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Indonesian Journal of Applied Accounting and Finance

IJAAF
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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 31 Documents

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Effectiveness of Village Fund Allocation Management (Add) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020 Noverita Lamo; Hikmahwati hikmahwati; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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The research was conducted in Loce Village, East Sahu District, West Halmahera Regency which in its administration received funds from the government, especially the Village Fund Allocation (ADD), as regulated in Domestic Government Regulation Number 20 of 2018 concerning village financial management, village finances are managed based on the principle of transparency, participatory accountability and carried out in an orderly and budgetary discipline. This study aims to determine the effectiveness of the management of Village Fund Allocation (ADD) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020. The type of research used is qualitative research with a descriptive approach with data collection methods through interviews and documentation. The results show that the village financial management of the Loce Government has implemented management activities, namely planning, implementation, administration, reporting, and accountability activities based on the guidelines for the Minister of Home Affairs Regulation Number 20 of 2018. The level of effectiveness of the overall management of village fund allocations in 2017-2020, there are in the effective category. The effectiveness level in 2017 and 2018 was 100%, in 2019 the effectiveness rate was 93%, and in 2020 the effectiveness was 99%.

A Program for Measuring the Utilization of Productive Zakat Funds through the Zakat Utilization Index (IPZ) at the Banjarmasin City BAZNAS: The Zakat Utilization Index (IPZ) Mairijani Mairijani; Nita Nita
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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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

PENGUKURAN PENDAYAGUNAAN DANA ZAKAT PRODUKTIF DALAM UPAYA PENGENTASAN KEMISKINAN BERDASARKAN CIBEST MODEL (Studi Kasus BAZNAS Kabupaten Banjar) Nur Havivah; Mahyuni - -
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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Zakat has an important role in the social life of the community, especially for the Muslim community in reducing the level of poverty. Productive zakat is believed to be one of the efforts to help the mustahik economic improvement continuously with the concept of utilization. Utilization of productive zakat can be done with various programs that have been designed by the Amil Zakat Institution (LAZ) or the Amil Zakat Agency (BAZ). This study aims to explain the effectiveness of the utilization of productive zakat funds in reducing the poverty level of mustahik is. The method used in this research is the CIBEST model analysis. This study used a purposive sampling technique to the mustahik of the National Amil Zakat Agency (BAZNAS) Banjar Regency with a total of 20 respondents. Based on the results of the study, it can be concluded that the utilization of productive zakat funds can be said to be effective in reducing the poverty level of mustahik. CIBEST model showed a change after mustahik households received productive zakat funds. The welfare index (Quadrant I) increased 0.15 or equivalent to 150%. The material poverty index (Quadrant II) decreased -0.1667 or equivalent to -16.67%. Meanwhile, the spiritual poverty index (Quadrant III) and the absolute poverty index (Quadrant IV) both before and after the existence of productive zakat funds did not experience any change with a consistent value of 0 or equivalent to 0%.

Program Aplikasi Penggajian pada PT Fitria Trans Tamara Banjarmasin Muhammad Syahid Pebriadi; Heldalina; Ike Nur Safitri
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

This study aims to create a payroll application program at PT Fitria Tamara Banjarmasin. The problem in this study is that there are constraints from the payroll system which is still done manually so it takes a long time and if an error occurs it will require additional time. The method used in this study includes the stages of collecting data using a field study approach and library study which serves to obtain initial data related to payroll problems in the company, the stages of system analysis which function to generate information and analysis of needs for payroll problems, stages of system design (flow system, user interface, and output) which serves to translate the results of the system analysis into system design and the stages of system implementation which function to apply the results of the system design stage into an application program. The results of the research are in the form of a suggested system flow and a payroll application that helps in calculating employee salaries.

Pengaruh Pendistribusian Zakat Produktif terhadap Tingkat Pengurangan Kemiskinan Mustahik di Kota Banjarmasin Rizqa; Muhammad Yassir Fahmi; Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

One of the instrument trusted to decrease poverty is zakat especially if distributed to productive activities. This research aimed to find out if the distribution of productive zakat has effect on the decrease level of mustahik poverty, to find out total and classification of mustahik households and the change of mustahik households without and with productive zakat. This research used correlative quantitative method with analysis technique of simple linear regression and CIBEST analysis. This research used saturated sample technique to mustahik of Amil Zakat Board (BAZNAS) of Banjarmasin City with a total of 23 respondents. From the research results, it can be concluded that the distribution of productive zakat has no significant effect decreasing on the poverty level of mustahik. This can be seen from the t count (-1,177) < t table (2,079) and from F count (1,385) < F table (4,30) p value (Sig) in the amount of 0,252 > 0,05 which means that Ho is accepted. Based on total households of mustahik based on CIBEST quadrant before and after the presence of productive zakat fund, there is difference of classification of each mustahik household. The condition change of mustahik household without and with productive zakat fund based on material and absolute poverty index each experienced decrease in the amount of -10,5 and -100%. Spiritual poverty index does not change at all either before or after accepting productive zakat in the amount of zero percent. While prosperity index increase to 504,7%.

