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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 126 Documents
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Penerapan Akuntansi Akrual di Instansi Pemerintah: Tinjauan Literatur dan Tantangannya di Indonesia Aulia Norlaisa Dewi; Monika Handayani
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.v5i1.15041

Abstract

This research explores the implementation of accrual-based accounting in Indonesian government agencies and identifies the challenges encountered. Driven by the demands for reform in state financial management emphasizing transparency and accountability, this study employs a literature review methodology, analyzing various relevant sources. The findings indicate that accrual accounting enhances the quality of financial reports, supports data-driven decision-making, and strengthens public financial governance. However, significant obstacles persist, particularly regarding limited human resources, uneven information technology infrastructure, and disparities between central and regional government entities. This study recommends improving technical capacity, refining information systems, and strengthening cross-institutional coordination. The implications highlight the importance of an integrated approach focusing not only on regulation but also on resource readiness and supporting systems, to truly establish accrual accounting as a foundation for modern, transparent, and sustainable state financial governance.
Faktor Penentu Minat Karier Mahasiswa Akuntansi Lembaga Keuangan Syariah Ashliana; Budiman, Mochammad Arif
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.v5i1.15558

Abstract

This study aims to analyze the effect of knowledge, apprenticeship, work environment, religiosity, and financial rewards on students’ interest in choosing a profession. This research uses a quantitative approach with survey data collected from 198 students of the Islamic Financial Institutions Accounting Study Program at Banjarmasin State Polytechnic. The findings indicate that, partially, knowledge, work environment, and financial rewards have a significant effect on student interest, while apprenticeship and religiosity do not show a significant influence. Simultaneously, all variables—knowledge, apprenticeship, work environment, religiosity, and financial rewards—have a significant effect on students’ interest in selecting a profession, indicating that both individual and external factors play an important role.
Analisis Inovasi Transaksi Uang Kayu dan Dampaknya Pada Pengelolaan Modal Kerja di Pasar Tumpah Pringgodani Balikpapan Janah, Nur; Handayani, Monika
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.v5i2.15400

Abstract

Innovation in transaction systems in traditional markets represents an adaptive response to the dynamics of trading activities that demand efficiency and flexibility. One such innovative phenomenon is the use of wooden money at the Tumpah Pringgodani Market in Balikpapan, a wooden token that serves as a temporary means of payment for small-value transactions. This study aims to analyze the form, mechanism, and implications of wooden money use on traders' working capital management by utilizing secondary data sourced from news articles, video documentation, social media content, and relevant academic literature. The research method used is a descriptive qualitative approach through desk research techniques, which involves the systematic collection, selection, verification, and interpretation of secondary data. The results indicate that wooden money plays a role in expediting transactions, improving operational smoothness, and helping traders manage daily cash flow more stably. However, this practice also has limitations, including the lack of formal recording standards, the potential for calculation errors, and a high dependence on trust among market participants. Overall, the use of wooden money can be seen as an effective local innovation in supporting working capital management, although strengthening administrative mechanisms is needed to ensure its implementation is more accountable and sustainable.
Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia Zuraida, Risha; Safrina, Noor; Amelia, Rizky; Hikmahwati; Julkawait; Aguilar, Mark Gabriel Wagan
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.v5i2.15531

Abstract

This study aims to identify and analyze the production cost budget as a control tool used to manage production costs at PT Kalimantan Concrete Engineering Banjarmasin by comparing the company’s budgeted production costs with actual production costs at the end of the period and conducting variance analysis on the deviations. This research employs a quantitative research approach. The data used in this study consist of production cost data from the company’s work plan and budget, as well as their realizations. Data collection techniques included direct case study field observations and literature review. The data analysis method applied in this study is descriptive analysis, which comprehensively describes the data obtained during the research process. The calculation methods used include variance analysis of direct material costs, direct labor cost variances (variance one, variance two, and variance three), and factory overhead cost variance (variance one). The conceptual framework of this study focuses on production cost budgeting, production costs, variance analysis, and deviation analysis (variance analysis) of direct material costs, direct labor costs, and factory overhead costs. The results of this study indicate that the production cost budget used as a production cost control tool at PT Kalimantan Concrete Engineering has not functioned optimally, as unfavorable variances are still observed. The overall cost variance in 2022 was favorable, amounting to Rp 25,782,095,189, while the overall cost variance in 2023 was unfavorable, amounting to Rp 9,383,538,032.
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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