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Mochamamd Arif Budiman
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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 120 Documents
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Strategi Bisnis Digital dan Kinerja Perusahaan Pada Usaha Mikro Kecil dan Menengah (UMKM) Darmayania, K.D; Waisnayanti, N.P.A.L. Waisnayanti; Mariadi, C.I.N.; Dibya, M.S.; Widiantara, I.G.A.M.
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.v3i2.1476

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
Sistem Informasi Penjualan Produk Pertanian pada Badan Usaha Milik Desa (BUMDES) Sinar Bulan Fajrian Noor, Muhammad; Rahman, Nanang; Sofyar
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Technological developments that are increasingly advanced and developing can be utilized to support human work, including in the government sector. One form of good government can be seen from the services provided to the public which have been carried out effectively and efficiently. In the business world, the role of information technology and reliable application programs is no longer in doubt in supporting the ability of business units to win business competition. BUMDes Sinar Bulan Village has several business units that have been developed, one of which is the sale of agricultural products, because almost all of the people of Sinar Bulan Village are farmers, so agricultural products can be used as an opportunity by the village government to increase BUMDes income. In terms of recording buying and selling transactions, it is still done manually and does not comply with the rules in the accounting application program, resulting in an ineffective and inefficient recording system. Therefore, this research aims to create a Sinar Bulan village-owned enterprise (BUMDES) application program for WEB-based sales of agricultural products.
Analisis Prestasi Belajar Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin Ditinjau dari Asal Sekolah Priyougie; Haq, Ahsanul
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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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.
Comparative Analysis of Motor Vehicle Tax Receipts Before and During the Covid-19 Pandemic and the Contribution on West Java Province Original Revenue Laylani Amelia Putri, Falisha; Susilawati
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.v3i1.1481

Abstract

The Covid-19 pandemic that struck Indonesia forced the government to struggle to keep the economy running amidst limitations. Economic activity that is not fully functioning causes West Java Province’s tax revenue to decline. One type of local tax in West Java Province that has experienced a decline in revenue is the Vehicle Tax. From 2015 to 2021, Vehicle Tax still has the largest contribution to Regional Tax Revenue in West Java Province’s. This research is a quantitative study using the comparison method. The data used in this study are secondary data, namely the target and realization of vehicle tax revenue, and the realization of Regional Original Revenue of West Java Province for the 2018-2021 period. The comparison test, or hypothesis test, in this study is the Wilcoxon test. The results of this study indicate that there is a significant difference between Vehicle Tax Revenue before and during the Covid-19 pandemic. There is also a significant difference between the contribution of Vehicle Tax to local revenue before and during the Covid-19 pandemic
Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez Khairunnisa, Fadhila; Rahmi, Fadia; Agustina, Lia; Setiawan, M Rizky Thessar; Handayani, Monika
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.v3i1.1482

Abstract

This study aims to determine the management of trade goods inventory in the Oma Liez Salted Egg Business in the period October to December 2022. The method applied in this study is the Average method which was developed from purchase and sales data of trade goods inventory. The results showed that the Average method applied to inventory valuation can help reduce the problems that occur in the Salted Egg Business related to the inventory of trade goods, because it is considered very effective by producing a low cost of goods sold and a greater opportunity to increase profits. This method is better than the method used previously in inventory valuation which resulted in problems that affected revenue.
Program Aplikasi Pengeluaran Dan Penerimaan Kas Berbasis Web Menggunakan Php Pada PT. Gunung Samarinda Saputra, Efry Ependi; Heldalina; Pebriadi, Muhammad Syahid
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.v2i2.1483

Abstract

The purpose of this study is to determine the receipt and expenditure information system. The problem in this study is the recording of receipts and disbursement transactions at PT Gunung Samarinda which is still semi-manual using Microsoft Excel and is prone to data input errors. The case study approach used in this study included interviews, documentation, and direct observation. Types of qualitative and quantitative data used in this study. The results of the research are in the form of a cash receipts and disbursement application program that helps PT Gunung Samarinda to make the current system more effective and efficient.
Sistem Informasi Akuntansi Pengeluaran Kas Biaya Operasional Pengemudi Isnawati; Hikmahwati; Nikmah, Nailiya
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.v2i1.1484

Abstract

This study aims to describe the driver's operating cash disbursement accounting information system at the Fleet Section of PT Cipta Krida Bahari Banjarmasin. This study uses a qualitative descriptive approach related to the driver's operating cash disbursement accounting information system. The results showed that the Accounting Information System for Cash Expenditures for Driver Operational Costs at the Fleet Section of PT Cipta Krida Bahari Banjarmasin has interrelated functions, namely the commercial sales function, operation function, driver function, fleet admin function, fleet leader function, manager function, and financial functions. Procedures for disbursing driver operational costs include procedures for ordering goods by customers, procedures for submitting travel costs, procedures for disbursing or transferring travel costs, and procedures for recording travel costs. The documents used in the cash disbursement system for the driver's operational costs are travel documents, PUO, DA, manifest, SIJK, BBM notes, manifest, and TCA. The records used are FAST system, Cash Advance application, TCA website, MCM system, Middleware system, Ramco system, and enterprise system.
PENGUKURAN PENDAYAGUNAAN DANA ZAKAT PRODUKTIF DALAM UPAYA PENGENTASAN KEMISKINAN BERDASARKAN CIBEST MODEL (Studi Kasus BAZNAS Kabupaten Banjar) Mahyuni; Havivah, Nur
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.v2i2.1485

Abstract

Zakat is a part of Islamic teachings that plays an important role in reducing poverty. Productive zakat is believed to be able to improve the welfare of the community in a sustainable manner with the concept of utilization through various programs, such as business capital assistance. The purpose of this study is to prove whether the productive zakat utilization program is effective in reducing poverty using the CIBEST Model analysis. Respondents were determined using purposive sampling technique with 20 mustahik respondents of BAZNAS Banjar Regency. The conclusion is that productive zakat assistance is effective in reducing the poverty level of mustahik. The welfare index (Quadrant I) increased by 0.1 (10%), the material poverty index (Quadrant II) decreased by 0.1 (10%), while the spiritual poverty index (Quadrant III) and absolute poverty index (Quadrant IV) did not change with a value of 0 (0%).
Pengaruh Return On Asset, Equity, Dan Size Bank Terhadap Risiko Likuiditas Pada Bpr Syariah Di Indonesia Handayania, Suci; Rahmizal, Maizul; Aswan, Khairil
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.v2i1.1486

Abstract

This study aims to analyze the effect of return on assets (ROA), equity, and bank size on liquidity risk at Islamic BPRs in Indonesia. The sample in this study was 40 banks registered with the Financial Services Authority where the sampling used purposive sampling and the analysis method used was panel data regression. The data were tested using Eviews 12 software. The results showed that ROA has a negative and significant effect on liquidity risk, equity has a negative and significant effect on liquidity risk, and bank size has a positive and insignificant effect on liquidity risk.
PENGUKURAN PROGRAM PENDAYAGUNAAN DANA ZAKAT PRODUKTIF MELALUI INDEKS PENDAYAGUNAAN ZAKAT (IPZ) PADA BAZNAS KOTA BANJARMASIN Mairijani; 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

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