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I Gede Made Karma
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igmkarma@pnb.ac.id
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jasafint@pnb.ac.id
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Jl. Raya Uluwatu No.45, Jimbaran, Kec. Kuta Sel., Kabupaten Badung, Bali 80361
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INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : http://dx.doi.org/10.31940/jasafint
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on issues on Accounting (Financial Accounting, Management Accounting, Public Accounting, Auditing, and Accounting Information Systems), Finance (Capital Market, Financial Statements Analysis, and Financing), and Tax (Income Tax, VAT, Tax Audit, and Tax Accounting).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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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.
Time Budget Pressure as Moderating Variable on the Effect of Professionalism, Experience and Audit Fee on Audit Quality I K A Wiguna; I B A Yasa; A A P Suardani
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.v2i2.1549

Abstract

Audit quality is the probability of an auditor where the auditor can find violations in his client's accounting system and report it in the audit report. Audit quality is influenced by various factors including professionalism, audit experience, audit fees and time budget pressures. This research aims to analyze the influence of professionalism, audit experience, and audit fees on audit quality, whether time budget pressures moderate the influence of professionalism, audit experience, and audit fees on audit quality. The population in this research are auditors who work at the Public Accounting Firm in Bali that were registered in the IAPI 2019 directory. The samples of this research are 70 auditors. This research use saturated sampling method. The analysis technique used in this research is modeling techniques with partial least square (PLS) through SmartPLS 3.0 application. The results of this research indicate that professionalism has a positive and significant effect on audit quality. Audit experience has a positive effect but not significant on audit quality. Audit fee have a positive and significant effect on audit quality. Time budget pressure does not moderate the influence of professionalism, audit experience and audit fees on audit quality.
The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT N M S Ambarawati; W H Utthavi; L M Wahyuni
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.v3i2.2126

Abstract

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.
Analysis of Food & Beverage Inventory Control using Economic Order Quantity Method to Minimize Inventory Cost at Bali Taum Resort N K I Widiastini; I P M Astawa; I G M Karma
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.v2i1.1290

Abstract

Food & beverage material procurement is still being a problem at Taum Resort Bali because inventory purchases only use estimates, causing inventory costs to be quite high. The purpose of this study is to determine the control of food & beverage supplies using the economic order quantity method at Taum Resort Bali, and to find out that food & beverage supplies controlling using economic order quantity methods can minimize inventory costs at Taum Resort Bali. This research is conducted to analysis of food & beverage inventory control using economic order quantity method to minimize inventory costs at Taum Resort Bali. The results of the analysis show that inventory control using the EOQ method includes determining the amount of economic purchases, minimum inventory, maximum inventory, and reorder. The use of this EOQ method can minimize food & beverage inventory costs for food supplies including Beef Sausage by 27% Fine Chicken by 27%, Bacon Streaky LFS by 13% and overall by 23% for a year. For beverage supplies include Bali Moon 9 Vodka 700 ml by 6%, Beer Bintang Pint Small 330 ml by 21%, Coca-Cola 330 ml by 56% and overall by 33% for a year. Trough this research, it is expected that companies can carry out inventory control especially to supply food & beverage by implementing the EOQ method because the company can find out how much inventory purchases are economical, the minimum amount of inventory held, the maximum amount of inventory that can be stored in the warehouse, and reorder time so that the cost inventory can be minimized.
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 Analysis of Taxpayer Compliance Related to Tax Amnesty Policy at Tax Office Tabanan N L K M Windari; W H Utthavi; N W D Ayuni
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

This study aimed to know the successful implementation of tax amnesty policy to improve taxpayer compliance at Tax Office Tabanan. The analysis technique used in this study is comparative method by using statistical test. The statistical test performed are Normality Test, Homogeneity Test, and Independent Sample T-Test that used to test the level of taxpayer compliance that measured using four indicators, namely: (1) Amount of Tax Receipts; (2) Number of Administrative Sanctions Issued; (3) Number of Taxpayers Who Late In Delivering Periodic Tax Return (Income Tax Article 21); and (4) Amount of Notice of Tax Collection Issued. Data of these four indicators measured in the period before tax amnesty policy was enacted (1 October 2015 until 30 June 2016) and the period after tax amnesty policy was enacted (1 April 2017 until 31 December 2017). The results of this study showed that there are no significant difference between taxpayer compliance after the enactment of tax amnesty policy and before the enactment of tax amnesty policy. This condition occur because the effect of tax amnesty can be seen in long term, low participation of taxpayers on tax amnesty program, and low awareness of taxpayers on their tax obligations.
Analysis of Receivables Management to Minimize Bad Debts at Go Vacation Indonesia N L R Yuliasari; I K Suandi; I G A O Sudiadnyani
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.v2i2.1545

Abstract

This study aimed to describe 1) credit analysis in Go Vacation Indonesia 2) assessment of management of receivable accounts in Go Vacation Indonesia 3) management of receivable accounts to minimize bad debts in Go Vacation Indonesia. The data that was used for this study were aging account receivable schedule, credit sales data, credit standards, and receivable accounts policy. The measuring instruments that was used to carry out this research were 5C analysis to analyze the standard credit facility, assess the management of receivables which included billing and collecting of receivables policies to analyze compliance with policies and ratios related to receivable accounts to evaluate management of receivable accounts, management of receivable accounts minimized bad debts to minimize bad debt expenses. The results of the study showed that the 5C analysis for credit facility granting standards had fulfilled the requirements. Billing and collecting receivables were not effective yet because they did not appropriate with the policy. The results of the ratio of receivable accounts were not optimal. Bad debt expenses that could be minimized in 2016 was Rp59,893,531, in 2017 was Rp80,185,316, in 2018 was Rp69,989,977.
Management Auditing: Controlling Food and Beverage Costs at The Oberoi Bali Hotels A A M Y Fitri; I B A Yasa; I N Mandia
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

This study examines the effectiveness and efficiency of controlling food and beverage costs and reveals findings obtained during the management audit, so that appropriate recommendations can be given for better company’s performance in the future. The analysis technique uses quantitative and qualitative descriptive. Data sources are primary and secondary data obtained through observation, interviews, documentation and questionnaires. This study shows that food and beverage costs are still above the company's standards, so that effectiveness and efficiency can’t be achieved. Companies need to supervise the purchase of raw materials, use entertainment fees, and food spoiled so that food and beverage costs can be controlled properly. In addition, food and beverage sales must be increased in order to meet sales targets, so as to provide maximum benefits for the company.
Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019 Ni Putu Gita Pradhnya Sari; I W Karman; Istiarto Istiarto
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.v3i2.2138

Abstract

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
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 – 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 – 2017 financial statement. Data analysis methods used in this study is the method of simple linier regression analysis at a significance level of ἀ=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).

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