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 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.</p> en-US m.arif.budiman@poliban.ac.id (Dr. Mochammad Arif Budiman) bahit@poliban.ac.id (M. Bahit) Thu, 30 Jun 2022 00:00:00 +0000 OJS 3.3.0.12 http://blogs.law.harvard.edu/tech/rss 60 The Role of Dividend Policy as a Mediation Variable on Factors Affecting Company Value https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1454 <p>This study aims to determine the role of dividend policy (DPR) as a mediator of the relationship between Islamic Corporate Governance (ICG), Investment Decisions (PER), and Funding Decisions (DER) on Firm Value (PBV) in companies registered with JII in 2014-2020, which were 48 companies. The method of determining the sample using the purposive sampling method is based on the criteria for the number of samples obtained by as many as 12 companies. The data analysis technique uses a quantitative approach. Data analysis tool using Eviews 10 with regression analysis selected fixed effect model. The results of this study indicate that ICG has a negative and insignificant effect on PBV, PER has a positive and significant effect on PBV, DER has a positive and insignificant effect on PBV, ICG has a negative and insignificant effect on DPR, PER has a positive and significant effect on DPR, DER has a negative and insignificant effect on the DPR, the DPR has a negative and insignificant effect on PBV, and the DPR is unable to mediate the influence of ICG, PER, and DER on PBV. Based on the F test, it is known that the ICG, PER, and DER variables with DPR as the intervening variable are proven to have a positive and significant effect on PBV.</p> Retno Giansari, Agung Guritno Copyright (c) 2022 Retno Giansari https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1454 Thu, 30 Jun 2022 00:00:00 +0000 Pengelolaan Keuangan di Desa Bangkal Kecamatan Labuan Amas Selatan Kabupaten Hulu Sungai Tengah (Implementasi Permendagri No. 20 Tahun 2018) https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1411 <p>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.</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 Pengaruh Manajemen Laba dan Rasio Keuangan terhadap Peringkat Obligasi https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1293 <p><em>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.</em></p> Petty Arisanti, Eko Prasetyo, Rini Ratna Nafitasari Copyright (c) 2022 Petty Arisanti, Eko Prasetyo, Rini Ratna Nafitasari https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1293 Thu, 30 Jun 2022 00:00:00 +0000 Pengaruh Kinerja Keuangan, Ukuran Dewan Pengawas Syariah, dan Ukuran Perusahaan terhadap Jumlah Zakat Entitas Bank Umum Syariah di Indonesia https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1431 <p><em>The research aims </em><em>to analyze the effect of financial performance (ROA and CAR), the size of the Sharia Supervisory Board, and the company size on the number of zakat entities in Sharia Commercial Banks (BUS) in Indonesia. This research used a correlative quantitative method with the analysis technique of multiple linear regressions. The data used is secondary data sourced from the BUS annual financial statements for the 2015-2020 periods. This study used a purposive sampling technique obtained from five BUS samples. The results show that partially, ROA and company size have a positive effect on the number of zakat entities, whereas CAR and the size of the Sharia Supervisory Board do not affect the number of zakat entities. Forward, it simultaneously shows that the financial performance as proxied by ROA and CAR, the size of the Sharia Supervisory Board, and the company size have a positive effect on the number of zakat entities. The coefficient of determination of Adjusted R Square shows a result of 0.798 which means that ROA, CAR, size of the Sharia Supervisory Board, and company size have an influence on the number of zakat entities by 79.8% and the remaining 20.2% influenced by other variables outside the research model. It indicates that this research model is representative in explaining the variables that affect the number of zakat entities in BUS because the Adjusted R Square value is more than 50%.</em></p> Rizky Fadhillah, Atibah Copyright (c) 2022 Rizky Fadhillah; Atibah https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1431 Thu, 30 Jun 2022 00:00:00 +0000 Analisis Kebutuhan Pembangunan Fasilitas Kesehatan di Provinsi Kalimantan Selatan Menggunakan Wakaf dengan Metode ANP https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1428 <p>Untuk menentukan penggunaan harta wakaf, nazhir atau lembaga wakaf perlu melakukan analisis kebutuhan sehingga harta wakaf benar-benar bermanfaat bagi masyarakat (<em>mawquf ‘alaih</em>). 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 (<em>Anal</em><em>y</em><em>tical Network Process</em>) 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.</p> Muhammad Yassir Fahmi, Manik Mutiara Sadewa Copyright (c) 2022 M. Yassir Fahmi, Manik Mutiara Sadewa https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1428 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 examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.</em></p> Fitri Angreini, Kartika Rachma Sari, Yevi Dwitayanti Copyright (c) 2022 Fitri Angreini, Kartika Rachma Sari, Yevi Dwitayanti 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 Sistem Informasi Akuntansi Pengeluaran Kas Biaya Operasional Pengemudi https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1341 <p><em>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.</em></p> Isnawati, Hikmahwati, Nailiya Nikmah Copyright (c) 2022 Isnawati, Hikmahwati, Nailiya Nikmah https://creativecommons.org/licenses/by/4.0 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1341 Thu, 30 Jun 2022 00:00:00 +0000 Pengaruh Return On Asset, Equity, dan Bank Size terhadap Risiko Likuiditas pada BPR Syariah di Indonesia https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1410 <p><em>This study aims to analyze the effect of return on assets</em><em> (ROA)</em><em>, </em><em>e</em><em>quity, and </em><em>b</em><em>ank </em><em>s</em><em>ize 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 </em><em>ROA </em><em>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.</em></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