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Mochamamd Arif Budiman
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ijaaf@poliban.ac.id
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Jl. Brigjend. H. Hasan Basri, Banjarmasin, Provinsi Kalimantan Selatan
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Politeknik Negeri Banjarmasin
ISSN : -     EISSN : 28288572     DOI : https://doi.org/10.31961/
Core Subject : Economy,
Economics, Econometrics & 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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Search results for , issue "Vol. 3 No. 1 (2023): June" : 16 Documents clear
Sistem Informasi Penjualan Produk Pertanian pada Badan Usaha Milik Desa (BUMDES) Sinar Bulan Fajrian Noor, Muhammad; Rahman, Nanang; Sofyar
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

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.
Analisis Prestasi Belajar Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin Ditinjau dari Asal Sekolah Priyougie; Haq, Ahsanul
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

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.
Comparative Analysis of Motor Vehicle Tax Receipts Before and During the Covid-19 Pandemic and the Contribution on West Java Province Original Revenue Laylani Amelia Putri, Falisha; Susilawati
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1481

Abstract

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
Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez Khairunnisa, Fadhila; Rahmi, Fadia; Agustina, Lia; Setiawan, M Rizky Thessar; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1482

Abstract

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.
Penerapan Metode Activity-Based Costing dalam Menentukan Biaya Overhead Handayani, Monika; Rahmi, Arisa Aulia; Aliza, Zaskia; Ali, Zulchaidir
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.14380

Abstract

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.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Alkaf, Syarifah Salsabila Yasmin Alkaf; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.14381

Abstract

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 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.

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