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p-Index From 2020 - 2025
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This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I G A O Sudiadnyani
Politeknik Negeri Bali
Economics, Econometrics & Finance

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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 Receivables Management to Minimize Bad Debts at Go Vacation Indonesia N L R Yuliasari; I K Suandi; I G A O Sudiadnyani
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.v2i2.1545

Abstract

This study aimed to describe 1) credit analysis in Go Vacation Indonesia 2) assessment of management of receivable accounts in Go Vacation Indonesia 3) management of receivable accounts to minimize bad debts in Go Vacation Indonesia. The data that was used for this study were aging account receivable schedule, credit sales data, credit standards, and receivable accounts policy. The measuring instruments that was used to carry out this research were 5C analysis to analyze the standard credit facility, assess the management of receivables which included billing and collecting of receivables policies to analyze compliance with policies and ratios related to receivable accounts to evaluate management of receivable accounts, management of receivable accounts minimized bad debts to minimize bad debt expenses. The results of the study showed that the 5C analysis for credit facility granting standards had fulfilled the requirements. Billing and collecting receivables were not effective yet because they did not appropriate with the policy. The results of the ratio of receivable accounts were not optimal. Bad debt expenses that could be minimized in 2016 was Rp59,893,531, in 2017 was Rp80,185,316, in 2018 was Rp69,989,977.
Co-Authors I K Suandi I M A Putrayasa N L R Yuliasari Ni Luh Gede Wahyu Pradnyawati