Indonesian Journal of Applied Accounting and Finance https://ejurnal.poliban.ac.id/index.php/IJAAF <p>Indonesian Journal of Applied Accounting and Finance (IJAAF) is an ipublication of original research and writing on the area of applied accounting and finance. The IJAAF aims to provide a forum for scholarly understanding of the field 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 System, Auditing, Taxation, Finance, Financial Management, Financial Technology, Islamic Banking and Finance, Corporate Governance and Finance, Capital Market, Investment, and Banking.</p> en-US m.arif.budiman@poliban.ac.id (Dr. Mochammad Arif Budiman) bahit@poliban.ac.id (M. Bahit) Tue, 09 Aug 2022 00:00:00 +0000 OJS 3.3.0.11 http://blogs.law.harvard.edu/tech/rss 60 Analisis Kebutuhan Pembangunan Fasilitas Pada Bidang Kesehatan di Provinsi Kalimantan Selatan Menggunakan Waqaf dengan Metode ANP https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1428 <p><em>Untuk menentukan penggunaan harta waqaf, nazhir atau lembaga waqaf perlu melakukan analisis kebutuhan sehingga harta waqaf benar-benar bermamfaat bagi masyarakat (mauquf alaih). Pembangunan di bidang kesehatan merupakan salah satu penggunaan harta waqaf. Penelitian ini bertujuan untuk menemukan prioritas kebutuhan pembangunan fasilitas pada bidang kesehatan di Provinsi Kalimantan Selatan menggunakan harta waqaf dengan metode ANP (Analitic Network Process) berdasarkan pendapat nazhir, waqif,pemerintah dan akademisi. Berdasarkan hasil penelitian dapat disimpulkan bahwa pembangunan fasilitas layanan kesehatan merupakan kebutuhan proritas 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 waqaf.</em></p> M. Yassir Fahmi Yassir Copyright (c) 2022 M. Yassir Fahmi Yassir https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1428 Tue, 09 Aug 2022 00:00:00 +0000 Pengaruh Return On Asset, Equity, Dan Size Bank Terhadap Risiko Likuiditas Pada Bpr Syariah Di Indonesia https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1410 <p>This study aims to analyze the effect of Return On Asset, Equity, and Size Bank on liquidity risk at Islamic BPR in Indonesia. Sample in this study as many as 40 banks registered with the Financial Service Authority where the sampling uses purposive sampling and the analytical method used is panel data regression. Data tested using Eviews 12 software. The results of this study indicate return on assets has a negative and significant effect on liquidity risk, equity has an effect negative and significant to liquidity risk, and bank size has an effect positive and insignificant to liquidity risk</p> Suci Handayani, Maizul Rahmizal, Khairil Aswan Copyright (c) 2022 Suci Handayani, Maizul Rahmizal, Khairil Aswan https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1410 Thu, 30 Jun 2022 00:00:00 +0000 Pengaruh Pendapatan Daerah dan Pembiayaan Terhadap Belanja Modal Kabupaten/Kota di Provinsi Sumatera Selatan https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1430 <p><em>This study aims to analyze the effect of regional income and financing on district/city capital expenditures in South Sumatra Province in 2018 to 2020. Researchers used secondary data sourced from the official website of the Directorate General of Fiscal Balance (DJPK) and the official website of the Representative Audit Board. South Sumatera Province. The number of samples taken in this study were 30. The samples were taken using purposive sampling technique. The data studied used descriptive statistics and multiple linear regression analysis with the help of the Statistical Product and Service Solutions (SPSS) application. Based on the results of the research conducted, it shows that partially Regional Original Income (PAD) has an effect on Capital Expenditures, Transfer Income has an effect on Capital Expenditures, Legitimate Regional Income has no significant effect on Capital Expenditures, Financing Revenues have no significant effect on Capital Expenditures, and Financing Expenditures have no effect on Capital Expenditures. Simultaneously Local Original Revenue (PAD), Transfer Income, Legitimate Regional Income, Financing Revenue, and Financing Expenditures have a positive and significant influence on Capital Expenditures.</em></p> <p><em><strong>Keywords:</strong> Regional Income, Capital Expenditure, Financing</em></p> Fitri Angreini, Kartika Rachma Sari, Yevi Dwitayantic Copyright (c) 2022 Fitri Angreini, Kartika Rachma Sari, Yevi Dwitayantic https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1430 Thu, 30 Jun 2022 00:00:00 +0000 Pengelolaan Keuangan di Desa Bangkal Kecamatan Labuan Amas Selatan Kabupaten Hulu Sungai Tengah Tahun 2020 (Implementasi Permendagri No. 20/2018) https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1411 <p>This research was conducted in Bangkal Village in 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 research with descriptive approach, and data collection techniques through interviews and documentation on financial management in Bangkal Village in fiscal year 2020. Based on the results of the research, 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</p> Putri Faizatunnisa, Sirajudin, Rusman Irwansyah Copyright (c) 2022 Putri Faizatunnisa, Sirajudin, Rusman Irwansyah https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1411 Thu, 30 Jun 2022 00:00:00 +0000