Indonesian Journal of Applied Accounting and Finance <p><strong>Indonesian Journal of Applied Accounting and Finance</strong> dengan ISSN <a href="" target="_blank" rel="noopener">2828-8572</a> (online) adalah jurnal dalam 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, dan Banking yang diterbitkan oleh P3M Politeknik Negeri Banjarmasin. Jurnal ini terbit 2 kali dalam 1 tahun pada bulan Juni dan Desember.</p> P3M Politeknik Negeri Banjarmasin en-US Indonesian Journal of Applied Accounting and Finance 2828-8572 Efektivitas Pengelolaan Alokasi Dana Desa (Add) Di Desa Loce Kecamatan Sahu Timur Kabupaten Halmahera Barat Tahun 2017-2020 <p>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%.</p> Noverita Lamo Hikmahwati hikmahwati Julkawait Copyright (c) 2023 Hikmahwati hikmahwati 2023-02-19 2023-02-19 2 2 Pengaruh Penatausahaan Aset Tetap, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan di Kota Palembang <p>The purpose of this study is to analyze the impact of fixed asset administration, government internal control systems, and human resource competencies on the quality of financial reports in the city of Palembang. This study uses the main data using a questionnaire distributed through 51 OPD Palembang city. The number of samples taken in this study amounted to 102 respondents. Samples were taken using probability sampling technique. Research data is processed using narrative statistics and multiple linear regression analysis through the help of Statistical Products and Provider Solutions (SPSS) software. as a result of the research conducted shows that partially permanent asset administration has no effect on the quality of the Palembang city government's financial statements, the government's internal control system has a partial effect on the quality of the Palembang city government's financial statements, the competence of human resources has no partial effect on the quality of the Palembang city government's financial statements. Permanent Assets Administration does not have a positive impact on the Quality of Financial Statements, the Government's Inner Control System has a positive impact on the Quality of Financial Statements, Competence of Human Resources has no positive effect on the Quality of Financial Statements.</p> Nadysa Aulia Rita Martini Yevi Dwitayanti Copyright (c) 2022 Nadysa Aulia, Rita Martini, Yevi Dwitayanti 2022-12-31 2022-12-31 2 2 10.31961/ijaaf.v2i2.1436 Program Aplikasi Pengeluaran dan Penerimaan Kas Berbasis Web Menggunakan Php pada PT. Gunung Samarinda <p><em>The purpose of this study was to determine the information system of cash receipts and disbursements and to produce a web-based application program for cash receipts and cash disbursements using PHP at PT. Gunung Samarinda.This research method is using case studies with interviews, documentation and direct observation. The types of data used are qualitative and quantitative data types. In this study it was found that all records of cash receipts and disbursements were still using Microsoft Excel. Therefore, the authors suggest using a web-based cash receipt and disbursement application program design in order to help PT. Gunung Samarinda so that the current system is more effective and efficient.</em></p> Efry Ependi Saputra Heldalina Muhammad Syahid Pebriadi Copyright (c) 2023 Efry Ependi Saputra, Heldalina, Muhammad Syahid Pebriadi 2022-12-30 2022-12-30 2 2 10.31961/ijaaf.v2i2.1517 A Program for Measuring the Utilization of Productive Zakat Funds through the Zakat Utilization Index (IPZ) at the Banjarmasin City BAZNAS <p>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</p> Mairijani Mairijani Nita Nita Copyright (c) 2023 Mairijani Mairijani, Nita Nita 2023-02-19 2023-02-19 2 2 Penentuan Harga Pokok Produksi Minuman pada Kedai Kopi Social Samarinda <p><em>The purpose of this study is to calculate the cost of goods manufactured of beverages at the Kedai Kopi Social Samarinda using the full costing method. The problem in this study is that the cost of goods manufactured calculated by the company is still not correct. The research method used is a qualitative method with data analysis techniques, namely quantitative descriptive and the samples used are 5 best-selling product variants. The results of the study show that the calculation of the cost of goods manufactured using the full costing method has a greater value than the company's calculation, because the company does not calculate production costs in detail, so that the profit earned tends to be greater</em>. <em>The implication of this research is that the company can calculate the cost of goods manufactured correctly, so that it can generate maximum profit.</em></p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords:</strong> <em>cost of goods manufactured, Full Costing Method, Beverage</em></p> Debby Paulina Putriana Salman Julkawait Copyright (c) 2023 Debby Paulina, Putriana Salman, Julkawait 2023-02-25 2023-02-25 2 2 10.31961/ijaaf.v3i1.1586 Pengukuran Pendayagunaan Dana Zakat Produktif dalam Upaya Pengentasan Kemiskinan Berdasarkan Cibest Model (Studi Kasus Baznas Kabupaten Banjar) <p>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 <em>mustahik</em> 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 <em>mustahik</em> is. The method used in this research is the CIBEST model analysis. This study used a purposive sampling technique to the <em>mustahik</em> 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 <em>mustahik</em>. CIBEST model showed a change after <em>mustahik</em> 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%.</p> Nur Havivah Mahyuni - - Copyright (c) 2023 Nur Havivah, Mahyuni - - 2023-02-19 2023-02-19 2 2 Penerapan UU Harmonisasi Peraturan Perpajakan: Kebijakan Kenaikan Tarif PPN Hanya 1%, Tapi “Berisiko Tinggi” <p><em>Taxes are the backbone of the nation. Nearly 80% of state revenues come from tax revenues. The foundation of the tax system needs continuous improvement. Efforts for continuous improvement in the taxation system both in terms of administration and policy continue to be made by adjusting the dynamics and the economic situation. The Law on Harmonization of Tax Regulations (UU HPP) is an important part of tax reform to build a foundation for fair, healthy, effective and accountable taxation, in the medium and long term. VAT rate adjustment is an effort to optimize tax revenue to increase the tax ratio in order to achieve a strong tax foundation. The increase in Value Added Tax (VAT) rates has received various responses, pros and cons among the public. Tires Thus, the formulation of the problem that can be presented in this scientific paper is what actually underlies this policy of increasing VAT rates and what is the impact? The purpose of this scientific paper is to find out and analyze the basis for government policy to increase the VAT rate to 11% amid the current economic recovery in Indonesia (2022) and the impact it will have on society. The results of the literature study from this scientific paper are that not all people can accept the tax increase, but the government has determined that the country's economy is stable by increasing the 11% VAT rate in 2022. The tax increase will continue in stages to improve economic stability and state financial recovery.</em></p> Noor Safrina Akhmad Soehartono Aura Asrina Savitri Copyright (c) 2022 Noor Safrina, Akhmad Soehartono, Aura Asrina Savitri 2022-12-31 2022-12-31 2 2 10.31961/ijaaf.v2i2.1585