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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 8 Documents

Search results for , issue "Vol. 1 No. 2 (2021): December" : 8 Documents clear

PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH DAN ISTISHNAâ€™ TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Andriani Andriani; Maida Sari
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

The aim of the research is to determine the effect of murabaha, mudharaba, musyarakah and istishna financing on the level of profitability (ROA) of Islamic Banks(IB) in Indonesia. The result shows that score of R2 less then 50% which implied that the model of the research is not sufficient in explaining the ROA level in IBs. It is aligned with the previous study that used similar dependent and independent variables. Murabaha, mudharaba, musyarakah and istishna financing simultanuously and significantly affect the level of profitability in IBs. Mudharaba financing significantly and positively affects the level of profitability while musyaraka financing significantly and negatively affects the level of profitability of IBs. In contrary, istishna and murabaha financing does not significantly affects the level of profitability.

Indonesia ANALISIS PENGARUH BIAYA ADVERTISING, BIAYA PERSONAL SELLING, DAN BIAYA SALES PROMOTION TERHADAP LABA BERSIH PADA PT. MITRA JAYA NUSA PERSADA: Indonesia Luthfia Ayu Karina; Puji Rahayu; Nazaruddin
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

ABSTRACT This study was conducted to analyze the effect of both simultaneously and partially between advertising costs, personal selling costs, and sales promotion costs on the net profit of PT. Mitra Jaya Nusa Persada for the period January 2018 to December 2019. The method used in this study is a quantitative method and the analysis used is statistical descriptive table test, classical assumption test and hypothesis testing using multiple linear regression test, coefficient of determination test, and partial t test, and the simultaneous f-test using the SPSS version 25 computer program. Based on the test results, simultaneously advertising costs, personal selling costs, and sales promotion costs only have an effect on net profit of 9.4%. While the remaining 91.6% is influenced by other factors. While partially shows that advertising costs, personal selling costs, and sales promotion costs have an influence but are not significant and sales promotion costs are the variables that have the most dominant influence on the net profit of PT. Mitra Jaya Nusa Persada. Keywords: Cost, Advertising, Personal Selling, Sales Promotion, Net Profit

Strategi Penghimpunan Dana Zakat, Infaq dan Sedekah di Masa Pandemi Covid 19 (Studi Komparatif pada Dhuâ€™afa Tersenyum dan Lazismu Kalimantan Selatan) Mahyuni - -; Selvia Humaira
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

The Amil Zakat Institution (LAZ) requires a good strategy in collecting Zakat, Infaq, and Alms (ZIS) funds so that optimal Zakat, Infaq and Alms funds can be collected. The Covid-19 pandemic, which requires to reduce face-to-face activities to prevent the transmission of the Covid-19 virus, requires the Amil Zakat Institution to determine the right strategy so that the Covid-19 pandemic situation does not affect the decline in the collection of Zakat, Infaq and Alms funds. This study aims to find out and compare strategies for collecting zakat, infaq, and alms funds during the Covid-19 pandemic at 2 (two) Amil Zakat Institutions (LAZ), namely Dhu'afa Tersenyum and LAZISMU South Kalimantan. This research method is a qualitative method. Data collection techniques used interviews, documentation studies, and literature studies. The data obtained were then processed and then the data were analyzed descriptively and comparatively. The results showed that the two LAZs had some similarities in the socialization media used, payment methods, muzakki characteristics, and zakat consultation methods which were carried out both online and offline. Meanwhile, the difference can be seen from the use of officers where at LAZISMU South Kalimantan still deploys officers directly to carry out socialization to the community. Keywords: Dhu'afa Tersenyum, LAZISMU South Kalimantan, ZIS Fundraising Strategy

Analisis Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Eko Prasetyo; Petty Arisanti
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

This study was conducted to determine how the effect of liquidity as measured by the Quick Ratio, profitability as measured by Net Profit Margin, and Firm Size on Profit Changes. The type of data used is secondary data obtained from the publication of performance summaries listed on the Indonesian Stock Exchange (IDX). The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020, totaling 37 companies. The sampling technique used is purposive sampling which is then obtained as many as 25 samples of companies. The data analysis technique in this study is multiple linear regression analysis with a 5% confidence level. The results showed that the variables of profitability and firm size had a significant effect on changes in earnings, while the liquidity variables had no significant effect on changes in profits. Based on the results of the F test, it is known that all independent variables simultaneously have a significant effect on changes in earnings.

