Journal of Applied Sciences in Accounting, Finance, and Tax
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).
Articles
12 Documents
Search results for
, issue
"Vol 3 No 1 (2020): April 2020"
:
12 Documents
clear
<![CDATA[Analysis of Sales Budgeting Process in Fox Harris Hotel Jimbaran Beach ]]>
<![CDATA[N K A M P Dewi]]>;
<![CDATA[I N Sugiarta]]>;
<![CDATA[D P Suciwati]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1808
<![CDATA[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.]]>
<![CDATA[Analysis of Food and Beverage Cost Control in WBS ]]>
<![CDATA[N G A P P Rahmayanti]]>;
<![CDATA[I M Sudana]]>;
<![CDATA[I M D J Sulastra]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1801
<![CDATA[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.]]>
<![CDATA[Tax Planning for Income Tax Article 21 to Maximize Deductible Expenses on PT ABC ]]>
<![CDATA[A A Bagus S I]]>;
<![CDATA[I N Darmayasa]]>;
<![CDATA[I W Purwanta]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1814
<![CDATA[This study aims to determine the appropriate tax planning application for Article 21 Income Tax for PT ABC so income tax income can be minimized according to applicable tax regulations. The type of data used in this study is quantitative and qualitative data. The data source is secondary. All data are collected by observation and documentation method. The data analysis technique is comparative descriptive analysis. Based on the results of the study it can be concluded that there are differences in income tax expense before and after the implementation of tax planning applied by PT ABC using a net basis method in the calculation of 21 employee income tax in 2018. Tax planning for PT ABC causes taxable income which is the basis for the imposition of corporate income tax to be smaller. Income tax payable before tax planning for 2018 amounted to Rp.232,687,569.00 to Rp. 230,071,387.00 after tax planning. This shows that there is tax savings of Rp.2,616,182.00. This research contributes to PT ABC by providing an alternative method of calculating income tax for 21 employees so as to minimize the tax burden which must be carried out PT ABC.]]>
<![CDATA[Analysis of Financial Conditions with the Altman Z-Score Method to Predict Bankruptcy (Case Study at PT Bintang Grana Darma) ]]>
<![CDATA[N A Pratama]]>;
<![CDATA[I M Ariana]]>;
<![CDATA[A A P Suardani]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1540
<![CDATA[The development of tourism in Lombok island leads to increasingly fierce business competition in the field of hospitality services. The hotels are unable to compete due to a decrease in room occupancy rates which ultimately leads to bankruptcy. This study was conducted to determine the financial condition of PT Bintang Grana Darma with the Altman Z-Score method to predict the bankruptcy in the period of 2014-2018. The study approach used was a quantitative descriptive approach. This study used secondary data in the form of financial statement data for the period 2014-2018. Financial condition was measured using a modified version of the Altman Z-Score financial ratio. The four ratios used are Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, Book Value of Equity to Book Value of Total Debt. Based on the results of the Altman Z-Score analysis, PT Bintang Grana Darma's financial condition is not bankrupt or in a healthy condition. It can be seen that PT Bintang Grana Darma produced the highest Z-Score of 11.2737 in 2018, the lowest Z-Score of 7.9764 in 2017 or the average Z-Score of 8.9807 which is above the point cut-off of Z> 2.60 falls into the non-bankrupt criteria.]]>
<![CDATA[Management Audit As an Evaluation Tool of Hotel Room Revenue Performance ]]>
<![CDATA[N P Reza M S P]]>;
<![CDATA[I N Subratha]]>;
<![CDATA[I K Parnata]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1802
<![CDATA[The biggest revenue of a hotel comes from room sales, which is 52,4%. Therefore, room revenue is the most important aspect to consider. This study focuses on hotel room revenue performance at Fairmont Sanur Beach Bali. Hotel room revenue performance is assessed from the achievement of the realization of hotel room revenue budget. The existence of unfavorable differences between budget and realization of the hotel room revenue indicated by hotel room revenue is not performing well therefore it is necessary to identify the cause of the differences. This study aims to evaluate and to find out the cause why hotel room revenue in Fairmont Sanur Beach Bali does not perform well. Research method used is descriptive analysis techniques, namely through the stages of management audit. The data used in this study are qualitative and quantitative data, obtained through interviews and documentations. The result shows that the cause of hotel room revenue does not perform well is the occupancy rate that did not reach the target as a result of a decrease in the number of guests on the market segment who comes to Bali. Moreover, the promotion program of Fairmont Sanur Beach Bali has not been able to capture the market, so though there was an increase in the number of guests, the occupancy rate did not increase. Based on these findings, recommendations are then given to improve hotel room revenue performance in the future.]]>
<![CDATA[Analysis of Fiscal Reconciliation and Application of PMK Number 169/PMK.010/2015 to Commercial Financial Reports in Determining the Income Tax Payable for 2018 (Case Study at PT LBAS) ]]>
<![CDATA[I W S A Gunawan]]>;
<![CDATA[W H Utthavi]]>;
<![CDATA[L M Wahyuni]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1813
<![CDATA[Tax is one of the biggest source of incomes to increase development and welfare of people's lives but for companies, taxes are considered as a burden in obtaining maximum profit. For this reason, taxation arrangements are needed in accordance with existing regulatory requirements to minimize tax payments. PT LBAS is a company engaged in hospitality services aiming to obtain maximum profit. One way to reach that goal is by making fiscal correction in accordance with applicable tax regulations. The type of data in this study is quantitative and qualitative, and data source is secondary obtained through documentation. The results of this qualitative-descriptive research are PT LBAS financial statements that are not in accordance with tax regulations relating to net income before taxes increased to Rp4,467,665,861.00, the amount of tax underpaid amounting to Rp524,264,758.00. Therefore, when making corrections the company is required to pay off the calculation of the debt equity ratio and nominative list in order to minimize the request for inspection by the tax authorities.]]>
