About IJAFAP
The International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is a peer-reviewed academic journal dedicated to advancing research in the fields of accounting, auditing, taxation, and financial management. Published by the Association of International Business and Professional Management (AIBPM) in Indonesia, IJAFAP provides a platform for scholars and practitioners to share critical insights and innovative ideas in both theoretical and applied contexts.
As an open-access journal published quarterly, IJAFAP invites high-quality submissions that explore pressing issues in financial decision-making and its broader implications on businesses and society. The journal welcomes empirical studies, theoretical contributions, case analyses, and conceptual papers that highlight regional developments with global relevance.
IJAFAP also encourages the submission of reflective pieces, student or faculty essays, and book reviews related to the internationalization of accounting and finance education. By combining academic rigor with professional relevance, IJAFAP aims to enrich scholarly conversations and support the continuous development of the accounting and finance community in the Asia Pacific region and beyond.
Why Publish with Us?
At IJAFAP, we are committed to scholarly excellence and regional engagement. Our journal promotes high-impact research in accounting and finance that informs both academic inquiry and professional practice. We offer:
- Global Access: As an open-access journal, IJAFAP ensures that your work is widely available to researchers, practitioners, and policymakers across the Asia Pacific and beyond.
- Practical and Theoretical Insight: We publish papers that bridge the gap between financial theory and application, offering relevance to real-world issues in business and public finance.
- Academic Recognition: Our peer-reviewed publication process ensures that your work meets the highest standards, contributing to your scholarly impact and career development.
Who Should Read IJAFAP?
The International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is designed for readers who seek to understand the latest trends, insights, and best practices in the field of accounting and finance. Our audience includes:
- Researchers and academics interested in publishing and reading cutting-edge work in financial management, auditing, taxation, and corporate reporting.
- Finance professionals and consultants who aim to apply new insights and evidence-based approaches to organizational decision-making.
- Policy analysts and regulators engaged in shaping financial governance, ethics, and disclosure standards in the Asia Pacific region.
- University students and instructors seeking academic enrichment and case-based learning materials.
Join Us
Whether you are an academic, financial practitioner, policymaker, or student, the International Journal of Accounting and Finance in Asia Pacific (IJAFAP) welcomes your participation. We are building a diverse community of contributors and readers dedicated to advancing knowledge and practice in accounting, finance, and economic governance.
Editorial
Prof. Majdi Anwar Quttainah
Editor-in-Chief, Kuwait University, Kuwait
It is a privilege to serve as the Editor-in-Chief of the International Journal of Accounting and Finance in Asia Pacific (IJAFAP), a publication dedicated to fostering scholarly exchange and critical dialogue across the fields of accounting, finance, and related disciplines. Our mission is to bridge global academic perspectives with regional realities, especially within the diverse and fast-evolving context of the Asia Pacific.
IJAFAP welcomes contributions that are theoretical, empirical, or practice-driven—papers that challenge assumptions, explore innovations in financial reporting and governance, and contribute to solving real-world financial issues. We also value the role of education, reflection, and cross-cultural perspectives in enriching the accounting and finance discourse.
I encourage academics, professionals, and students to submit their work and join us in shaping a journal that is both rigorous and inclusive, global yet grounded, and deeply committed to research that matters.
Publication Frequency
The International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is published three times a year: February, June, and October. Each issue features peer-reviewed research, practical case studies, and theoretical insights relevant to the fields of accounting and finance.
Publication
Publication
Publication
Publication Timeline
The International Journal of Accounting and Finance in Asia Pacific (IJAFAP) operates on a structured timeline for manuscript processing. From submission to final publication, authors can typically expect the process to take between 8 to 12 weeks, depending on the complexity of review and revision.
- Week 1–2: Initial screening and similarity check
- Week 3–6: Peer review process by independent reviewers
- Week 7–9: Revision stage (if required)
- Week 10–11: Final acceptance and layout editing
- Week 12: Online publication and DOI registration
Vol 8, No 3 (2025): October 2025
Table of Contents
Articles
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I Kadek Adi Sanjaya Putra, Ni Wayan Eka Mitariani, I G NG A Gede Eka Teja Kusuma
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335-349
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Chandra Setiawan, Febriana Valentina Gultom
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350-368
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Made Gede Wirakusuma, I Made Mertha
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369-382
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Ainul Mohsein Binti Abdul Mohsin, Anees Jane Ali, Nor Fazlina Binti Faisal Ansori, Nor Qurratul Najwa Binti Zulkifli, Norazirah Binti Johari, Norfarizazetie Binti Zainal, Norfatihah Binti Abdul Aziz, Daisy Mui Hung Kee
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383-401
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Yong Yu Lee, Kun Peng Xia, Shi Ying Lee, Che Ying Lee, Huey Shan Lee, Wei Yin Lee, Yan Lin Lee, Varun Kumaran B, Anees Janee Ali, Daisy Mui Hung Kee
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402-419
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Ng Wei Chien, Gadi Dung Paul, Zhao Sheng Nan, Rong Si Dan, Song Rui Xuan, Md Zain, M. S, Muhammad Fauzie, M. F. S., Daisy Mui Hung Kee, Anees Jane Ali
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420-436
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Lay Hong Tan, Gai Sin Liem, Siti Nurul Alia Binti Salehuddin, Siti Nurul Izzati Binti Amirrullah, Kai Xuan Sok, Stephanie Jing E Yong, Su Jinghan, Anees Jane Ali, Daisy Mui Hung Kee
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437-455
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Boon Keong Teow, Kia Hui Gan, Geegie Teh, Gordon Ho, Wen Yong Ho, Wen Cong How, Yiqing Huang, Anees Jane Ali, Daisy Mui Hung Kee
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456-477
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Anees Jane Ali, Rosmelisa Yusof, Hui Shan Mok, Mohammad Farhan Basim, Mohd Nasim Bin Naseer Ahmad, Mohd Zulhairi Bin Saadin, Muhammad Adam Danial Bin Yusrin, Daisy Mui Hung Kee
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478-496
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Sultan Sultan, Selma Raisaniva Putri
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497-515
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International Journal of Accounting and Finance in Asia Pacific (IJAFAP)
ISSN 2684-9763 (Print) | ISSN 2655-6502 (Online)
DOI Prefix: 10.32535 by CrossRef
Published by AIBPM Publisher
JL. Kahuripan No. 9, Hotel Sahid Montana, Malang, Indonesia
Email: adm.ijafap@gmail.com
Phone: +62 341 366222
Website: https://ejournal.aibpmjournals.com/index.php/IJAFAP
Governed by
Association of International Business and Professional Management
Email: admin@aibpm.org
Website: https://www.aibpm.org/
Indexed by
Licensing Information
International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.