegara
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.v9i2.4492

Abstract

The rapid growth of digital banking has encouraged Islamic banks to improve mobile banking services, yet the factors driving users’ intention and actual use remain inconsistent across technology adoption studies. This study aims to analyze the determinants of behavioral intention and use behavior in adopting Bank BCA Syariah mobile banking by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) with trust and application quality. A quantitative cross-sectional design was applied using survey data from 139 active BCA Syariah mobile banking users. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS. The results show that performance expectancy, effort expectancy, social influence, and trust do not significantly affect behavioral intention, with p-values above 0.05. Application quality has a positive and significant effect on behavioral intention (b = 0.406, p = 0.009), while facilitating conditions (b = 0.429, p 0.001) and behavioral intention (b = 0.410, p 0.001) significantly influence use behavior. Behavioral intention also partially mediates the relationship between application quality and use behavior. These findings imply that Islamic mobile banking adoption is driven mainly by application quality and facilitating conditions rather than traditional perception-based adoption factors.
The Influence of Artificial Intelligence on Revenue Performance: Evidence from Platform-Based Illustrators Fitria Ayu Lestari Niu; Shadrina Hadis; Radlyah Hasan Jan; Jamaludin Hasan
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.v9i2.4440

Abstract

Artificial Intelligence (AI) has reshaped the competitive landscape of the platform-based creative economy and has implications for the sustainability of digital business actors' income. This study empirically examined the influence of AI development on the income performance of illustrators on platform X (Twitter) from an accounting and financial perspective. This study used an explanatory quantitative approach, involving 385 illustrators from the Artist's Base community, selected using simple random sampling. Data analysis was performed using simple linear regression to identify the relationship between AI-based competitive pressures and illustrator income levels. The results showed that AI had a significant effect on illustrators' income (b = 0.330, p 0.05; R² = 7.4%). These findings indicate that AI serves as a financial risk factor, increasing price pressures, enhancing market transparency, and increasing exposure to revenue volatility. However, its contribution to income variation is relatively limited, so other strategic factors, such as the differentiation of work, digital reputation, and adaptability to the dynamics of the digital creative market, continue to influence illustrators' financial sustainability. This study contributes to the accounting literature by positioning AI as a measurable financial determinant rather than a pure technological innovation.
DETERMINANTS OF FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING SECTOR Zusma Widawaty A Wahab; Miftahul Jannah; Nurul Mawaddah; Desy Puspita; Anggraeni Yunita
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.v9i1.4619

Abstract

This think almost looks at the synchronous and fragmentary impacts of Capital Adequacy Proportion (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Working Costs to Working Salary (BOPO) on the budgetary execution of Indonesian banks, measured by Return on Assets (ROA). Tending to existing holes within the writing, the think about moreover investigates the interaction among these factors and gives overhauled observational prove drawn from assorted bank sorts recorded on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach with a causal-comparative strategy, information were collected from 10 banks reliably recorded on the IDX over the 2004–2024 period, yielding 210 firm-year perceptions. Auxiliary information were gotten from yearly reports and analyzed utilizing different straight relapse by means of SPSS computer program, taking after classical presumption tests for legitimacy. The comes about appear that CAR, NPL, LDR, and BOPO collectively have a noteworthy affect on ROA. In part, NPL and BOPO contrarily and altogether influence ROA, showing that higher credit chance and operational wastefulness decrease bank benefit. In contrast, CAR and LDR don't appear critical person impacts on ROA. These discoveries propose that whereas administrative compliance and liquidity administration are imperative, they don't straightforwardly improve benefit unless bolstered by viable operational and credit hazard procedures. This study contributes to both academic discourse and banking practice by emphasizing the need for sound risk management and cost control to improve financial performance in the Indonesian banking sector.
Career Orientation, Work-Life Balance, and Resilience on Leather Footwear MSME Performance Yudi Wahyudin Suwandi; Imas Komariyah; Asep Ghofir Ali; Resty Ismawanti; Vidya Ramadhan Putra Pratama
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.v9i2.4537

Abstract

Micro, Small, and Medium Enterprises (MSMEs), particularly in the leather footwear sector, face competitive challenges that require strengthening human resources as a key factor of performance. This study aims to analyze the effects of career orientation, work-life balance, and resilience on MSME performance. The research employed a quantitative approach with a cross-sectional design through a survey of 153 MSME owners using a Likert-scale questionnaire. Data were analyzed using multiple linear regression supported by validity, reliability, and classical assumption tests. The results show that career orientation (b = 0.276, p 0.001), work-life balance (b = 0.183, p = 0.016), and resilience (b = 0.451, p 0.001) positively and significantly influence MSME performance, with resilience emerging as the strongest predictor. Furthermore, the model explains 61.1% of the variance in MSME performance (R² = 0.611). These findings indicate that psychological resources play an important role in improving MSME performance in a dynamic environment. This study extends the Resource-Based View (RBV) perspective by emphasizing the importance of intangible assets as a source of competitive advantage, particularly in the creative leather footwear industry.
The Mediating Role of Environmental Sustainable Development Between Corporate Social Responsibility and Green Innovation Sabihaini Sabihaini; Januar Eko Prasetio; Suyatno Ladiqi; Hamizah Binti Abdul Rahman; Rusdiyanto Rusdiyanto
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.v9i2.4402

Abstract

Amid the escalating global climate crisis, recycling firms are increasingly expected to integrate social responsibility with environmentally sustainable practices and green innovation. This study examines the mediating role of environmental sustainable development (ESD) in the relationship between corporate social responsibility (CSR) and green innovation (GI) in Indonesia’s recycling industry. Using a quantitative survey, data were collected from 129 recycling companies and analyzed through SEM-PLS. The results show that CSR positively affects ESD (? = 0.684; p 0.001) and GI (? = 0.343; p 0.001), while ESD also positively affects GI (? = 0.401; p 0.001). The indirect effect of CSR on GI through ESD is significant (? = 0.271; p 0.001), indicating partial mediation because the direct CSR–GI path remains significant. These findings suggest that CSR contributes to green innovation more effectively when translated into resource-saving, waste-reducing, and environmentally sustainable development practices. The study extends CSR and green innovation literature and offers practical guidance for recycling firms seeking to align sustainability commitments with competitive, low-carbon innovation strategies.

Page 42 of 44 | Total Record : 431

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