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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 48 Documents

1 2 3 4 5

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach Nyoman Tri Krismahayani; I Ketut Parnata; I Ketut Suwintana
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 evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

Calculation of the Cost of Production in Determining the Selling Price of Kelle Soap Products Sari Amertha Aan Luh Ayu Prastista Artami; I Ketut Sudiartha; I Gede Made Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Determining the selling price of a product based on the cost of production can help find out what the right product selling price is to cover all production costs. This study aims to determine the calculation of the cost of production using the full costing method and to determine the calculation of the selling price set by the Soap Kelle Sari Amertha Business and the selling price based on the calculation of the cost of production according to the full costing method. This research was conducted at the Soap Kelle Sari Amertha Business located in Banjar Petapan, Aan Village, Banjarangkan, Klungkung. The type of research used is qualitative research through interview and observation data collection techniques with data sources using primary data. The data analysis technique in this study is the full costing method. The results of this study indicate that the cost of production according to the Soap Kelle Sari Amertha Business and the cost of production according to the full costing method obtain different results so that there is a difference of Rp 5,825. The comparison of selling prices also shows that there is a difference in results between the selling price according to the Soap Kelle Sari Amertha Business and the selling price according to the calculation of the cost of production based on the full costing method.

TAM (Technology Acceptance Model) Approach to Analyze Community's Interest in Using E-money Rinwantin; Yanti Pujiastuti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

TAM (Technology Acceptance Model) is a model that can be used to see the extent to which a technology can be well accepted by the community. Cashless payment is a product that can support the creation of a cashless society in accordance with Bank Indonesia policies. This research was conducted with the aim of providing an overview of the interest in using e-money using TAM. The sample in this study amounted to 100 respondents, the collected data were analyzed using linear regression with the conclusion that the significance was less than 0.05 for the perceived benefit factor (ρ value = 0.000) and ease of use (ρ value = 0.023). The conclusion is that the perceived benefits and ease of use have a positive and significant effect on the interest in using cashless payment

Analysis of Financial Statements to Measure the Level of Health in The LPD of Pecatu Village, South Kuta, Badung N W Indah Leonita; I N Sugiarta; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The Village Credit Institution (LPD) is an institution that operates in the financial sector belonging to the village which is developing and providing benefits both in terms of social, economic and cultural aspects to its citizens, so it is necessary to improve performance and preserve its existence. As a part of the traditional village unit in Bali, the LPD has the function of collecting funds and distributing credit and loans to the community. The level of soundness of the LPD shows the institution's ability to utilize its assets productively and efficiently and can manage the continuity of the business that is run effectively, so that it will encourage the continuity of the business. This study aims to measure the level of financial health using the CAMEL method on Village Credit Institution (LPD) of Pecatu Village, South Kuta, Badung in the period 2018 to 2020. Qualitative descriptive analysis is used to interpret the results of the calculation of financial ratios consisting of aspects of Capital, Assets, Management, Earning, and Liquidity. The result of this is the combined scores of all aspects obtained for 2018 is 79,37%, in 2019 is 80,77%, and in 2020 is 65,90%. Therefore it can be concluded that for 2018 and 2019 the financial health level of the LPD of Pecatu Village is in a fairly healthy condition, while in 2020 the financial health level of the LPD of Pecatu Village is in an unhealthy condition

Effect of Tax Incentives and Non-Tax Incentives on Earnings Management with Tax Avoidance as a Variable Moderation I Gusti Agung Daniya Ariyanti Rahayu; I W Karmana; I W Purwanta Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Tax incentives and non-tax incentives are both potential motivators for earnings management activity. As a result, the study was conducted to determine the reality of various aspects that could effect profits management. It also conducted tests to demonstrate the impact of tax avoidance on the relationship between the research variables. This research employed secondary data from the Indonesia Stock Exchange for the year 2020, as well as a purposive sampling strategy to select the appropriate firm to serve as the sample. To aid in the testing of the variables, this study used the multiple linear regression model as an analysis tool utilizing IBM SPSS version 25. The findings suggest that tax incentives can be used to detect profits management, as measured by a proxy of tax planning and deferred tax expense. Non-tax incentives, on the other hand, cannot be used to predict earnings management if the proxy is based on the profitability ratio and the amount of managerial ownership. Meanwhile, tax evasion can only amplify the impact of present taxes on earnings management, which includes variables such as tax incentives.

