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
 3   4   5   6   7 
Analisis Prestasi Belajar Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin Ditinjau dari Asal Sekolah Priyougie; Ahsanul Haq
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2110

Abstract

Learning achievement is not limited by school origin, but various factors can play a role including persistence, family support, and the social environment outside of school. This research aims to analyze the learning achievement of students majoring in Accounting at the Banjarmasin State Polytechnic in terms of school origin. The school origin of students entering this department is divided into three types, namely: High School (SMA), Vocational High School (SMK) and Madrasan Aliyah (MA). Students from these three types of schools experience the same treatment in the learning process. There are no special classes and they have the same assessments which includes attendance, behavior, assignment, mid-semester exam and final semester exam for every course taught. The results of the research show that the average GPA of students from SMA with 66 people was 3.58, the average GPA of students from SMK with 34 people was 3.64, while the average GPA of students from MA with 19 people -the average is 3.50. The highest average GPA is for students from vocational schools. From the Anova statistical test, it was found that: 1) there was no significant difference between the GPA of groups of students from SMA and SMK with the Sig value. 0.116 > 0.05; 2) there is a significant difference between the GPA of groups of students from SMA and MA because the Sig value. 0.023 < 0.05; and 3) there is a significant difference between the GPA of the group of students from SMK and MA because the value of Sig.0.022 < 0.05.
Preferensi Masyarakat Dalam Penyaluran Zakat dan Infak Sedekah : Tinjauan Pada Sebagian Masyarakat di Kabupaten Banjar Basyirah Ainun; Mahyuni; Nifa Silvia
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2149

Abstract

Zakat is a number of assets that must be issued by a Muslim or business entity to be given to those who are entitled to receive it in accordance with Islamic law. Banjar Regency is known as one of the districts in South Kalimantan whose community is predominantly Muslim and very religious so it should be able to optimize its zakat collection potential. This study aims to determine the preferences of people in Banjar Regency in distributing zakat funds and what factors influence it. The research method used was descriptive qualitative with primary data in the form of survey to 100 respondents. The results showed that as many as 60% of respondents preferred to distribute zakat directly to mustahiq because of their lack of knowledge about zakat management organizations, while 40% of respondents chose to distribute zakat through zakat management organizations with details of 30% choosing to distribute zakat through government-formed zakat collection organizations (BAZNAS) and 10% choosing to distribute zakat through community-formed zakat management organizations such as LAZISMU, Rumah Zakat, Dompet Dhuafa, and BSI Maslahat. Several factors affect public trust in zakat management organizations including openness, competent management, honesty, integrity, accountability, and respect for others.
Analisis Sistem Informasi Driver Maxim Indonesia Menggunakan Pendekatan Evaluasi Usability Heuristik dan Human Resource Information System M Rizeki Yuda Saputra; Agus Firdaus; Syahrial Shaddiq
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2229

Abstract

Driver information system analysis includes evaluation and in-depth understanding of various aspects of the system used by drivers in a service or platform. Driver information system analysis helps ensure that the technology infrastructure that supports driver operations in application-based transportation services is efficient, safe, and in line with business and driver needs. This research aims to analyze the usability of the driver information system with a case study of the Maxim driver information system. The method used to analyze Maxim drivers uses the Heuristic Evaluation (HE) and Human Resource Information System (HRIS) approaches. The research results found that the Maxim driver information system is easy to use and the information contained in it is quite clear.
Strategi Bisnis Digital dan Kinerja Perusahaan pada Usaha Mikro Kecil dan Menengah (UMKM) K.D Darmayani; N.P.A.L Waisnayanti; C.I.N Mariadi; M.S Dibya; I.G.A.M Widiantara
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2234

Abstract

Digitalization has changed the way we work, communicate and access information by bringing advances in communication technology, data storage and automation processes. The influence of digitalization has an impact on micro, small and medium enterprises (MSMEs) in Indonesia. This study aims to determine the business paradigm shift in facing the digital era, sustainability strategy and the impact of the economic crisis due to the Covid-19 pandemic on MSMEs in Batam. The method used in this research is descriptive qualitative with case studies on MSMEs in Batam. The results found that (1) managerial ability has an influence on company performance; (2) sustainability strategy has an important role in company performance and (3) the impact of the economic crisis due to the Covid-19 pandemic affects the digitization of MSME products.
Faktor-faktor yang Mempengaruhi Return Saham di Perusahaan Syariah Puspa Rosiana Syafitri; Rizky Fadhillah; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2247

Abstract

The goal of every investor is to maximize return, but in the last few decades there have been fluctuations. This is influenced by a number of factors, including Total Asset Turnover (TATO), Return on Asset (ROA), Return on Equity (ROE), and Price to Book Value (PBV). The aim of the study is to determine the impact of TATO, ROA, ROE, and PBV on the return of Islamic stocks in companies listed in the Jakarta Islamic Index group. The research methods used are quantitative and qualitative with a descriptive approach. The population in this study is the entire Islamic companies that are recorded in the Jakarta Islamic Index (JII) during the period 2017-2021 which is as many as 51 companies with samples of 16 companies. Sampling technique used is purposive sampling with data collection methods obtained from the annual reports of related companies. The results of the test of the hypothesis in this study partially showed that TATO has no positive and significant influence on the return of Islamic stocks in Islamic companies, ROA has a positive and signifying influence upon the return on Islamic stocks, ROE does not have a positive or significant effect on the Islamic stock returns, and PBV has not a significant positive influence over the return. Simultaneously, TATO, ROA, ROE, and PBV have an effect on Islamic stock returns.
The Disclosure of Sustainability Report in Energy and Financial Sector Companies of Indonesia and Malaysia Sharia Securities List Aneta Rakhmawati; Oktria Fani Rahmasari
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): Forthcoming
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2249

Abstract

This study aims to determine the level of sustainability report disclosure in energy and financial sector companies of Indonesia and Malaysia sharia securities list in 2021. Sustainability report is an important measurement tool for the government and stakeholders to see the extent of a company's sustainability performance. This study focuses on analyzing the level of sustainability report disclosure on economic, environmental, and social topics based on the GRI Standards by using qualitative-descriptive research type. The number of samples in this study is 21 companies which was taken based on purposive sampling. The results of this study indicate that the average of sustainability report disclosure for 2021 in the energy sector is higher than the disclosure score made by financial sector. The average disclosure of the energy sector is 41,45%, while the financial sector is 27,53%. Indonesia obtained the highest score for energy sector while Malaysia obtained the highest score for financial sector. The highest disclosure rate for financial sector is owned by Bursa Malaysia Bhd with a score 35,96%. Meanwhile, the highest disclosure rate for the energy sector is occupied by PT Perusahaan Gas Negara Tbk with a total score 77,53%.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Syarifah Salsabila Yasmin Alkaf; Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2257

Abstract

The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new programs/strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.
Pengukuran Kesiapan Digitalisasi tTerhadap Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Manik Mutiara Sadewa; Wulan Pratiwi
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2264

Abstract

Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Noor Romy Rahwani; Manik Mutiara Sadewa; Nailiya Nikmah; Nurul Mukhlisah; Sandra Iriawan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2269

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software.The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency.In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era
Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Latif, Dwianto Mukhtar
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1371

Abstract

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process.

Page 5 of 12 | Total Record : 112

 3   4   5   6   7 

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