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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 8 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025): December" : 8 Documents clear
Mengukur Transparansi Pelaporan Segmen Usaha pada Industri Barang Konsumsi: Kepatuhan terhadap PSAK 5 Aisha Candra Dewi; Mais, Rimi Gusliana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15098

Abstract

Companies that are diversified in Indonesia and have been registered on the IDX or have gone public are required to prepare consolidated financial reports and report the company's segment finances. Segment financial reports are an important part of a company's financial reports, especially for entities that have various business lines or operate in various geographic areas. This research aims to analyze segments according to the ten percent test of income, profit and loss and assets in the 2022-2023 PT Unilever Tbk Annual Report. This research uses qualitative methods with secondary data and data analysis techniques. The results of this research show that all segments at PT Unilever Tbk comply with the provisions of PSAK 5. Even though each segment experiences a decrease or increase per year. PT Unilever's compliance with PSAK 5 strengthens the transparency of segment financial reports for investors and regulators, although performance fluctuations between segments require management vigilance. Academically, this finding forms the foundation for further studies on the dynamics of segment reporting in diversified companies, especially regarding the impact of business volatility on accounting standards compliance.
Effect of Loan Portfolio Diversification on Financial Performance: Evidence from Licensed Commercial Banks in Sri Lanka Sazna
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15318

Abstract

This study investigates the impact of loan portfolio diversification on the financial performance of licensed commercial banks in Sri Lanka from 2014 to 2023. While portfolio theory emphasizes diversification as a tool to reduce risk, its effect in the Sri Lankan context remains unclear. The study distinguishes between product-wise and sector-wise diversification to address this gap. Secondary data from 13 domestic licensed commercial banks were analyzed using purposive sampling. Loan portfolio diversification was measured through the Herfindahl–Hirschman Index (HHI), with Pearson’s correlation and panel data regression applied. Control variables included capital adequacy, non-performing loans, liquidity, and bank size. Results reveal that product-wise diversification negatively affects financial performance, while sector-wise diversification shows a significant positive effect. Capital adequacy ratio and non-performing loan ratio negatively influence performance, whereas liquidity has an insignificant positive impact. Bank size demonstrates a significant negative effect.  Findings suggest that banks can improve profitability through product concentration while enhancing stability via sector diversification, offering useful insights for managers and regulators.
The Impact of ESG Performance on Firm Financial Risk: Evidence from ASEAN-4 Energy Companies Ayoub, Muhammad
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15320

Abstract

This article examines the relationship between Environmental, Social, and Governance (ESG) performance and firm-specific financial risk in the ASEAN-4 energy sector, which comprises Indonesia, Malaysia, Singapore, and Thailand. Using a panel data set of 40 listed energy companies from 2020–2024, the article uses fixed and random effects regression models to derive the determinants of firm-level volatility measured by 360-day and 200-day rolling stock returns. The results show that firm size and sales growth explain long-term volatility to a great extent, while inflation is the primary source of short-term volatility. The results suggest that firm-specific factors influence risk over longer time horizons, but macroeconomic volatility dominates in the short term. The findings give evidence to support stakeholder theory and risk management theory by suggesting how ESG-oriented firms can better combat volatility through the use of sustainable strategies and growth policies. Practically, the research informs policymakers of the importance of green financing, stable inflation, and frequent ESG disclosure in promoting sustainable capital markets. The originality of the research is the focus on a less explored region and sector—ASEAN-4 energy companies—offering new empirical proof of the ESG–risk nexus within emerging market settings faced with energy transition challenges.
Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025 Septiyani Wulandari; Imahda Khoiri Furqon
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15325

Abstract

This study aims to analyze the impact of the increase in Value Added Tax (VAT) rate to 12% on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia during the 2025 digital tax transformation era. This policy, as regulated in Law Number 7 of 2021 on Tax Regulation Harmonization, boosts state revenue but burdens MSMEs contributing 61% to national GDP. The research method employs library research with a descriptive analytical approach, examining literature, regulations, and recent reports from the last five years to identify fiscal risks and digital adaptation. The results indicate economic impacts such as a 15% rise in production costs, revenue decline due to inflation, and disparities between small and large MSMEs. Administrative challenges arise from integrating Coretax and e-invoicing systems, demanding low digital literacy among MSMEs. Adaptation strategies include utilizing digital platforms for efficient reporting, while policy recommendations encompass technology subsidies, mass education, and tax incentives for compliant MSMEs. The novelty of this research lies in an integrative model combining tax burden theory with technology acceptance model in the 2025 digital context, filling gaps in previous studies that lack focus on real-time tax transformation. The contributions provide practical insights for the Directorate General of Taxes in developing mitigation programs, as well as a theoretical model for taxation studies in developing countries, thereby supporting MSMEs' sustainability as the backbone of inclusive economy amid global fiscal turbulence.
Young Generation Taxpayer Awareness: Evidence from Balikpapan University Yudea
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15330

