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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 10 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2025): June" : 10 Documents clear
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Usaha Katering: Studi Kasus Renny Aprilia; Emilia, Lea; Salman, Putriana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14990

Abstract

MSMEs play a very important role as the backbone of the Indonesian economy, driving and increasing national economic growth sustainably. CV Maha Rasa has been enageged in the catering sector since 2009 in Banjarmasin. Its financial transactions include : (1) credit sales, (2) cash and credit purchases of raw materials, (3) cash purchases of spices, packaging, and gas, (4) payment of employee salaries, and (5) payment of electricity, water, and internet. CV Maha Rasa has not prepared financial report. Financial records are ini the form of Cash Books, Account Receivable Subsidiary Books, Account Receivable Reports, Accounts Payable Subsidiary Books, and Accounts Payable Report. This study aims to prepare catering financial reports based on “SAK Indonesia Untuk EMKM” at CV Maha Rasa. This study uses a qualitative research type with a case study approach and uses data collection methods, namely interviews, observations, and documentation. The results of the study were ini the form of preparation of financial statements in accordance with “SAK Indonesia Untuk EMKM”, consisting of Income Statements, Financial Position Report, and Notes to Financial Statements, with monthly periods (as of January 31, 2025; as of February 28,2025; and as of March 31, 2025) and the first quarter as of March 31, 2025, which went through all accounting cycles sequentially. the result of this study can be used by CV Maha Rasa in evaluasting its financial performance. This study shows the preparation of comprehensive financial statements combined with cost accounting for two departemens. Kata Kunci: Financial Report; Manufacturing Company; SAK Indonesia Untuk EMKM. @IJAAF 2023
Motivational Determinants of Accounting Students’ Engagement in Tax Brevet Programs: Insights from a Behavioral Intention Framework Yudea; Karlinda Sari, Dika; Selviana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15099

Abstract

This study aims to analyze the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in pursuing tax brevet certification, grounded in the Theory of Planned Behavior. Utilizing an explanatory quantitative approach, data was collected hybridly (147 face-to-face respondents and 129 online respondents) via structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results confirm a significant positive influence of all three motivational factors, with tax knowledge motivation emerging as the strongest predictor, followed by career motivation and economic motivation. The findings indicate that students motivated to deepen their tax competency, enhance career prospects, and achieve financial stability are more inclined to pursue the program. However, a gap between high motivation and intention realization was identified, potentially attributed to financial constraints, time limitations, or insufficient institutional support. Consequently, educational institutions need to align academic programs with labor market demands and address implementation barriers to bridge the motivation-behavior gap in career-oriented education.
Mengungkap Dinamika Penentuan Tarif Jasa Content Writer Di Kota Palu: Analisis Kualitatif Berbasis Akuntansi Manajemen Azzahra, Iftitah; Sugianto; Usman, Ernawaty; Kahar, Abdul
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the dynamics of service pricing among content writers in Palu City from a management accounting perspective. A qualitative approach was employed to gain an in-depth understanding of the social and economic phenomena surrounding the content writing service industry. Data were collected through in-depth interviews with content writing practitioners based in Palu. The findings reveal that pricing decisions are influenced by relational dimensions such as feelings of discomfort or reluctance when dealing with friends, empathy toward clients’ financial conditions, and the general lack of appreciation for creative processes. In addition, work experience plays a central role in shaping value perception and price legitimacy. These findings underscore the significance of relational approaches in understanding pricing structures within the creative service sector and highlight the need to integrate social values into management accounting practices. The absence of standardized pricing leads to high variability in service rates, posing challenges particularly for novice writers in determining fair compensation. From a management accounting standpoint, rational pricing requires an understanding of cost structures, profit margin calculations, and the evaluation of efficiency and competitiveness. The study concludes that implementing cost-based pricing and cost behavior analysis is highly relevant to enhance transparency and fairness in service fee structures. These insights are expected to serve as a foundation for developing more systematic pricing guidelines and promoting greater professionalism within the local creative industry, particularly in Palu City.
Analisis Manajemen Risiko Pengelolaan Zakat pada Lazismu Al-Mukhlisin Maulida; Rakhmawati, Aneta
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14960

Abstract

The existence of zakat institutions is very helpful and makes it easier for muzaki to fulfill and distribute zakat funds effectively. However, in its implementation, zakat institutions also face various challenges, including risks that can hinder institutional performance and the achievement of goals. Lazismu Al-Mukhlisin is known to not have a special guideline regarding zakat management risk. This study aims to determine how zakat management risk is implemented in Lazismu Al-Mukhlisin and what risks occur in the institution. This type of research is qualitative with a descriptive approach. This study used data collection techniques in the form of observation, interviews, questionnaires, and documentation. The results show that Lazismu Al-Mukhlisin has 4 different levels of risk. The risks that occurred consist of 7 types and 20 detailed risks. At the low level, 4 risks were identified, meaning the risks did not need to be considered because the impact was small. At the medium level, 4 risks were identified, and at this level the risks were acceptable but needed to be managed. At the high level, 8 risks were identified, and these risks should be avoided and require attention from senior management. At the extreme level, 4 risks were identified, and at this level the risks cannot be tolerated and require immediate action.
Analisis Pengkreditan Pajak Masukan pada PT. Batu Gunung Mulia Bersama Banjarbaru Puspita Nurdelima; Noor Safrina; Salman, Putriana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14985

