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 126 Documents
 9   10   11   12   13 
Pengaruh Financial Distress Terhadap Tax Avoidance Pada Industri Sektor Konsumsi Tahun 2019-2022. Baytur Adistiya Oktavia; Gita Arasy Harwida
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.
Mengukur Transparansi Pelaporan Segmen Usaha pada Industri Barang Konsumsi: Kepatuhan terhadap PSAK 5 Dewi, Aisha Candra; 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 MIF
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

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. Using a qualitative descriptive approach through Focus Group Discussions with twelve students from both accounting and non-accounting backgrounds, the study applies thematic analysis to identify patterns of knowledge, perceptions, and attitudes toward taxation. The findings indicate that although students understand the importance of taxes for national development, their knowledge of tax regulations remains limited, particularly among non-accounting students. Sanctions are viewed as necessary but inconsistently enforced, while distrust in institutions due to corruption and weak accountability emerges as a key barrier to tax compliance. Although educational programs such as Tax Goes to Campus increase short-term awareness, they lack depth and sustainability. Students express willingness to comply voluntarily if tax systems are transparent and fair, highlighting the importance of integrating tax education into higher education and strengthening institutional credibility. These findings suggest that early and systematic tax education, supported by transparent governance, is essential to foster voluntary tax compliance among the younger generation.
Pengukuran Program Gamasya (Bantuan Modal dan Gerobak) di LAZIS Nurul Falah Surabaya Menggunakan Indeks Pendayagunaan Zakat (IPZ) Anatasya, Choiriya Rosita; Sa’diyah, Fadilatus; Dzulkifli, Achmad; Ramadhan, Firman; Afandi, Hamam Nashiruddin; Al-Farizi, Moh.; Nurdin, Saifullah
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.v5i2.15362

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 categorized as “good.” The highest dimension was da’wah, followed by economic, environmental, cultural, and social. 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, mosques are expected to present financial statements in accordance with ISAK 35. However, the implementation of this standard at At-Taqwa Mosque Banjarmasin has not yet been optimal. This study aims to identify the problems encountered in the implementation of ISAK 35 in the preparation of mosque financial statements. This research employs a qualitative approach using interviews with mosque administrators and congregants. The findings reveal several obstacles, including the limited understanding of mosque administrators regarding financial transparency and accountability, insufficient knowledge of applicable accounting standards, and the absence of financial managers with an accounting background. In addition, the lack of demand from congregants for financial statements prepared in accordance with ISAK 35 contributes to the low motivation of mosque administrators to implement the standard.
Perbandingan Konsep Kesejahteraan Antara Persfektif Islam dan Barat Fahmi, Muhammad Yassir; Handayani, Lusiana; Rakhmawati, Aneta
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.

Page 12 of 13 | Total Record : 126

 9   10   11   12   13 

Filter by Year

2021 2025


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