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I Gede Made Karma
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igmkarma@pnb.ac.id
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jasafint@pnb.ac.id
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Jl. Raya Uluwatu No.45, Jimbaran, Kec. Kuta Sel., Kabupaten Badung, Bali 80361
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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 72 Documents
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Analysis of Receivables Management to Control the Risk of Uncollected Receivables at Ayodya Resort Bali I N T Junarsa; I K Sudiartha; P Subiyanto
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.v3i1.1794

Abstract

This study aims to determine 1) management of receivables at Ayodya Resort Bali 2) the efforts to control the risk of uncollected receivables at Ayodya Resort Bali. Data used in this study were aging schedules, credit sales, total receivables, credit policy. Measuring instruments used to conduct this research were 5C analysis to analyze credit standards, accounts receivable policy to analyze receivables collection compliance, related ratios to receivables such as accounts receivable turnover ratios, average receivables collection ratios, arrears ratios and billing ratios to assess performance of receivables, a backup method for calculating receivable losses to control the risk of uncollectible receivables. The results of receivables management were classified not good after being analyzed using three indicators. The first indicator is not fulfilled based on the 5C analysis for credit standards. The second indicator is not fulfilled because the collection of accounts receivable is not in correspondence with hotel credit policy. The third indicator is not fulfilled because the results of the analysis on receivable performance using the ratios are not optimal. The amount of receivables is classified high, so it needs to establish an allowance for losses in an effort to control the risk of bad debt.
Analysis of Accounting Treatment on Social Responsibility at PT. Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai- Bali N W A Sumantini; D P Suciwati; I G M Karma
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

Accounting of social responsibility is a useful tool for the company in expressing social activities. This research aims to assess the treatment of social responsibility accounting at PT Angkasa Pura I Bali in accordance with PSAK No. 1 Paragraph 14, law 40 of 2007 and regulation of the minister of SOEs No. PER 02/MBU/7/2017. Technique of collecting data using interview method, observation and documentation. Analysis technique of this research is descriptive qualitative analysis technique and quantitative descriptive analysis technique by using index Wallace. Result of analysis of accountancy treatment of social at PT Angkasa Pura I Bali show accounting treatment of social responsibility has been in accordance with PSAK No.1 Paragraph 14 that has to make a separate report in the Partnership Program and Community Development Report, Main Financial Statements and Sustainability Report. Reporting accounting for socially responsible accountability applied by PT Angkasa Pura I Bali is in conformity with Law 40 of 2007 Article 74 and Regulation of the Minister of SOEs. PER-02/MBU/7/2017 which can be reviewed the form of Partnership Program and Community Development Report consist with guidance on the format of BUMN Minister's Circular Letter no. SE-02/MBU/Wk/ 2012. Social responsibility accounting disclosures presented in the sustainability report at PT. Angkasa Pura I (Persero) based on the GRI G4 guideline produce an index Wallace of 37%.
Analysis of the Effectiveness of Accounts Receivable Management on the Risk of Uncollectible Accounts at Four Seasons Resort Bali at Jimbaran Bay P Widyantari; I K Sugiarta; P D Hudiananingsih
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.v2i2.1546

Abstract

Credit sales policy is one of the strategies implemented by the Four Seasons Resort Bali at Jimbaran Bay management to win the competition. Credit sales have the risk of delays in cash receipts that have the potential to become uncollectible receivables. This study aims to determine and analyze the performance and effectiveness of accounts receivable. This study uses data in the form of receivable aging schedule, data on the number of credit sales, and application form. The analysis used to analyze the lending requirements is the 5C analysis, analyze the management of receivables is the accounts receivable turnover ratio, the average day billing ratio, the arrears ratio, and the billing ratio. The results of this study indicate that the analysis of the performance of receivables reflects the management of receivables that have not been effective because hotel management only takes into account 2 of the 3 principles of 5C. This can be known through the analysis of accounts receivable turnover ratios and the average days of collection of accounts receivable which show below standard results and this has an impact on the results of the arrears ratio and billing ratio.
Analysis of Budgeting and Variance of the Operating Budget with Realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit in Badung for Year 2017 D M S Dewanta; I M A Putrayasa; P Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

This research aims to know the budgeting and the cause of variance between operating budget and realization at PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit. The data analysis technique used in this research are quantitative analysis and descriptive qualitative analysis. Result of this research showed that PT Angkasa Pura I (Persero) Ngurah Rai Commercial Strategic Business Unit perform budgeting using mixed method (Top Down and Bottom Up) with procedures and budgeting reference which already accordance with the board of directors decision and budgeting theory. The cause of operating income variance are tenant factor, recording, parking rate, and natural disaster. The cause of operating cost variance are employee factor, program, and natural disaster.
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.
Analysis of Account Receivable Control to Minimize Uncollectible Receivable Risk at Novotel Bali Benoa Hotel & Resort K A L Dewi; I W Karman; P Subiyanto
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.v2i2.1528

