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Mochamamd Arif Budiman
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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. 2 (2023): December" : 16 Documents clear
Faktor-faktor yang Mempengaruhi Return Saham di Perusahaan Syariah Syafitri, Puspa Rosiana; Fadhillah, Rizky; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1473

Abstract

The goal of every investor is to maximize return, but in the last few decades there have been fluctuations. This is influenced by a number of factors, including Total Asset Turnover (TATO), Return on Asset (ROA), Return on Equity (ROE), and Price to Book Value (PBV). The aim of the study is to determine the impact of TATO, ROA, ROE, and PBV on the return of Islamic stocks in companies listed in the Jakarta Islamic Index group. The research methods used are quantitative and qualitative with a descriptive approach. The population in this study is the entire Islamic companies that are recorded in the Jakarta Islamic Index (JII) during the period 2017-2021 which is as many as 51 companies with samples of 16 companies. Sampling technique used is purposive sampling with data collection methods obtained from the annual reports of related companies. The results of the test of the hypothesis in this study partially showed that TATO has no positive and significant influence on the return of Islamic stocks in Islamic companies, ROA has a positive and signifying influence upon the return on Islamic stocks, ROE does not have a positive or significant effect on the Islamic stock returns, and PBV has not a significant positive influence over the return. Simultaneously, TATO, ROA, ROE, and PBV have an effect on Islamic stock returns.
Strategi Bisnis Digital dan Kinerja Perusahaan Pada Usaha Mikro Kecil dan Menengah (UMKM) Darmayania, K.D; Waisnayanti, N.P.A.L. Waisnayanti; Mariadi, C.I.N.; Dibya, M.S.; Widiantara, I.G.A.M.
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1476

Abstract

Digitalization has changed the way we work, communicate and access information by bringing advances in communication technology, data storage and automation processes. The influence of digitalization has an impact on micro, small and medium enterprises (MSMEs) in Indonesia. This study aims to determine the business paradigm shift in facing the digital era, sustainability strategy and the impact of the economic crisis due to the Covid-19 pandemic on MSMEs in Batam. The method used in this research is descriptive qualitative with case studies on MSMEs in Batam. The results found that (1) managerial ability has an influence on company performance; (2) sustainability strategy has an important role in company performance and (3) the impact of the economic crisis due to the Covid-19 pandemic affects the digitization of MSME products
Analisis Sistem Informasi Driver Maxim Indonesia Menggunakan Pendekatan Evaluasi Usability Heuristik dan Human Resource Information System Yuda Saputra, M Rizeki; Firdaus, Agus; Shaddiq, Syahrial
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2502

Abstract

Driver information system analysis includes evaluation and in-depth understanding of various aspects of the system used by drivers in a service or platform. Driver information system analysis helps ensure that the technology infrastructure that supports driver operations in application-based transportation services is efficient, safe, and in line with business and driver needs. This research aims to analyze the usability of the driver information system with a case study of the Maxim driver information system. The method used to analyze Maxim drivers uses the Heuristic Evaluation (HE) and Human Resource Information System (HRIS) approaches. The research results found that the Maxim driver information system is easy to use and the information contained in it is quite clear.
Preferensi Masyarakat dalam Penyaluran Zakat: Tinjauan pada Masyarakat di Kabupaten Banjar Ainun, Basyirah; Mahyuni; Silvia, Nifa
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.14383

Abstract

Zakat is a number of assets that must be issued by a Muslim or business entity to be given to those who are entitled to receive it in accordance with Islamic law. Banjar Regency is known as one of the districts in South Kalimantan whose community is predominantly Muslim and very religious so it should be able to optimize its zakat collection potential. This study aims to determine the preferences of people in Banjar Regency in distributing zakat funds and what factors influence it. The research method used was descriptive qualitative with primary data in the form of survey to 100 respondents. The results showed that as many as 60% of respondents preferred to distribute zakat directly to mustahiq because of their lack of knowledge about zakat management organizations, while 40% of respondents chose to distribute zakat through zakat management organizations with details of 30% choosing to distribute zakat through government-formed zakat collection organizations (BAZNAS) and 10% choosing to distribute zakat through community-formed zakat management organizations such as LAZISMU, Rumah Zakat, Dompet Dhuafa, and BSI Maslahat. Several factors affect public trust in zakat management organizations including openness, competent management, honesty, integrity, accountability, and respect for others
Pengukuran Kesiapan Digitalisasi dalam Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Sadewa, Manik Mutiara; Pratiwi, Wulan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.14384

Abstract

Abstract Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Perhitungan Cost of Goods Manufactured pada Perusahaan Mikro: Pendekatan Full Costing (Studi Kasus) Iriawan, Sandra; Indrianti, Windy Sharlina; Hikmahwati
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.14385

Abstract

Manufacturing companies in making their products must carry out activities as effectively and efficiently as possible, including by calculating the cost of goods manufactured appropriately. Donat Ardika is a micro-scale manufacturing company. The calculation of the cost of goods manufactured by Donat Ardika is still not in accordance with the concept of cost accounting because it has not classified the right costs and has never calculated the amount of depreciation of fixed assets so that it affects the recognition of profits calculated by the company. This study aims to calculate the cost of goods sold at Donat Ardika. The type of research conducted is a case study with a descriptive approach. The data collection methods used are interview and documentation methods. The results showed that there were differences in the calculation of the cost of goods between what the company did and what used the full costing method. The difference in charging production costs carried out by the company affects the calculation of gross profit received so that there is a difference in gross profit of Rp 115,531,563.

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