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I Gede Made Karma
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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
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Search results for , issue "Vol 2 No 2 (2019): October 2019" : 12 Documents clear
Value Added Tax Analysis of Freight Forwarding Services at PT B Denpasar P Candrastuti Putri; N S Hardika; C Ardina
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.v2i2.1537

Abstract

Freight forwarding services or transportation management services aim to represent the task of shipping goods (consignor/ shipper/ exporter) to destination either by land, sea, or air. Freight forwarding services does not only consist of one service, but there are many services related to shipping and receiving goods to form freight forwarding service. In delivering goods, freight forwarders usually work with partners to carry out and provide services. The value added tax (VAT) law and its regulations have not specifically regulated the treatment of value added tax on freight forwarding services, especially in the payment method. The Reinvoicing method is a method by which freight forwarder create new invoices to collect service fees from freight forwarding plus fee from work partner. Reimbursement method where freight forwarder forward work partner invoice so that PT B receives two invoice in which there was a value added tax in (VAT In) that cannot be credited. The result of the study suggests that PT B in collaboration with PT I as a freight forwarder chooses a reinvoicing method because it is more efficient and shows a better impact on the cash flow statement.
Analysis and Evaluation of Internal Control Accounting Information System on Cash Receipts and Cash Disbursements at LPD Desa Adat Jadi I G A A Dina Purnama D; I K Parnata; I W Purwanta Suta
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.v2i2.1543

Abstract

This study aims to evaluate internal control over the accounting information system for cash receipts and cash disbursements at LPD Desa Adat Jadi. The results of this study are expected to provide constructive advice in improving the application of internal controls that can minimize the potential fraud and misappropriation of LPD Desa Adat Jadi’s assets. This type of research is a case study using two types of data namely primary and secondary data. Data collection techniques used were interviews, observation and documentation. The analytical technique used is descriptive analysis techniques that is by explaining the accounting information systems for cash receipts and cash disbursements and descriptive comparative analysis through a comparison of the application of internal control information systems to cash receipts and cash disbursements of LPD Desa Adat Jadi with the theory of internal control according to COSO. The results of the study show that the cash receipts and cash disbursements systems each have three activities derived from voluntary savings, time deposits and monthly loans. The results of evaluating the implementation of internal accounting information systems at LPD Desa Adat Jadi, so that they are not fully compliant with the five components of COSO internal control, only information and communication components are in accordance with COSO theory. The four components that are not in accordance with COSO are internal environment, risk assessment and risk response, control activities, and monitoring.

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