cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mochamamd Arif Budiman
Contact Email
m.arif.budiman@poliban.ac.id
Phone
+6281253944851
Journal Mail Official
ijaaf@poliban.ac.id
Editorial Address
Jl. Brigjend. H. Hasan Basri, Banjarmasin, Provinsi Kalimantan Selatan
Location
Kota banjarmasin,
Kalimantan selatan
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 112 Documents
 8   9   10   11   12 
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.
Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Arif Budiman, Mochammad
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i1.14702

Abstract

The COVID-19 pandemic has had a serious and broad impact on the economies of all countries in the world. In this case, the government needs to respond appropriately and take various handling steps quickly to mitigate these various economic impacts so that economic resilience and the survival of all citizens in the midst of a pandemic situation can still be saved. Maqashid Syariah which emphasizes on maintaining the safety of religion, mind, soul, lineage, and property can be used as an approach strategy in overcoming the Covid-19 pandemic. Islamic finance with its various instruments can also be optimized as an alternative to mitigating the economic impact of the pandemic 
Peran Kode Etik Profesi Akuntan dalam Pencegahan Fraud Audit pada Laporan Keuangan Koperasi Pebrianti, Reska; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14709

Abstract

Fraud in financial reporting is one of the biggest threats to transparency and accountability of organizations, including cooperatives. This study aims to analyze the role of the code of ethics of the accounting profession in preventing audit fraud in the financial statements of the Sejahtera Bersama Savings and Loan Cooperative (KSP-SB) in 2023. A qualitative approach based on case studies was used to evaluate the application of the principles of the code of ethics, such as integrity, objectivity, and professionalism, which are relevant in preventing fraud. The results of the study indicate that consistent application of the code of ethics can minimize the risk of fraud, strengthen transparency, and increase public trust in financial reports. However, the study also found major challenges, such as weak internal supervision and lack of understanding of the code of ethics by cooperative managers. Therefore, this study recommends strengthening supervision, comprehensive code of ethics training, and stricter regulations to prevent similar cases from recurring in the future.
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.
Pengaruh Inflasi, Suku Bunga Bank Indonesia, dan Nilai Tukar Rupiah terhadap Pendapatan Margin Murabahah Nourma; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14725

Abstract

Murabahah financing is one of the financing that is most sought after by the public in sharia banking, making it very important in sharia banking operations. The aim of this research is to determine the importance of understanding macroeconomic factors that influence the financial performance of sharia banking, especially in murabahah financing schemes, including inflation, interest rates and the rupiah exchange rate at PT. Bank Syariah Indonesia (BSI). The data used in this research is quantitative secondary data. The data was obtained from trusted sources, namely the Central Statistics Agency (BPS), Bank Indonesia (BI), the Ministry of Trade, and BSI's monthly murabahah margin income report from February 2021 to December 2023 for 35 months taken via the BSI website. Data analysis techniques used in this research are the classical assumption test, multiple linear regression test and hypothesis test. The research results show that partially (T test), the variables inflation and the rupiah exchange rate do not have a significant effect on murabahah margin income with inflation significance. amounted to 0.316 and the rupiah exchange rate amounted to 0.870. Meanwhile, the Bank Indonesia interest rate variable partially has a significant effect on murabahah margin income with sig. 0,000. Simultaneously (F Test) inflation, Bank Indonesia interest rates and the rupiah exchange rate have a positive effect on murabahah margin income with sig. 0,000. The findings of this research contribute to knowledge for sharia banking regarding the impact of macroeconomic factors that can influence profit income, especially at Bank Syariah Indonesia.
Pengukuran Indeks Desa Zakat dalam Mendukung Program Zakat Community Development (Studi pada Desa Terantang Kabupaten Barito Kuala) Rahmadinda, Alifya Sabila; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14755

Abstract

This study aims to explain the results of measuring the Zakat Village Index (Indeks Desa Zakat, IDZ) in supporting the Zakat Community Development (ZCD) program in Terantang Village, Mandastana District, Barito Kuala Regency. This research adopts a mixed-methods approach, combining qualitative and quantitative methods. The data sources used include primary data collected through interviews and Focus Group Discussions (FGDs) as well as secondary data in the form of Village Potential Data (PODES) documentation. The analytical tool employed is the Zakat Village Index (IDZ), developed by the Strategic Studies Center of the National Amil Zakat Agency (Puskas BAZNAS), using the Multi-Stage Weighted Index calculation method. The findings reveal that the Zakat Village Index (IDZ) measurement for Terantang Village yielded a total index score of 0.58. This score indicates that the overall condition of Terantang Village falls into the "fairly good" category, making it a viable candidate for assistance through zakat funds as part of the Zakat Community Development (ZCD) program.
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.

Page 10 of 12 | Total Record : 112

 8   9   10   11   12 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): June Vol. 4 No. 2 (2024): December Vol. 4 No. 1 (2024): Forthcoming Vol. 4 No. 1 (2024): June Vol. 3 No. 2 (2023): December Vol. 3 No. 1 (2023): June Vol. 2 No. 2 (2022): December Vol. 2 No. 1 (2022): June Vol. 1 No. 2 (2021): December Vol. 1 No. 1 (2021): June