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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 2 No 1 (2019): April 2019" : 12 Documents clear
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.
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).
The Implementation of Activity-Based Costing System in Determining the Price of Rooms at Swiss-Belhotel Rainforest I W G Mahayasa; I M A Putrayasa; P Subiyanto
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.v2i1.1287

Abstract

This study aims to determine the selling price calculation room by using Activity Based Costing System and the magnitude comparison between the selling price of the rooms Traditional Cost Accounting System with Activity Based Costing System to determine a more accurate selling price. The analysis technique used in this study was a comparative descriptive with quantitative approach. Results from this study showed that the selling price calculation room with Activity Based Costing System produces a smaller cost than the Traditional Cost Accounting System.From the results of these calculations produce The excess on the type Deluxe Room as big as Rp70.753,00, type Grand Deluxe Room for Rp81.605,00, type Junior Suite Room as big as Rp125.846,00 and type Executive Suite Room as big as Rp131.874,00. Selling price difference is due to On Activity Based Costing System use a lot of cost driver so that the results are more accurate.
Evaluation of Tangible Fixed Assets Acquisition in the Corporate Income Tax Planning Framework in Relation to Tax Efficiency at PT. Es Bali N K P Handayani; W H Utthavi; N W D Ayuni
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.v2i1.1307

Abstract

Assets are one of the most important parts of a company that must be managed properly. In the procurement of fixed assets, the company should consider the most favorable financing alternatives either in cash, credit or leasing. This research was conducted to know the application of tax planning, which purchasing alternative among of cash, credit and finance lease that gives the highest tax saving for PT. Es Bali. The data in this study is secondary data in the form of asset data purchased by the company, interest rate, interest rate to be used as discout factor, and down payment of lease paid by the company. The data collection procedure used in this research is in the form of documentation technique. The analysis by the authors in this study using quantitative data analysis techniques and data analysis techniques descriptive comperative. The results show that financial lease method provides the largest tax savings compared with other methods. Financial lease method gives tax savings of Rp. 116,978,703 for the nominal value and Rp. 236,445,409 for the present value compared to credit financing. Meanwhile, when compared with the cash method, leasing gives a tax savings of Rp. 319,927,006 for the nominal value and Rp. 397,521,943 for the present value. This is because the financial lease has a deductible expense tax deductions more than the method of cash and bank credit.
Evaluation of the Operational Budget Variance and Its Impact on Financial Performance at BRC Bar & Restaurant K F Andriani; I W Karman; I M Sudana
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.v2i1.1288

Abstract

This research aims to determine 1) Effectiveness of operational budget implementation in 2017 at BRC Bar & Restaurant. 2) Efficiency of operational budget implementation in 2017 at BRC Bar & Restaurant. 3) The impact of the budget variance on the financial performance of 2017 at BRC Bar & Restaurant. This research used primary data that is the form of tolerance limits deviations, effectiveness and efficiency criteria, and cost percentage, and also used secondary data, that is operational budget reports, item sales report of food and beverages in 2017, quantity and price of food and beverage that obtained from BRC Bar & Restaurant through interview and documentation. Analysis techniques that used in this research are quantitative analysis technique by calculating the ratio of effectiveness, ratio of efficiency, variance analysis, and profitability ratio and also used descriptive qualitative technique which explains the cause of variance and the impact of budget variance to financial performance. The results show that the effectiveness level of operational budget implementation in 2017 is still less effective, because it has a ratio below 90,01% caused by the variance in operating income and for the efficiency level of operational budget implementation is still less efficient because it has a ratio above 65,01% due to the variance in operational costs. The difference in operational budget that occurs affects the decreased financial performance seen from profitability ratios. This shows that the implementation of the operational budget that has been arranged is still not going well.
Analysis of Transfer Pricing Method Determination in Transfer Pricing Documentation Practice at PT ABC Denpasar N K Suandari; N S Hardika; I M Wijana
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.v2i1.1302

Abstract

PT ABC conducts an affiliated transaction with PT KLM and fulfills one of the conditions which require holding and storing transfer pricing documents in accordance with PMK No. 213 / PKM.03 / 2016. In carrying out its obligations, the first thing that PT ABC must do is to determine the transfer price method and PT ABC have to know the documents that need to be prepared in fulfilling its tax obligations. This study is intended to analyze the determination of transfer pricing method in the practice of transfer pricing at PT ABC and to find out the documents that should be prepared by PT ABC in the practice. The data used in this study are primary data obtained from interviews and secondary data obtained through documentation. The analysis technique used in this study is qualitative descriptive. Based on the results of the study, the transfer pricing method that suits with the condition of PT ABC is Comparable Uncontrolled Price/CUP. Documents that should be prepared by PT ABC are local documents.
The Analysis Of Hotel Room Cost Based on Activity Based Costing System at “RTS” Baturiti L G R D Rahayu; I N Subratha; I W P Suta
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.v2i1.1289

