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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax Madaniya Journal of Applied Sciences in Accounting, Finance, and Tax
I M Sudana
Politeknik Negeri Bali
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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 1 
Analysis Position of Potential Financial Distress at Bali Paragon Resort Hotel L P Sintya Dewi; I M Sudana; N W D Ayuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1550

Abstract

The early stage of bankruptcy usually begins with financial distress. The condition of financial distress is inability of the company or unavailability of funds for payments that are due. Analysis of financial distress in the company expected to prepare a strategy to anticipate of bankruptcy. The purpose of this research is to know the position of potential financial distress at Bali Paragon Resort Hotel. This research is a quantitative research that used secondary data. The data used financial statements of Bali Paragon Resort Hotel from 2015 to 2018. The variables used is financial ratios in the Altman Z-score modification method, consists of: working capital to total assets, retained earning to total assets, earning before interest and tax to total assets, book value of equity to book value of debt. The data analysis technique used is the Altman Z-score modification method because it can be used to predict the financial condition of all types of companies. The results in this research used the Altman Z-score modification method indicate that the conditions of Bali Paragon Resort Hotel in 2015 to 2018 is non financial distress.
Evaluation of the Operational Budget Variance and Its Impact on Financial Performance at BRC Bar & Restaurant K F Andriani; I W Karman; I M Sudana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1288

Abstract

This research aims to determine 1) Effectiveness of operational budget implementation in 2017 at BRC Bar & Restaurant. 2) Efficiency of operational budget implementation in 2017 at BRC Bar & Restaurant. 3) The impact of the budget variance on the financial performance of 2017 at BRC Bar & Restaurant. This research used primary data that is the form of tolerance limits deviations, effectiveness and efficiency criteria, and cost percentage, and also used secondary data, that is operational budget reports, item sales report of food and beverages in 2017, quantity and price of food and beverage that obtained from BRC Bar & Restaurant through interview and documentation. Analysis techniques that used in this research are quantitative analysis technique by calculating the ratio of effectiveness, ratio of efficiency, variance analysis, and profitability ratio and also used descriptive qualitative technique which explains the cause of variance and the impact of budget variance to financial performance. The results show that the effectiveness level of operational budget implementation in 2017 is still less effective, because it has a ratio below 90,01% caused by the variance in operating income and for the efficiency level of operational budget implementation is still less efficient because it has a ratio above 65,01% due to the variance in operational costs. The difference in operational budget that occurs affects the decreased financial performance seen from profitability ratios. This shows that the implementation of the operational budget that has been arranged is still not going well.
SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar Ni Putu Sri Prajayanti; I M Sudana; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2409

Abstract

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.
Management Accounting and Measurement of Environmental Financial Performance at PT. Indo Bali Fish as a Form of Corporate Social Responsibility I G Y Pradipta; I M Sudana; I W P Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to Determine the application of environmental management accounting and financial performance compute environment in PT. Indo Bali Fish. Methods of the data analysis used in this study was a comparative descriptive method and quantitative analysis, by identifying environmental costs and prepare environmental financial statements. Based on the results of the study, showed that PT. Indo Bali Fish have yet to implement environmental management accounting. This is evident from the lack of special treatment for environmental reporting costs at PT. Indo Bali Fish. After calculating the environmental financial performance of the company, the general financial performance of PT. Indo Bali Fish is good but there needs to be some improvements to waste management activities generated in order to have a positive impact both the corporate environment and surrounding communities.
Analysis of The Effectiveness and Efficiency of Working Capital on LPD in Dalung Village Ade Aprilia Arta Sari; I M Sudana; I M D J Sulastra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2143

Abstract

The purpose of this study was to determine the effectiveness of working capital use in terms of cash turnover ratios and receivable turnover ratios and to determine the efficiency of working capital use in the LPD Dalung Village. The analysis technique used in this study is quantitative and qualitative analysis. Based on the results of the analysis conducted shows the effectiveness of working capital use when viewed from the ratio of cash turnover, which in 2015 was considered less effective, in 2016 was considered quite effective, in 2017 was considered very effective, and in 2018-2019 it was considered quite effective. Meanwhile, if seen from the receivable turnover ratio, where in 2015 was considered very effective, in 2016, 2017, 2018 was considered quite effective, and in 2019 it was considered less effective. The efficiency of using working capital from 2015-2019 when viewed from the working capital turnover ratio, where in 2015 was considered very efficient, in 2016, 2017, 2018 and 2019 it was considered quite efficient. Whereas if seen from the profit ratio, which in 2015 was considered very efficient, in 2016, 2017 and 2018 it was considered quite efficient, and in 2019 it was considered less efficient.
Analysis of Food and Beverage Cost Control in WBS N G A P P Rahmayanti; I M Sudana; I M D J Sulastra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1801

