cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
I Gede Made Karma
Contact Email
igmkarma@pnb.ac.id
Phone
+6281338158240
Journal Mail Official
jasafint@pnb.ac.id
Editorial Address
Jl. Raya Uluwatu No.45, Jimbaran, Kec. Kuta Sel., Kabupaten Badung, Bali 80361
Location
Kab. badung,
Bali
INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : http://dx.doi.org/10.31940/jasafint
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on issues on Accounting (Financial Accounting, Management Accounting, Public Accounting, Auditing, and Accounting Information Systems), Finance (Capital Market, Financial Statements Analysis, and Financing), and Tax (Income Tax, VAT, Tax Audit, and Tax Accounting).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol 2 No 1 (2019): April 2019" : 12 Documents clear
Analysis of Receivables Management to Minimize Uncollectible Receivables at Taum Resort Bali P A Rahayu; I K Suandi; I M Suarta
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.v2i1.1305

Abstract

This study aims to determine 1) accounts receivable management at Taum Resort Bali 2) how much receivable loss reserves must be formed by Taum Resort Bali. The data used in this study are aging schedule account receivable, credit sales, total receivables, receivable policies, credit standards and collection of accounts receivable. The measuring instrument used to conduct this research is 5C analysis to analyze crediting standards, receivable policies to analyze compliance collection and collection of accounts receivable, ratios related to accounts receivable such as accounts receivable turnover ratio, ratio of average days of receivable billing, arrears ratio and billing ratio to assess the performance of accounts receivable, a backup method to calculate allowance for receivables losses. The results showed that the overall receivables management was classified as not good after being analyzed using three indicators. The first indicator is fulfilled based on 5C analysis for crediting standards. The second indicator is not met because the collection and collection of receivables is not in accordance with hotel policy. The third indicator is not fulfilled because the results of the performance analysis of accounts receivable using the ratio is not optimal. The amount of uncollectible receivables is high, so the need for the establishment of receivables loss reserves. In 2015 the allowance for receivables losses was set at Rp.43,938,899.00, in 2016 amounted to Rp.63,635,501.00 and in 2017 amounted to Rp.101,042,527.00.
The Effects of Task Complexity, Professional Auditor Skepticism, and Motivation of Auditors Against Quality of Audit on Public Accountants in Bali I K Haryana; I B A Yasa; K Nurhayanti
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.v2i1.1286

Abstract

Audit quality is the probability of an auditor in finding violations and reporting an error or misappropriation that Occurs in the client's accounting system. Quality is influenced by various factors, while the factors used in this study to PROVE the effect on audit quality include the complexity of tasks, Skepticism of professional auditors, and auditors motivation. The purpose of this study is to Determine the effect of task complexity, Skepticism of professional auditors and auditors on audit quality motivation at KAP in Bali. Population in this research is all Public Accounting Firm Bali exist in the which have been registered in the directory of Certified 2017. Sampling method in this research use or saturated sample census method. The number of respondents used was 71 respondents. The hypothesis was tested with a significance level of 5% (percent) using Partial Least Square (PLS) through the SmartPLS 3.0 application. The results Showed that the complexity of tasks, professional Skepticism of auditors and auditors motivation have a significant effect on audit quality.

Page 2 of 2 | Total Record : 12

 1   2 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 4 No 1 (2021): April 2021 Vol 3 No 2 (2020): October 2020 Vol 3 No 1 (2020): April 2020 Vol 2 No 2 (2019): October 2019 Vol 2 No 1 (2019): April 2019 Vol 1 No 1 (2018): October 2018