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I Gede Made Karma
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jasafint@pnb.ac.id
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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 12 Documents
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Search results for , issue "Vol 1 No 1 (2018): October 2018" : 12 Documents clear
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

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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.
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

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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.
Tax Audit Analysis of Chicago Enterprise LTD in Preventing the Tax Lawsuit Strategies on Dispute The Notice of Tax Underpayment Assessment of Income Tax Article 21 in Tax Court of Jakarta I P W R Pranata; N S Hardika; P D Hudiananingsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

This study aims to analyze the process of tax audit of Chicago Enterprise, Ltd that raises Notice of Tax Underpayment Assessment of Income Tax Article 21 and to formulate appropriate and targeted strategies in winning a lawsuit in the Jakarta Tax Court. The data used are qualitative and quantitative data. Sources of data are primary and secondary data. Data collecting process used are observation, interview, and documentation. Researcher uses qualitative data analysis technique, whereas tax audit data was analyzed and compared with the tax law to prove the mal procedures on the investigations. The result of the research proves that Notice of Tax Underpayment Assessment Number 00003/201/15/525/2017 has violated the provisions of taxation such as PMK 184/PMK.03/2015 on Procedures of Inspection, where the examiner does not follow the rules and stages of investigations and ignore the rights of taxpayers that should be obtained in the process of investigation; PMK 183/PMK.03/2015 Procedures for Issuance of Tax Assessment Letter and Tax Claims, where SKPKB has been issued and delivered by courier when the taxpayer is still in the process of final discussion of investigation results in KPP Pratama Klaten; Instructions of the Director General of Taxation No. 12/PJ/2016 concerning the policy of issuance of instruction/approval/assignment and execution of inspection during the tax amnesty periode where KPP Pratama Klaten issues tax assessment in the period of tax amnesty and does not provide an opportunity for taxpayers to join the program. Because of that the company supplicates the judges to grant the lawsuit.
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

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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.
Cost-Volume-Profit (CVP) Analysis as a Profit Planning of Tour Packages at PT Tour East Indonesia, Denpasar A A P R Dewi; C Ardina; A A P Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

PT Tour East Indonesia is one of the companies engaged in travel agents in Bali. This company has not implemented a cost-volume-profit (CVP) analysis in preparing profit plans. This study aims to determine the level of tour package sales s at the level of break even, to determine the level of sales of tour packages that must be achieved in 2018 if the company wants a profit of 20% from 2017 and to analyze the level of margin of safety so that the company does not suffer losses in 2018. This study uses secondary data types. Data collection is done through interviews, documentation and observation. The analytical techniques used are descriptive quantitative analysis techniques including the least squares method to separate semi variable costs, contribution margin, break even point analysis, margin of safety analysis and profit planning analysis. The results of this study indicate that the analysis of cost-volume-profit (CVP) can help management in profit planning and also provide information on the break-even sales value of the tour package for 2018 amounting to Rp. 5.915.226.769 or 1.352 pax or 27% of sales budgeted in 2018. If the company wants to achieve a profit target of 20% of year profits 2017, then the tour package sales volume that must be achieved is Rp. 27.753.815.507. The level of security of the company's sales decline so as not to suffer losses in 2018 by 73%.
Influence of Advertising Expense and Cost of Room Sold on Room Revenue in ISBD K W Angga; I N Subratha; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Ibis Style Bali Denpasar room revenue has decreased over the past 3 years despite having issued advertising Charges and set the appropriate room rates but room revenue is still not maximal. This study aims to determine the effect of Advertising Expenses and Room Sales Cost on Room Revenues at Ibis Style Bali Denpasar. The independent variables used in this study are Advertising Expenses and Room Sales Cost and for the dependent variable in this study is Room Revenue. The research method used is classic assumption test, correlation analysis, determination analysis, multiple linear regression analysis, t test and f test by using the help of the SPSS 24.0 program. Based on the results of the study and the results of data analysis, the variable advertising costs affect room revenue, which shows the results of the t-count value of 4.909 is greater than the t-table of 1.68 with t-count in the rejection area h0 means h0 is rejected and ha is accepted . The cost of room sales affects the room income which shows the results of the t-count value of 1.967 greater than t-table of 1.6 with t-count in the rejection area h0 means that h0 is rejected and ha is accepted. Advertising expenses and room sales costs of room revenue have an F-count value of 52.073 greater than f-table of 2.42 with f-count being in the rejection area h0 means that h0 is rejected and ha is accepted. The coefficient of determination shows a value of 0.698, this shows that the advertising burden and cost of room sales are partially and simultaneously contributing 69.8% to room revenue. From the explanation above, it can be concluded that there is an influence between advertising expenses and room sales cost of rooms on room revenues both partially and simultaneously. Thus, the hotel is expected to pay more attention to advertising spending and ensure that the room price is appropriate because it affects the room revenue obtained by the hotel.
Analysis of Accounting Treatment on Social Responsibility at PT. Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai- Bali N W A Sumantini; D P Suciwati; I G M Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Accounting of social responsibility is a useful tool for the company in expressing social activities. This research aims to assess the treatment of social responsibility accounting at PT Angkasa Pura I Bali in accordance with PSAK No. 1 Paragraph 14, law 40 of 2007 and regulation of the minister of SOEs No. PER 02/MBU/7/2017. Technique of collecting data using interview method, observation and documentation. Analysis technique of this research is descriptive qualitative analysis technique and quantitative descriptive analysis technique by using index Wallace. Result of analysis of accountancy treatment of social at PT Angkasa Pura I Bali show accounting treatment of social responsibility has been in accordance with PSAK No.1 Paragraph 14 that has to make a separate report in the Partnership Program and Community Development Report, Main Financial Statements and Sustainability Report. Reporting accounting for socially responsible accountability applied by PT Angkasa Pura I Bali is in conformity with Law 40 of 2007 Article 74 and Regulation of the Minister of SOEs. PER-02/MBU/7/2017 which can be reviewed the form of Partnership Program and Community Development Report consist with guidance on the format of BUMN Minister's Circular Letter no. SE-02/MBU/Wk/ 2012. Social responsibility accounting disclosures presented in the sustainability report at PT. Angkasa Pura I (Persero) based on the GRI G4 guideline produce an index Wallace of 37%.
Analysis of Budgeting and Variance of the Operating Budget with Realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit in Badung for Year 2017 D M S Dewanta; I M A Putrayasa; P Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