Abstract

The purpose of this research to analyze and reveal the cost of hotel room based on Full Costing at Royal Tulip Saranam Resort & Spa (RTS) Baturiti, the cost of hotel room based on Activity Based Costing System (ABCS) at RTS Baturiti, and knowing the efficiency of the cost of hotel room based on ABCS at RTS Baturiti. The application of ABCS method at RTS Baturiti is expected to control costs better than to use of the Full Costing method in the hotel because the ABCS method allocates activity-based costs so as to provide a more accurate cost measurement of activity cost triggers. The result of the cost of hotel room by using ABCS, when compared with Full Costing method, it is seen that room type Saranam Room, Saranam Retreat, Deluxe Saranam, Saranam Deluxe Family, Saranam Suite shows the smaller difference from the stipulation of basic expenses in RTS Baturiti, show that for Saranam Room Rp 52.767, Saranam Retreat Rp 29.699, Saranam Deluxe Rp 328.263, Deluxe Family Saranam Rp 210.183 and Saranam Suite Rp 837.689. As for the type of room Hiltop Villa shows a larger difference around Rp 1.943.022. The difference is due to the cost of the cost driver in each room type. ABCS is able to allocate the cost of activity to each room type appropriately based on the consumption of each activity.
Comparative Analysis of Article 21 Income Tax Calculation to Make Income Tax Expenses Efficient (Case Study at PT. BTS) N S Yulianti; I D M Partika; I M S A Jaya
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.v2i1.1304

Abstract

For a company tax is a burden that can reduce the amount of profit earned, so the company needs to perform an action to minimize the amount of tax payable. Effort to minimize tax in accordance with tax provisions are often referred to tax planning. Tax planning for income tax article 21 is very important for a company, because in addition to earn a profit as much as possible, the company must also pay attention to the welfare of its employees. In conducting a tax planning, in addition to pay attention to the welfare of its employees, the company must also consider the impact of tax planning for the company, so that a company should choose the right method in the calculation of taxes, especially income tax article 21. This research intended to determine the effect of tax planning comparative in three policies/ cutting methods of Tax Article 21 in an effort to efficiently tax payable on PT. BTS. Type of data used in this research is secondary data obtained through the documentation and data analysis technique used is quantitative descriptive. Based on the research results, comparison of the calculation of income tax article 21 by using gross method, net method, and gross up method, the most efficient is gross up method or giving allowances amounted to taxes payable. From the comparison of the three calculations performed, gross up method generating efficiency of the corporate income tax payable in 2017 amounting to Rp 286.786.757,00 compared to other methods. But because of replace enjoyment into allowances, the company paid an additional income tax article 21 amounting to Rp 118.117.750,00, so the total corporate income tax savings after an increase in income tax article 21 is Rp 168.669.007,00. (Rp 286.786.757,00 - Rp 118.117.750,00).
Analysis of Cost Control on Food and Beverage in Mercure Resort Sanur A.A Istri Yunita D.D.A.S; I M M Arsana; L M Wahyuni
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.v2i1.1285

Abstract

There is a deviation in the cost of food and beverages between the standard cost and the actual cost. Likewise, the weakness in controlling the cost of food and beverages. The purpose of this research, which is to identify the cause of conflict between the standard (standard cost ) with the actual cost (actual cost) food for breakfast and beverage for cocktail, and to know how the control costs of food for breakfast and beverage for cocktail. Data collection method used in this research, namely the observation, interview, and documentation. To achieve the quantitative analysis is used to calculate the cost of food and beverage are sold, cost variance, economic order quantity (EOQ), safety stock, maximum inventory and re-order point and descriptive-qualitative analysis technique. The results of research conducted by using data collected showed that 1) The deviation between standard cost and actual cost food for breakfast and beverage for cocktail is caused by increasing percentage of purchasing, any shortage of food for breakfast and beverage for cocktail and the amount of processing raw materials which is not accordance with the standard recipe. 2) Cost control of food and beverage is not optimally, where the employees are inconsistent in running the Standard Operating Procedure (SOP) and there are advantages and disadvantages of inventory due to those not do the calculation economically so that the differences are unfavorable.
Internal Audit of Food and Beverage Inventory at Astagina Resort Villa and Spa Legian (Case Study of January and March 2018) M M Purwaniwati; D P Suciwati; C Ardina
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.v2i1.1306

Abstract

This study aims to test the internal audit which is divided into operational audit and financial audit of food and beverage inventory at Astagina Resort Villa & Spa Legian. During this time, there is always variance in the inventory of food and beverage between the amount of the system and the physical amount The primary data are accounting system of purchase and sale of food and beverage inventory and how to calculate the ending balance of food and beverage inventory. The secondary data are standard operational procedure, organizational structure, result of physical calculation and record of physical quantity of supply of food and beverages in January and March 2018. Descriptive qualitative and quantitative is as a analytical technique. The results of the operational audit show weaknesses in the Company's Internal Control System such as do not use copy of the form, the absence of a surprise audit, the absence of job rotation, and the company does not entablishment of an internal supervisory unit. While the results of financial audits indicate the difference of more and less on the physical calculation of inventory with the record.

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