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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 50 Documents

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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

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.

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.

Pengaruh Hasil Belajar Matematika terhadap Hasil Belajar Akuntansi pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Banjarmasin. Priyougie; Ahsanul Haq; Linda Permanasari
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

There are several similarities between mathematics and accounting, which both emphasize the use of logic, use symbols, and have definite formulas. In general, if a student has good math skills, chances are that his accounting skills are also good. Therefore, the researcher wanted to know whether there was an effect of mathematics learning outcomes on accounting learning outcomes for students of the Accounting Department at the Banjarmasin State Polytechnic. For testing the hypothesis, the researchers took the final grade data for mathematics courses in the first semester and the average final grade data from several accounting-based courses in the following semesters such as Intermediate Financial Accounting, Cost Accounting, Accounting Information Systems, Public Sector Accounting. , and Introduction to Accounting Practices. After the data is tested for normality, a correlation coefficient test, a coefficient of determination test, and a simple linear regression test were conducted. The test results indicate that there is a strong influence between the learning outcomes of mathematics courses on the learning outcomes of several accounting courses for students of the Accounting Department of the Banjarmasin State Polytechnic. The average learning outcomes of several accounting courses are influenced by 47.66% by learning outcomes of mathematics courses while the remaining 52.34% is influenced by other variables.

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

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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

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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

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