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I Gede Made Karma
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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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The Effect of Budgetary Participation, Budget Emphasis, and Compensation on Budgetary Slack at Ayodya Resort Bali N K Dwiandriani; I M M Arsana; I M Suarta
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.v2i2.1539

Abstract

The directors and managers at Ayodya Resort Bali participated in company budgeting and were pressured to be able to achieve budgeting target, therefore, the directors and managers simplified budgeting target achievement through budgetary slack to gain compensation in the form of bonus. This study aimed to know the effect of budgetary participation, budget emphasis and compensation on budgetary slack both partially and simultaneously at Ayodya Resort Bali. The type of data used in this study was primary data obtained through distributing questionnaire to the respondents consisted of the directors of each department and the managers of each section per department at Ayodya Resort Bali. The sampling methods used in the study were saturated sampling technique for all directors and simple random sampling technique for the managers. The data were analyzed by using simple linear regression analysis and multiple linear regression analysis. The results of the study showed that: (1) Budgetary participation had a significant positive effect on budgetary slack. (2) Budget emphasis had a significant positive effect on budgetary slack. (3) Compensation had a significant positive effect on budgetary slack. (4) Budgetary participation, budget emphasis and compensation stimultanouesly had a significant positive effect on budgetary slack. This suggests that increased participation in budgeting followed by negative behavior and high emphasis on achieving the target budget for compensation will tend to increase the occurrence of budgetary slack.
Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort N L M Puri Suwantari; I M Ariana; P Adi Suprapto
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.v3i2.2133

Abstract

ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews, observation, and documentation. The data analysis technique used was descriptive qualitative analysis technique and quantitative descriptive. The results of this research showed that the accounting treatment for ALS Hotel and Resort accounts receivable was following the Financial Accounting Standards. Accounts receivable management effectiveness was not yet effective because hotel management has not considered all 5C principles. The receivables collection policy has not been optimal due to the receivable turnover ratio and average collection period that show sub-standard results and impact on the arrears and billing ratios. The suitability of accounting treatment for accounts receivable provides relevant information that the management of accounts receivable to minimize uncollectible receivables has not been effective.
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 the Effect of Debt to Profit on PT Bukit Uluwatu Villa, Tbk I G A Mas Yunita Sari; I D M Mahayana; I G M Karma
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.v3i1.1795

Abstract

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.
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.
Analysis of Audit Planning on Financial Report Based on Time Pressure Perspective at Public Accountant of Budhananda Munidewi (Case Study at KM Institution) IGA Kameswari; N M W D Pratiwi; K Nurhayanti
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.v2i2.1552

Abstract

This research aims to analyze the conformity of financial statement audit planning based on a time pressure perspective. This research using financial statement audit planning design of Budhananda Munidewi Public Accountant Office in this case is quality control system. Data collection methods used were questionnaires, observations, interviews, and documentation techniques. The analysis technique in this research is qualitative descriptive analysis. The results of this research show that (1) the results of comparing working hours of normal time with working hours which are under time pressure say that there is a reduction in working hours taken by the auditor in completing the audit assignments which were 184 working hours to 128 working hours. (2) the comparison of the design of financial report audit planning based on the perspective of time pressure is said that there is an audit plan that is not implemented such as an audit engagement letter is not made, an audit proposal is not made so that the audit strategy is not used, and the determination of audit risk and initial materiality is not done.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali Ketut Eny Rahayu; C Ardina; M Sumartana
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.v3i2.2144

Abstract

The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.
Value Added Tax Analysis of Freight Forwarding Services at PT B Denpasar P Candrastuti Putri; N S Hardika; C Ardina
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.v2i2.1537

Abstract

Freight forwarding services or transportation management services aim to represent the task of shipping goods (consignor/ shipper/ exporter) to destination either by land, sea, or air. Freight forwarding services does not only consist of one service, but there are many services related to shipping and receiving goods to form freight forwarding service. In delivering goods, freight forwarders usually work with partners to carry out and provide services. The value added tax (VAT) law and its regulations have not specifically regulated the treatment of value added tax on freight forwarding services, especially in the payment method. The Reinvoicing method is a method by which freight forwarder create new invoices to collect service fees from freight forwarding plus fee from work partner. Reimbursement method where freight forwarder forward work partner invoice so that PT B receives two invoice in which there was a value added tax in (VAT In) that cannot be credited. The result of the study suggests that PT B in collaboration with PT I as a freight forwarder chooses a reinvoicing method because it is more efficient and shows a better impact on the cash flow statement.
Analysis of Service Quality Improvement Using the Six Sigma Method in the Hotel Four Seasons Resort at Jimbaran Bay P W Y Kencana; I P M Astawa; I M Wijana
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.v3i2.2123

Abstract

The purpose of this research is to determine the level of service quality applied at the Four Seasons Resort Hotel at Jimbaran Bay with the Six Sigma method. This research applies Six Sigma as a method to improve the quality of services of the Four Seasons Resort Hotel at Jimbaran Bay, specifically to meet customer expectations so that customers feel satisfied with the services provided. The results showed that the Four Seasons Resort Hotel at Jimbaran Bay had a DPMO value of 201.944, if converted it showed a Six Sigma value of 2,34 on a satisfaction target of 5 or very satisfied. Based on the Fishbone diagram, the order of problems that dominates must be resolved is the evaluation of services and facilities, standardization of time or improvement of administrative procedures, and allocation of vacant room items.

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