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Journal of Applied Sciences in Accounting, Finance, and Tax

JASAFINT
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Published by Politeknik Negeri Bali

ISSN : - EISSN : 26552590 DOI : https://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 54 Documents

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Analysis Financial Ratio of Regional Government Budget in Assessing Financial Management Performance of Regional Government of Gianyar Regency N K C Wandari; K A Bayu Wicaksana; P Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This research sought to assess the performance of regional financial management in Gianyar Regency during 2016-2020, as measured by the degree of fiscal decentralization ratio, the regional financial dependence ratio, the Original Regional Government Revenue effectiveness ratio, the regional financial efficiency ratio, and the regional expenditure compatibility ratio. In addition, this research also determined the regional financial capacity of Gianyar Regency, measured through the calculation of Share and Growth, the mapping of regional financial capacity, and the index of regional financial capacity. The research results revealed that the financial management performance of Gianyar Regency during 2016-2020 on average was in a bad condition. It can be seen from its low regional autonomy and its high dependency on the central government. In addition, the regional government has not been able to streamline the regional finances in which regional expenditures were greater than regional revenues. The distribution of regional budget in Gianyar Regency has not been evenly allocated so that the performance regional financial management was at worse state. However, viewed from the level of regional financial capacity, Gianyar Regency has very good potential, obstructed by its low level of Original Regional Government Revenue use to finance regional expenditures..

The Effect of Government-Borne Final Income Tax Incentives on the Compliance of MSMEs Taxpayers During the Covid-19 Pandemic in Badung Regency N M Ayu Sumia Dewi; I W Karmana; I W Purwanta Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The Covid-19 pandemic has had an impact on the decline in MSME income. Final income tax incentives borne by the government is one of the government's efforts in the field of taxation. This study aims to determine the effect and magnitude of the effect of the Government's Final Income Tax Incentive on MSME taxpayer compliance during the Covid-19 pandemic in Badung Regency. The questionnaire was used as a data collection tool and the sample used was 95 corporate MSME taxpayers. The focus of this study is the final income tax incentives borne by the government that will apply in 2020 as regulated in the Minister of Finance Regulation starting from PMK 44/2020, PMK 86/2020 to PMK 110/2020 and undergoing several changes and time extensions until PMK 86/2021 which is valid until the end of 2021. The conclusions of this study are (1) The final income tax incentives borne by the government have a positive and significant effect on MSME taxpayer compliance; (2) The final income tax incentive borne by the government has an effect of 23.9% on MSME taxpayer compliance.

Environmental Cost Accounting Treatment and Their Effect on Financial Statements and Assessment of Sustainability Performance at PT Alove Bali Luh Gede Nomica Eka Putri; I M Ariana; M Dana Saputra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This research aims to find out and analyze how PT Alove Bali identifies, acknowledges, measures, discloses and presents environmental costs and to determine the effect of environmental cost accounting treatment on financial statements as well as assessment of sustainability performance. This research focuses on analyzing primary data from interviews with 3 sources and observing the object of research as well as secondary data in the form of company financial statements as research supporting data. The analysis technique used is a qualitative descriptive analysis technique. This research provides results that the company has treated environmental cost accounting which consists of identification, recognition, measurement, disclosure and presentation even though the treatment is not fully in accordance with existing and supportive theories and standards. The company has recognized the cost of waste treatment even though it is still presented combined with other similar costs which are a component of production costs in the income statement. With this, the company has carried out environmental management properly so that the company has good sustainability performance for the future.

The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali I G M Wisnu Cahyadi Putra; I B Anom Yasa; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP) Ida Ayu Nyoman Widyastini; Nyoman Sentosa Hardika; I Nyoman Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to compare the income tax payable and income tax 25 due to the adjustment of the corporate income tax rate payable on CV KP which is a corporate taxpayer affected by the Covid-19 pandemic who undergoes the adjustment of the corporate income tax rate based on PERPPU No. 1 of 2020. The data collection technique used was documentation technique with comparative descriptive data analysis techniques. The results showed that a 22% rate adjustment application result in relief of IDR 27.419.811,00 obtained by CV KP. The amount of income tax 25 by a 22% rate application and tax incentives in 2020 is IDR 15,266,362.00 for the April-June and the July-December is IDR 10,904,544.00, and income tax 25 in 2021 obtained relief of IDR 7. 739,900.00 for the period from April to June while the period from July to December returned to Rp. 15,479,801.00. CV KP should be able to save cash dibursement in 2020 during the Covid-19 pandemic to maximize the rate adjustment so that it does not cause a large overpayment. Thus, CV KP should make a separate calculation in determining the amount of income tax 25 by a 20% rate for the current year 2022.