Abstract

The era of increasingly tight business competition makes operational efficiency key for companies to maintain competitiveness and increase profitability. One significant component in the company's operational cost structure is tax, especially Value Added Tax (VAT). PT. Batu Gunung Mulia Bersama Banjarbaru, which is engaged in the field of cylinder repair services, faces problems in managing input taxes that are less than optimal, which can result in lost opportunities to credit the tax and increase overall operational costs. This study uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, which aim to understand the company's tax administration process and the factors that influence compliance with applicable tax regulations. The results of the study indicate that the company has carried out tax obligations in accordance with applicable regulations, but there are still obstacles in crediting input taxes due to lack of communication with the vendor. In addition, external factors such as tax socialization and internal factors such as understanding tax regulations also affect the level of company compliance.
Evaluasi Akurasi Sales Forecasting dan Realisasi Penjualan Batako pada UD Budi Ayu Banjarmasin Noor Mutia; Safrina, Noor; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14987

Abstract

This study aims to evaluate the effectiveness of sales forecasting methods in predicting the sales of concrete bricks at UD Budi Ayu Banjarmasin, as well as to identify the issues faced by the company in sales planning. The research problem addressed is the inaccuracy in sales projections that can affect the company's strategic decisions. The research method employed is a quantitative descriptive approach, analyzing historical sales data from 2020 to 2024, and applying three forecasting methods: least squares, moment, and quadratic. Findings indicate that the least squares and moment methods yield higher accuracy in predicting sales of floor concrete bricks, while the quadratic method is more effective for wall concrete brick sales. The implications of this research highlight the importance of selecting the appropriate forecasting method to enhance sales prediction accuracy, which in turn can assist the company in budget planning and making better strategic decisions. This study is expected to provide practical contributions for manufacturing companies in optimizing sales strategies and improving overall business performance.
Pengaruh Kualitas Pelayanan, Kualitas Produk, Dan Sistem Bagi Hasil Terhadap Kepuasan Nasabah Tabungan Mudharabah Studi Kasus Bank Syariah Indonesia KC Tanjung Mahyuni; Puspitasari, Ervinia
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14988

Abstract

The purpose of this study is to determine the influence of service quality, product quality, and the profit-sharing system on customer satisfaction of mudharabah savings at PT Bank Syariah Indonesia KC Tanjung. This research employs a quantitative method with a systematic investigative approach. Both primary and secondary data were used, with data collected through a questionnaire instrument. The collected data were then processed using SPSS. The results of the study indicate that, partially, service quality and product quality have a significant effect on customer satisfaction, whereas the profit-sharing system does not have a partial effect on customer satisfaction. Simultaneously, service quality, product quality, and the profit-sharing system have a significant influence on the satisfaction of mudharabah savings customers at Bank Syariah Indonesia KC Tanjung.
Analisis Rasio Efektivitas dan Efisiensi Kinerja Keuangan Rumah Zakat Tahun 2024 Khairina Annisa; Sadewa, Manik Mutiara; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15021

Abstract

This research aimed to assess how effectively and efficiently Rumah Zakat managed its finances during the year 2024. Utilizing a descriptive quantitative method, the study analyzed 22 financial ratios derived from the assessment standards developed by PUSKAS BAZNAS, based on audited financial reports for 2024. The results revealed an outstanding level of distribution effectiveness, demonstrated by a Net Allocation to Collection Ratio of 91.31% and a Turn Over Ratio of 10.06. However, this strong effectiveness is contrasted by poor fundraising efficiency, as reflected in a Fundraising Cost Ratio of 108.95%, significantly above the established efficiency benchmark. The disparity between high effectiveness and low efficiency highlighted the need for a strategic overhaul in fundraising efforts through strengthening digitization of systems, collaboration among zakat institutions, and grassroots community involvement. These insights call for an improvement in performance measurement metrics for zakat management organizations (OPZ) and advocate for a governance model that is both sustainable and grounded in sharia-based values.
Pengaruh Financial Distress Terhadap Tax Avoidance Pada Industri Sektor Konsumsi Tahun 2019-2022. Oktavia, Baytur Adistiya; Harwida, Gita Arasy
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15200

Abstract

This research aims to provide empirical evidence regarding the influence of financial distress on tax avoidance of industrial companies in the consumption sector in 2019-2022 which are registered with BEI. There are control variables in the research, namely, capital intensity, leverage, sales growth, and firm size. This research is of a quantitative type using multiple linier analysis assisted by SPSS. The data obtained were 47 observations using the purposive sampling method. This research used 2 proxies, namely cash effective tax rate (CETR) and effective tax rate (ETR). The result of this research prove that financial distress has an affect on tax avoidance which is measured using the effective tax rate (ETR). However, the analysis of the control variables shows that using both CETR and ETR the result prove that there are differences between the two proxies. This research provides in-depth insight into factors that influence tax avoidance policies in the consumption sector. The implications of these findings can help companies and decision makers to better understand the internal and external dynamics that influence their future tax planning strategies.
Pengaruh Profitabilitas, Arus Kas, Leverage, dan Nilai Tambah Pasar terhadap Harga Saham pada Perusahaan Sektor Asuransi di Bursa Efek Indonesia Putri Prastikasari, Intan; Suhasto, RB Iwan Noor; Anggraeny, Shinta Noor
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15202

Abstract

This study aims to analyze the effect of profitability, cash flow, leverage, and market value added on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using panel data regression. The population and sample consist of insurance companies listed on the IDX during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 12 companies based on the availability of financial reports and annual stock price data. The data used are secondary data analyzed with EViews 13 software. The results show that profitability and cash flow significantly affect stock prices, while leverage and market value added have no significant effect. These findings suggest that investors tend to focus on financial indicators that directly reflect company performance, such as profit and cash flow, as they signal a company’s ability to generate returns and sustain operations. Conversely, high leverage is often associated with greater financial risk, and market value added receives less investor attention due to its long-term nature and limited relevance to short-term performance.

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