The Audit Expectation Gap: How Can Auditing Teaching Mitigate It? Widya Ais Sahla; Nurul Qalbiah; Tino Kemal Fattah
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

This study aims to determine the perceptions of accounting students who have not and who have received auditing teaching on the Audit Expectation Gap. There are several issues in the expectation gap, namely the issue of auditors and the audit process, issues of the role of auditors and issues of competence and auditor independence. This research is a survey to a 115 students of the Accounting Department in State Polytechnic of Banjarmasin, Lambung Mangkurat University, STIENAS and STIEPAN. Based on the independent sample t-test through SPSS 25, the following results were obtained: (1) There are differences in perceptions between students who have not and who have received auditing teaching on the expectation gap in auditor’s issues and the audit process; (2) There is no difference in perception between students who have not and who have received auditing teaching on the expectation gap in the issue of the role of the auditor. (3) There are differences in perceptions between students who have not and who have received Auditing teaching on the expectation gap in issues of competence and auditor independence

Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Web : Studi Kasus pada Praktik Dr.Aminah Barabai Ahmad Juliadi; Nadia Puteri Utami; Muhammad Bahit
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Accounting information system (AIS) is a system that is useful for collecting, storing and processing financial and accounting data used by decision makers. Accounting information is a generally computer-based system and method for tracking accounting activities in relation to information technology resources. This study aims to create an accounting information system for cash receipts and disbursements. The method used is R&D (research and development) for making an accounting information system for cash receipts and cash disbursements, a case study in the practice of dr.AMINAH Barabai. The results of this study can be used as a web-based cash receipt and disbursement application program and can help dr.Aminah's practice to record patient data, record transactions and find out information related to cash receipts and disbursements.

Penggunaan Aplikasi Zahir Accounting untuk Penyusunan Laporan Keuangan pada CV Wira Bone Raudatul Janah; Yuli Fitriani; Karolina
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Financial statements are usually prepared by the company for activities that have occurred for transactions. Likewise, CV Wira Bone, which is a CV or a company engaged in a welding workshop. Previously, this CV did not have financial statements, only simple evidence of transactions and financial records. So, in knowing the benefits, mistakes can still occur and making decisions will be difficult because you do not know the company's financial performance. So in this case it is necessary to prepare financial reports to provide information about the company's financial records. The compilation of financial reports can be done using a computerized system using the Zahir Accounting Version 6. The data obtained is in the form of financial data that is owned by the company which is requested directly and its suitability with the company's activities that have occurred. With the Zahir application, the resulting financial reports are more accurate, effective and efficient so that they can find out the company's financial performance for making future decisions. The use of Zahir Accounting Version 6 is a good solution for solving problems that occur regarding company finances because it can provide convenience for the company itself. So using this computerized system will be better than using a manual system because it can provide convenience, the results obtained are accurate, effective, efficient and can minimize the time used

Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

The COVID-19 pandemic has had a serious and broad impact on the economies of all countries in the world. In this case, the government needs to respond appropriately and take various handling steps quickly to mitigate these various economic impacts so that economic resilience and the survival of all citizens in the midst of a pandemic situation can still be saved. Maqashid Syariah which emphasizes maintaining the safety of religion, mind, soul, lineage, and property can be used as an approach strategy in overcoming the Covid-19 pandemic. Islamic finance with its various instruments can also be optimized as an alternative to mitigating the economic impact of the pandemic.

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Home Page

OAI Link

Editorial Team

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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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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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