The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19 Ni Made Dita Puspitari; Nyoman Sentosa Hardika; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.

Analysis of the Treatment of Income Tax Article 25 Overpayment at PT AWD Ayu Arthami Wulandari; I D M Partika; A A Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The outbreak of the COVID-19 pandemic in Indonesia has greatly impacted various sectors, including PT AWD which is engaged in SPA services. PT AWD experienced a significant decrease in turnover, causing an overpayment of taxes caused by the payment of tax installments that have been paid every month. Based on this phenomenon, this study was conducted to determine the impact that occurs on PT AWD if it makes restitution or tax burden in managing the tax overpayment. This study was processed using descriptive qualitative techniques with primary data, namely the results of interviews with the employees of PT AWD, and secondary data in the form of company financial statements. Based on this research, it is known that if PT AWD makes restitution, PT AWD will get back the cash that has been paid on condition that it is able to meet the requirements for implementing restitution and comply with its tax obligations. Meanwhile, if PT AWD makes an imposition, the overpayment tax cannot be taken back by the company. Because the overpayment tax has been recognized as an expense in the company's financial statements, so this treatment is more advisable for taxpayers who have a relatively low nominal tax overpayment.

Analysis of Financial Performance at the Jimbaraya Multipurpose Cooperative Period 2018-2020 Firda Mayang Aldira; N N Yintayani; M D Saputra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Financial performance is one of the important factors in the company. Good financial performance can be assessed from the results of the analysis that obtain a percentage in accordance with the standards that have been set. the results of the analysis can assist cooperatives in making appropriate plans and policies in achieving the vision and mission of the cooperative. The research aims to analyze the level of financial performance movement and the health of cooperatives based on the liquidity ratio, solvency ratio, activity ratio and profitability ratio with period from 2018-2020 in accordance with the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06/Per/M/KUKM/V/2006. This research uses a qualitative approach. The results showed that the liquidity ratio is measured using the current ratio and the quick ratio obtains a fairly healthy result because the cooperative is able to guarantee the payment of its current debt. The solvability ratio is measured using the total debt to total assets ratio has fluctuated, where the assets are insufficient to guarantee the cooperative's debt, then measured using the total debt to total equity ratio, there is some less owned capital to guarantee the cooperative's debt. The activity ratio based on the total assets turnover ratio obtained unhealthy results because the sales results obtained were very small. The profitability ratio is measured using return on assets and return on equity has decreased because it is caused by a decrease in profits obtained by cooperatives.

Accounting Treatment of Corporate Social Responsibility at PT Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai - Bali Lady Biansa Manora Hidayat; I K Suandi; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Social responsibility accounting is a tool for companies to disclose social activities as a form of accountability to stakeholders and the community. The aim of this research is to analyze the social responsibility accounting treatment at PT AP I Bali Branch Office. Collecting data in this research using documentation techniques. In the validity of the data using a credibility test which is carried out by triangulation and holding a member check. This research uses a descriptive qualitative analysis technique. The results of the research indicate that (a) PT AP I Bali Branch Office in presenting reports on social responsibility outside of financial statements is in accordance with what is stated in PSAK No. 1 Regarding the Presentation of Financial Statements and (b) the social responsibility accounting reports carried out by PT AP I Bali Branch Office are in accordance with Law no. 40 of 2007 concerning Limited Liability Companies and Ministerial Regulation PER-02/MBU/04/2020 are reviewed through the form of the PKBL Report which is in accordance with the report format in the Circular Letter of the Minister of BUMN No. SE-02/MBU/Wk/2012.

Financial Ratio Analysis to Predict The Potential of The Company’s Financial Distress With Altman Z-Score Method at PT Bali Kulina Utama N L Erawati Utami; I M Sudana; L Mei Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can be concluded that the potential of financial distress at PT Bali Kulina Utama in 2018-2020 is in a non financial distress condition, because the Z-Score Modification equation value is in Z”-Score > 2,6.

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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

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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