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Majdi Anwar Quttainah
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adm.ijafap@gmail.com
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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 431 Documents
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Integrating Digital Entrepreneurship and Economic Education to Enhance Entrepreneurial Competence and Business Innovation among University Students Yuli Astini; Baiq Desthania Prathama; Dedy Febry Rachman; Syaiful Amri
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.v9i2.4514

Abstract

The digital economy requires universities to develop students’ entrepreneurial competence and business innovation through economic and digital entrepreneurship education. This study examines the effects of economic education and digital entrepreneurship on entrepreneurial competence and business innovation, with entrepreneurial competence as a mediating variable. Using a quantitative explanatory design, data were collected from 340 students in economics-, business-, management-, and economics education-related programs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that economic education and digital entrepreneurship significantly affect entrepreneurial competence (b = 0.515, p 0.001; b = 0.450, p 0.001). Entrepreneurial competence and digital entrepreneurship significantly affect business innovation (b = 0.557, p 0.001; b = 0.390, p 0.001), while economic education has no significant direct effect (b = -0.015, p = 0.695). Entrepreneurial competence also mediates both relationships. The findings suggest that universities should integrate economic education, digital entrepreneurship, and competence-based learning to strengthen student business innovation.
Taxpayer Compliance: E-Filing, E-Billing, and the Moderating Role of Tax Awareness Campaigns Melia Wida Rahmayani; Ayub Fahmi; Ita Latifah
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.v9i2.4572

Abstract

Digital tax administration is expected to improve taxpayer compliance; however, compliance challenges remain among taxpayers using electronic tax systems. This study aims to examine the effects of the e-filing and e-billing systems on individual taxpayer compliance and to investigate the moderating role of tax awareness campaigns in these relationships. A quantitative research design was employed using questionnaire data collected from 100 individual taxpayers registered at KP2KP Majalengka, Indonesia. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that e-filing has a positive and significant effect on taxpayer compliance (b = 0.342, p = 0.012), while e-billing also positively and significantly affects taxpayer compliance (b = 0.385, p = 0.008). Furthermore, tax awareness campaigns significantly strengthen the relationship between e-filing and taxpayer compliance (b = 0.274, p = 0.021) as well as the relationship between e-billing and taxpayer compliance (b = 0.298, p = 0.018). These findings suggest that digital tax systems are more effective when supported by continuous taxpayer education and awareness initiatives. The study highlights the importance of integrating technological innovation with tax socialization programs to improve taxpayer compliance.
Determinants of Sustainable Profitability in Indonesian Regional Development Banks During COVID-19 Devy Mawarnie Puspitasari; Sotarduga Napitupulu
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.v9i2.4576

Abstract

Regional Development Banks (BPDs) in Indonesia face the dual responsibility of maintaining profitability while supporting regional economic development, a challenge that intensified during the COVID-19 pandemic. This study aims to examine the financial and governance determinants of sustainable profitability among Indonesian BPDs during the crisis period. Using panel data from 27 BPDs over 2019–2021, this study applies the Fixed Effects Model (FEM) to analyze the effects of capital adequacy ratio (CAR), non-performing loans (NPL), operational efficiency (BOPO), good corporate governance (GCG), and institutional share ownership (ISO) on return on assets (ROA). The results show that CAR has a positive and significant effect on ROA (b = 0.0823; p = 0.001), while NPL (b = -0.2156; p = 0.003) and BOPO (b = -0.0612; p = 0.003) have negative and significant effects. GCG (b = 0.0456; p = 0.019) and ISO (b = 0.0289; p = 0.035) also positively affect ROA. The model explains 72.34% of profitability variation. These findings imply that capital strength, credit risk control, operational efficiency, governance quality, and institutional oversight are essential for sustaining BPD profitability during systemic crises.
The Influence of Sales Promotion, FoMO, and Digital Payment on Impulsive Buying in the Digital Era Saudah Afyana; Willy Abdillah
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.v9i2.4539

