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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
A A P Suardani
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Analysis of Financial Conditions with the Altman Z-Score Method to Predict Bankruptcy (Case Study at PT Bintang Grana Darma) N A Pratama; I M Ariana; A A P Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1540

Abstract

The development of tourism in Lombok island leads to increasingly fierce business competition in the field of hospitality services. The hotels are unable to compete due to a decrease in room occupancy rates which ultimately leads to bankruptcy. This study was conducted to determine the financial condition of PT Bintang Grana Darma with the Altman Z-Score method to predict the bankruptcy in the period of 2014-2018. The study approach used was a quantitative descriptive approach. This study used secondary data in the form of financial statement data for the period 2014-2018. Financial condition was measured using a modified version of the Altman Z-Score financial ratio. The four ratios used are Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, Book Value of Equity to Book Value of Total Debt. Based on the results of the Altman Z-Score analysis, PT Bintang Grana Darma's financial condition is not bankrupt or in a healthy condition. It can be seen that PT Bintang Grana Darma produced the highest Z-Score of 11.2737 in 2018, the lowest Z-Score of 7.9764 in 2017 or the average Z-Score of 8.9807 which is above the point cut-off of Z> 2.60 falls into the non-bankrupt criteria.
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.
Cost-Volume-Profit (CVP) Analysis as a Profit Planning of Tour Packages at PT Tour East Indonesia, Denpasar A A P R Dewi; C Ardina; A A P Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

PT Tour East Indonesia is one of the companies engaged in travel agents in Bali. This company has not implemented a cost-volume-profit (CVP) analysis in preparing profit plans. This study aims to determine the level of tour package sales s at the level of break even, to determine the level of sales of tour packages that must be achieved in 2018 if the company wants a profit of 20% from 2017 and to analyze the level of margin of safety so that the company does not suffer losses in 2018. This study uses secondary data types. Data collection is done through interviews, documentation and observation. The analytical techniques used are descriptive quantitative analysis techniques including the least squares method to separate semi variable costs, contribution margin, break even point analysis, margin of safety analysis and profit planning analysis. The results of this study indicate that the analysis of cost-volume-profit (CVP) can help management in profit planning and also provide information on the break-even sales value of the tour package for 2018 amounting to Rp. 5.915.226.769 or 1.352 pax or 27% of sales budgeted in 2018. If the company wants to achieve a profit target of 20% of year profits 2017, then the tour package sales volume that must be achieved is Rp. 27.753.815.507. The level of security of the company's sales decline so as not to suffer losses in 2018 by 73%.
Management Audit as a Basis to Assess the Efficiency and Effectiveness of Marketing Function at the Inaya Putri Bali Hotel I Gusti Ngurah Satya Dharma; I B A Yasa; A A P Suardani
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.v3i2.2135

Abstract

This study aims to assess the efficiency and effectiveness of the implementation of the marketing function at the Inaya Putri Bali Hotel and reveal the findings obtained during the management audit. Based on findings audit, it can be given right recommendations to make company's future performance better. The data analysis techniques used are quantitative and qualitative methods. Data used is sourced from primary and secondary data through interviews, observations, and documentation. The research begins with collection of data and information relevant to marketing function then processed and analyzed in conformity with the company's plans and guidelines as well as calculation of effectiveness and efficiency levels of Revenue and marketing costs. The results of this research show efficiency of marketing function in Inaya Putri Bali Hotel runs efficiently, but effectiveness marketing function is still under standards company caused by decrease in income room, food and beverage. The company needs to evaluate all sales and marketing management staff, make an innovative promotion programs, make all sales personel to be active to attend exhibition,sales mission also hotel events and provide training to sales personnel periodically to support performance Inaya Putri Bali Hotel in maximizing the income of room, food and beverage for company.
Time Budget Pressure as Moderating Variable on the Effect of Professionalism, Experience and Audit Fee on Audit Quality I K A Wiguna; I B A Yasa; A A P Suardani
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.v2i2.1549

Abstract

Audit quality is the probability of an auditor where the auditor can find violations in his client's accounting system and report it in the audit report. Audit quality is influenced by various factors including professionalism, audit experience, audit fees and time budget pressures. This research aims to analyze the influence of professionalism, audit experience, and audit fees on audit quality, whether time budget pressures moderate the influence of professionalism, audit experience, and audit fees on audit quality. The population in this research are auditors who work at the Public Accounting Firm in Bali that were registered in the IAPI 2019 directory. The samples of this research are 70 auditors. This research use saturated sampling method. The analysis technique used in this research is modeling techniques with partial least square (PLS) through SmartPLS 3.0 application. The results of this research indicate that professionalism has a positive and significant effect on audit quality. Audit experience has a positive effect but not significant on audit quality. Audit fee have a positive and significant effect on audit quality. Time budget pressure does not moderate the influence of professionalism, audit experience and audit fees on audit quality.
Co-Authors A A P R Dewi C Ardina I B A Yasa I Gusti Ngurah Satya Dharma I K A Wiguna I M M Arsana I Made Ariana N A Pratama Ni Putu Yasinta Oktavia Darnata