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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I W Karman
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Analysis Application of Altman (Z-Score) Method and Springate (S-Score) Method to Assess Financial Distress Potential at PT Anugerah Kadek Mega Ciptaningsih; I W Karman; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2411

Abstract

The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. The data analysis technique used is a qualitative/descriptive analysis technique. The results of research study are the financial distress potential of PT Anugerah by using the Altman (Z-score) method in 2016-2019 shows PT Anugerah is in a non-financial distress condition, because the score is in the condition of Z’’> 2.6. Furthermore, PT Anugerah financial distress potential using the Springate (S-score) method in 2016-2019 shows that PT Anugerah is in a non-financial distress condition, because the score is at S > 0.862.
Evaluation of the Operational Budget Variance and Its Impact on Financial Performance at BRC Bar & Restaurant K F Andriani; I W Karman; I M Sudana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1288

Abstract

This research aims to determine 1) Effectiveness of operational budget implementation in 2017 at BRC Bar & Restaurant. 2) Efficiency of operational budget implementation in 2017 at BRC Bar & Restaurant. 3) The impact of the budget variance on the financial performance of 2017 at BRC Bar & Restaurant. This research used primary data that is the form of tolerance limits deviations, effectiveness and efficiency criteria, and cost percentage, and also used secondary data, that is operational budget reports, item sales report of food and beverages in 2017, quantity and price of food and beverage that obtained from BRC Bar & Restaurant through interview and documentation. Analysis techniques that used in this research are quantitative analysis technique by calculating the ratio of effectiveness, ratio of efficiency, variance analysis, and profitability ratio and also used descriptive qualitative technique which explains the cause of variance and the impact of budget variance to financial performance. The results show that the effectiveness level of operational budget implementation in 2017 is still less effective, because it has a ratio below 90,01% caused by the variance in operating income and for the efficiency level of operational budget implementation is still less efficient because it has a ratio above 65,01% due to the variance in operational costs. The difference in operational budget that occurs affects the decreased financial performance seen from profitability ratios. This shows that the implementation of the operational budget that has been arranged is still not going well.
Analysis of Account Receivable Control to Minimize Uncollectible Receivable Risk at Novotel Bali Benoa Hotel & Resort K A L Dewi; I W Karman; P Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1528

Abstract

The purpose of this research was to determine the credit policy at Novotel Bali Benoa Hotels & Resorts, to determine the performance of accounts receivable at Novotel Bali Benoa Hotels & Resorts and to find out how much the allowance for receivable losses should be established at Novotel Bali Benoa Hotels & Resorts. It uses a descriptive method for analyzing. Data used in this research are aging schedules, balance sheets, total credit sales, credit policy, and credit application forms. The analytical tool used in this research is 5C analysis to analyze the crediting standards, the credit policy used to analyze the compliance of receivables collection, the ratio related to accounts receivable and the allowance for receivable loss methods used to analyze the control of receivables. The results of this determination show that the credit policy implemented is not optimal because the hotel management does not pay attention to the 5C analysis in determining the prospective debtor and collecting bad debts. The performance of receivables measured by the ratio is not fulfilled maximum; this is attributed to the four sub-accounts held by only one sub-receivable that has good results. Allowance for losses from receivables that must be formed is IDR 509,663,985 in 2016, IDR 353,517,143 in 2017 and IDR 504,832,719 in 2018.
Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019 Ni Putu Gita Pradhnya Sari; I W Karman; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2138

Abstract

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
Co-Authors I M Sudana Istiarto Istiarto K A L Dewi K F Andriani Kadek Mega Ciptaningsih Ni Putu Gita Pradhnya Sari Paulus Subiyanto