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I Gede Made Karma
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jasafint@pnb.ac.id
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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
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Search results for , issue "Vol 3 No 2 (2020): October 2020" : 12 Documents clear
Analysis of The Effectiveness and Efficiency of Working Capital on LPD in Dalung Village Ade Aprilia Arta Sari; I M Sudana; I M D J Sulastra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2143

Abstract

The purpose of this study was to determine the effectiveness of working capital use in terms of cash turnover ratios and receivable turnover ratios and to determine the efficiency of working capital use in the LPD Dalung Village. The analysis technique used in this study is quantitative and qualitative analysis. Based on the results of the analysis conducted shows the effectiveness of working capital use when viewed from the ratio of cash turnover, which in 2015 was considered less effective, in 2016 was considered quite effective, in 2017 was considered very effective, and in 2018-2019 it was considered quite effective. Meanwhile, if seen from the receivable turnover ratio, where in 2015 was considered very effective, in 2016, 2017, 2018 was considered quite effective, and in 2019 it was considered less effective. The efficiency of using working capital from 2015-2019 when viewed from the working capital turnover ratio, where in 2015 was considered very efficient, in 2016, 2017, 2018 and 2019 it was considered quite efficient. Whereas if seen from the profit ratio, which in 2015 was considered very efficient, in 2016, 2017 and 2018 it was considered quite efficient, and in 2019 it was considered less efficient.
The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT N M S Ambarawati; W H Utthavi; L M Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2126

Abstract

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.
Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019 Ni Putu Gita Pradhnya Sari; I W Karman; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2138

Abstract

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
Operational Audit as a Performance Assessment Tool of Front Office Cashier at Renaissance Bali Uluwatu Resort & Spa N L P E Kartikayeni; I N Subratha; I M M Arsana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2128

Abstract

An operational audit is an examination conducted to review (systematically) part or all of the organization's activities in order to evaluate whether the available resources have been used effectively and efficiently. The front office cashier is one of the most important parts because it has the main function of carrying out tasks related to guest account payments at check-in and check-out related to the hotel's main source of revenue. Payment transaction processes and reports on transactions made must comply with applicable Standard Operating Procedures. This study aims to analyze and reveal the performance of the front office cashier related to payment transactions made by guests during check-in and check-out at the Renaissance Bali Uluwatu Resort & Spa. The data used in this research comes from primary data obtained by conducting interviews and documentation. The analysis technique used is the Miles and Huberman analysis technique, where the activities in qualitative data analysis are carried out interactively and continue to completion, so that the data is saturated. The results of the operational audit on the cashier's front office performance is the front office cashier's performance is considered to be efficient but less effective. This can be seen from the frequent occurrence of shortcomings when reporting, namely the attached transaction proof in the form of a credit card slip, which based on the SOP should also be attached to the cashier's journal report submitted to the Finance Department
The Effect of Budget Participation, Budget Emphasis, and Compensation on Budget Slack at Le Grande Bali Anak Agung Istri Indah Utari Dewi; I M A Putrayasa; A A G M Suarjana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2139

Abstract

Managers and supervisors at Le Grande Bali participate in preparing company budgets and pressured to be able to achieve budget targets, so managers and supervisors make it easier to achieve budget targets through budgetary slack to get compensation in the form of bonuses but also offset by penalties to managers and supervisors and all existing employees at Le Grande Bali a truth inducing system. This study aims to determine the effect of budget participation, budget emphasis, and compensation on budgetary slack both partially and simultaneously on Le Grande Bali. The type of data used in this study is primary data obtained by distributing questionnaires to respondents. The questionnaire was distributed to the Head of Department and supervisors of each section department and subordinates who were involved in the budgeting process at Le Grande Bali. The sampling method in this study uses saturated samples using multiple linear regression analysis techniques. The results of this study indicate that: (1) Budget participation does not affect budgetary slack. (2) Budget emphasis has a significant positive effect on budgetary slack. (3) Compensation has no effect on budgetary slack. (4) Budget participation, budget emphasis, and compensation simultaneously have a significant positive effect on budgetary slack.
Income Tax and VAT Review as Evaluation of Tax Obligations I Kadek Yoga Sanjaya; I N Darmayasa; I N Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2131

Abstract

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.
Management Audit of Purchasing Function on the 1st Semester of 2020 in Jimbaran Bay Beach Resort & Spa Hotel Ni Putu Trisnawati; IK Sukayasa; IM Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2140

Abstract

This research aims to determine whether management audit can detect weaknesses that occur in the purchasing function at the Jimbaran Bay Beach Resort & Spa Hotel and provide recommendations for these weaknesses. This research uses descriptive qualitative methods, namely the stages of management audit. The results of the management audit of the purchase function showed that there are weaknesses such as the price of goods not following the purchase order (PO), the supplier does not send the goods under the purchase order (PO), late payment of the debt to the supplier, the process of releasing goods without store requisition (SR), and the difference in the number of items in the store physically with the visual hotel program (VHP) system. The recommendations regarding to these weaknesses are by (1) selecting suppliers that/which are fit to the required criteria, and (2) do not just choose more than one supplier, (3) conduct meetings with suppliers regularly, and (4) tighten in releasing goods in stores.
Comparative Analysis of the Application of Corporate Income Tax Between Based on the Income Tax Law Number 36 of 2008 with Government Regulation Number 23 of 2018 on CV. ITM I G A Okta Nia Pramesthi; N S Hardika; W Purwanta Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2119

Abstract

Micro, Small, and Medium Enterprises (MSMEs) taxpayers with a gross circulation of up to IDR 4.800.000.000,00 are given the facility to choose the tax rate used to calculate the income tax payable. MSMEs taxpayers can choose to use income tax calculations based on Income Tax Law Number 36 of 2008 or Government Regulation Number 23 of 2018. This study aims to determine the comparison of the calculation of the tax payable on the owed entity on the CV. ITM which is a company engaged in catering services using calculations by the income tax calculation based on the Income Tax Law Number 36 of 2008 and Government Regulation Number 23 of 2018 to find out the most appropriate and profitable method to efficiency corporate income tax. The data used in this research are secondary data collected through documentation techniques. The data analysis technique used in this research is a descriptive quantitative analysis technique. The results showed the CV. ITM is more efficient to use tariffs by Government Regulation No. 23 of 2018 to calculate the amount of corporate income tax because it can streamline the corporate income tax.
Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort N L M Puri Suwantari; I M Ariana; P Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2133

Abstract

ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews, observation, and documentation. The data analysis technique used was descriptive qualitative analysis technique and quantitative descriptive. The results of this research showed that the accounting treatment for ALS Hotel and Resort accounts receivable was following the Financial Accounting Standards. Accounts receivable management effectiveness was not yet effective because hotel management has not considered all 5C principles. The receivables collection policy has not been optimal due to the receivable turnover ratio and average collection period that show sub-standard results and impact on the arrears and billing ratios. The suitability of accounting treatment for accounts receivable provides relevant information that the management of accounts receivable to minimize uncollectible receivables has not been effective.
Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali Ketut Eny Rahayu; C Ardina; M Sumartana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2144

Abstract

The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.

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