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Mochamamd Arif Budiman
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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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Evaluasi Sistem Akuntansi Penghapusan Barang Milik Daerah Melalui Mekanisme Pemindahtanganan Hibah di Badan Pengelola Keuangan dan Aset Daerah Kabupaten Tabalong Paskahyati Simanjuntak, Berlianita; Farida, Lea Emilia; Hikmahwati
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.v4i1.2381

Abstract

Regional Assets (Barang Milik Daerah/BMD) is one of the critical elements in government administration, and their management must comply with the prevailing laws and regulations, including in the process of disposal. The disposal of regional assets is conducted to reduce maintenance and operational burdens, thereby making government expenditures more efficient. This study aims to evaluate the accounting system for BMD disposal through the grant transfer mechanism at the Regional Financial and Asset Management Agency (BPKAD) of Tabalong Regency. The research employs a case study method with qualitative data obtained through interviews and document collection. The findings reveal that the implementation of the accounting system for BMD disposal through the grant transfer mechanism at BPKAD Tabalong Regency has been effective. This is due to the alignment of related functions, the use of appropriate documents, the maintenance of accurate records, and the procedural network that constitutes the system, all of which comply with Tabalong Regent Regulation Number 22 of 2020 concerning the System and Procedures for Managing Regional Assets.
Analisis Efektivitas dan Efisiensi Kinerja Pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Yulianti, Irma; Fadhillah, Rizky; Nurhidayati
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.v4i2.2560

Abstract

As an institution responsible for the management of zakat, BAZNAS must meet the criteria of strong, credible, efficient and effective. Efficiency and effectiveness are two indicators that can be used as benchmarks for a good management system in an institution. The results of measuring effectiveness and efficiency are expected to be able to improve the quality of zakat institutions, especially in terms of collection and distribution carried out by BAZNAS South Kalimantan Province. The method used is a quantitative descriptive method with primary and secondary data. The sample in this study is the financial report of BAZNAS South Kalimantan Province in 2019-2023. The research questions are about the level of effectiveness and efficiency of performance at BAZNAS South Kalimantan Province. The results showed that in the last 5 years the average effectiveness performance has been in the very effective category, there are only a few that show effective performance including Gross Allocation to Collections Ratio in 2020 and Gross Allocation to Collection Ratio Non-Mil in 2019 and on efficiency performance is in the inefficient category, only the collection ratio is in the effective category.
Pengukuran Tingkat Kesehatan OPZ terhadap Aspek Keuangan dan Manajemen (Studi Kasus pada Lazismu Al Jihad Banjarmasin) Mairijani; Putri, Eka Yunisa
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.v4i1.2569

Abstract

The purpose of this research is to assess the health of Lazismu Al Jihad in terms of financial and management aspects using the OPZ Health Index (IKOPZ) as the measurement tool. This descriptive research employs a quantitative approach, utilizing primary data from interviews and secondary data from Lazismu Al Jihad's 2022 financial reports. The analysis technique applied is the OPZ Health Index (IKOPZ), calculated through a multi-stage weighted index method. The research findings indicate that Lazismu Al Jihad achieved a rank of 2 in both financial and management aspects. This signifies that Lazismu Al Jihad demonstrates strong financial performance with high effectiveness and efficiency in managing ZIS funds, enabling growth. Additionally, Lazismu Al Jihad shows good governance quality, adequate risk management, and adherence to prevailing sharia principles. Overall, the study concludes that Lazismu Al Jihad's health level is categorized as good with a rank of 2, indicating effective organizational management.
Akuntabilitas dan Transparansi Pengelolaan ZIS pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Berliana Maharani; Basyirah Ainun; Budiman, Mochammad Arif; Mahyuni
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.v4i2.2576

Abstract

The low level of public trust in zakat management institutions has resulted in suboptimal zakat collection. One of the efforts to enhance public trust in zakat institutions is the implementation of a robust accounting system in zakat fund management. Proper accounting management is expected to enable zakat management organizations (OPZ) to manage zakat more effectively, efficiently, transparently, and accountably. This study employs a descriptive method with a qualitative approach to analyze the level of accountability and transparency in the National Zakat Agency (BAZNAS) of South Kalimantan Province. Data collection techniques include interviews and secondary data obtained from BAZNAS South Kalimantan Province. The findings indicate that BAZNAS South Kalimantan Province has demonstrated accountability and transparency in financial reporting, providing information related to activities and programs, auditing financial reports, preparing financial statements in accordance with applicable sharia accounting standards, and utilizing information technology in managing Zakat, Infaq, and Sadaqah (ZIS) funds. Additionally, the agency has consistently submitted accountability reports to the Governor, the Ministry of Religious Affairs, and the BAZNAS of the Republic of Indonesia.
Pengaruh Penyaluran Zakat Pada Kesejahteraan Mustahik (Studi Kasus BAZNAS Kabupaten Hulu Sungai Selatan) Sadewa, Manik Mutiara; Agustina, Anisa
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.v4i1.14339

Abstract

This study aims to determine the effect of zakat distribution on the welfare of mustahik in BAZNAS Hulu Sungai Selatan Regency. The research method used is quantitative with a descriptive approach. The sampling technique used is saturated sampling with a data collection method through a questionnaire. The respondents used as samples in this study were mustahik in Hulu Sungai Selatan Regency in 2022 as many as 30 people. The results of hypothesis testing partially showed that zakat distribution has an effect on the welfare of mustahik because the t-count value is 5,241> t-table 2,045 and significance (0,000 < 0,05). This study proves that mustahik welfare increases after zakat distribution.
ISAK 335 : Impelementasi Pada Penyajian Laporan Keuangan Masjid Al Mujahidin Banjarmasin dan Yayasan At Taqwa Banjarmasin Ash Sidratil Muntaha, Muhammad Mu'allimi; Ainun, Basyirah; Mahyuni; Fadhillah, Rizky
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.v4i1.14340

