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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
C Ardina
Politeknik Negeri Bali
Economics, Econometrics & Finance

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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%.
Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali Ketut Eny Rahayu; C Ardina; M Sumartana
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.v3i2.2144

Abstract

The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.
Value Added Tax Analysis of Freight Forwarding Services at PT B Denpasar P Candrastuti Putri; N S Hardika; C Ardina
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.v2i2.1537

Abstract

Freight forwarding services or transportation management services aim to represent the task of shipping goods (consignor/ shipper/ exporter) to destination either by land, sea, or air. Freight forwarding services does not only consist of one service, but there are many services related to shipping and receiving goods to form freight forwarding service. In delivering goods, freight forwarders usually work with partners to carry out and provide services. The value added tax (VAT) law and its regulations have not specifically regulated the treatment of value added tax on freight forwarding services, especially in the payment method. The Reinvoicing method is a method by which freight forwarder create new invoices to collect service fees from freight forwarding plus fee from work partner. Reimbursement method where freight forwarder forward work partner invoice so that PT B receives two invoice in which there was a value added tax in (VAT In) that cannot be credited. The result of the study suggests that PT B in collaboration with PT I as a freight forwarder chooses a reinvoicing method because it is more efficient and shows a better impact on the cash flow statement.
Internal Audit of Food and Beverage Inventory at Astagina Resort Villa and Spa Legian (Case Study of January and March 2018) M M Purwaniwati; D P Suciwati; C Ardina
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.v2i1.1306

Abstract

This study aims to test the internal audit which is divided into operational audit and financial audit of food and beverage inventory at Astagina Resort Villa & Spa Legian. During this time, there is always variance in the inventory of food and beverage between the amount of the system and the physical amount The primary data are accounting system of purchase and sale of food and beverage inventory and how to calculate the ending balance of food and beverage inventory. The secondary data are standard operational procedure, organizational structure, result of physical calculation and record of physical quantity of supply of food and beverages in January and March 2018. Descriptive qualitative and quantitative is as a analytical technique. The results of the operational audit show weaknesses in the Company's Internal Control System such as do not use copy of the form, the absence of a surprise audit, the absence of job rotation, and the company does not entablishment of an internal supervisory unit. While the results of financial audits indicate the difference of more and less on the physical calculation of inventory with the record.
Co-Authors A A P R Dewi A A P Suardani Desak Putu Suciwati Hardika, N S Ketut Eny Rahayu M M Purwaniwati M Sumartana P Candrastuti Putri