Article Per Year (5 Year)
p-Index From 2019 - 2024
0.888
P-Index
This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax
I N Sugiarta
Politeknik Negeri Bali
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analysis of Risk Control Accounts Receivable on Unbillable Melia Bali Indonesia in Nusa Dua N K R Ariantini; I N Sugiarta; Istiarto Istiarto
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

Credit sales policy was an attempt by management Melia Bali Indonesia to increase the volume of profit. Credit sales will generate the receivable, the high amount of receivables led to an increased risk of bad debts at the end of the period. Therefore, it is necessary to control credit risks that can be controlled uncollectible. This study aims to (1) know the condition of the loan, (2) determine the management of the receivables, (3) determine the risk of the receivables at the Melia Bali Indonesia. This study uses data in the form of aging schedule and credit sales summary Melia Bali Indonesia. The analysis is used to analyze the condition of the loan is 5C analysis, the analysis used to analyze the management of accounts receivable is Receivable Turn Over, Days of Receivable, Arrears ratio, and the ratio of Billing. The analysis is used to analyze the risk of accounts receivable is a trend analysis. The results showed a lack of effective lending rules because only two of the five principles of 5C met. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized.
The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU I Nyoman Aditya Putra; M Dana Saputra; I N Sugiarta
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.v4i1.2420

Abstract

Green accounting is how to include the consequences of an event concerning the environment in financial statements. This study aims to determine whether environmental cost management at CV. DBU in Denpasar City based on green accounting. This research was conducted at the meat processing company due to their operational activities using an interpretive approach to CV. DBU. Data collection was carried out by interview technique and other secondary data support. The results of the study stated that CV. DBU based on the discussion, it was known that the implementation of green accounting has a positive impact on efforts to prevent environmental pollution. In addition, the implementation of green accounting also has an impact on increasing business sustainability. With the application of environmental accounting or green accounting the company will pay more attention to environmental problems. By paying attention to the environment, business continuity would be guaranteed.
Analysis of Sales Budgeting Process in Fox Harris Hotel Jimbaran Beach N K A M P Dewi; I N Sugiarta; D P Suciwati
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.v3i1.1808

Abstract

This study aims to describe sales budget preparation process at Fox Harris Hotel Jimbaran Beach. The preparation of the sales budget uses a free hand method by sales forecasting with intuition so that unfavorable variance may occur. Budget reports made by Revenue Manager are not based on accurate analysis. The purpose of this research is to learn how to arrange a sales budget at Fox Harris Hotel Jimbaran Beach. This research method uses quantitative and qualitative descriptive analysis technique. Quantitative analysis technique by calculating standard errors in the preparation of the budget and analysis of the variance of the sales budget on the budget implementation. The data in this study are primary and secondary obtained from interviews, documentation and observation. The result of the study shows that the right method in preparing the sale budget in Fox Harris Hotel Jimbaran Beach is a quadratic method. Difference in the sales budget due to the difference in the quantity and the difference in price.
The Influence of Average Collection Periods on Cash Ratio, Net Profit Margin, and Return on Assets at PT Angkasa Pura I Persero Branch of I Gusti Ngurah Rai International R Ristanti; I N Sugiarta; I M Ariana
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.v2i1.1308

Abstract

Account receivable has a very important role in the company. Account receivable arising from the occurrence of credit sale transaction. Account receivable is able to boost profits once a certain risk. For a company that claimed to be more careful in managing their receivable in both the delivery and billing. This research was conducted at PT Angkasa Pura I (Persero) Branch of I Gusti Ngurah Rai International Airport โ€“ Bali. The purpose of this study is to know the influence of average collection periods to cash ratio, net profit margin, and return on assets. Type of data used in research is secondary data from period 2005 โ€“ 2017 financial statement. Data analysis methods used in this study is the method of simple linier regression analysis at a significance level of แผ€=5%. This linier test is using IBM SPSS version 23.The result showed that average collection periods has significant effect on the cash ratio because the significance value is less than 0.05 (0.00<0.05) and average collection periods also has significant effect on the net profit margin because the significance value is less than 0.05 (0.003<0.05). Instead, average collection periods has no significant effect on return on assets because significance value is more than 0.05(0.062>0.05).
Analysis of Financial Statements to Measure the Level of Health in The LPD of Pecatu Village, South Kuta, Badung N W Indah Leonita; I N Sugiarta; Paulus Subiyanto
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 (491.203 KB) | DOI: 10.31940/jasafint.v5i1.56-62

Abstract

The Village Credit Institution (LPD) is an institution that operates in the financial sector belonging to the village which is developing and providing benefits both in terms of social, economic and cultural aspects to its citizens, so it is necessary to improve performance and preserve its existence. As a part of the traditional village unit in Bali, the LPD has the function of collecting funds and distributing credit and loans to the community. The level of soundness of the LPD shows the institution's ability to utilize its assets productively and efficiently and can manage the continuity of the business that is run effectively, so that it will encourage the continuity of the business. This study aims to measure the level of financial health using the CAMEL method on Village Credit Institution (LPD) of Pecatu Village, South Kuta, Badung in the period 2018 to 2020. Qualitative descriptive analysis is used to interpret the results of the calculation of financial ratios consisting of aspects of Capital, Assets, Management, Earning, and Liquidity. The result of this is the combined scores of all aspects obtained for 2018 is 79,37%, in 2019 is 80,77%, and in 2020 is 65,90%. Therefore it can be concluded that for 2018 and 2019 the financial health level of the LPD of Pecatu Village is in a fairly healthy condition, while in 2020 the financial health level of the LPD of Pecatu Village is in an unhealthy condition
Co-Authors Desak Putu Suciwati I M Ariana I Nyoman Aditya Putra Istiarto Istiarto M Dana Saputra N K A M P Dewi N K R Ariantini N W Indah Leonita Paulus Subiyanto R Ristanti