Abstract

A non-profit organization is an organization that does not seek profit. Mosques and foundations are non-profit organizations. As a non-profit organization, mosques or foundations can present financial reports in accordance with the standards set by the Indonesian Institute of Accountants (IAI), namely ISAK 335 concerning Presentation of Financial Statements of Non-profit Oriented Entities. This study aims to determine and implement the process of preparing financial reports on both entities by following the financial accounting standards cycle and its presentation guided by ISAK 335. The type of research is a descriptive qualitative research. The data is qualitative data in the form of interview data regarding the history and management structure and quantitative data in the form of asset lists and financial report records. The method of data collection is documentation and interviews. The results of this study indicate that the two entities have not presented financial reports in accordance with ISAK 335. Both organizations only have cash in and cash out records. The management also still hasn't done an asset inventory. After preparing the 2023 financial report on the Al Mujahidin Banjarmasin Mosque, it is known that there is a deficit of (Rp86,934,858), - and the total net assets are worth Rp1,213,151,642, - and the total cash and cash equivalents at the end of the period 31 December 2023 is worth Rp4,358,692. While the At Taqwa Foundation Banjarmasin is known that there is a deficit worth (Rp143,447,862), - and the total net assets are Rp5,039,225,155, - and the total cash and cash equivalents at the end of the period December 31, 2023 is Rp115,113,811.
Factors Affecting Customer Interest in Using Mudharabah Saving Accounts at Bank Syariah Indonesia Izzaty, Nurul Azkiya; Sadewa, Manik Mutiara
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.v4i2.14341

Abstract

Mudharabah savings is a deposit product managed based on a profit-sharing principle between the customer and the bank. Mudharabah savings provide benefits to customers in the form of profit-sharing from the bank's revenue generated from managing the funds. This study aims to analyze the influence of service quality, religiosity, profit sharing, and fund management transparency on customer interest in using Mudharabah savings at Bank Syariah Indonesia. The research method used is quantitative with a descriptive approach. The study's respondents consisted of 96 individuals. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS Statistics 22. The results of the study indicate that partially 1) service quality has a negative effect on customer interest since the t- value (-0.382) < t-table (1.986), 2) religiosity has a positive effect on customer interest since the t-value (3.139) > t-table (1.986), 3) profit sharing has a positive effect on customer interest since the t-value (2.226) > t-table (1.986), 4) fund management transparency has a positive effect on customer interest since the t- value (2.896) > t-table (1.986). Meanwhile, simultaneously, service quality, religiosity, profit sharing, and fund management transparency positively influence customer interest since the F-value (32.146) > F-table (2.47).
Penerapan Manajemen Risiko Perbankan Syariah di Indonesia, Malaysia dan Brunei Darussalam Anggraini, Putri Dewi; Sadewa, Manik Mutiara
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.v4i1.14352

Abstract

Islamic Financial Institutions in Indonesia are currently growing rapidly, including Islamic banks. After the global financial crisis, some experts argue that Islamic banks are more stable than conventional banks. Now banking in every country has regulations related to the implementation of risk management. The implementation of good risk management is expected to minimize risk in the future. Islamic banking in Indonesia, Malaysia, and Brunei Darussalam face greater risks in the future so that more and complex literacy is needed to be able to find out the application of risk management for Islamic banking. The data collection method in this research uses a literature study. The type of data used is qualitative data and the data source used in this research is secondary data in the form of documents or literature relevant to the title under study. The results showed that there are similarities in the active supervision of the Board of Directors, the Board of Commissioners and the Sharia Supervisory Board; the adequacy of risk management policies and procedures and the determination of risk limits; the process of identifying, measuring, monitoring and controlling risks and risk management information systems; internal control systems; and risk management organizations and functions in Islamic banking in Indonesia, Malaysia and Brunei Darussalam. In addition, there are differences in the types of risks that exist in these three countries.
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): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14456

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%.
Kepribadian Ihsan dan Faktor yang mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Ariani, Nadia Elsa; Arif Afendi
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.v4i1.14568

Abstract

Financial statements are made as a form of accountability for regional financial management to the general public and also the parties concerned. The preparation of these financial statements is a form of accountability, namely as reporting in realizing organizational goals. Good financial statements certainly meet the normative requirements of financial statement quality. The financial statements of the Local Government of Jepara Regency have received an unqualified opinion eleven times in a row. However, the opinion obtained still receives additional notes, in the sense that this fair opinion without exclusion is accompanied by a special explanatory note as material for improvement in the financial statements of the Regional Government in the future. This study was conducted to examine the influence of ihsan personality, work environment, and partial internal control on the quality of financial statements of the Local Government of Jepara Regency, Central Java.  The population in this study is 65 institutions in Government Organizations that perform accounting and finance functions on. The samples used are 22 Sections which include 17 Government institutions and 5 agencies. The method in this study uses quantitative methods with descriptive analysis techniques and multiple linear regression analysis as well as sampling with non-probability sampling techniques with purposive sampling. The results of this study explain that ihsan's personality has a positive effect on the quality of financial statements. Furthermore, the work environment does not have a positive effect on the quality of financial statements, and the last internal control is obtained to have a positive effect on the quality of financial statements at the Jepara Local Government Organization. This research contribution provides recommendations to local governments to improve transparency, accountability, and integrity in the preparation of financial statements. In addition, this study can also provide new insights for researchers and practitioners in the field of government accounting to pay more attention to aspects of individual personality in an effort to improve the quality of financial statements

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