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All Journal Journal of Indonesian Economy and Business Jurnal Bisnis dan Kewirausahaan Jurnal Riset Terapan Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Bisnis dan Kewirausahaan
Desak Putu Suciwati
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Journal : Journal of Applied Sciences in Accounting, Finance, and Tax

 1 
Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR) Ida Ayu Made Asvini Gita; I D M Partika; D P Suciwati
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.v4i1.2410

Abstract

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.
Analysis of Accounting Treatment on Social Responsibility at PT. Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai- Bali N W A Sumantini; D P Suciwati; I G M Karma
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

Accounting of social responsibility is a useful tool for the company in expressing social activities. This research aims to assess the treatment of social responsibility accounting at PT Angkasa Pura I Bali in accordance with PSAK No. 1 Paragraph 14, law 40 of 2007 and regulation of the minister of SOEs No. PER 02/MBU/7/2017. Technique of collecting data using interview method, observation and documentation. Analysis technique of this research is descriptive qualitative analysis technique and quantitative descriptive analysis technique by using index Wallace. Result of analysis of accountancy treatment of social at PT Angkasa Pura I Bali show accounting treatment of social responsibility has been in accordance with PSAK No.1 Paragraph 14 that has to make a separate report in the Partnership Program and Community Development Report, Main Financial Statements and Sustainability Report. Reporting accounting for socially responsible accountability applied by PT Angkasa Pura I Bali is in conformity with Law 40 of 2007 Article 74 and Regulation of the Minister of SOEs. PER-02/MBU/7/2017 which can be reviewed the form of Partnership Program and Community Development Report consist with guidance on the format of BUMN Minister's Circular Letter no. SE-02/MBU/Wk/ 2012. Social responsibility accounting disclosures presented in the sustainability report at PT. Angkasa Pura I (Persero) based on the GRI G4 guideline produce an index Wallace of 37%.
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.
Analysis of Sales Budgeting Process in Fox Harris Hotel Jimbaran Beach N K A M P Dewi; I N Sugiarta; D P Suciwati
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.v3i1.1808

Abstract

This study aims to describe sales budget preparation process at Fox Harris Hotel Jimbaran Beach. The preparation of the sales budget uses a free hand method by sales forecasting with intuition so that unfavorable variance may occur. Budget reports made by Revenue Manager are not based on accurate analysis. The purpose of this research is to learn how to arrange a sales budget at Fox Harris Hotel Jimbaran Beach. This research method uses quantitative and qualitative descriptive analysis technique. Quantitative analysis technique by calculating standard errors in the preparation of the budget and analysis of the variance of the sales budget on the budget implementation. The data in this study are primary and secondary obtained from interviews, documentation and observation. The result of the study shows that the right method in preparing the sale budget in Fox Harris Hotel Jimbaran Beach is a quadratic method. Difference in the sales budget due to the difference in the quantity and the difference in price.
Co-Authors C Ardina Cening Ardina Desak Putu Arie Pradnyan I D M Partika I Gede Made Karma I Made Bagiada I N Sugiarta Ida Ayu Made Asvini Gita M M Purwaniwati Marwa, Shaskia Roja Mas’ud Machfoedz Mas’ud Machfoedz N K A M P Dewi N W A Sumantini Ni Putu Ari Astari Susanti , Jeni Trevhy Firdha Wahyuni Marc