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Ni Nengah Lasmini
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jasafint@pnb.ac.id
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+62361-701981
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jasafint@pnb.ac.id
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Kab. badung,
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INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
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 5 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2023): April 2023" : 5 Documents clear
The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud Ni Putu Yunika Tiffany Rachma Sari; Ni Luh Putu Sri Purnama Pradnyani; Luh Diah Citra Resmi Cahyadi
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.1-9

Abstract

This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.
Fiscal decentralization and human development index: examining the moderating effect of capital spending in Bali I Made Aditya Pramartha; I Putu Gde Chandra Artha Aryasa; I Komang Putra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.10-19

Abstract

Human Development Index is one of the indicators that can be used to measure the success or performance of a country or region in human development. In 2022, Bali Province was one of the provinces with a "high" HDI achievement but is still faced with a gap in the HDI achievement rate between each region in Bali Province. The gap in the HDI achievement rate of each region in Bali Province indicates that the fiscal decentralization process in the regional autonomy policy has not been able to run optimally. This research examines the effect of fiscal decentralization on the human development index of regencies/municipalities in Bali Province using capital expenditure as a moderating variable to explain contingency factors that are thought to influence the effect of fiscal decentralization on the human development index. Using data on HDI achievement and realization of regional revenue and expenditure budgets of Bali Province for the period 2014-2019. The analysis technique used is Moderated Regression Analysis (MRA) with SPSS application. The results prove that partial fiscal decentralization has a significant positive effect on the human development index. Capital expenditure is able to weaken the positive effect of fiscal decentralization on the human development index. When a region has good regional financial independence, the local government will be able to manage its regional income in order to improve and improve public services, which will ultimately be able to improve the welfare of the community.
The influence of accountability, transparency, participation, and characteristics of satya on the management of village funds Gede Sanjaya Adi Putra; Gde Deny Larasdiputra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.20-28

Abstract

This study aims to determine the effect of accountability, transparency, and community participation on the management of village funds with Satya as a moderating variable. The population in this study was the people of Sading Village with the following criteria: village officials (village government organizations) and hamlet representatives (banjar adat) who were involved in village fund management meetings with a sample of 82 people. The theory used in this research is Stewardship Theory and agency theory. The data analysis technique used in this study is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study stated that H1, H2, H3, and H6 were accepted while H4 and H5 were rejected. This shows that accountability, transparency, and participation have a positive effect on the management of village funds. The nature of Satya is not able to moderate the effect of Accountability and Transparency on management and villages. However, the nature of Satya is able to moderate the positive influence of community participation on management and villages.
Analysis of factors influencing the use of accounting information on SMEs in Badung Regency Rai Gina Artaningrum; Kadek Nita Sumiari; Ni Nengah Lasmini
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.29-37

Abstract

This study aims to analyze the level of education, business scale, accounting training, accounting knowledge, and the use of accounting information in micro, small, and medium enterprises in the Badung district. This research is quantitative in nature, and the data used consists of primary data obtained by distributing questionnaires to MSME actors in the Badung regency. The population of this study comprises all MSMEs registered in the Badung Regency who have paid their annual taxes, amounting to 3,350 MSMEs. The sample for this study was selected through simple random sampling, utilizing the Slovin formula. The results revealed that the level of education, accounting training, and accounting knowledge had a positive effect on the use of accounting information in micro, small, and medium enterprises in the Badung district. However, business scale exhibited a negative effect on the use of accounting information in micro, small, and medium enterprises in the Badung district.
The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance Sang Made Sandwi Putra; Wayan Hesadijaya Utthavi; Ketut Nurhayati
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.38-46

Abstract

Tax revenue has an important role in national development. The government continues to pursue various policies to improve taxpay-er compliance so that tax revenues can increase. One of the efforts made by the government is to pass the Law on the Harmonization of Tax Regulations. One of the programs contained in the law is the voluntary disclosure program (VDP). The purpose of this research is to find out the effect of the Voluntary Disclosure Program (VDP) and Tax Sanctions on Individual Taxpayer Compliance. The type of research applied in this study is quantitative research with a correlational approach. In this study, the population studied were individual taxpayers registered at KPP Pratama Badung Selatan, using purposive sampling techniques in sampling based on predetermined criteria and using the slovin formula, so as to get a sample of 100 respondents. The data used in this study was primary data using a likert scale of scores 1 to 4. The data analysis technique used in this study is multiple linear regression using the SPSS v.26.00 software program. The results of this research show that the voluntary disclosure program has a significant positive effect on taxpayer compliance, tax sanctions have a significant positive effect on taxpayer compliance, and the voluntary disclosure program and tax sanctions simultaneously have a significant effect on Taxpayers compliance.

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