Abstract

This study aims to determine (1) the factors that cause the difference of food and beverage costs between actual costs and standard costs, (2) control of food and beverage costs at WBS. The data used in this study were food and beverage reconciliation reports, recipe cards and SOP (Standard Operating Procedures) on the functions involved in controlling food and beverage costs. The measuring instruments used to conduct this study were cost of food and beverage sold, food and beverage cost percentage, food and beverage cost percentage difference, and SOP on the functions involved in controlling food and beverage costs. The results showed that (1) the occurrence of food and beverage cost differences during these periods were due to an increase in gross cost of food sold and gross cost of beverage sold; (2) food and beverage controls is basically adequate, but is less consistent in applying the applicable SOP so that problems were found such as purchases from non-suppliers due to lack of food stocks, received goods with quantities that didn’t match the market list order or purchase order, and the implementation of standard recipe and standard portion size is not optimal in the preparation of food and beverage.
Financial Ratio Analysis to Predict The Potential of The Company’s Financial Distress With Altman Z-Score Method at PT Bali Kulina Utama N L Erawati Utami; I M Sudana; L Mei Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.518 KB) | DOI: 10.31940/jasafint.v5i1.87-93

Abstract

Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can be concluded that the potential of financial distress at PT Bali Kulina Utama in 2018-2020 is in a non financial distress condition, because the Z-Score Modification equation value is in Z”-Score > 2,6.
Analysis of the Application of Environmental Accounting as One of Social Accountability at the One Legian Hotel N P Paramitha Ardy Rahayu; I M Sudana; N N Yintayani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.787 KB) | DOI: 10.31940/jasafint.v5i2.140-145

Abstract

In the field of accounting, there is Green Accounting or environmental accounting where there are five stages of environmental cost allocation process, namely identification, recognition, measurement, presentation, and disclosure. This research is descriptive qualitative research located at The ONE Legian Hotel. Where the primary data used are inter- views while the secondary data used are archives and written documents. This study uses a constant comparative analysis that aims to compare the stages of environmental cost allocation at The ONE Legian Hotel with the 2019 Financial Reporting Conceptual Framework. The result of this research is that The ONE Legian Hotel has implemented an environmental cost allocation which consists of identification by dividing into two, environmental/natural costs and social environmental costs, then the recognition using the accrual basis method, measurement using rupiah with realization the budget that has been determined by the company, in the presentation where these environmental costs have been presented in the income statement, in the other expenses section or in the POMEC subsection for environmental/natural costs and the human resource subsection for social environmental costs. However, the disclosure has not been carried out, where detailed environmental costs are not included in the financial statements, so users of financial statements don’t know the details of the environmental costs.
Pendampingan Pengaturan Tata Letak Fasilitas Produksi Usaha Kecil Pembuatan Sanggah Kayu Bali “Labak Sari” I Gede Nyoman Suta Waisnawa; I M Sudana; I M Rajendra; I G A Oka Sudiadnyani; I N Mei Rejeki
Madaniya Vol. 4 No. 3 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.523

Abstract

Usaha kecil kerajinan sanggah kayu dan bangunan stil Bali “Labak Sari” merupakan usaha kecil ini menggunakan kayu sebagai bahan baku utama. Proses produksi atau pembuatan sanggah kayu dan bangunan stil bali menggunakan perkakas kayu bertenaga manual maupun dengan mesin penggerak. Produk yang dihasilkan berupa sanggah kayu (tempat pemujaan bagu umat Hindu di Bali) jenis sangah kayu yang dibuat yaitu: sanggah taksu, sanggah gedong, sanggah kemulan, dan piyasan. Sanggah kayu ini merupakan hasil rakitan dari berbagai jenis bagian yang berbahan baku dari kayu. Kayu yang biasa digunakan yaitu: kayu Nangka, kayu Cempaka, kayu Majegau. Tataletak perkakas produksi merupakan salah satu faktor yang sangat penting bagi uatu perusahaan yang berpengaruh pada efektivitas dan efisiensi produksi. Kondisi eksisiting tataletak fasilitas produksi ditempatkan hanya berdasarkan area kosong yang tersedia serta tidak berdasarkan urutan dalam proses produksi. Metode yang digunakan pada perancangan tataletak adalah Activity Relationship Chart (ARC). Penempatan fasilitas-fasilitas produksi pada UMKM Labak Sari yang belum ditata sesuai urutan proses pembuatan sanggah kayu maupun bangunan stil Bali yang dikerjakan, sehingga memungkinkan terjadinya aliran orang atau material yang tidak diperlukan. Berdasarkan atas permasalahan ini, tim pelaksana memberikan pendampingan dalam pengaturan tataletak mesin perkakas/fasilitas produksi. Kegiatan ini diharapkan mampu menghasilkan tataletak mesin perkakas yang sesuai dengan urutan proses dengan tetap mengedepankan faktor K3 (keselamatan dan kesehatan kerja).
Co-Authors Ade Aprilia Arta Sari I G A Oka Sudiadnyani I G Y Pradipta I Gede Made Karma I Gede Nyoman Suta Waisnawa I M D J Sulastra I M Rajendra I N Mei Rejeki I W Karman I W P Suta K F Andriani L P Sintya Dewi Luh Mei Wahyuni N G A P P Rahmayanti N L Erawati Utami N N Yintayani N P Paramitha Ardy Rahayu N W D Ayuni Ni Putu Sri Prajayanti