Abstract

The purpose of this research was to determine the credit policy at Novotel Bali Benoa Hotels & Resorts, to determine the performance of accounts receivable at Novotel Bali Benoa Hotels & Resorts and to find out how much the allowance for receivable losses should be established at Novotel Bali Benoa Hotels & Resorts. It uses a descriptive method for analyzing. Data used in this research are aging schedules, balance sheets, total credit sales, credit policy, and credit application forms. The analytical tool used in this research is 5C analysis to analyze the crediting standards, the credit policy used to analyze the compliance of receivables collection, the ratio related to accounts receivable and the allowance for receivable loss methods used to analyze the control of receivables. The results of this determination show that the credit policy implemented is not optimal because the hotel management does not pay attention to the 5C analysis in determining the prospective debtor and collecting bad debts. The performance of receivables measured by the ratio is not fulfilled maximum; this is attributed to the four sub-accounts held by only one sub-receivable that has good results. Allowance for losses from receivables that must be formed is IDR 509,663,985 in 2016, IDR 353,517,143 in 2017 and IDR 504,832,719 in 2018.
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.
The Analysis Of Hotel Room Cost Based on Activity Based Costing System at “RTS” Baturiti L G R D Rahayu; I N Subratha; I W P Suta
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.v2i1.1289

Abstract

The purpose of this research to analyze and reveal the cost of hotel room based on Full Costing at Royal Tulip Saranam Resort & Spa (RTS) Baturiti, the cost of hotel room based on Activity Based Costing System (ABCS) at RTS Baturiti, and knowing the efficiency of the cost of hotel room based on ABCS at RTS Baturiti. The application of ABCS method at RTS Baturiti is expected to control costs better than to use of the Full Costing method in the hotel because the ABCS method allocates activity-based costs so as to provide a more accurate cost measurement of activity cost triggers. The result of the cost of hotel room by using ABCS, when compared with Full Costing method, it is seen that room type Saranam Room, Saranam Retreat, Deluxe Saranam, Saranam Deluxe Family, Saranam Suite shows the smaller difference from the stipulation of basic expenses in RTS Baturiti, show that for Saranam Room Rp 52.767, Saranam Retreat Rp 29.699, Saranam Deluxe Rp 328.263, Deluxe Family Saranam Rp 210.183 and Saranam Suite Rp 837.689. As for the type of room Hiltop Villa shows a larger difference around Rp 1.943.022. The difference is due to the cost of the cost driver in each room type. ABCS is able to allocate the cost of activity to each room type appropriately based on the consumption of each activity.
The Effect of Control Locus, Professional Commitment, and Professional Ethics against Auditors Behavior in The Face of Audit Conflicts N M Sri Yadnya Wati; I B Anom Yasa; N W Dewinta Ayuni
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.v3i1.1810

Abstract

Auditor behavior in the face of audit conflicts is an auditor’s action or behavior at the extent to which the auditor is willing to accept client pressure in conflict situations, that is a situation that occurs when auditors and clients disagree in an attestation function which is an indication of auditor behavior in decision making. Auditor behavior in the face of audit conflicts is influenced by various factors such as locus of control, professional commitment, and professional ethics. This study aims to examine the effect of locus of control, professional commitment, and professional ethics on auditor behavior in the face of audit conflicts. Population in this research is all public accounting firm exist in Bali which have been registered in directory of IAPI 2019. This research uses saturated sample or census sample method. The number of respondents used is 68 respondents. The hypothesis was tested with a significance level of 5% (percent). Using Partial Least Square though the Smart PLS 3.0 application. The result shows that the locus of control, professional commitment, and professional ethic has a significant effect on auditor behavior in the face of audit conflicts.
Performance Measurement Using Balanced Scorecard in Prime Plaza Hotel Sanur-Bali M T P Chrisanti; I M M Arsana; L M Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Performance measurement of Prime Plaza Hotel Sanur-Bali focuses on financial and customer aspects. That measurements are not enough to describe the entirety performance of the company. The entirety performance can be measured by balanced scorecard concept. The purpose of this research is to determine the performance of Prime Plaza Hotel Sanur-Bali using Balanced Scorecard concept based on financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Data collections were through observation, interview, documentation, and questionnaires. The result showed that the performance of financial perspective is good, measured by the ratio of liquidity, solvability, activity, and profitability. Customer’s perspective shows the customer is satisfied with the services and facilities. The perspective of internal business process shows there is some innovations and after-sales service, the efficiency of service time check in and check out still need improvement. The learning and growth perspective shows the employees are satisfied with their work, and low employee retention rates. In general, the performance of Prime Plaza Hotel Sanur-Bali is good. However, it still needs improving the efficiency of service time, human resource management orientation that concerns welfare, optimization of asset management.

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