Indonesian Journal of Applied Accounting and Finance
Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal encompasses a variety of topics, including Financial Accounting, Management Accounting, Islamic Accounting, Behavioral Accounting, Public Sector Accounting, Sustainability Accounting, International Accounting, Accounting Education, Accounting Information Systems, Auditing, Taxation, Finance, Financial Management, Financial Technology, Islamic Banking and Finance, Corporate Governance and Finance, Capital Market, Investment, and Banking.
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<![CDATA[Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez ]]>
<![CDATA[Fadhila Khairunnisa]]>;
<![CDATA[Fadia Rahmi]]>;
<![CDATA[Lia Agustina]]>;
<![CDATA[M Rizky Thessar Setiawan]]>;
<![CDATA[Monika Handayani]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.1662
<![CDATA[This study aims to determine the management of trade goods inventory in the Oma Liez Salted Egg Business in the period October to December 2022. The method applied in this study is the Average method which was developed from purchase and sales data of trade goods inventory. The results showed that the Average method applied to inventory valuation can help reduce the problems that occur in the Salted Egg Business related to the inventory of trade goods, because it is considered very effective by producing a low cost of goods sold and a greater opportunity to increase profits. This method is better than the method used previously in inventory valuation which resulted in problems that affected revenue.]]>
<![CDATA[Analisis Perbandingan Penerimaan Pajak Kendaraan Bermotor Sebelum Dan Di Masa Pandemi Covid-19 Dan Kontribusinya Terhadap Penerimaan Pendapatan Asli Daerah Provinsi Jawa Barat ]]>
<![CDATA[Falisha Laylani Amelia Putri]]>;
<![CDATA[Susilawati]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.1807
<![CDATA[The Covid-19 pandemic that struck Indonesia forced the government to struggle to keep the economy running amidst limitations. Economic activity that is not fully functioning causes West Java Province’s tax revenue to decline. One type of local tax in West Java Province that has experienced a decline in revenue is the Vehicle Tax. From 2015 to 2021, Vehicle Tax still has the largest contribution to Regional Tax Revenue in West Java Province’s. This research is a quantitative study using the comparison method. The data used in this study are secondary data, namely the target and realization of vehicle tax revenue, and the realization of Regional Original Revenue of West Java Province for the 2018-2021 period. The comparison test, or hypothesis test, in this study is the Wilcoxon test. The results of this study indicate that there is a significant difference between Vehicle Tax Revenue before and during the Covid-19 pandemic. There is also a significant difference between the contribution of Vehicle Tax to local revenue before and during the Covid-19 pandemic]]>
<![CDATA[Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square Dan Angka Indeks Pada Pt. Panen Embun Kemakmuran Tahun 2022 ]]>
<![CDATA[Ines Saraswati Machfiroh]]>;
<![CDATA[Gati Anjaswari]]>;
<![CDATA[Cahaya Ayu Ramadhan]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.1924
<![CDATA[Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.]]>
<![CDATA[Penerapan Activity Based Costing System Dalam Menentukan Biaya Overhead ]]>
<![CDATA[Monika Handayani]]>;
<![CDATA[Arisa Aulia Rahmi]]>;
<![CDATA[Zaskia Aliza]]>;
<![CDATA[Zulchaidir Ali]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.2040
<![CDATA[UMKM costs have an important role in calculating the total production costs of a product or service, so management is required to calculate UMKM costs correctly in determining the selling price of a product or service as well as in analyzing profit per unit. This research is aimed to determine the amount of UMKM costs in the Katuju Laundry business. The method used to calculate UMKM costs is an Activity-Based Costing (ABC). The results of this research found that there were distorted costs due to the traditional cost assignments that had been used so far. Therefore, this research provides recommendations on the importance of more accurate cost allocation methods to improve decision making and increase cost control]]>
<![CDATA[Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah ]]>
<![CDATA[Alya]]>;
<![CDATA[Andriani]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.1475
<![CDATA[This study aimed to determine the application of internal control in bai’ taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There are organizational structure, policies related to human resources and financing risk mitigation. Control activities take place quite well. Information, communication, and monitoring have also been implemented by this cooperative. However, there are still some weaknesses, namely the existence of duplicate functions in the marketing and financing analysis sections, the absence of an integrated financing information system, and the potential for fraud]]>
