I M A Putrayasa
Politeknik Negeri Bali

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The Effect of Budget Participation, Budget Emphasis, and Compensation on Budget Slack at Le Grande Bali Anak Agung Istri Indah Utari Dewi; I M A Putrayasa; A A G M Suarjana
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.v3i2.2139

Abstract

Managers and supervisors at Le Grande Bali participate in preparing company budgets and pressured to be able to achieve budget targets, so managers and supervisors make it easier to achieve budget targets through budgetary slack to get compensation in the form of bonuses but also offset by penalties to managers and supervisors and all existing employees at Le Grande Bali a truth inducing system. This study aims to determine the effect of budget participation, budget emphasis, and compensation on budgetary slack both partially and simultaneously on Le Grande Bali. The type of data used in this study is primary data obtained by distributing questionnaires to respondents. The questionnaire was distributed to the Head of Department and supervisors of each section department and subordinates who were involved in the budgeting process at Le Grande Bali. The sampling method in this study uses saturated samples using multiple linear regression analysis techniques. The results of this study indicate that: (1) Budget participation does not affect budgetary slack. (2) Budget emphasis has a significant positive effect on budgetary slack. (3) Compensation has no effect on budgetary slack. (4) Budget participation, budget emphasis, and compensation simultaneously have a significant positive effect on budgetary slack.
Application of Capital Budgeting Method to Evaluate Investment Decisions on Additions to Fixed Assets at PT Hatten Bali Ni Luh Gede Wahyu Pradnyawati; I M A Putrayasa; I G A O Sudiadnyani
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.v4i1.2426

Abstract

This research was conducted to evaluate the investment decision to add fixed assets by PT Hatten Bali using the capital budgeting method. The results of this study are expected to be used as material for evaluating the application of the capital budgeting method in making investment decisions on fixed assets at PT Hatten Bali. The data used for this study were obtained from interviews and documentation and were analyzed using descriptive qualitative research analysis techniques with a case study approach. Based on the results of research using the capital budgeting method which consists of the method of calculating the payback period, net present value, profitability index, internal rate of return and average rate of return, all of which have shown a favorable results. From these results it can be concluded that the investment decision to add fixed assets in the form of distribution vehicles made by PT Hatten Bali can benefit the company in stable sales conditions and the application of capital budgeting methods can reduce the risk of errors or failures in making investment decisions and improve subsequent investment decisions.
Analysis of Budgeting and Variance of the Operating Budget with Realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit in Badung for Year 2017 D M S Dewanta; I M A Putrayasa; P Subiyanto
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

This research aims to know the budgeting and the cause of variance between operating budget and realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit. The data analysis technique used in this research are quantitative analysis and descriptive qualitative analysis. Result of this research showed that PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit perform budgeting using mixed method (Top Down and Bottom Up) with procedures and budgeting reference which already accordance with the board of directors decision and budgeting theory. The cause of operating income variance are tenant factor, recording, parking rate, and natural disaster. The cause of operating cost variance are employee factor, program, and natural disaster.
The Implementation of Activity-Based Costing System in Determining the Price of Rooms at Swiss-Belhotel Rainforest I W G Mahayasa; I M A Putrayasa; P Subiyanto
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.v2i1.1287

Abstract

This study aims to determine the selling price calculation room by using Activity Based Costing System and the magnitude comparison between the selling price of the rooms Traditional Cost Accounting System with Activity Based Costing System to determine a more accurate selling price. The analysis technique used in this study was a comparative descriptive with quantitative approach. Results from this study showed that the selling price calculation room with Activity Based Costing System produces a smaller cost than the Traditional Cost Accounting System.From the results of these calculations produce The excess on the type Deluxe Room as big as Rp70.753,00, type Grand Deluxe Room for Rp81.605,00, type Junior Suite Room as big as Rp125.846,00 and type Executive Suite Room as big as Rp131.874,00. Selling price difference is due to On Activity Based Costing System use a lot of cost driver so that the results are more accurate.
Analysis Delay Budget Absorption the Work Unit of KPPN Singaraja Ni Putu Dina Hani Saputri; I M A Putrayasa; I Nyoman Sugiarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.872 KB) | DOI: 10.31940/jasafint.v4i2.160-167

Abstract

At the end of 2019, precisely in December, a new Covid-19 virus outbreak was discovered in Wuhan, China. The emergence of this virus was first detected in Indonesia in March 2020. Since this virus first appeared in Indonesia, the government immediately issued a new policy, namely refocusing and reallocating the APBN expenditure budget, as well as accelerating the procurement of goods/services for health facilities, such as drug procurement. - Medicines and medical devices. As a result of this refocusing and reallocation of the APBN budget, the absorption of the expenditure budget has accumulated at the end of the year. This accumulation of budget absorption tends to be low at the beginning of the year and soaring high at the end of the year. The purpose of this study is to determine the factors that cause the accumulation of budget absorption due to Covid-19. This type of research is descriptive qualitative with transcendental phenomenology. The data analysis technique used is Miles & Huberman. The data in this study were obtained through literature study, document analysis, observation, and interviews. The results of this study indicate that changes in the budget, human resources, and procurement of goods/services cause the accumulation of budget absorption.