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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

Mechanism of Input Tax Calculation on Medical Service at PT BEC Ni Luh Linda Muliasih; I M M Arsana; Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

PT BEC is a taxable entrepreneur engaged in eye health. Every month PT BEC credits all Input Taxes with Output Tax. This cannot be made because there are elements of Input Tax that cannot be credited, so it is necessary to calculate Input Tax by referring to the Regulation of the Minister of Finance Number 135/PMK.11/2014 to know for sure the amount of Input Tax that can be credited. The main purpose of this research is to find out the calculation of the creditable Input Tax which is more efficient to be carried out by PT BEC in terms of the amount of expenditure used by PT BEC to pay the VAT owed, by calculating the Creditable Input Tax every month and only once at the end of the year. This research is a qualitative research with a case study approach. The analysis technique in this research is descriptive qualitative analysis using secondary data and data collection is done through unstructured interviews, documentation, and observation. The results showed that the calculation of the creditable Input Tax which was carried out only once at the end of the year was more effective for PT BEC because there was a savings of Rp1.458.490.

The Effect of Price Earning Ratio, Firm Size, and Corporate Social Responsibility on Firm Value (Empirical Study on Pharmaceutical Sub-Sector Companies Listed on The Indonesia Stock Exchange 2016 – 2020 Period) Trevhy Firdha Wahyuni Marc; D P Suciwati; I Gede Made Karma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Investors can use the firm value to see the company's performance in the past and predict the company's performance in the future. There are many factors that can affect the firm value in the future, including the company's ability to generate profits, the scale of the company, and the company's responsibility to stakeholders. However, there is a difference between expectations and the phenomena that occur in the field regarding these factors. The purpose of this research was to determine the effect of Price Earning Ratio, Firm Size, and Corporate Social Responsibility either partially or simultaneously on the value of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of data used in this research is quantitative data, namely the annual financial statements of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The sample selection in this research was based on purposive sampling method, so that the sample used in this research amounted to 45 companies for 5 years. The data analysis technique used is multiple linear regression analysis. The results showed that partially Price Earning Ratio had a significant positive effect on firm value, while Firm Size and Corporate Social Responsibility had no significant effect on firm value. Simultaneously, Price Earning Ratio, Firm Size, and Corporate Social Responsibility have a significant effect on the value of pharmaceutical companies listed on the Indonesia Stock Exchange by 19.4%.

The Effect of Tax Incentives, Taxpayer Awareness, Tax Sanctions and Implementation of E-filling on MSME Taxpayer Compliance Putu Indrika Sari; N L P Norma Dewi Abdi Pradnyani; P Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to determine the effect of tax incentives, taxpayer awareness, tax sanctions, and the application of e-filling on MSME taxpayer compliance at the Gianyar Pratama Tax Service Office. This study is a quantitative study using primary data obtained from the answers to questionnaires distributed to respondents and measured using a likert scale. Determination of the sample in this study using incidental sampling technique and obtained a total sample of 100 MSME taxpayers registered at the KPP Pratama Gianyar. Testing the variables in this study using the Partial Least Square (PLS) method using the SmartPLS 3.0 application. The results of the study indicate that tax incentives, taxpayer awareness, tax sanctions, and the implementation of e-filling have a positive and significant impact on MSME taxpayer compliance. Further research is expected to be able to add or use other variables besides the variables used in this study so that further research is better.

The Effect of Work Experience, Independence, and Professional Skepticism on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali Putu Ayu Kartika Pratiwi; Ida Bagus Anom Yasa; I M Sumartana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

An auditor in carrying out the audit process of financial statements requires good fraud detection capabilities so that the auditor can provide reasonable assurance that the financial statements are free from material misstatement caused by fraud. The auditor's ability to detect fraud is influenced by various factors including work experience, independence and professional skepticism. This study aims to analyze the effect of work experience, independence and professional skepticism on the auditor's ability to detect fraud. The population in this study is all auditors who work at Public Accountant Firms in Bali registered in the IAPI directory in 2020. The number of samples used is 136 auditors determined based on the saturated sample or census method. Analysis technique used in this study is a modeling technique with Partial Least Square (PLS) through the Smart PLS 3.0 application. The results showed that work experience, independence and professional skepticism had a positive and significant effect on the auditor's ability to detect fraud.

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.

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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