<![CDATA[Sistem Informasi Penjualan Produk Pertanian Pada Badan Usaha Milik Desa (BUMDES) Sinar Bulan ]]>
<![CDATA[Muhammad Fajrian Noor]]>;
<![CDATA[Nanang Rahman]]>;
<![CDATA[Sofyar]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.2107
<![CDATA[Technological developments that are increasingly advanced and developing can be utilized to support human work, including in the government sector. One form of good government can be seen from the services provided to the public which have been carried out effectively and efficiently. In the business world, the role of information technology and reliable application programs is no longer in doubt in supporting the ability of business units to win business competition. BUMDes Sinar Bulan Village has several business units that have been developed, one of which is the sale of agricultural products, because almost all of the people of Sinar Bulan Village are farmers, so agricultural products can be used as an opportunity by the village government to increase BUMDes income. In terms of recording buying and selling transactions, it is still done manually and does not comply with the rules in the accounting application program, resulting in an ineffective and inefficient recording system. Therefore, this research aims to create a Sinar Bulan village-owned enterprise (BUMDES) application program for WEB-based sales of agricultural products]]>
<![CDATA[Analisis Prestasi Belajar Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin Ditinjau dari Asal Sekolah ]]>
<![CDATA[Priyougie]]>;
<![CDATA[Ahsanul Haq]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i2.2110
<![CDATA[Learning achievement is not limited by school origin, but various factors can play a role including persistence, family support, and the social environment outside of school. This research aims to analyze the learning achievement of students majoring in Accounting at the Banjarmasin State Polytechnic in terms of school origin. The school origin of students entering this department is divided into three types, namely: High School (SMA), Vocational High School (SMK) and Madrasan Aliyah (MA). Students from these three types of schools experience the same treatment in the learning process. There are no special classes and they have the same assessments which includes attendance, behavior, assignment, mid-semester exam and final semester exam for every course taught. The results of the research show that the average GPA of students from SMA with 66 people was 3.58, the average GPA of students from SMK with 34 people was 3.64, while the average GPA of students from MA with 19 people -the average is 3.50. The highest average GPA is for students from vocational schools. From the Anova statistical test, it was found that: 1) there was no significant difference between the GPA of groups of students from SMA and SMK with the Sig value. 0.116 > 0.05; 2) there is a significant difference between the GPA of groups of students from SMA and MA because the Sig value. 0.023 < 0.05; and 3) there is a significant difference between the GPA of the group of students from SMK and MA because the value of Sig.0.022 < 0.05.]]>
<![CDATA[Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 ]]>
<![CDATA[Syarifah Salsabila Yasmin Alkaf]]>;
<![CDATA[Mochammad Arif Budiman]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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DOI: 10.31961/ijaaf.v3i1.2257
<![CDATA[The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new programs/strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.]]>
<![CDATA[Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square dan Angka Indeks pada PT. Panen Embun Kemakmuran ]]>
<![CDATA[Machfiroh, Ines Saraswati]]>;
<![CDATA[Anjaswari, Gati]]>;
<![CDATA[Ramadhan, Cahaya Ayu]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
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<![CDATA[Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.]]>
<![CDATA[Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah ]]>
<![CDATA[Alya]]>;
<![CDATA[Andriani]]>
<![CDATA[ Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
Show Abstract
|
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Check in Google Scholar
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DOI: 10.31961/ijaaf.v3i1.1475
<![CDATA[This study aimed to determine the application of internal control in bai’ taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There are organizational structure, policies related to human resources and financing risk mitigation. Control activities take place quite well. Information, communication, and monitoring have also been implemented by this cooperative. However, there are still some weaknesses, namely the existence of duplicate functions in the marketing and financing analysis sections, the absence of an integrated financing information system, and the potential for fraud]]>
