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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 12 Documents
 1   2 
Search results for , issue "Vol. 4 No. 2 (2024): December" : 12 Documents clear
Pengelolaan Persediaan Obat Pada Apotek Adli Banjarmasin Hanna, Farah; Putriana Salman; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.1451

Abstract

The most appropriate method chosen by the company must be in line with the needs and condition of the company. The purpose of this research is to examine the inventory management at Adli Pharmacy Banjarmasin using the FIFO-Perpetual method. The problem addressed in this study is that the inventory purchased and sold has not been managed well and consistently in terms of recording, valuation, and presentation in financial statements. The research employed a descriptive quantitative method. The results of the study indicate that by implementing inventory management, the inventory amount can be known in real-time without performing physical counts first. The implication of this research is that the company can implement inventory management that consists of consistent recording, measurement, and presentation of the inventory, thus facilitating business decision-making.
Analisis Efektivitas dan Efisiensi Kinerja Pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Yulianti, Irma; Fadhillah, Rizky; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2560

Abstract

As an institution responsible for the management of zakat, BAZNAS must meet the criteria of strong, credible, efficient and effective. Efficiency and effectiveness are two indicators that can be used as benchmarks for a good management system in an institution. The results of measuring effectiveness and efficiency are expected to be able to improve the quality of zakat institutions, especially in terms of collection and distribution carried out by BAZNAS South Kalimantan Province. The method used is a quantitative descriptive method with primary and secondary data. The sample in this study is the financial report of BAZNAS South Kalimantan Province in 2019-2023. The research questions are about the level of effectiveness and efficiency of performance at BAZNAS South Kalimantan Province. The results showed that in the last 5 years the average effectiveness performance has been in the very effective category, there are only a few that show effective performance including Gross Allocation to Collections Ratio in 2020 and Gross Allocation to Collection Ratio Non-Mil in 2019 and on efficiency performance is in the inefficient category, only the collection ratio is in the effective category.
Akuntabilitas dan Transparansi Pengelolaan ZIS pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Berliana Maharani; Basyirah Ainun; Budiman, Mochammad Arif; Mahyuni
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2576

Abstract

The low level of public trust in zakat management institutions has resulted in suboptimal zakat collection. One of the efforts to enhance public trust in zakat institutions is the implementation of a robust accounting system in zakat fund management. Proper accounting management is expected to enable zakat management organizations (OPZ) to manage zakat more effectively, efficiently, transparently, and accountably. This study employs a descriptive method with a qualitative approach to analyze the level of accountability and transparency in the National Zakat Agency (BAZNAS) of South Kalimantan Province. Data collection techniques include interviews and secondary data obtained from BAZNAS South Kalimantan Province. The findings indicate that BAZNAS South Kalimantan Province has demonstrated accountability and transparency in financial reporting, providing information related to activities and programs, auditing financial reports, preparing financial statements in accordance with applicable sharia accounting standards, and utilizing information technology in managing Zakat, Infaq, and Sadaqah (ZIS) funds. Additionally, the agency has consistently submitted accountability reports to the Governor, the Ministry of Religious Affairs, and the BAZNAS of the Republic of Indonesia.
Factors Affecting Customer Interest in Using Mudharabah Saving Accounts at Bank Syariah Indonesia Izzaty, Nurul Azkiya; Sadewa, Manik Mutiara
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14341

Abstract

Mudharabah savings is a deposit product managed based on a profit-sharing principle between the customer and the bank. Mudharabah savings provide benefits to customers in the form of profit-sharing from the bank's revenue generated from managing the funds. This study aims to analyze the influence of service quality, religiosity, profit sharing, and fund management transparency on customer interest in using Mudharabah savings at Bank Syariah Indonesia. The research method used is quantitative with a descriptive approach. The study's respondents consisted of 96 individuals. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS Statistics 22. The results of the study indicate that partially 1) service quality has a negative effect on customer interest since the t- value (-0.382) < t-table (1.986), 2) religiosity has a positive effect on customer interest since the t-value (3.139) > t-table (1.986), 3) profit sharing has a positive effect on customer interest since the t-value (2.226) > t-table (1.986), 4) fund management transparency has a positive effect on customer interest since the t- value (2.896) > t-table (1.986). Meanwhile, simultaneously, service quality, religiosity, profit sharing, and fund management transparency positively influence customer interest since the F-value (32.146) > F-table (2.47).
The Influence of Village Council Oversight on Government Performance through the Village Financial System Rina Kusrini; Jaya, Fanlia Prima
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14630

Abstract

The objective of this study is to determine whether internal supervision by the Village Council influences the performance of village governments, whether internal supervision by the Village Council affects the use of the village financial system, and whether internal supervision by the Village Council impacts village government performance through the use of the village financial system. The analysis method used in this study includes hypothesis testing based on the results of the inner structural model testing, which includes R-Square output, parameter coefficients, and t-statistics with total sample of 100 Village Council members. Based on the research findings, it is evident that internal supervision by the Village Council does not directly influence village government performance. However, internal supervision by the Village Council does affect the use of the village financial system, and internal supervision by the Village Council influences village government performance indirectly through the use of the village financial system.
Akuntansi Pameran Seni Rupa (Kajian Pengembangan Ekonomi Kreatif Berbasis Seni Budaya Di Kota Banjarmasin) Nikmah, Nailiya; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14723

