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This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I M D J Sulastra
Politeknik Negeri Bali
Economics, Econometrics & Finance

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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.
Co-Authors Ade Aprilia Arta Sari I M Sudana N G A P P Rahmayanti