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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 13 Documents

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Search results for , issue "Vol. 5 No. 2 (2022): October - 2022" : 13 Documents clear

CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable Tio Waskito Erdi; W Agustin; S A G Pradana; Theresia T
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The CAMEL ratio is one of the analytical tools to predict bankruptcy in a bank or what is commonly referred to as financial distress. The condition of financial distress is influenced by many factors, one of which is the size of the firm. This study examines the effect of the three components in the CAMEL ratio, namely capital adequacy, profitability, and asset quality on financial distress. Firm size will be used as a variable that moderates the relationship between the three components in the CAMEL ratio to financial distress. The method used is Moderated Regression Analysis (MRA) with the object of research being banks listed on the Indonesia Stock Exchange from 2016 to 2020. The results of this study prove that capital adequacy and profitability have a negative effect on financial distress, while asset quality has no effect. to financial distress. Firm size is able to moderate the relationship between capital adequacy and profitability with financial distress, but is unable to moderate the relationship between asset quality and financial distress.

Tax Planning Analysis Based on SAVANT Approach at PT ASP N K Tri Meita Budi Claudia; I D M Partika; Ni Nyoman Aryaningsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to determine and analyse the application of tax planning with the SAVANT approach. The issuance of SP2DK shows that the company has not been optimal in fulfilling its tax obligations. This can lead to potential taxes and tax sanctions. So that companies need good and correct tax planning in order to maintain the efficiency of their tax expenses. This study uses qualitative methods with descriptive analysis. The analysis is carried out by examining the fulfilment of corporate tax compliance and arrange tax planning policies based on the SAVANT approach. This study results showed that the application of the SAVANT method was carried out by analysing tax planning including the implementation of the Tax Article 21 and Tax Article 23 planning strategies by applying the gross up method. The company can anticipate, negotiate, and transform their expenses. Based on the analysis of the company's added value with EVA, it shows that the tax planning that has been designed can provide added value of IDR 446.713.775,00. Tax planning analysis using the SAVANT method is expected to be used as the basis for tax decisions by PT ASP, so that the company can maintain the efficiency of their tax expenses and avoid potential tax sanctions.

Analysis of Abnormal Return of Issuer’s Stock after IPO during the Covid-19 Pandemic I G W Yoga; N W K Dewi; I Made Sumartana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The Covid-19 pandemic based on Presidential Decree Number 12 of 2020 was declaredon April 13, 2020. During this Pandemic, many companies offer their shares to the public or known as Initial Public Offering (IPO). This study aims to find out the highest abnormal returns of the issuers' stock after the IPO during the Covid-19 Pandemic. The sample used in this study was 70 companies that IPO on the IDXafter pandemic status was declared in Indonesia, namely from April 15, 2020-November 25, 2021. This research is a descriptive quantitative research anddescriptive statistical analysis techniques was used to calculate abnormal returns and cumulative abnormal returns of each stock. The results showed that cumulatively, the highest abnormal return of 70 stocks within 20 months was owned by TECH shares in the technology sector with a cumulative abnormal return value of 23,562. Meanwhile, the lowest value is owned by DEPO shares in the consumer cyclicals sector with a cumulative abnormal return of 0.624. The results of this study can be used as considerationby investors who want to invest in IPO stocks during prolonged outbreaks such as the Covid-19 Pandemic.

Activity Ratio and Profitability Ratio Analysis to Know Causes of Decreasing Profit: Case Study at the Village Credit Institution of the Suwat Village Dewa Ayu Mirah Sri Devi; I Ketut Sudiartha; I Gede Made Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The Village Credit Institution (LPD) of DesaPakramanSuwat has productive assets in the form of loans provided to the community. The loan disbursed fluctuated from 2019-2021. Based on the report on activities and credit developments at the PakramanSuwat Village LPD, the loans granted in 2019-2021 are fully eligible for current collectibility. However, this is not in line with the development of LPD profits which have decreased in 2020 and 2021.This study aims to analyze the causes of the decline in LPD profits in terms of credit turnover, BOPO, net profit margin, return on equity, and return on assets. The type of research used in this research is descriptive research with a qualitative approach. The analysis techniques in this research are activity ratio analysis, profitability ratio analysis, and trend analysis.The results of this study indicate that the level of LPD activity in PakramanSuwat Village has decreased which can be seen based on the credit turnover which has decreased from 2019-2021. The decrease in credit turnover was caused by a small amount of collectible loans so that loan interest income decreased so that it affected the decline in LPD profitability. The level of profitability of the LPD PakramanSuwat Village also experienced a decrease which can be seen from the BOPO ratio and the decline in the ratio of NPM, ROE, and ROA. This decrease in profitability was due to operating expenses, decreased operating income, decreased other operating income, the company's capital being not managed optimally, and the company's assets being not managed optimally

