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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 72 Documents
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Analysis of Food and Beverage Cost Control in WBS N G A P P Rahmayanti; I M Sudana; I M D J Sulastra
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.v3i1.1801

Abstract

This study aims to determine (1) the factors that cause the difference of food and beverage costs between actual costs and standard costs, (2) control of food and beverage costs at WBS. The data used in this study were food and beverage reconciliation reports, recipe cards and SOP (Standard Operating Procedures) on the functions involved in controlling food and beverage costs. The measuring instruments used to conduct this study were cost of food and beverage sold, food and beverage cost percentage, food and beverage cost percentage difference, and SOP on the functions involved in controlling food and beverage costs. The results showed that (1) the occurrence of food and beverage cost differences during these periods were due to an increase in gross cost of food sold and gross cost of beverage sold; (2) food and beverage controls is basically adequate, but is less consistent in applying the applicable SOP so that problems were found such as purchases from non-suppliers due to lack of food stocks, received goods with quantities that didn’t match the market list order or purchase order, and the implementation of standard recipe and standard portion size is not optimal in the preparation of food and beverage.
The Implementation of Activity-Based Costing System in Determining the Price of Rooms at Swiss-Belhotel Rainforest I W G Mahayasa; I M A Putrayasa; P Subiyanto
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.v2i1.1287

Abstract

This study aims to determine the selling price calculation room by using Activity Based Costing System and the magnitude comparison between the selling price of the rooms Traditional Cost Accounting System with Activity Based Costing System to determine a more accurate selling price. The analysis technique used in this study was a comparative descriptive with quantitative approach. Results from this study showed that the selling price calculation room with Activity Based Costing System produces a smaller cost than the Traditional Cost Accounting System.From the results of these calculations produce The excess on the type Deluxe Room as big as Rp70.753,00, type Grand Deluxe Room for Rp81.605,00, type Junior Suite Room as big as Rp125.846,00 and type Executive Suite Room as big as Rp131.874,00. Selling price difference is due to On Activity Based Costing System use a lot of cost driver so that the results are more accurate.
Tax Planning for Income Tax Article 21 to Maximize Deductible Expenses on PT ABC A A Bagus S I; I N Darmayasa; I W Purwanta
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.v3i1.1814

Abstract

This study aims to determine the appropriate tax planning application for Article 21 Income Tax for PT ABC so income tax income can be minimized according to applicable tax regulations. The type of data used in this study is quantitative and qualitative data. The data source is secondary. All data are collected by observation and documentation method. The data analysis technique is comparative descriptive analysis. Based on the results of the study it can be concluded that there are differences in income tax expense before and after the implementation of tax planning applied by PT ABC using a net basis method in the calculation of 21 employee income tax in 2018. Tax planning for PT ABC causes taxable income which is the basis for the imposition of corporate income tax to be smaller. Income tax payable before tax planning for 2018 amounted to Rp.232,687,569.00 to Rp. 230,071,387.00 after tax planning. This shows that there is tax savings of Rp.2,616,182.00. This research contributes to PT ABC by providing an alternative method of calculating income tax for 21 employees so as to minimize the tax burden which must be carried out PT ABC.
Tax Audit Analysis of Chicago Enterprise LTD in Preventing the Tax Lawsuit Strategies on Dispute The Notice of Tax Underpayment Assessment of Income Tax Article 21 in Tax Court of Jakarta I P W R Pranata; N S Hardika; P D Hudiananingsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the process of tax audit of Chicago Enterprise, Ltd that raises Notice of Tax Underpayment Assessment of Income Tax Article 21 and to formulate appropriate and targeted strategies in winning a lawsuit in the Jakarta Tax Court. The data used are qualitative and quantitative data. Sources of data are primary and secondary data. Data collecting process used are observation, interview, and documentation. Researcher uses qualitative data analysis technique, whereas tax audit data was analyzed and compared with the tax law to prove the mal procedures on the investigations. The result of the research proves that Notice of Tax Underpayment Assessment Number 00003/201/15/525/2017 has violated the provisions of taxation such as PMK 184/PMK.03/2015 on Procedures of Inspection, where the examiner does not follow the rules and stages of investigations and ignore the rights of taxpayers that should be obtained in the process of investigation; PMK 183/PMK.03/2015 Procedures for Issuance of Tax Assessment Letter and Tax Claims, where SKPKB has been issued and delivered by courier when the taxpayer is still in the process of final discussion of investigation results in KPP Pratama Klaten; Instructions of the Director General of Taxation No. 12/PJ/2016 concerning the policy of issuance of instruction/approval/assignment and execution of inspection during the tax amnesty periode where KPP Pratama Klaten issues tax assessment in the period of tax amnesty and does not provide an opportunity for taxpayers to join the program. Because of that the company supplicates the judges to grant the lawsuit.
Analysis Position of Potential Financial Distress at Bali Paragon Resort Hotel L P Sintya Dewi; I M Sudana; N W D Ayuni
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.v2i2.1550

