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
 1   2   3   4   5 
The The Effect of Regional Income and Financing on Regency/City Capital Expenditures in South Sumatera Province Fitri Angreini; Kartika Rachma Sari; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.198 KB) | DOI: 10.31961/ijaaf.v2i1.1430

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.
The Influence of Financial Performance, Size of the Sharia Supervisory Board, and Company Size on the Amount of Zakat of Islamic Bank in Indonesia Rizky Fadhillah; Atibah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.172 KB) | DOI: 10.31961/ijaaf.v2i1.1431

Abstract

The research aims to analyze the effect of financial performance (ROA and CAR), the size of the Sharia Supervisory Board, and the company size on the number of zakat entities in Sharia Commercial Banks (BUS) in Indonesia. This research used a correlative quantitative method with the analysis technique of multiple linear regressions. The data used is secondary data sourced from the BUS annual financial statements for the 2015-2020 periods. This study used a purposive sampling technique obtained from five BUS samples. The results show that partially, ROA and company size have a positive effect on the number of zakat entities, whereas CAR and the size of the Sharia Supervisory Board do not affect the number of zakat entities. Forward, it simultaneously shows that the financial performance as proxied by ROA and CAR, the size of the Sharia Supervisory Board, and the company size have a positive effect on the number of zakat entities. The coefficient of determination of Adjusted R Square shows a result of 0.798 which means that ROA, CAR, size of the Sharia Supervisory Board, and company size have an influence on the number of zakat entities by 79.8% and the remaining 20.2% influenced by other variables outside the research model. It indicates that this research model is representative in explaining the variables that affect the number of zakat entities in BUS because the Adjusted R Square value is more than 50%.
Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Mochammad Arif Budiman
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 | Full PDF (385.529 KB) | DOI: 10.31961/ijaaf.v1i2.1447

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 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.
The Role of Dividend Policy as a Mediation Variable on Factors Affecting Company Value Retno Giansari; Agung Guritno
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.667 KB) | DOI: 10.31961/ijaaf.v2i1.1454

Abstract

This study aims to determine the role of dividend policy (DPR) as a mediator of the relationship between Islamic Corporate Governance (ICG), Investment Decisions (PER), and Funding Decisions (DER) on Firm Value (PBV) in companies registered with JII in 2014-2020, which were 48 companies. The method of determining the sample using the purposive sampling method is based on the criteria for the number of samples obtained by as many as 12 companies. The data analysis technique uses a quantitative approach. Data analysis tool using Eviews 10 with regression analysis selected fixed effect model. The results of this study indicate that ICG has a negative and insignificant effect on PBV, PER has a positive and significant effect on PBV, DER has a positive and insignificant effect on PBV, ICG has a negative and insignificant effect on DPR, PER has a positive and significant effect on DPR, DER has a negative and insignificant effect on the DPR, the DPR has a negative and insignificant effect on PBV, and the DPR is unable to mediate the influence of ICG, PER, and DER on PBV. Based on the F test, it is known that the ICG, PER, and DER variables with DPR as the intervening variable are proven to have a positive and significant effect on PBV.
Effectiveness of Village Fund Allocation Management (Add) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020 Noverita Lamo; Hikmahwati; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1343

Abstract

This study aims to determine the effectiveness of the management of Village Fund Allocation (ADD) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020. The type of research used is qualitative research with a descriptive approach with data collection methods through interviews and documentation. The results showed that village financial management in the Loce Village Government has carried out management activities, namely planning, implementation, administration, reporting, and accountability activities based on the guidelines of the Minister of Home Affairs Regulation Number 20 of 2018. The overall level of effectiveness of village fund allocation management in 2017-2020 was in the effective category. The level of effectiveness in 2017 and 2018 was 100%, in 2019 it was 93%, and in 2020 it was 99%
A Program for Measuring the Utilization of Productive Zakat Funds through the Zakat Utilization Index (IPZ) at the Banjarmasin City BAZNAS: The Zakat Utilization Index (IPZ) Mairijani Mairijani; Nita Nita
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