Abstract

Fine art is one part of the arts and culture-based creative economy. To showcase their creations, artists often display their works in exhibitions organized to attract a diverse audience and allow them to appreciate the exhibited pieces. From an industrial management perspective, art exhibitions, with their various objectives and the involvement of multiple stakeholders, require accounting as an informative and diplomatic tool for making accountable decisions in the management of fine art exhibitions. This study employs a qualitative research approach, focusing on artists who organize fine art exhibitions in Banjarmasin. The findings reveal that fine art exhibitions in Banjarmasin have considerable potential to contribute to the development of the creative economy. However, they require more robust management, particularly in the area of accounting.
Factors Affecting Customer Interest in Opening Wadi’ah Saving Accounts at Bank Syariah Indonesia Yari Indra Mega Aryani; Mairijani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2562

Abstract

The adoption rate of wadiah savings still requires special attention. This research aimed to fill the gap of former researches (Yuliawati and Asmar) that revealed the interest of saving in sharia banking hasn’t influenced by variables of religiosity, literacy on sharia finance and Islamic branding.  This research used a descriptive quantitative method by collecting primary data through distributing questionnaires to Bank Syariah Indonesia customers in Banjarmasin City (100 samples). Data analysis process is carried out to evaluate the influence of religiosity, financial literacy, company performance, and trust factors on customer interest in opening a wadiah savings account. The results showed that all the factors such as religiosity, financial literacy, company performance, and trust had a significant influence on customer interest. The religiosity and trust factors show the strongest influence, followed by financial literacy and company performance. These findings emphasize the importance of strengthening religiosity and trust factors in Bank Syariah Indonesia’s marketing strategy to increase customer participation in Islamic savings products.
Faktor-Faktor yang Mempengaruhi Preferensi Muzaki dalam Membayar Zakat Secara Digital di Kota Banjarmasin Putri, Tasya Oktavia; Mairijani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2570

Abstract

Technological advancements enable ease of access, including digital zakat payments without face-to-face interaction. Digitalization of zakat is necessary to enhance efficiency, effectiveness, and maximize the potential of zakat collected and distributed by Zakat Management Organizations (OPZ). This study aims to determine the influence of knowledge, ease of use, and trust on the preference of muzaki in paying zakat digitally in Banjarmasin City. This research employs a quantitative method with a descriptive approach. The population consists of 652.780 Muslim residents of Banjarmasin in 2023, with a sample size of 96 individuals. The sample size was calculated using the Slovin formula, with purposive sampling and data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The hypothesis testing results indicate that knowledge has a significant influence on the preference of muzaki tvalue (2,145) > ttable (1,986), ease of use has does not  significant influence on the preference of muzaki tvalue (1,928) < ttable (1,986), and trust has a significant influence on the preference of muzaki tvalue (5,486) > ttable (1,986). Additionally, simultaneously, knowledge, ease of use, and trust have a positive influence on the preference of muzaki Fvalue (41,387) > Ftable (2,70). These three independent variables collectively contribute 56,1% to the dependent variable, which is the preference of muzaki.
ANALISIS KEWAJARAN OPINI LAPORAN AUDITOR PADA BANK TAPIN: STUDI DATA SEKUNDER Noor Syifa Rahmah; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14695

Abstract

This study aims to analyze the fairness of auditor opinions on the financial statements of Bank Tapin using secondary data. Auditor opinions serve as an important indicator in assessing the transparency and fairness of a company's financial statements, particularly in the banking sector, which plays a significant role in the economy. In this study, the data used include the annual financial statements of Bank Tapin as well as the independent auditor's reports published during the period. The analysis is conducted by comparing the auditor opinions issued with the auditing standards applicable in Indonesia, namely SA (Standar Audit), to evaluate whether the opinions provided reflect fairness in accordance with generally accepted accounting principles. The results of the study indicate that the auditor's opinion for Bank Tapin during the analyzed period is unqualified, suggesting that the financial statements presented meet the criteria for fairness and transparency. This research is expected to contribute to the development of auditing practices in the banking sector and enhance understanding of the importance of auditor opinions in maintaining public trust in the financial stability of banks.
Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Penyampaian SPT Tahunan (Studi Kasus Pada KPP Pratama Banjarmasin) Mujahidin, Muhammad; Safrina, Noor; Hikmahwati
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14765

Abstract

Tax revenue plays a very important role in supporting the welfare of society in Indonesia. Therefore, increasing contributions from tax revenue has become the main goal every year. One of the efforts that can support this is the implementation of an e-filing reporting system for Annual Tax Returns (SPT), which is expected to enhance compliance among Individual Taxpayers. This research aims to examine the implementation of e-filing in improving the ease of submitting SPT for Individual Taxpayers at the Primary Tax Service Office (KPP) in Banjarmasin. This study uses a qualitative method with a case study approach. The data collected consists of primary data from interviews with tax employees and taxpayers. Secondary data is obtained from sources such as office documents, documentation materials, and articles compiled by third parties. The analysis model used in this research is domain analysis, with the process consisting of data reduction, data presentation, conclusion and verification, and final conclusions. The results showed that the implementation of the e-filing system has a positive impact on taxpayer compliance in submitting Annual Tax Returns. A good quality e-filing system can encourage taxpayers to be more compliant in reporting SPT. The existence of the e-filing system facilitates taxpayers in submitting SPT without the need to visit the tax office directly, making it more effective, convenient, secure, and saving time and effort. It is hoped that the implementation of e-filing can change the habits of taxpayers who previously reported taxes manually to a more digital process.

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