Abstract

Purpose - Taxation is a crucial pillar of state finance and a civic responsibility that requires strong awareness among future taxpayers. This study aims to explore the awareness of students at Balikpapan University as potential taxpayers and to analyze the factors influencing their attitudes toward tax compliance. Method - The research employed a qualitative descriptive approach using Focus Group Discussions with twelve students from various faculties, both accounting and non-accounting. Thematic analysis was applied to identify major patterns of knowledge, perceptions, and attitudes toward taxation. Findings - The findings reveal that students recognize the fundamental role of taxes in supporting state development, yet their understanding of tax regulations and procedures remains limited and fragmented. Non-accounting students, in particular, demonstrated significant knowledge gaps. Sanctions were considered necessary for compliance but were perceived as inconsistently enforced, raising doubts about fairness. Distrust in institutions, especially due to corruption and weak accountability, was identified as a central barrier to building tax morale. Education campaigns such as Tax Goes to Campus increased awareness in the short term but lacked depth and sustainability. Students expressed readiness to comply voluntarily if taxation systems are transparent and equitable, underscoring the importance of integrating tax education into higher education curricula and strengthening institutional credibility. This study contributes by providing localized qualitative evidence of student tax awareness in a regional university context and extends theoretical perspectives by highlighting the significance of institutional trust in shaping compliance. Implications - The implications suggest that early and systematic tax education, combined with transparent governance, is essential for fostering voluntary compliance among the younger generation.
Pengukuran Program Gamasya (Bantuan Modal dan Gerobak) di LAZIS Nurul Falah Surabaya Menggunakan Indeks Pendayagunaan Zakat (IPZ) Choiriya Rosita Anatasya; Fadilatus Sa’diyah; Achmad Dzulkifli; Firman Ramadhan; Hamam Nashiruddin Afandi
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

LAZIS Nurul Falah Surabaya is an Islamic philanthropic institution that manages zakat, infaq, and sadaqah funds professionally to empower the community’s economy. One of its flagship initiatives is the Gamasya (Gerobak Mandiri Sejahtera) program, which provides business capital and food carts to mustahik (zakat recipients) with the aim of fostering economic independence. This study aims to measure the outcomes of the Gamasya Program using the Zakat Utilization Index (IPZ) developed by Puskas BAZNAS. A descriptive quantitative approach was applied by distributing questionnaires and conducting interviews with 15 mustahik who received assistance. The results show an IPZ score of 0.76, categorized as “good.” The highest dimension was da’wah (0.87), followed by economic (0.85), environmental (0.83), cultural (0.81), and social (0.54). These findings indicate that the Gamasya Program has contributed positively to improving income levels, entrepreneurial behavior, spiritual values, and environmental awareness among mustahik. Therefore, it is recommended that LAZIS Nurul Falah strengthen business mentoring, entrepreneurship training, and strategic partnerships to help mustahik achieve full independence and eventually transform into muzakki (zakat givers) in the future.
HAMBATAN-HAMBATAN PENERAPAN ISAK 335 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASJID AT-TAQWA BANJARMASIN Mahyuni; Basyirah Ainun; Manik Mutiara Sadewa; Lusiana Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15450

Abstract

As a non-profit organization, the At-Taqwa Banjarmasin mosque administrators are required to prepare and present financial reports in accordance with ISAK 335. However, in reality, until now, the At-Taqwa Banjarmasin Mosque administrators have not been able to prepare and present financial reports in accordance with ISAK 335. This study was conducted using an interview method conducted with the administrators and congregation of the At-Taqwa Banjarmasin Mosque to find various obstacles faced by the mosque administrators in implementing ISAK 335. From the results of the interviews, various obstacles were found faced by the At-Taqwa Mosque administrators in implementing ISAK 335 for the preparation and presentation of mosque financial reports, including the lack of understanding of the mosque administrators regarding the transparency of the presentation of mosque financial reports, limited information known to the mosque administrators regarding the existence of accounting standards that must be applied in the preparation of mosque financial reports, the lack of understanding of the mosque administrators regarding the accountability of financial reports, and the absence of administrators who handle mosque finances who have an Accounting Education background. It is also known that there is no demand from the mosque congregation for the mosque administrators to prepare and present financial reports. mosque according to ISAK 335, resulting in the mosque administrators feeling no need to prepare financial reports in accordance with ISAK 335.
Perbandingan Konsep Kesejahteraan Antara Persfektif Islam dan Barat Muhammad Yassir Fahmi; Lusiana Handayani; Aneta Rakhmawati
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15497

Abstract

The difference in worldview and scientific methods between Western and Islamic scholars results in differences in explaining the concept of welfare and the practices to achieve it. This study aims to explain the differences in the concept of welfare between the Western and Islamic perspectives using a systematic literature review method. Based on the research results, it was found that the concept of welfare is born from theories about human needs. Muslim scholars differ from Western scholars in explaining the theory of human needs, namely by making religion the primary and priority need in human life. Therefore, the concept of welfare from the Islamic perspective is the fulfillment of human needs, both material and spiritual aspects, to obtain happiness in this world and the hereafter. Meanwhile, Western scholars negate religion as an important and priority aspect in fulfilling human needs. Thus, the concept of welfare from the Western perspective is understood as the fulfillment of material and non-material needs, but it does not bring human happiness. The difference in the concept of welfare between the two also gives rise to differences in economic ethics. The concept of welfare from the Islamic perspective will make society practice economics with values, ethics, and morals (akhlak mahmudah). Conversely, the concept of welfare from the Western perspective will make utilitarianism the ethic in economics. The ethics of utilitarianism views that morality is determined by the consequences of human behavior.

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