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All Journal Journal of Applied Studies in Language Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax

Paulus Subiyanto

Politeknik Negeri Bali

Author-ID : 3592286

Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 8 Documents Claim Missing Document

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Articles

Learning and growing: an alternative strategy to teach English Paulus Subiyanto; Ni Ketut Suciani; I Nyoman Rajin Aryana; Gusti Nyoman Ayu Sukerti; Anak Agung Raka Sitawati
English Vol 2 No 2 (2018): December 2018
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.006 KB)

One of the problems faced by ESL learners is not a linguistic one, but they are afraid to express what they know and feel, in English. They are afraid of making mistake and prefer keeping passively attitude to participating actively in learning activities. They have less self-confidence to speak English though they have enough linguistic knowledge and skill. Therefore, it is important to find a strategy to break such “ice” in order to overcome psychological impediment faced by the learners. Thus, learning English is simultaneous with a growing personality. This article is based on the classroom experience by experimenting with the method called Learning and Growing (L&G). The basic principle of this method is how to motivate the learners talking about themselves, or things close to them. The method enables them to know who they are, to accept themselves, and to feel their self-confidence. After practicing one topic, e.g. Who Am I, the learners are able to accept themselves and have an awareness that making mistake is normal in the learning process. As the result, they dare to share who they are without being afraid to make mistake linguistically. The other principle is how to make relax atmosphere of learning, ignoring some formal rules. A friendly relationship is built during the learning process both the learner-learner and the teacher-learner. The teacher’s task is to choose the topics with double goals: language and psychology. What language skill will be achieved and what personal growth will be focused on are the vital concern of the teacher. These goals will be realized by making an appropriate lesson plan and preparation. Finally, the evaluation may be conducted, especially for language achievement. The main purpose of this evaluation would rather know if the goal has been achieved than to get grades.

Ecolinguistic study of the writing works of achieving students Bali State Polytechnic in 2020 Paulus Subiyanto; I Ketut Sadia; IGA Paramita Dewi
English Vol 4 No 2 (2020): December 2020
Publisher : Politeknik Negeri Bali

Bali State Polytechnic (PNB) has used the label "green", such as the "green campus" and "green tourism", as a flagship program to show its concern for ecological awareness. Ecolinguistics is a combination of linguistics and ecology studying the relationship between the use of language in discourse related to the environment. This study aims to see how the ecological insights possessed by outstanding students are revealed through their written works (languages). From the primary data source in the form of 10 written works of achieving students in 2020, ecological insights will be identified in which they are revealed in the choice of words containing ecological content. The results show that the average ratio of ecological word used and the number of words in writing is 0.84%, while the average vocabulary, 9 types of ecological words for each writing contain an average of 2065 words. With the assumption based on the cognitive linguistic theory that thoughts are expressed through language, it can be concluded that students' ecological insight and awareness have not developed optimally as far as it is expressed through word choice (diction). It suggests that the PNB students need to broaden their ecological insights through language learning, especially reading texts based on ecolinguistics.

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

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 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

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.

Analysis of Account Receivable Control to Minimize Uncollectible Receivable Risk at Novotel Bali Benoa Hotel & Resort K A L Dewi; I W Karman; P Subiyanto
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.v2i2.1528

The purpose of this research was to determine the credit policy at Novotel Bali Benoa Hotels & Resorts, to determine the performance of accounts receivable at Novotel Bali Benoa Hotels & Resorts and to find out how much the allowance for receivable losses should be established at Novotel Bali Benoa Hotels & Resorts. It uses a descriptive method for analyzing. Data used in this research are aging schedules, balance sheets, total credit sales, credit policy, and credit application forms. The analytical tool used in this research is 5C analysis to analyze the crediting standards, the credit policy used to analyze the compliance of receivables collection, the ratio related to accounts receivable and the allowance for receivable loss methods used to analyze the control of receivables. The results of this determination show that the credit policy implemented is not optimal because the hotel management does not pay attention to the 5C analysis in determining the prospective debtor and collecting bad debts. The performance of receivables measured by the ratio is not fulfilled maximum; this is attributed to the four sub-accounts held by only one sub-receivable that has good results. Allowance for losses from receivables that must be formed is IDR 509,663,985 in 2016, IDR 353,517,143 in 2017 and IDR 504,832,719 in 2018.

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

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 of Financial Statements to Measure the Level of Health in The LPD of Pecatu Village, South Kuta, Badung N W Indah Leonita; I N Sugiarta; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The Village Credit Institution (LPD) is an institution that operates in the financial sector belonging to the village which is developing and providing benefits both in terms of social, economic and cultural aspects to its citizens, so it is necessary to improve performance and preserve its existence. As a part of the traditional village unit in Bali, the LPD has the function of collecting funds and distributing credit and loans to the community. The level of soundness of the LPD shows the institution's ability to utilize its assets productively and efficiently and can manage the continuity of the business that is run effectively, so that it will encourage the continuity of the business. This study aims to measure the level of financial health using the CAMEL method on Village Credit Institution (LPD) of Pecatu Village, South Kuta, Badung in the period 2018 to 2020. Qualitative descriptive analysis is used to interpret the results of the calculation of financial ratios consisting of aspects of Capital, Assets, Management, Earning, and Liquidity. The result of this is the combined scores of all aspects obtained for 2018 is 79,37%, in 2019 is 80,77%, and in 2020 is 65,90%. Therefore it can be concluded that for 2018 and 2019 the financial health level of the LPD of Pecatu Village is in a fairly healthy condition, while in 2020 the financial health level of the LPD of Pecatu Village is in an unhealthy condition

Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the Covid-19 Pandemic : Case Study at Public Accountant Firm in Bali Province D Angeliney She Maharaja; Ida Bagus Anom Yasa; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Audit quality plays an important role in ensuring the fairness of financial statements to improve decision- making by interested parties. However, there were several cases of suspension of public accountants' licenses in recent years reflecting the low audit quality. The existence of the Covid-19 Pandemic which causes business economic instability conditions and changes in the auditor work mechanism make audit quality increasingly need to be considered. Remote audit during the pandemic cause limited scope for inspection, availability of technological tools, and weak document validity. Fraud increasing is also note for auditors to sharpen their professional skepticism. Another thing in supporting audit quality during the pandemic is the accuracy of going concern assessment which can provide an overview of the company's sustainability. This study aims to analyze and explain the effect of remote audit, professional skepticism, and going concern assessment on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province. The population in this study are 115 auditors in 17 Public Accountant Firms registered in IAPI Bali with a total of 69 respondents based on convenience sampling method. Primary data were obtained from questionnaires and analyzed with Partial Least Square (PLS) through SmartPLS 3.0 application with a significance level of 5%. The results showed that remote audit, professional scepticism, and going concern assessment have a positive and significant impact on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province.

Co-Authors Anak Agung Raka Sitawati D Angeliney She Maharaja D M S Dewanta Gusti Nyoman Ayu Sukerti I K Sudiartha I Ketut Sadia I M A Putrayasa I N Sugiarta I N T Junarsa I Nyoman Rajin Aryana I W G Mahayasa I W Karman Ida Bagus Anom Yasa IGA Paramita Dewi K A L Dewi N W Indah Leonita Ni Ketut Suciani

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