This research aims to know the budgeting and the cause of variance between operating budget and realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit. The data analysis technique used in this research are quantitative analysis and descriptive qualitative analysis. Result of this research showed that PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit perform budgeting using mixed method (Top Down and Bottom Up) with procedures and budgeting reference which already accordance with the board of directors decision and budgeting theory. The cause of operating income variance are tenant factor, recording, parking rate, and natural disaster. The cause of operating cost variance are employee factor, program, and natural disaster.
Performance Measurement Using Balanced Scorecard in Prime Plaza Hotel Sanur-Bali M T P Chrisanti; I M M Arsana; L M Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Performance measurement of Prime Plaza Hotel Sanur-Bali focuses on financial and customer aspects. That measurements are not enough to describe the entirety performance of the company. The entirety performance can be measured by balanced scorecard concept. The purpose of this research is to determine the performance of Prime Plaza Hotel Sanur-Bali using Balanced Scorecard concept based on financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Data collections were through observation, interview, documentation, and questionnaires. The result showed that the performance of financial perspective is good, measured by the ratio of liquidity, solvability, activity, and profitability. Customer’s perspective shows the customer is satisfied with the services and facilities. The perspective of internal business process shows there is some innovations and after-sales service, the efficiency of service time check in and check out still need improvement. The learning and growth perspective shows the employees are satisfied with their work, and low employee retention rates. In general, the performance of Prime Plaza Hotel Sanur-Bali is good. However, it still needs improving the efficiency of service time, human resource management orientation that concerns welfare, optimization of asset management.
Unit Cost Analysis in Radiology Department of Balimed Hospital: An Application of Activity Based Costing Technique I G A A Pramitari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Purposes of this research are (1) to find out the application activity based costing on the calculation of unit cost in Radiology Department of Balimed Hospital (2) to find out the difference between the application of activity based costing and conventional costing method. In performing this research Analysis technique used descriptive analysis technique with a comparative approach used to discuss unit cost difference. Result of the research show there are three stages in implementing an activity based costing system in calculating unit costs in a hospital. First, an activity analysis is carried out along with the costs of the unit in the hospital, in this case the radiology installation. Each of the existing costs will be allocated to activities using consumption drivers resources, after obtaining the cost per activity, then the costs will be allocated to the cost object in the form of various actions by using the appropriate activity cost driver. Calculation of unit cost for each action by using the activity based costing system to provide different information compared to the double distribution method currently applied by the company. Activity based costing is able to provide a more precise calculation in the radiology department.

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