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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 112 Documents
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PENGELOLAAN KEUANGAN DI DESA BANGKAL KECAMATAN LABUAN AMAS SELATAN KABUPATEN HULU SUNGAI TENGAH TAHUN 2020 (IMPLEMENTASI PERMENDAGRI NO. 20/2018) Faizatunnisa, Putri; Sirajudin; Irwansyah, Rusman
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

This research was conducted in Bangkal Village in fiscal year 2020 which aims to find out how the village's financial management with stages of planning, implementation, administration, reporting and accountability in accordance with Permendagri No. 20 of 2018 on village financial management. This type of research is qualitative research with descriptive approach, and data collection techniques through interviews and documentation on financial management in Bangkal Village in fiscal year 2020. Based on the results of the research, it can be concluded that the implementation of Permendagri No. 20 of 2018 on village financial management in Bangkal Village has been in accordance with the existing rules.
Analisis Kebutuhan Pembangunan Fasilitas Pada Bidang Kesehatan di Provinsi Kalimantan Selatan Menggunakan Waqaf dengan Metode ANP Yassir Fahmi, Muhammad; Sadewa, Manik Mutiara
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 | DOI: 10.31961/ijaaf.v2i1.1462

Abstract

To determine the use of waqf assets, nazhir or waqf institutions need to conduct a needs analysis so that the waqf property is truly beneficial to the community (mawquf 'alaih). Development in the health sector is one of the uses of waqf assets. This study aims to find the priority needs for facility development in the health sector in South Kalimantan Province using waqf assets using the ANP (Analytical Network Process) method based on the opinions of nazhir, wakif, government and academics. Based on the results of the study, it can be concluded that the construction of health care facilities is a priority need in South Kalimantan Province in an effort to improve the quality of public health, while clinics are the most important criteria in the construction of health service facilities in this province using waqf assets.
Pengaruh Kinerja Keuangan, Ukuran Dewan Pengawas Syariah, dan Ukuran Perusahaan terhadap Jumlah Zakat Entitas Bank Umum Syariah di Indonesia Fadhillah, Rizky; Atibah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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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 amount of entity zakat 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 amount of entity zakat, 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 amount of entity zakat. 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 amount of entity zakat 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 amount of entity zakat in BUS because the Adjusted R Square value is more than 50%.
The Role of Dividend Policy as a Mediation Variable on Factors Affecting Company Value Giansari, Retno; Guritno, Agung
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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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.
PENGARUH PENDAPATAN DAERAH DAN PEMBIAYAAN TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Angreini, Fitri; Sari, Kartika Rachma; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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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
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Romy Rahwani, Noor; Sadewa, Manik Mutiara; Nikmah, Nailiya; Mukhlisah, Nurul; Iriawan, Sandra
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.v3i2.1468

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
Penentuan Harga Pokok Produksi Minuman Pada Kedai Kopi Social Samarinda Paulina, Debby; Salman, Putriana; 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.v2i2.1470

Abstract

The purpose of this study is to calculate the cost of goods manufactured of beverages at the Kedai Kopi Social Samarinda using the full costing method. The problem in this study is that the cost of goods manufactured calculated by the company is still not correct. The research method used is a qualitative method with data analysis techniques, namely quantitative descriptive and the samples used are 5 best-selling product variants. The results of the study show that the calculation of the cost of goods manufactured using the full costing method has a greater value than the company's calculation, because the company does not calculate production costs in detail, so that the profit earned tends to be greater. The implication of this research is that the company can calculate the cost of goods manufactured correctly, so that it can generate maximum profit.
Faktor-faktor yang Mempengaruhi Return Saham di Perusahaan Syariah Syafitri, Puspa Rosiana; Fadhillah, Rizky; 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.v3i2.1473

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.
Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square dan Angka Indeks pada PT. Panen Embun Kemakmuran Machfiroh, Ines Saraswati; Anjaswari, Gati; Ramadhan, Cahaya Ayu
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.
Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah Alya; Andriani
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.v3i1.1475

Abstract

This study aimed to determine the application of internal control in bai’ taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There are organizational structure, policies related to human resources and financing risk mitigation. Control activities take place quite well. Information, communication, and monitoring have also been implemented by this cooperative. However, there are still some weaknesses, namely the existence of duplicate functions in the marketing and financing analysis sections, the absence of an integrated financing information system, and the potential for fraud

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