Abstract

The early stage of bankruptcy usually begins with financial distress. The condition of financial distress is inability of the company or unavailability of funds for payments that are due. Analysis of financial distress in the company expected to prepare a strategy to anticipate of bankruptcy. The purpose of this research is to know the position of potential financial distress at Bali Paragon Resort Hotel. This research is a quantitative research that used secondary data. The data used financial statements of Bali Paragon Resort Hotel from 2015 to 2018. The variables used is financial ratios in the Altman Z-score modification method, consists of: working capital to total assets, retained earning to total assets, earning before interest and tax to total assets, book value of equity to book value of debt. The data analysis technique used is the Altman Z-score modification method because it can be used to predict the financial condition of all types of companies. The results in this research used the Altman Z-score modification method indicate that the conditions of Bali Paragon Resort Hotel in 2015 to 2018 is non financial distress.
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
Evaluation of Tangible Fixed Assets Acquisition in the Corporate Income Tax Planning Framework in Relation to Tax Efficiency at PT. Es Bali N K P Handayani; W H Utthavi; N W D Ayuni
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.v2i1.1307

Abstract

Assets are one of the most important parts of a company that must be managed properly. In the procurement of fixed assets, the company should consider the most favorable financing alternatives either in cash, credit or leasing. This research was conducted to know the application of tax planning, which purchasing alternative among of cash, credit and finance lease that gives the highest tax saving for PT. Es Bali. The data in this study is secondary data in the form of asset data purchased by the company, interest rate, interest rate to be used as discout factor, and down payment of lease paid by the company. The data collection procedure used in this research is in the form of documentation technique. The analysis by the authors in this study using quantitative data analysis techniques and data analysis techniques descriptive comperative. The results show that financial lease method provides the largest tax savings compared with other methods. Financial lease method gives tax savings of Rp. 116,978,703 for the nominal value and Rp. 236,445,409 for the present value compared to credit financing. Meanwhile, when compared with the cash method, leasing gives a tax savings of Rp. 319,927,006 for the nominal value and Rp. 397,521,943 for the present value. This is because the financial lease has a deductible expense tax deductions more than the method of cash and bank credit.
Analysis of Financial Conditions with the Altman Z-Score Method to Predict Bankruptcy (Case Study at PT Bintang Grana Darma) N A Pratama; I M Ariana; A A P Suardani
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.v3i1.1540

Abstract

The development of tourism in Lombok island leads to increasingly fierce business competition in the field of hospitality services. The hotels are unable to compete due to a decrease in room occupancy rates which ultimately leads to bankruptcy. This study was conducted to determine the financial condition of PT Bintang Grana Darma with the Altman Z-Score method to predict the bankruptcy in the period of 2014-2018. The study approach used was a quantitative descriptive approach. This study used secondary data in the form of financial statement data for the period 2014-2018. Financial condition was measured using a modified version of the Altman Z-Score financial ratio. The four ratios used are Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, Book Value of Equity to Book Value of Total Debt. Based on the results of the Altman Z-Score analysis, PT Bintang Grana Darma's financial condition is not bankrupt or in a healthy condition. It can be seen that PT Bintang Grana Darma produced the highest Z-Score of 11.2737 in 2018, the lowest Z-Score of 7.9764 in 2017 or the average Z-Score of 8.9807 which is above the point cut-off of Z> 2.60 falls into the non-bankrupt criteria.
Analysis and Evaluation of Internal Control on Accounting Information System of Cash Receipt and Cash Payment at Unit Simpan Pinjam, KPN Politeknik Negeri Bali Based on COSO N P T R Arisanthi; I K Parnata; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to analyst and evaluate the internal control in accounting information systems of cash receipt and cash payment which applied at Unit Simpan Pinjam Koperasi Pegawai Negeri (KPN) Politeknik Negeri Bali (PNB). The evalution of this reseach is expected to increase th e internal control in accounting information system of cash receipt and cash payment and decrease risks of fraud, irregularity, and robbing of assets at KPN PNB.The kind of this research is case study, which the data were obtained by interview, observation, and documentation. Analyst technique was used in this research is descriptive and comparative which means that the realization of internal control at unit simpan pinjam KPN PNB was compared with the theory of internal control based on COSO. The result of this research showed that Unit Simpan Pinjam KPN PNB has four kind of cash receipt activities and four kind of cash payment activities. Those activities are general savings, be spaced savings, fixed deposit, and loan/credit. The result of internal control evaluation at unit simpan pinjam showed that there are two from five components of internal control based on COSO’s theory were same with realization of internal control in unit simpan pinjam. Those are control environment’s components and information and communication’s components. The other components such as risk evalution, control activities, and monitoring’s components were not matched between theory and realization.
Accounting Treatment of Accounts Receivable and its Effect on Financial Statements and Account Receivables Collectability at The Royal Santrian Luxury Beach Villas N P Meliawati; I M Ariana; I G M Karma
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.v2i2.1542

Abstract

The Royal Santrian Luxury Beach Villas applies a credit policy in their operations. The credit policy applied by the company must get more attention then cash sales because it will generate receivables. The Financial Accounting Standard states that a company needs to determine the interpretation of accounts with the aim of disclosure of financial statements can have a positive impact on the feasibility of financial statements, both for companies and parties outside the company. The analysis technique used in this study is a comparative descriptive analysis technique with quantitative discussion. The results of the study indicate that overall financial reporting applied by the company has not been in accordance with financial accounting standards and has an effect on the financial statements as well as an assessment of the collectibility of accounts receivable. In the financial statement there is an additional account for allowance for bad debt so that will reduce the value of the asset, and a decrease in the value of profit for the period. In the income statement, there is the addition of bad debt expense so that there is an increase in operating costs and a decrease in profit. The assessment of the collectibility of accounts receivable from the results of the ratio analysis looks less good. This means that with a non-conformity in the accounting treatment of accounts receivable, it can provide wrong information about the financial statements.

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