This study aims to measure the success of the productive zakat utilization program at BAZNAS Banjarmasin using the Zakat Utilization Index (IPZ). This type of research is a descriptive method with a quantitative approach. The sampling technique used is purposive sampling. The sample in this study was a group of 22 people who came from the ZCD BAZNAS program group in Banjarmasin City. This research was conducted using a survey method through questionnaires and interviews. The analytical tool used in this study is IPZ with a calculation called the Multi-Stage Weighted Index using qualitative and quantitative analysis methods. The final result is processed using the calculation formula that has been provided with the help of the Microsoft Excel application. The results showed that the success rate of the Banjarmasin BAZNAS ZCD Program was 0.50. This shows that the utilization of productive zakat is in the poor category. Only one indicator is categorized as good enough, namely the social indicator with a value of 0.75. While the other 4 indicators are in the poor category, namely cultural indicators with a value of 0.38, economic indicators with a value of 0.36, da'wah indicators with a value of 0.50, and environmental indicators with a value of 0.44. The ZCD program at BAZNAS Banjarmasin is in the strengthening phase
PENGUKURAN PENDAYAGUNAAN DANA ZAKAT PRODUKTIF DALAM UPAYA PENGENTASAN KEMISKINAN BERDASARKAN CIBEST MODEL (Studi Kasus BAZNAS Kabupaten Banjar) Nur Havivah; Mahyuni - -
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Zakat has an important role in the social life of the community, especially for the Muslim community in reducing the level of poverty. Productive zakat is believed to be one of the efforts to help the mustahik economic improvement continuously with the concept of utilization. Utilization of productive zakat can be done with various programs that have been designed by the Amil Zakat Institution (LAZ) or the Amil Zakat Agency (BAZ). This study aims to explain the effectiveness of the utilization of productive zakat funds in reducing the poverty level of mustahik is. The method used in this research is the CIBEST model analysis. This study used a purposive sampling technique to the mustahik of the National Amil Zakat Agency (BAZNAS) Banjar Regency with a total of 20 respondents. Based on the results of the study, it can be concluded that the utilization of productive zakat funds can be said to be effective in reducing the poverty level of mustahik. CIBEST model showed a change after mustahik households received productive zakat funds. The welfare index (Quadrant I) increased 0.15 or equivalent to 150%. The material poverty index (Quadrant II) decreased -0.1667 or equivalent to -16.67%. Meanwhile, the spiritual poverty index (Quadrant III) and the absolute poverty index (Quadrant IV) both before and after the existence of productive zakat funds did not experience any change with a consistent value of 0 or equivalent to 0%.
PENGARUH PENATAUSAHAAN ASET TETAP, SISTEM PENGENDALIAN INTERNAL , DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KOTA PALEMBANG: - Nadysa Aulia; Rita Martini; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1436

Abstract

The purpose of this study is to analyze the impact of fixed asset administration, government internal control systems, and human resource competencies on the quality of financial reports in the city of Palembang. This study uses the main data using a questionnaire distributed through 51 OPD Palembang city. The number of samples taken in this study amounted to 102 respondents. Samples were taken using probability sampling technique. Research data is processed using narrative statistics and multiple linear regression analysis through the help of Statistical Products and Provider Solutions (SPSS) software. as a result of the research conducted shows that partially permanent asset administration has no effect on the quality of the Palembang city government's financial statements, the government's internal control system has a partial effect on the quality of the Palembang city government's financial statements, the competence of human resources has no partial effect on the quality of the Palembang city government's financial statements. Permanent Assets Administration does not have a positive impact on the Quality of Financial Statements, the Government's Inner Control System has a positive impact on the Quality of Financial Statements, Competence of Human Resources has no positive effect on the Quality of Financial Statements.
Program Aplikasi Pengeluaran Dan Penerimaan Kas Berbasis Web Menggunakan Php Pada PT. Gunung Samarinda Efry Ependi Saputra; Heldalina; Muhammad Syahid Pebriadi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1517

Abstract

The purpose of this study was to determine the information system of cash receipts and disbursements and to produce a web-based application program for cash receipts and cash disbursements using PHP at PT. Gunung Samarinda.This research method is using case studies with interviews, documentation and direct observation. The types of data used are qualitative and quantitative data types. In this study it was found that all records of cash receipts and disbursements were still using Microsoft Excel. Therefore, the authors suggest using a web-based cash receipt and disbursement application program design in order to help PT. Gunung Samarinda so that the current system is more effective and efficient.
a Penerapan UU Harmonisasi Peraturan Perpajakan : Kebijakan Kenaikan Tarif PPN Hanya 1%, Tapi “Berisiko Tinggi” Noor Safrina; Akhmad Soehartono; Aura Asrina Savitri
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1585

Abstract

Taxes are the backbone of the nation. Nearly 80% of state revenues come from tax revenues. The foundation of the tax system needs continuous improvement. Efforts for continuous improvement in the taxation system both in terms of administration and policy continue to be made by adjusting the dynamics and the economic situation. The Law on Harmonization of Tax Regulations (UU HPP) is an important part of tax reform to build a foundation for fair, healthy, effective and accountable taxation, in the medium and long term. VAT rate adjustment is an effort to optimize tax revenue to increase the tax ratio in order to achieve a strong tax foundation. The increase in Value Added Tax (VAT) rates has received various responses, pros and cons among the public. Tires Thus, the formulation of the problem that can be presented in this scientific paper is what actually underlies this policy of increasing VAT rates and what is the impact? The purpose of this scientific paper is to find out and analyze the basis for government policy to increase the VAT rate to 11% amid the current economic recovery in Indonesia (2022) and the impact it will have on society. The results of the literature study from this scientific paper are that not all people can accept the tax increase, but the government has determined that the country's economy is stable by increasing the 11% VAT rate in 2022. The tax increase will continue in stages to improve economic stability and state financial recovery.

Page 3 of 12 | Total Record : 112

 1   2   3   4   5 

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): 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