The Effect of Understanding SAK-ETAP and the Quality of Human Resources on the Quality of Financial Reports in Savings and Loan Cooperatives at South Denpasar District Ni Kadek Okta Dwi Yanti; I G A Astri Pramitari; I G A Oka Sudiadnyani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The existence of cooperatives as a support for the people's economy to support Indonesia's economic growth. Financial reports are one of the important factors as a report on the accountability of cooperative management and the condition of cooperatives to members and owners of cooperatives in the main forum that must be held by every cooperative, namely RAT. In preparing quality financial reports, it is necessary to have an understanding of SAK-ETAP, and quality human resources. This study aims to determine the effect of understanding SAK-ETAP, and the quality of human resources partially and simultaneously on the quality of financial reports. The location of this research is the Savings and Loan Cooperative in South Denpasar District. The population in this study were employees of the Savings and Loans Cooperative in South Denpasar District and the sample in this study was 70. The data analysis techniques used in this study were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, T test and Coefficient of Determination Test. From the results of the study, it can be seen that: (1) understanding of SAK-ETAP has a significant positive effect on the quality of financial reports (2) the quality of human resources has a significant positive effect on the quality of financial reports. 3) Simultaneously understanding of SAK-ETAP and the quality of human resources have a significant effect. on the quality of financial reports. The magnitude of the influence of understanding SAK-ETAP and the quality of human resources on the quality of financial reports is 57%. Suggestions that can be given by researchers are Savings and Loans Cooperatives in South Denpasar District are expected to routinely provide training and guide employees

The Effect of Altman Z-Score as Tool for Predicting Potential Bankruptcy on Stock Prices in Retail Subsector Companies Listed on the IDX in 2019 – 2021 IGA Kade Amanda Githayoni; Cening Ardina; I Made Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The purpose of this study is to determine the Effect of Altman Z-Score as Tool for Predicting Potential Bankruptcy on Stock Prices in Retail Companies Listed on the IDX in 2019 – 2021. The data collection technique in this study uses documentation methods as well as literature studies published by the company. The data in this study uses financial statements published by retail sector companies listed on the Indonesia Stock Exchange in 2019 – 2021 by sampling using purposive sampling techniques. Companies that have met the sampling criteria are 11 companies. The data analysis method in this study uses Altman Z-score bankruptcy analysis, as well as for financial ratios using the ratio of Altman Z- score consisting of Working capital on total assets, retained earnings on total assets, profit before tax and interest on total assets, and book value of total equity at the book value of total liabilities. The next data analysis technique in this study used classical assumption tests, simple liner regression, and other hypothesis test tools. The results of this study showed that the Altman Z-score had a significant effect on the Stock Price of 17.7% with a calculated t value of 2.578 > 2.03951 (0.05 significant α) from the table. Based on the results of the Calculated Altman Z-score classification, it is shown that in 2021 there are 36 companies in a state of bankruptcy, 28% are in a state of gray area, and 36% are in a safe state.

The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer Compliance (Case Study at KPP Pratama Badung Utara) N K Errika Sindy Septiani; N Sentosa Hardika; A A Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Tax revenue have an important role for Indonesian’s development. The ratio of taxpayer compliance and tax revenue in Indonesia has increased, but in some areas the ratio of taxpayer compliance, especially for MSME has decreased as at KPP Pratama Badung Utara. In an effort to maintain taxpayer compliance, mainly due to the Covid-19 pandemic, the government has implemented several policies by providing tax incentives, modernizing the tax administration system and imposing tax senctions on businesses that are direcly affected, especially for MSME.The purpose of this study are to examine the effect of tax incentives, modernization of the tax admin-istration system and tax sanctions on msme taxpayer compliance. For the type of data are used primary data that obtained through from distribution of questionnaires and secondary data from documentation. The sample of this research is based on purposive sampling method with total sample 99 MSME taxpayers registed at the KPP Pratama Badung Utara. Statistical testing is using Partial Least Square (PLS) with SmartPLS 3.3.9. The study finds that (a)tax incentives have a positive and significant effect on MSME taxpay-er compliance,(b) modernization of tax administration systemhave a positive and significant effect on MSME taxpayer compliance, (c) tax sanctions have a positive and significant effect on MSME taxpayer compliance.

Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021 Ida Ayu Putu Jyotisna Garbania; I Made Bagiada; I Made Agus Putrayasa
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The execution of the standard of decentralization with regards to understanding the local independence of city in the Province of Bali has not been completely ready to investigate provincial pay sources which will uphold the outcome of carrying out territorial independence. Monetary information written in the Regional Government Budget isn't adequate to give sufficient data with respect to monetary administration execution in a specific locale. This exploration looked to evaluate the presentation of territorial monetary administration in Denpasar City during 2018-2021, as estimated by the local monetary reliance proportion, adequacy proportion, productivity proportion, the provincial consumption similarity proportion, the level of financial decentralization proportion and development proportion. Monetary Ratio Analysis utilizing the Budget Realization Report can be an estimating instrument for evaluating the monetary exhibition of nearby government. The exploration results uncovered that the monetary administration execution of Denpasar City during 2018-2021 still generally low in a few proportions explicitly the territorial monetary reliance proportion, productivity proportion, the level of monetary decentralization proportion and development proportion, while viability pro- portion and the local consumption similarity proportion show great monetary execution. It tends to be seen from its low territorial independence and its high reliance on the focal government. Furthermore, the territorial government has not had the option to smooth out the local funds in which provincial consumptions were more prominent than provincial incomes. The development pace of provincial monetary administration can be sorted as bad, since there is a lessening in pay consistently during the estimation time of the financial year.

Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency N M Ari Meliana Sativa Sandi; Jeni Susanti; I Dewa Made Mahayana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

In 2009 IAI has issued SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability), but in 2018 IAI issued a new policy for entities without public accountability and micro, small and medium income, known as the Financial Accounting Standards for Micro Small and Medium Entities. Savings and loan cooperatives are one of the entities that are classified as micro, small and medium entities because they have complied with Law no. 20 of 2008 about Micro, Small and Medium Enterprises. The research using the Financial Statements of Savings and Loan Cooperatives in Karangasem Regency. Researchers took 30 savings and loan cooperatives for the samples. This study uses purposive sampling to determine the suitability between the financial statements consisting of the Balance Sheet, Report on Calculation of Remaining Operating Results and Notes on Financial Statements. The data collection method in this study used the questionnaires or structured interviews and uses descriptive analysis techniques to determine the application of accounting in preparing the financial statements of savings and loan cooperatives in Karangasem Regency. Standard-compliant theory is compared with the content of financial statements. According to the study of the application of the financial statements for savings and loan cooperatives in Karangasem Regency with SAK EMKM are very good. From the weighted score, the results obtained 82% where the scale is at 76% - 100% on the Guttman scale, that’s known by financial statements of savings and loan cooperatives in Karangasem Regency are very in accordance with SAK EMKM.

Analysis of Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in the Preparation of Financial Statements in MSME Ernov Bali Ni Luh Sri Utami Baktika; I Made Dana Saputra; I Ketut Suwintana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

SAK EMKM is a Financial Accounting Standard for Micro, Small and Medium Entities which is made simpler than SAK ETAP. There are 3 financial statements that must be prepared by MSMEs, including statements of financial position, profit and loss, and notes to financial statements. This research uses descriptive qualitative method. This research was conducted for 6 months covering preparation to implementation. The research subjects are owners and employees of MSME Ernov Bali and the object of research is the financial report of MSME Ernov Bali in 2021. Data collection techniques are carried out by interview and documentation. The results showed that MSME Ernov Bali had not fully prepared financial statements in accordance with SAK EMKM. Therefore, it is recommended that MSME Ernov Bali improve its financial statements to make it easier to prepare financial reports.

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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

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