Pengaruh Kualitas Produk, Kualitas Pelayanan dan Promosi terhadap Kepercayaan Pelanggan (Konsumen) di Erha Skin Padang Irdha Yusra; Widia Wati Rizki
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

Companies engaged in the service sector must be able to maintain a good reputation in the eyes of their customers. However, there are still many complaints that are felt by customers. This study aims to determine Product Quality, Tangibles, Reliability, Responsiveness, Assurance, Emphaty, Promotion and Customer Trust in Erha Skin Padang. The samples were determined by using the Stratified Random Sampling technique with a total of 56 customers (consumers). Data were collected through questionnaires and then analyzed statistically descriptive and Independent-Sample T-Test with the SPSS version 16 program. The results of the data analysis show that Product Quality, Tangibles, Reliability, Responsiveness and Emphasis are the main factors that determine the level of customer trust. Meanwhile, Assurance and Promotion have a less dominant contribution to customer trust

Pengaruh Pelayanan Keluhan Pelanggan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan Melalui ACPI PT. Pos Indonesia (Persero) Cabang Padang Febsri Susanti; Dea Edgina
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

As the oldest logistics company in Indonesia, PT. Pos Indonesia (Persero) should be able to win the hearts of customers, but there are still many customers who complain about the services provided by this company. This study aims to examine the effect of the customer complaint service variable and customer satisfaction variable on the customer loyalty variable through ACPI PT. Pos Indonesia Padang Branch. The data collection method was carried out by distributing questionnaires with a sample of 96 respondents. The type of research is quantitative research. The data analysis technique used is multiple linear regressions using the SPSS 16.0 program. The results of this study indicate that customer complaint service does not directly affect customer loyalty at PT. Pos Indonesia, Padang Branch while customer satisfaction has a direct effect on customer loyalty.

Determinants of Firm Value: A Study on Telecommunication Companies in Indonesia Alysia Oktaviany; Dwianto Mukhtar Latif
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

This study was conducted to determine the effect of Return on Assets, Debt to Equity Ratio, Current Ratio, Total Assets Turnover and Company Size on Price to Book Value as a proxy for Firm Value in Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017. The research method used is quantitative. The population in this study was all telecommunications sector companies listed on the Indonesia Stock Exchange in 2012-2017 (5 companies, 30 data). Samples were taken using the census technique. The data analysis technique used multiple linear regressions. The results of the research that have been carried out show that: (1) Return on Assets, Current Ratio and Company Size have no effect on Price to Book Value of Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017 period; (2) Debt to Equity Ratio and Total Asset Turnover have a positive effect on Price to Book Value of Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017

Analisis Perhitungan Penyusutan Aset Tetap terhadap Laba Perusahaan PT. Campina Ice Cream Industry Tbk Bayti Jannati; Widya Astuti Alam Sur; Ines Saraswati Machfiroh
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

This study focuses on the calculation of depreciation of fixed assets on profit using 3 methods, namely the straight-line method, the number of years method, and the double-declining balance method. The purpose of this research is to find out which depreciation method has the most influence on the company's profit and to find out whether the company's choice has been effective or not. Based on the calculation results, it is known that depreciation using the straight-line method is more dominant and has a positive impact on the company's profit PT.Campina Ice Cream Industry Tbk. While the use of the number of years method and the double-declining balance method is less effective for companies because of the uneven treatment of charges and decreases every year so that at the beginning of the accounting period the profits obtained tend to be small, while in the next period until the end of the life of the fixed assets, the profits obtained high value

Analisis Perbandingan Pertumbuhan Dana Pihak Ketiga dan Profitabilitas Sebelum dan Sesudah Penerapan Program Laku Pandai pada BRI Syariah KCP Pati Jawa Tengah Riayatul Insiroh; Ari Kristin Prasetyoningrum; Arif Afendi
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

The development of the banking industry should have been matched by the improvement of banking service for the whole society. “Laku Pandai” is coming as a solution for all people to experiencing the benefits of financial services. With a non-office based service it is expected to increase public absorbtion funds, therefore it can increase the banking profits. This study aims to determine thedifference between the growth of third-party funds and profitability before and after the implementation of Laku Pandai in BRI Syariah. This type of research is quantitative by using secondary data in the form of financial statements from 2013 until 2019. The techniques used are purposive sampling and comparative method with a paired sample t-test parametric statistical test. The resultsshowed that there was a significant difference in the growth of third party funds (DPK) before and after the implementation of Laku Pandai. While there is no difference in profitability growth (ROA) before and after the implementation of Laku Pandai.

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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

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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

Abstract

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Abstract

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