Operational Risk Analysis Based on Enterprise Risk Management Approach (ERM) in Export Document Service Company (Case Study at CV Tarukalpa Dewata) Ni Luh Gede Intan Diana Wahyuni; I Made Sudana; P Dyah Hudiananingsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Every company in carrying out its operational activities will definitely face a risk. The various possible risks that can be experienced by the company in carrying out its operational activities need to be managed and controlled by carried out risk management. The implementation of risk management is expected to assist companies in identified, analyzed, assessed, and controlled risks and the impact of risks. One approach that can be used to perform risk management is Enterprise Risk Management (ERM). This research aims to analyze operational risks that occurred at CV Tarukalpa Dewata based on an Enterprise Risk Management (ERM) approach by identified risks, risk assessments, efforts to respond the risks and carry out risk controls to find out what actions must be taken to minimize the possibility of risks and impact risk. This research used a qualitative descriptive research method by collecting data through interviews, observations and questionnaires. The results showed that in the operational activities of CV Tarukalpa Dewata there were seventeen possible risks consisting of four risks originating from human resources owned by the company, five risks that occurred in the process of making export documents, two risks that occurred due to technological constraints, and six external risks. The results of the risk assessment showed that there were three levels of risk that occurred in the operational activities of CV Tarukalpa Dewata namely moderate, low, and very low. Responses to existing risks are carried out by monitoring, controlling management, and paying special attention (urgent) in the company's operational activities.

The Analysis of Accounting Treatment of Account Receivable Based on PSAK No. 50 and PSAK No. 55 at PT Wahana Boga Nusantara Anak Agung Gek Sri Bawani; I Gusti Ayu Astri Pramitari; Ketut Nurhayanti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The purpose of this study is to analyse and compare the accounting treatment of account receivable applied by PT Wahana Boga Nusantara with PSAK No. 50 and No. 55 revisied in 2014. This study uses descriptive data analysis techniques with a qualitative approach. The data collection method used is an interview with the Manager of the Financial Department and the Head of Account Receivable section on receivables accounting policy. The treatment of receivables accounting, non participant observations, and documentation with the documents used are financial position statements, profit and loss statements, receivables age lists, recapture of credit sales data during 2020. This study showed that the recognition of receivables has been by PSAK number 55 the revised the year 2014 because receivables are recognized when goods have been shipped and received by customers. Meanwhile, the measurement and presentation of receivables are not appropriate because they are not measured and presented at fair value.

The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Food and Beverage Companies on the IDX I Wayan Yoga Mila Pratama; I D M Mahayana; I M S A Jaya
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.

An Analysis of Contributions and Effectiveness of Government Regulation No. 23 Year 2018 in Tax Revenue: a Case Study at KPP Pratama Pekalongan Puspita Dewi W; Atiqoh Fitri Lailani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to determine the levels of contributions and effectiveness of Government Regulation No. 23 Year 2018 (PP No. 23/2018) on tax revenue at KPP Pratama Pekalongan. It used effectiveness and contributions formulas for data analysis. The research results showed that the effectiveness level of this regulation on tax revenue at KPP Pratama Pekalongan indicating ineffective criterion. On the one hand, the contribution level of this regulation implementation on tax revenue at KPP Pratama Pekalongan indicating very poor criterion. Based on the data collected, this regulation were unable to increase the tax revenue at KPP Pratama Pekalongan.

Analysis Delay Budget Absorption the Work Unit of KPPN Singaraja Ni Putu Dina Hani Saputri; I M A Putrayasa; I Nyoman Sugiarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

At the end of 2019, precisely in December, a new Covid-19 virus outbreak was discovered in Wuhan, China. The emergence of this virus was first detected in Indonesia in March 2020. Since this virus first appeared in Indonesia, the government immediately issued a new policy, namely refocusing and reallocating the APBN expenditure budget, as well as accelerating the procurement of goods/services for health facilities, such as drug procurement. - Medicines and medical devices. As a result of this refocusing and reallocation of the APBN budget, the absorption of the expenditure budget has accumulated at the end of the year. This accumulation of budget absorption tends to be low at the beginning of the year and soaring high at the end of the year. The purpose of this study is to determine the factors that cause the accumulation of budget absorption due to Covid-19. This type of research is descriptive qualitative with transcendental phenomenology. The data analysis technique used is Miles & Huberman. The data in this study were obtained through literature study, document analysis, observation, and interviews. The results of this study indicate that changes in the budget, human resources, and procurement of goods/services cause the accumulation of budget absorption.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name
Ni Nengah Lasmini

Contact Email
jasafint@pnb.ac.id

Phone
+62361-701981

Journal Mail Official
jasafint@pnb.ac.id

Editorial Address
https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location
Kab. badung,

Bali

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ni Nengah Lasmini

Contact Email jasafint@pnb.ac.id

Phone +62361-701981

Journal Mail Official jasafint@pnb.ac.id

Editorial Address https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location Kab. badung, Bali INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ni Nengah Lasmini

Contact Email
jasafint@pnb.ac.id

Phone
+62361-701981

Journal Mail Official
jasafint@pnb.ac.id

Editorial Address
https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location
Kab. badung,

Bali

INDONESIA