Abstract

Digital financial innovations, particularly e-commerce platforms and PayLater services, have significantly reshaped the purchasing habits of Generation Z students by increasing exposure to online shopping convenience, sales promotions, and fear of missing out (FoMO). This study aims to explore the impact of sales promotion and FoMO on impulsive buying behavior, and to analyze the moderating role of PayLater within these relationships. A quantitative approach was employed, using a survey method involving 308 Generation Z students who utilized PayLater services for online purchases. Data were collected using a Likert-scale questionnaire and subsequently analyzed with Structural Equation Modeling (SEM) through SmartPLS. The results reveal that sales promotion (b = 0.201; p = 0.007), FoMO (b = 0.493; p 0.001), and PayLater (b = 0.207; p = 0.001) each demonstrate a positive and significant effect on impulsive buying behavior. Furthermore, PayLater significantly moderates the connection between FoMO and impulsive buying behavior (b = 0.090; p = 0.045), although its moderating effect on the sales promotion-impulsive buying relationship was not supported (b = ?0.033; p = 0.374). These findings suggest that the convenience of digital payment systems might increase impulsive consumption, emphasizing the necessity for improved financial awareness and responsible promotional strategies.
Understanding Continuance Intention in E-Wallet Services: Security, Trust, and Technology Factors in Malaysia Tan Lay Hong; Alia Maisarah Abdul Rasid; Aliah Nasuha Mohd Zawawi; Alice Yiung Ni Ni; Aliya Nafisa Mohd Latif; Daisy Mui Hung Kee
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.v9i2.4662

Abstract

The rapid growth of financial technology has increased the adoption of digital payment systems, with the Touch ’n Go (TNG) e-wallet becoming a leading platform in Malaysia. Understanding the factors driving continued usage is essential for sustaining user engagement and competitiveness. This study examines the influence of perceived security, trust, perceived usefulness, and perceived ease of use on users’ intention to continue using the TNG e-wallet. A quantitative research design was employed using a structured online questionnaire administered to active TNG e-wallet users in Malaysia. Data were collected from 104 respondents and analyzed using descriptive statistics, reliability analysis, correlation analysis, and multiple regression analysis. The findings indicate that all four factors positively influence continuance intention, with trust emerging as the strongest predictor (? = 0.409), followed by perceived ease of use (? = 0.245), perceived usefulness (? = 0.221), and perceived security (? = 0.137). The regression model explained 83.6% of the variance in continuance intention (R² = 0.836). The findings highlight the importance of fostering user trust, strengthening security measures, and enhancing the usability and practical value of digital payment platforms. The study provides practical insights for fintech providers seeking to improve customer retention and long-term engagement in the increasingly competitive e-wallet market.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
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.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
The Influence of Financial Literacy and Social Media Exposure on Skincare Product Expenditure Patterns among University Students Hade Chandra Batu Bara; Baihaqi Ammy; Ade Gunawan
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.v9i2.4437

Abstract

University students increasingly allocate funds to skincare products, reflecting the influence of both financial literacy and social media exposure on their spending behavior. This study aims to analyze the individual and combined effects of these factors on skincare product expenditure patterns among students at the University of Muhammadiyah North Sumatra (UMSU). A quantitative associative design was employed, with data collected from 101 purposively sampled UMSU students who actively use social media and purchase skincare products. Multiple linear regression, t-tests, F-tests, and determination coefficients (R²) were applied to examine relationships. Results show that financial literacy significantly influences expenditure patterns (t = 10.296; p 0.001; b = 0.621), and social media exposure also has a significant positive effect (t = 2.914; p = 0.004; b = 0.170). Simultaneously, both factors significantly predict expenditure behavior (F = 200.217; p 0.001), explaining 80.4% of the variance (R² = 0.804). The findings highlight the importance of strengthening financial literacy while fostering critical awareness of social media influences to promote responsible consumption behavior among university students. Universities are encouraged to integrate financial literacy programs into student development initiatives to promote rational and responsible consumption in the digital era.
Impact of Capital Structure, Firm Size, and Inflation on Profitability: The Moderating Role of Good Corporate Governance in Energy Firms Ahmad Qodri; Fanji Farman
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.v9i2.4534

