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Mochamamd Arif Budiman
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m.arif.budiman@poliban.ac.id
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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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Pengaruh Penatausahaan Aset Tetap, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan di Kota Palembang Fitrania, Nadysa Aulia; Martini, Rita; Dwitayanti, Yevi
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.v2i2.2459

Abstract

The purpose of this study was to analyze the impact of fixed asset administration, internal control systems, and human resource competencies on the quality of financial statements in Palembang city. The research data came from questionnaires distributed to 51 OPDs in Palembang City with a total sample of 102 respondents using probability sampling technique. The data were processed with narrative statistics and multiple linear regression analysis through SPSS software. The results showed that partially the administration of fixed assets had no effect on the quality of Palembang City's financial statements, the internal control system had an effect on the quality of Palembang City's financial statements, while human resource competence had no effect on the quality of Palembang City's financial statements. As for the simultaneous analysis, asset administration, internal control systems, and human resource competencies affect the quality of Palembang City Government financial statements with an adjusted R square value of 0.283.
Analisis Sistem Informasi Driver Maxim Indonesia Menggunakan Pendekatan Evaluasi Usability Heuristik dan Human Resource Information System Yuda Saputra, M Rizeki; Firdaus, Agus; Shaddiq, Syahrial
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.v3i2.2502

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.
Penerapan Metode Activity-Based Costing dalam Menentukan Biaya Overhead Handayani, Monika; Rahmi, Arisa Aulia; Aliza, Zaskia; Ali, Zulchaidir
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.v3i1.14380

Abstract

UMKM costs have an important role in calculating the total production costs of a product or service, so management is required to calculate UMKM costs correctly in determining the selling price of a product or service as well as in analyzing profit per unit. This research is aimed to determine the amount of UMKM costs in the Katuju Laundry business. The method used to calculate UMKM costs is an Activity-Based Costing (ABC). The results of this research found that there were distorted costs due to the traditional cost assignments that had been used so far. Therefore, this research provides recommendations on the importance of more accurate cost allocation methods to improve decision making and increase cost control.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Alkaf, Syarifah Salsabila Yasmin Alkaf; Budiman, Mochammad Arif
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.v3i1.14381

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 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.
Preferensi Masyarakat dalam Penyaluran Zakat: Tinjauan pada Masyarakat di Kabupaten Banjar Ainun, Basyirah; Mahyuni; Silvia, Nifa
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.v3i2.14383

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
Pengukuran Kesiapan Digitalisasi dalam Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Sadewa, Manik Mutiara; Pratiwi, Wulan
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.v3i2.14384

Abstract

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.
Perhitungan Cost of Goods Manufactured pada Perusahaan Mikro: Pendekatan Full Costing (Studi Kasus) Iriawan, Sandra; Indrianti, Windy Sharlina; Hikmahwati
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.v3i2.14385

Abstract

Manufacturing companies in making their products must carry out activities as effectively and efficiently as possible, including by calculating the cost of goods manufactured appropriately. Donat Ardika is a micro-scale manufacturing company. The calculation of the cost of goods manufactured by Donat Ardika is still not in accordance with the concept of cost accounting because it has not classified the right costs and has never calculated the amount of depreciation of fixed assets so that it affects the recognition of profits calculated by the company. This study aims to calculate the cost of goods sold at Donat Ardika. The type of research conducted is a case study with a descriptive approach. The data collection methods used are interview and documentation methods. The results showed that there were differences in the calculation of the cost of goods between what the company did and what used the full costing method. The difference in charging production costs carried out by the company affects the calculation of gross profit received so that there is a difference in gross profit of Rp 115,531,563.
Analisis Kinerja Pajak Reklame Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Hulu Sungai Tengah Provinsi Kalimantan Selatan Nafis, Muhammad; Safrina, Noor; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.1400

Abstract

Advertising tax is a very potential source of regional income. The increase in the number of billboard installations in Hulu Sungai Tengah Regency has not been matched by strict supervision from the Government due to the detection of many cases of irregularities and fraud occurring in the field in the installation of billboards. This research aims to measure the performance of advertising taxes in Hulu Sungai Tengah Regency. The methods used are the collection ratio and the tax growth rate ratio. The results of this research show that the results of calculating advertising tax performance use ratios of average collection is 82.83% with the criteria being ineffective in achieving tax performance. Meanwhile, analysis of tax performance using the calculation of the tax growth rate ratio shows that the percentage of advertising tax performance has not succeeded in achieving performance
Pengelolaan Persediaan Obat Pada Apotek Adli Banjarmasin Hanna, Farah; Putriana Salman; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.1451

Abstract

The most appropriate method chosen by the company must be in line with the needs and condition of the company. The purpose of this research is to examine the inventory management at Adli Pharmacy Banjarmasin using the FIFO-Perpetual method. The problem addressed in this study is that the inventory purchased and sold has not been managed well and consistently in terms of recording, valuation, and presentation in financial statements. The research employed a descriptive quantitative method. The results of the study indicate that by implementing inventory management, the inventory amount can be known in real-time without performing physical counts first. The implication of this research is that the company can implement inventory management that consists of consistent recording, measurement, and presentation of the inventory, thus facilitating business decision-making.
Developing Web-Based Accounting Information System on Sharia-Based Auction Company Pebriadi, Muhammad Syahid; Ade Yulia Sari; Heldalina; Muhammad Hendra Sunarya; Phaureula Artha Wulandari
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2355

Abstract

This article explores the development of a web-based accounting information system (AIS) for a sharia-based auction company. The aim was to streamline operational workflows, enhance financial reporting transparency, and automate complex financial transactions, ensuring compliance with sharia principles. The research method involved multiple stages, including requirement analysis, system design, system development, and evaluation. The successful implementation of the system led to improved efficiency, accuracy in financial reporting, and real-time insights for decision-making. Additionally, compliance checks confirmed the system’s adherence to sharia standards. The integration of modern technology with traditional ethical practices has enabled the company to uphold sharia principles while achieving operational excellence. This article provides insights into the benefits and challenges of developing and implementing a web-based accounting system in a sharia-based auction company, offering valuable lessons for similar initiatives in the industry.

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