Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I K Sudiartha
Politeknik Negeri Bali
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of Receivables Management to Control the Risk of Uncollected Receivables at Ayodya Resort Bali I N T Junarsa; I K Sudiartha; P Subiyanto
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.v3i1.1794

Abstract

This study aims to determine 1) management of receivables at Ayodya Resort Bali 2) the efforts to control the risk of uncollected receivables at Ayodya Resort Bali. Data used in this study were aging schedules, credit sales, total receivables, credit policy. Measuring instruments used to conduct this research were 5C analysis to analyze credit standards, accounts receivable policy to analyze receivables collection compliance, related ratios to receivables such as accounts receivable turnover ratios, average receivables collection ratios, arrears ratios and billing ratios to assess performance of receivables, a backup method for calculating receivable losses to control the risk of uncollectible receivables. The results of receivables management were classified not good after being analyzed using three indicators. The first indicator is not fulfilled based on the 5C analysis for credit standards. The second indicator is not fulfilled because the collection of accounts receivable is not in correspondence with hotel credit policy. The third indicator is not fulfilled because the results of the analysis on receivable performance using the ratios are not optimal. The amount of receivables is classified high, so it needs to establish an allowance for losses in an effort to control the risk of bad debt.
Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian Ni Putu Rina Krisnawati; I K Sudiartha; I M S A Jaya
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.v4i1.2416

Abstract

The purpose of this study is to find out and analyze credit sales policies and to find out how much the allowance for receivable losses should be established at Bali Niksoma Boutique Beach Resort. This research uses qualitative data in the form of Standard Operating Procedures (SOP) and quantitative data in the form of aging schedules and sales data. The analytical tool used in the research is 5C analysis to analyze the crediting standards, credit sales policies using the checklist analysis method to analyze compliance with the credit sales policies, and the reserve method for calculating receivable losses. The results showed that the implementation of credit sales policies had not been carried out optimally, management of Bali Niksoma Boutique Beach Resort has implemented its credit policy, but there are still several policies that have not been implemented properly according to set standards. This can be seen throught the result of the checklist analysis that have been carried out. Meanwhile, for the credit standard, the management has not implemented the 5C principle maximally. The amount of bad debts is classified as high, so it is necessary to establish a reserve allowance for bad debts to minimize the risk of uncollectible accounts.
Co-Authors I M S A Jaya I N T Junarsa Ni Putu Rina Krisnawati Paulus Subiyanto