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Mochamamd Arif Budiman
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m.arif.budiman@poliban.ac.id
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+6281253944851
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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 2 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2024): Forthcoming" : 2 Documents clear
Analisis Penentuan Harga Pokok Produksi Dalam Menentukan Harga Jual Dengan Menggunakan Metode Full Costing Dan Variable Costing Pada UMKM “Kitchen Meals” Monika Handayani; Anugrah Wati Indah Sahrul
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): Forthcoming
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2026

Abstract

This research delves into effective financial management strategies for students engaged in multitasking, working while studying, and managing Micro, Small, and Medium Enterprises (MSMEs). A qualitative approach with a case study design is employed, integrating experience, relationships, and discipline in understanding financial management strategies. The research findings indicate that personal experience plays a crucial role in building a strong foundation for financial strategies. Well-established networks, particularly with customers and fellow entrepreneurs, prove to be vital support for business growth. Additionally, discipline in recording and managing finances emerges as a key factor in achieving long-term financial goals
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): Forthcoming
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2249

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%.

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