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Mochamamd Arif Budiman
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m.arif.budiman@poliban.ac.id
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+6281253944851
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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
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Search results for , issue "Vol. 5 No. 2 (2025): December" : 12 Documents clear
Rethinking Muslim Consumption: Israf and Tabdzir as Ethical Boundaries in Everyday Economic Behavior Budiman, Mochammad Arif
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.v5i2.15565

Abstract

In recent decades, consumption patterns in Muslim societies have increasingly reflected global consumer culture characterized by excess and waste. This trend contradicts Islamic ethical teachings that emphasize moderation and responsibility in economic behavior. This study aims to examine israf (excessiveness) and tabdzir (wastefulness) as ethical boundaries that regulate everyday Muslim consumption. Using a qualitative conceptual approach based on Qur’anic teachings and contemporary Islamic economics literature, this paper analyzes how these concepts function as moral constraints in economic decision-making. The findings show that israf represents consumption beyond reasonable limits, while tabdzir refers to wasteful and unproductive use of resources. Rather than being treated as neutral behavioral categories, both concepts serve as ethical limits that prevent deviation from moderation (wasatiyyah). This study contributes to Islamic economic discourse by providing a simplified framework of ethical bounded consumption that aligns with sustainability and responsible resource use.
Praktik Pengelolaan Dana Produktif dan Implikasinya terhadap Kesejahteraan Anak pada LKSA Sentosa Banjarmasin Wardani, Risky Mustika; Budiman, Mochammad Arif
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.v5i2.15577

Abstract

This study aims to analyze the practices of productive fund management and their implications for child welfare at LKSA Sentosa Banjarmasin. The research employs a qualitative approach with a case study design to explore in depth how the institution manages productive assets as an alternative and sustainable funding source. Data were collected through in-depth interviews, direct observation, and documentation involving institutional managers and related stakeholders. The findings reveal that LKSA Sentosa has implemented productive fund management through several business units, including a guest house, shop-house rentals, and a multipurpose hall, which generate stable income to support institutional operations and child welfare programs. The management practices reflect a shift from donation-dependent financing toward a more sustainable and self-reliant financial model. Furthermore, the generated income contributes significantly to improving children’s welfare, particularly in fulfilling basic needs, supporting educational access, strengthening social protection, and facilitating spiritual and character development. These findings indicate that productive fund management not only enhances institutional financial sustainability but also creates broader social impacts on beneficiaries. This study contributes to the literature on social institution management by highlighting the potential of productive asset-based financing in strengthening child welfare within Islamic social institutions.

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