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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax
I M Suarta
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Analysis and Evaluation of Internal Control on Accounting Information System of Cash Receipt and Cash Payment at Unit Simpan Pinjam, KPN Politeknik Negeri Bali Based on COSO N P T R Arisanthi; I K Parnata; I M Suarta
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 research aims to analyst and evaluate the internal control in accounting information systems of cash receipt and cash payment which applied at Unit Simpan Pinjam Koperasi Pegawai Negeri (KPN) Politeknik Negeri Bali (PNB). The evalution of this reseach is expected to increase th e internal control in accounting information system of cash receipt and cash payment and decrease risks of fraud, irregularity, and robbing of assets at KPN PNB.The kind of this research is case study, which the data were obtained by interview, observation, and documentation. Analyst technique was used in this research is descriptive and comparative which means that the realization of internal control at unit simpan pinjam KPN PNB was compared with the theory of internal control based on COSO. The result of this research showed that Unit Simpan Pinjam KPN PNB has four kind of cash receipt activities and four kind of cash payment activities. Those activities are general savings, be spaced savings, fixed deposit, and loan/credit. The result of internal control evaluation at unit simpan pinjam showed that there are two from five components of internal control based on COSO’s theory were same with realization of internal control in unit simpan pinjam. Those are control environment’s components and information and communication’s components. The other components such as risk evalution, control activities, and monitoring’s components were not matched between theory and realization.
The Effect of Budgetary Participation, Budget Emphasis, and Compensation on Budgetary Slack at Ayodya Resort Bali N K Dwiandriani; I M M Arsana; I M Suarta
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.v2i2.1539

Abstract

The directors and managers at Ayodya Resort Bali participated in company budgeting and were pressured to be able to achieve budgeting target, therefore, the directors and managers simplified budgeting target achievement through budgetary slack to gain compensation in the form of bonus. This study aimed to know the effect of budgetary participation, budget emphasis and compensation on budgetary slack both partially and simultaneously at Ayodya Resort Bali. The type of data used in this study was primary data obtained through distributing questionnaire to the respondents consisted of the directors of each department and the managers of each section per department at Ayodya Resort Bali. The sampling methods used in the study were saturated sampling technique for all directors and simple random sampling technique for the managers. The data were analyzed by using simple linear regression analysis and multiple linear regression analysis. The results of the study showed that: (1) Budgetary participation had a significant positive effect on budgetary slack. (2) Budget emphasis had a significant positive effect on budgetary slack. (3) Compensation had a significant positive effect on budgetary slack. (4) Budgetary participation, budget emphasis and compensation stimultanouesly had a significant positive effect on budgetary slack. This suggests that increased participation in budgeting followed by negative behavior and high emphasis on achieving the target budget for compensation will tend to increase the occurrence of budgetary slack.
The Taxpayers Growth and Tax Receipts Relating to the Application of PP 23 of 2018 at KPP Pratama Denpasar Timur S D A P P Satrianingrum; I D M Partika; I M Suarta
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.v3i1.1809

Abstract

Due to less optimal of the application of PP 46 of 2013 makes government attempting to reform this rule by replacing PP 23 which came into force since 1 July 2018 by lowering the final tax rate to 0.5%. This rule is expected to be able to increase the growth of taxpayers and due to the decrease in tax rates will affect tax receipt. The purpose of this research is to determine the differences in taxpayer growth and tax receipt before and after the application of PP 23 of 2018 at KPP Pratama Denpasar Timur. This research method uses comparative with hypothesis testing using statistical tests with the Independent Sample T Test method for the taxpayer growth variable and using the Man Whitney U test method for the tax receipt variable. The results of the taxpayer growth analysis show a significant difference between the growth of taxpayers before and after the application of PP 23 of 2018 with an average increase of 0.05%. The results of the tax receipt analysis show that there is a significant difference between tax receipt before and after the application of PP 23 of 2018 with decrease tax receipt of 23%.
Analysis of Receivables Management to Minimize Uncollectible Receivables at Taum Resort Bali P A Rahayu; I K Suandi; I M Suarta
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.v2i1.1305

Abstract

This study aims to determine 1) accounts receivable management at Taum Resort Bali 2) how much receivable loss reserves must be formed by Taum Resort Bali. The data used in this study are aging schedule account receivable, credit sales, total receivables, receivable policies, credit standards and collection of accounts receivable. The measuring instrument used to conduct this research is 5C analysis to analyze crediting standards, receivable policies to analyze compliance collection and collection of accounts receivable, ratios related to accounts receivable such as accounts receivable turnover ratio, ratio of average days of receivable billing, arrears ratio and billing ratio to assess the performance of accounts receivable, a backup method to calculate allowance for receivables losses. The results showed that the overall receivables management was classified as not good after being analyzed using three indicators. The first indicator is fulfilled based on 5C analysis for crediting standards. The second indicator is not met because the collection and collection of receivables is not in accordance with hotel policy. The third indicator is not fulfilled because the results of the performance analysis of accounts receivable using the ratio is not optimal. The amount of uncollectible receivables is high, so the need for the establishment of receivables loss reserves. In 2015 the allowance for receivables losses was set at Rp.43,938,899.00, in 2016 amounted to Rp.63,635,501.00 and in 2017 amounted to Rp.101,042,527.00.
The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali I G M Wisnu Cahyadi Putra; I B Anom Yasa; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.619 KB) | DOI: 10.31940/jasafint.v4i2.121-126

Abstract

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.
Accounting Treatment of Corporate Social Responsibility at PT Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai - Bali Lady Biansa Manora Hidayat; I K Suandi; I M Suarta
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 (450.712 KB) | DOI: 10.31940/jasafint.v5i1.34-38

Abstract

Social responsibility accounting is a tool for companies to disclose social activities as a form of accountability to stakeholders and the community. The aim of this research is to analyze the social responsibility accounting treatment at PT AP I Bali Branch Office. Collecting data in this research using documentation techniques. In the validity of the data using a credibility test which is carried out by triangulation and holding a member check. This research uses a descriptive qualitative analysis technique. The results of the research indicate that (a) PT AP I Bali Branch Office in presenting reports on social responsibility outside of financial statements is in accordance with what is stated in PSAK No. 1 Regarding the Presentation of Financial Statements and (b) the social responsibility accounting reports carried out by PT AP I Bali Branch Office are in accordance with Law no. 40 of 2007 concerning Limited Liability Companies and Ministerial Regulation PER-02/MBU/04/2020 are reviewed through the form of the PKBL Report which is in accordance with the report format in the Circular Letter of the Minister of BUMN No. SE-02/MBU/Wk/2012.
Co-Authors I D M Partika I G M Wisnu Cahyadi Putra I K Parnata I K Suandi I M M Arsana Ida Bagus Anom Yasa Lady Biansa Manora Hidayat N K Dwiandriani N P T R Arisanthi P A Rahayu S D A P P Satrianingrum