<![CDATA[Analysis of Receivables Management to Control the Risk of Uncollected Receivables at Ayodya Resort Bali ]]>
<![CDATA[I N T Junarsa]]>;
<![CDATA[I K Sudiartha]]>;
<![CDATA[P Subiyanto]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1794
<![CDATA[This study aims to determine 1) management of receivables at Ayodya Resort Bali 2) the efforts to control the risk of uncollected receivables at Ayodya Resort Bali. Data used in this study were aging schedules, credit sales, total receivables, credit policy. Measuring instruments used to conduct this research were 5C analysis to analyze credit standards, accounts receivable policy to analyze receivables collection compliance, related ratios to receivables such as accounts receivable turnover ratios, average receivables collection ratios, arrears ratios and billing ratios to assess performance of receivables, a backup method for calculating receivable losses to control the risk of uncollectible receivables. The results of receivables management were classified not good after being analyzed using three indicators. The first indicator is not fulfilled based on the 5C analysis for credit standards. The second indicator is not fulfilled because the collection of accounts receivable is not in correspondence with hotel credit policy. The third indicator is not fulfilled because the results of the analysis on receivable performance using the ratios are not optimal. The amount of receivables is classified high, so it needs to establish an allowance for losses in an effort to control the risk of bad debt.]]>
<![CDATA[The Effect of Control Locus, Professional Commitment, and Professional Ethics against Auditors Behavior in The Face of Audit Conflicts ]]>
<![CDATA[N M Sri Yadnya Wati]]>;
<![CDATA[I B Anom Yasa]]>;
<![CDATA[N W Dewinta Ayuni]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1810
<![CDATA[Auditor behavior in the face of audit conflicts is an auditor’s action or behavior at the extent to which the auditor is willing to accept client pressure in conflict situations, that is a situation that occurs when auditors and clients disagree in an attestation function which is an indication of auditor behavior in decision making. Auditor behavior in the face of audit conflicts is influenced by various factors such as locus of control, professional commitment, and professional ethics. This study aims to examine the effect of locus of control, professional commitment, and professional ethics on auditor behavior in the face of audit conflicts. Population in this research is all public accounting firm exist in Bali which have been registered in directory of IAPI 2019. This research uses saturated sample or census sample method. The number of respondents used is 68 respondents. The hypothesis was tested with a significance level of 5% (percent). Using Partial Least Square though the Smart PLS 3.0 application. The result shows that the locus of control, professional commitment, and professional ethic has a significant effect on auditor behavior in the face of audit conflicts.]]>
<![CDATA[Analysis of the Effect of Debt to Profit on PT Bukit Uluwatu Villa, Tbk ]]>
<![CDATA[I G A Mas Yunita Sari]]>;
<![CDATA[I D M Mahayana]]>;
<![CDATA[I G M Karma]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1795
<![CDATA[The main purpose of a company is to get optimal profit, if the company's profit decreases, the company must increase its business capital so that the company can continue to operate. Generally, because of the need for funds is too high, the company decides to increase capital from external sources such as debt. The purpose of this study is to determine whether there is an influence of short-term debt and long-term debt on the company's operating profit. The type of data used was a quantitative data type in the form of a statement of financial position and income statement from 2010 to 2018. The data source was a secondary data source from idx.co.id, and the data were collected using documentation method. The analysis technique applied was a quantitative analysis technique in the form of multiple linear regression analysis. This study found that partially and simultaneously short-term debt and long-term debt had no significant effect on operating profit of PT Bukit Uluwatu Villa, Tbk.]]>
<![CDATA[The Taxpayers Growth and Tax Receipts Relating to the Application of PP 23 of 2018 at KPP Pratama Denpasar Timur ]]>
<![CDATA[S D A P P Satrianingrum]]>;
<![CDATA[I D M Partika]]>;
<![CDATA[I M Suarta]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31940/jasafint.v3i1.1809
<![CDATA[Due to less optimal of the application of PP 46 of 2013 makes government attempting to reform this rule by replacing PP 23 which came into force since 1 July 2018 by lowering the final tax rate to 0.5%. This rule is expected to be able to increase the growth of taxpayers and due to the decrease in tax rates will affect tax receipt. The purpose of this research is to determine the differences in taxpayer growth and tax receipt before and after the application of PP 23 of 2018 at KPP Pratama Denpasar Timur. This research method uses comparative with hypothesis testing using statistical tests with the Independent Sample T Test method for the taxpayer growth variable and using the Man Whitney U test method for the tax receipt variable. The results of the taxpayer growth analysis show a significant difference between the growth of taxpayers before and after the application of PP 23 of 2018 with an average increase of 0.05%. The results of the tax receipt analysis show that there is a significant difference between tax receipt before and after the application of PP 23 of 2018 with decrease tax receipt of 23%.]]>
