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

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Operational Audit as a Performance Assessment Tool of Front Office Cashier at Renaissance Bali Uluwatu Resort & Spa N L P E Kartikayeni; I N Subratha; I M M Arsana
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.v3i2.2128

Abstract

An operational audit is an examination conducted to review (systematically) part or all of the organization's activities in order to evaluate whether the available resources have been used effectively and efficiently. The front office cashier is one of the most important parts because it has the main function of carrying out tasks related to guest account payments at check-in and check-out related to the hotel's main source of revenue. Payment transaction processes and reports on transactions made must comply with applicable Standard Operating Procedures. This study aims to analyze and reveal the performance of the front office cashier related to payment transactions made by guests during check-in and check-out at the Renaissance Bali Uluwatu Resort & Spa. The data used in this research comes from primary data obtained by conducting interviews and documentation. The analysis technique used is the Miles and Huberman analysis technique, where the activities in qualitative data analysis are carried out interactively and continue to completion, so that the data is saturated. The results of the operational audit on the cashier's front office performance is the front office cashier's performance is considered to be efficient but less effective. This can be seen from the frequent occurrence of shortcomings when reporting, namely the attached transaction proof in the form of a credit card slip, which based on the SOP should also be attached to the cashier's journal report submitted to the Finance Department
Management Audit to Evaluate the Economical, Efficiency, and Effectiveness of Purchasing Function in GK Hotel Ni Putu Yasinta Oktavia Darnata; I M M Arsana; A A P Suardani
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.v4i1.2415

Abstract

This research examines the economic, efficiency, and effectiveness of purchasing function and reveals findings obtained during the implementation of a management audit to give appropriate recommendations for better company performance in the future. The analytical techniques used in this research are quantitative and qualitative analytical techniques. The data analysis results in 2017-2019 show that the highest rate of economics occurred in 2019. The highest efficiency rate occurred in 2019 and declining the effectiveness rate in 2019. That is due to obstacles in the purchasing function resulting in wastage. These obstacles are the weaknesses in unauthorized purchase request activities, purchasing goods that did not comply with order specifications, and the delay of payment to the supplier due to a lack of funds from the head office. This research concludes that the economic rate in 2019 is uneconomical, the efficiency of purchase costs in 2019 is inefficient, and the effective rate in 2019 is quite effective. The recommendation is to make a payment agreement with the supplier, tighten the process of purchasing requests, and control in making the article description.
Performance Measurement Using Balanced Scorecard in Prime Plaza Hotel Sanur-Bali M T P Chrisanti; I M M Arsana; L M Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance measurement of Prime Plaza Hotel Sanur-Bali focuses on financial and customer aspects. That measurements are not enough to describe the entirety performance of the company. The entirety performance can be measured by balanced scorecard concept. The purpose of this research is to determine the performance of Prime Plaza Hotel Sanur-Bali using Balanced Scorecard concept based on financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Data collections were through observation, interview, documentation, and questionnaires. The result showed that the performance of financial perspective is good, measured by the ratio of liquidity, solvability, activity, and profitability. Customer’s perspective shows the customer is satisfied with the services and facilities. The perspective of internal business process shows there is some innovations and after-sales service, the efficiency of service time check in and check out still need improvement. The learning and growth perspective shows the employees are satisfied with their work, and low employee retention rates. In general, the performance of Prime Plaza Hotel Sanur-Bali is good. However, it still needs improving the efficiency of service time, human resource management orientation that concerns welfare, optimization of asset management.
The Effect of Budgetary Participation, Budget Emphasis, and Compensation on Budgetary Slack at Ayodya Resort Bali N K Dwiandriani; I M M Arsana; I M Suarta
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.v2i2.1539

Abstract

The directors and managers at Ayodya Resort Bali participated in company budgeting and were pressured to be able to achieve budgeting target, therefore, the directors and managers simplified budgeting target achievement through budgetary slack to gain compensation in the form of bonus. This study aimed to know the effect of budgetary participation, budget emphasis and compensation on budgetary slack both partially and simultaneously at Ayodya Resort Bali. The type of data used in this study was primary data obtained through distributing questionnaire to the respondents consisted of the directors of each department and the managers of each section per department at Ayodya Resort Bali. The sampling methods used in the study were saturated sampling technique for all directors and simple random sampling technique for the managers. The data were analyzed by using simple linear regression analysis and multiple linear regression analysis. The results of the study showed that: (1) Budgetary participation had a significant positive effect on budgetary slack. (2) Budget emphasis had a significant positive effect on budgetary slack. (3) Compensation had a significant positive effect on budgetary slack. (4) Budgetary participation, budget emphasis and compensation stimultanouesly had a significant positive effect on budgetary slack. This suggests that increased participation in budgeting followed by negative behavior and high emphasis on achieving the target budget for compensation will tend to increase the occurrence of budgetary slack.
Analysis of Cost Control on Food and Beverage in Mercure Resort Sanur A.A Istri Yunita D.D.A.S; I M M Arsana; L M Wahyuni
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.v2i1.1285

Abstract

There is a deviation in the cost of food and beverages between the standard cost and the actual cost. Likewise, the weakness in controlling the cost of food and beverages. The purpose of this research, which is to identify the cause of conflict between the standard (standard cost ) with the actual cost (actual cost) food for breakfast and beverage for cocktail, and to know how the control costs of food for breakfast and beverage for cocktail. Data collection method used in this research, namely the observation, interview, and documentation. To achieve the quantitative analysis is used to calculate the cost of food and beverage are sold, cost variance, economic order quantity (EOQ), safety stock, maximum inventory and re-order point and descriptive-qualitative analysis technique. The results of research conducted by using data collected showed that 1) The deviation between standard cost and actual cost food for breakfast and beverage for cocktail is caused by increasing percentage of purchasing, any shortage of food for breakfast and beverage for cocktail and the amount of processing raw materials which is not accordance with the standard recipe. 2) Cost control of food and beverage is not optimally, where the employees are inconsistent in running the Standard Operating Procedure (SOP) and there are advantages and disadvantages of inventory due to those not do the calculation economically so that the differences are unfavorable.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.296 KB) | DOI: 10.31940/jasafint.v5i1.39-45

Abstract

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.
Co-Authors A A P Suardani A.A Istri Yunita D.D.A.S I M Suarta I N Subratha Istiarto Luh Mei Wahyuni M T P Chrisanti N K Dwiandriani N L P E Kartikayeni Ni Luh Linda Muliasih Ni Putu Yasinta Oktavia Darnata