Abstract

Profitability in energy sector companies is influenced by financing decisions, firm scale, macroeconomic conditions, and governance quality. This study examines the effects of capital structure, firm size, and inflation on profitability, with good corporate governance (GCG) as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes 47 companies selected through purposive sampling, resulting in 235 firm-year observations. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 13. The Random Effect Model was selected based on the Hausman test (p = 0.4497) and Breusch-Pagan LM test (p = 0.0000). The results show that capital structure negatively affects profitability (? = -0.011929; p = 0.0174), while firm size (? = 0.019412; p = 0.0133) and inflation (? = 0.023036; p = 0.0001) have positive effects. GCG does not directly affect profitability (p = 0.8948). However, GCG significantly moderates the firm size–profitability relationship (? = -0.057456; p = 0.0323), weakly moderates capital structure–profitability (p = 0.0515), and does not moderate inflation–profitability (p = 0.6020). These findings suggest that energy firms should optimize debt management, scale efficiency, and governance implementation beyond compliance.
Gamification as a Digital Marketing Strategy: Impact on Customer Value, Purchase Decision, and Repurchase Intention Siti Alhamra Salqaura; Nasib Nasib; Siti Sabrina Salqaura
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.v9i2.4403

Abstract

Businesses increasingly use gamification to create interactive digital experiences that strengthen customer engagement and loyalty. This study examines the effects of gamification on customer value, purchase decision, and repurchase intention among Shopee users in Medan City, Indonesia. A quantitative survey was administered to 267 respondents who had used Shopee and made at least two purchases, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that gamification significantly influences purchase decision (b = 0.938, p 0.001) and repurchase intention (b = 0.934, p 0.001). Customer value also significantly affects purchase decision (b = 0.551, p 0.001) and repurchase intention (b = 0.501, p 0.001). Mediation testing indicates significant indirect effects of gamification on purchase decision through customer value (b = 0.515, p 0.001), gamification on repurchase intention through purchase decision (b = 0.192, p = 0.003), and customer value on repurchase intention through purchase decision (b = 0.250, p = 0.002). However, customer value does not significantly mediate the effect of gamification on repurchase intention (b = 0.234, p = 0.059). These findings suggest that gamification strengthens digital consumer behavior when it enhances perceived value and facilitates purchase decisions.
Carbon Accounting: Evidence from Carbon Emission Measurement, Recognition, Recording, and Disclosure of Indonesian Energy Companies Rosa Fitriana; Nayna Rafa Sofiah; Andry Arifian Rachman
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.v9i2.4541

Abstract

The global climate crisis compels energy firms to enhance their environmental transparency through formalized carbon management systems. This study investigates the effects of carbon emission measurement, recognition, recording, and disclosure on corporate carbon accounting implementation. This quantitative verificative study utilizes secondary panel data from listed energy corporations on the Indonesia Stock Exchange (IDX). Data were collected from 96 firm-year observations during 2021–2023 and analyzed via logistic regression. Descriptive statistics show that 86.46% of firms measure emissions, 41.70% recognize emissions, 47.90% record carbon data, and 51% implement carbon accounting. Logistic regression indicates that carbon emission recognition (b = 2.415, p 0.001), recording (b = 1.843, p = 0.002), and disclosure (b = 3.106, p = 0.014) significantly influence implementation. Conversely, carbon emission measurement has no significant effect (b = 0.812, p = 0.192), showing technical calculations remain isolated from formal accounting. Practically, regulators must standardize carbon accounting guidelines, and managers should explicitly integrate emission data into formal reporting to enhance corporate transparency.

Page 43 of 44 | Total Record : 431

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