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This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
N N Yintayani
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Analysis of Financial Performance at the Jimbaraya Multipurpose Cooperative Period 2018-2020 Firda Mayang Aldira; N N Yintayani; M D Saputra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.26 KB) | DOI: 10.31940/jasafint.v5i1.63-68

Abstract

Financial performance is one of the important factors in the company. Good financial performance can be assessed from the results of the analysis that obtain a percentage in accordance with the standards that have been set. the results of the analysis can assist cooperatives in making appropriate plans and policies in achieving the vision and mission of the cooperative. The research aims to analyze the level of financial performance movement and the health of cooperatives based on the liquidity ratio, solvency ratio, activity ratio and profitability ratio with period from 2018-2020 in accordance with the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06/Per/M/KUKM/V/2006. This research uses a qualitative approach. The results showed that the liquidity ratio is measured using the current ratio and the quick ratio obtains a fairly healthy result because the cooperative is able to guarantee the payment of its current debt. The solvability ratio is measured using the total debt to total assets ratio has fluctuated, where the assets are insufficient to guarantee the cooperative's debt, then measured using the total debt to total equity ratio, there is some less owned capital to guarantee the cooperative's debt. The activity ratio based on the total assets turnover ratio obtained unhealthy results because the sales results obtained were very small. The profitability ratio is measured using return on assets and return on equity has decreased because it is caused by a decrease in profits obtained by cooperatives.
Analysis of the Application of Environmental Accounting as One of Social Accountability at the One Legian Hotel N P Paramitha Ardy Rahayu; I M Sudana; N N Yintayani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.787 KB) | DOI: 10.31940/jasafint.v5i2.140-145

Abstract

In the field of accounting, there is Green Accounting or environmental accounting where there are five stages of environmental cost allocation process, namely identification, recognition, measurement, presentation, and disclosure. This research is descriptive qualitative research located at The ONE Legian Hotel. Where the primary data used are inter- views while the secondary data used are archives and written documents. This study uses a constant comparative analysis that aims to compare the stages of environmental cost allocation at The ONE Legian Hotel with the 2019 Financial Reporting Conceptual Framework. The result of this research is that The ONE Legian Hotel has implemented an environmental cost allocation which consists of identification by dividing into two, environmental/natural costs and social environmental costs, then the recognition using the accrual basis method, measurement using rupiah with realization the budget that has been determined by the company, in the presentation where these environmental costs have been presented in the income statement, in the other expenses section or in the POMEC subsection for environmental/natural costs and the human resource subsection for social environmental costs. However, the disclosure has not been carried out, where detailed environmental costs are not included in the financial statements, so users of financial statements don’t know the details of the environmental costs.
Co-Authors Firda Mayang Aldira I M Sudana M D Saputra N P Paramitha Ardy Rahayu