cover
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
Indonesian Journal of Applied Accounting and Finance
ISSN : -     EISSN : 28288572     DOI : https://doi.org/10.31961/
Core Subject : Economy,
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.
Articles 50 Documents
PENGARUH MANAJEMEN LABA, RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI Petty Arisanti; Eko Prasetyo; Rini Ratna Nafitasari
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.554 KB) | DOI: 10.31961/ijaaf.v2i1.1293

Abstract

Investments are classified into two types, namely investments in ownership certificates (shares) and investments in debt securities (bonds). The Indonesia Stock Exchange defines bonds as transferable medium-long term debt securities containing a promise from the issuing party to pay the imbalance in the form of interest in a certain period and principal at a predetermined time to the buyer of the bonds. The type of data used in this study is secondary data in the form of annual financial statements listed on the Indonesia Stock Exchange (IDX). The results of the study show that: (1) earnings management has an effect on bond ratings; (2) liquidity ratio has an effect on bond rating; and (3) the activity ratio has no effect on bond ratings.
Strategi Penghimpunan Dana Zakat, Infaq dan Sedekah di Masa Pandemi Covid 19 (Studi Komparatif pada Dhu’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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.54 KB) | DOI: 10.31961/ijaaf.v1i2.1303

Abstract

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
Cash Expenditure Accounting Information System Operational Cost Driver At the Fleet Department of PT Cipta Krida Bahari Banjarmasin Isnawati; Hikmahwati; Nailiya Nikmah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.455 KB) | DOI: 10.31961/ijaaf.v2i1.1341

Abstract

This study aims to describe the driver's operating cash disbursement accounting information system at the Fleet Section of PT Cipta Krida Bahari Banjarmasin. This study uses a qualitative descriptive approach related to the driver's operating cash disbursement accounting information system. The results showed that the Accounting Information System for Cash Expenditures for Driver Operational Costs at the Fleet Section of PT Cipta Krida Bahari Banjarmasin has interrelated functions, namely the commercial sales function, operation function, driver function, fleet admin function, fleet leader function, and manager function, and financial functions. Procedures for disbursing driver operational costs include procedures for ordering goods by customers, procedures for submitting travel costs, procedures for disbursing or transferring travel costs, and procedures for recording travel costs. The documents used in the cash disbursement system for the driver's operational costs are travel documents, PUO, DA, manifest, SIJK, BBM notes, manifest, and TCA. The records used are FAST system, Cash Advance application, TCA website, MCM system, Middleware system, Ramco system, and enterprise system.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.361 KB) | DOI: 10.31961/ijaaf.v1i2.1347

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.13 KB) | DOI: 10.31961/ijaaf.v1i2.1372

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.732 KB) | DOI: 10.31961/ijaaf.v1i2.1374

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.273 KB) | DOI: 10.31961/ijaaf.v1i2.1375

Abstract

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
Pengaruh Return On Asset, Equity, Dan Size Bank Terhadap Risiko Likuiditas Pada Bpr Syariah Di Indonesia Suci Handayani; Maizul Rahmizal; Khairil Aswan
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.391 KB) | DOI: 10.31961/ijaaf.v2i1.1410

Abstract

This study aims to analyze the effect of return on assets (ROA), equity, and bank size on liquidity risk at Islamic BPRs in Indonesia. The sample in this study was 40 banks registered with the Financial Services Authority where the sampling used purposive sampling and the analysis method used was panel data regression. The data were tested using Eviews 12 software. The results showed that ROA has a negative and significant effect on liquidity risk, equity has a negative and significant effect on liquidity risk, and bank size has a positive and insignificant effect on liquidity risk.
PENGELOLAAN KEUANGAN DI DESA BANGKAL KECAMATAN LABUAN AMAS SELATAN KABUPATEN HULU SUNGAI TENGAH TAHUN 2020 (IMPLEMENTASI PERMENDAGRI NO. 20/2018) Putri Faizatunnisa; Sirajudin; Rusman Irwansyah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.863 KB) | DOI: 10.31961/ijaaf.v2i1.1411

Abstract

This research was conducted in Bangkal Village in the fiscal year 2020 which aims to find out how the village's financial management with stages of planning, implementation, administration, reporting, and accountability in accordance with Permendagri No. 20 of 2018 on village financial management. This type of research is qualitative with a descriptive approach and data collection techniques through interviews and documentation on financial management in Bangkal Village in the fiscal year 2020. Based on the research results, it can be concluded that the implementation of Permendagri No. 20 of 2018 on village financial management in Bangkal Village has been in accordance with the existing rules.
Analisis Kebutuhan Pembangunan Fasilitas Pada Bidang Kesehatan di Provinsi Kalimantan Selatan Menggunakan Waqaf dengan Metode ANP Muhammad Yassir Fahmi; Manik Mutiara Sadewa
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.91 KB) | DOI: 10.31961/ijaaf.v2i1.1428

Abstract

Untuk menentukan penggunaan harta wakaf, nazhir atau lembaga wakaf perlu melakukan analisis kebutuhan sehingga harta wakaf benar-benar bermanfaat bagi masyarakat (mawquf ‘alaih). Pembangunan di bidang kesehatan merupakan salah satu penggunaan harta wakaf. Penelitian ini bertujuan untuk menemukan prioritas kebutuhan pembangunan fasilitas pada bidang kesehatan di Provinsi Kalimantan Selatan menggunakan harta wakaf dengan metode ANP (Analytical Network Process) berdasarkan pendapat nazhir, wakif, pemerintah dan akademisi. Berdasarkan hasil penelitian dapat disimpulkan bahwa pembangunan fasilitas layanan kesehatan merupakan kebutuhan prioritas di Provinsi Kalimantan Selatan dalam upaya meningkatkan kualitas kesehatan masyarakat, sedangkan klinik merupakan kriteria yang paling utama dalam pembangunan fasilitas layanan kesehatan di provinsi ini menggunakan harta wakaf.