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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 72 Documents
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Internal Audit of Food and Beverage Inventory at Astagina Resort Villa and Spa Legian (Case Study of January and March 2018) M M Purwaniwati; D P Suciwati; C Ardina
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.v2i1.1306

Abstract

This study aims to test the internal audit which is divided into operational audit and financial audit of food and beverage inventory at Astagina Resort Villa & Spa Legian. During this time, there is always variance in the inventory of food and beverage between the amount of the system and the physical amount The primary data are accounting system of purchase and sale of food and beverage inventory and how to calculate the ending balance of food and beverage inventory. The secondary data are standard operational procedure, organizational structure, result of physical calculation and record of physical quantity of supply of food and beverages in January and March 2018. Descriptive qualitative and quantitative is as a analytical technique. The results of the operational audit show weaknesses in the Company's Internal Control System such as do not use copy of the form, the absence of a surprise audit, the absence of job rotation, and the company does not entablishment of an internal supervisory unit. While the results of financial audits indicate the difference of more and less on the physical calculation of inventory with the record.
The Taxpayers Growth and Tax Receipts Relating to the Application of PP 23 of 2018 at KPP Pratama Denpasar Timur S D A P P Satrianingrum; I D M Partika; I M Suarta
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.v3i1.1809

Abstract

Due to less optimal of the application of PP 46 of 2013 makes government attempting to reform this rule by replacing PP 23 which came into force since 1 July 2018 by lowering the final tax rate to 0.5%. This rule is expected to be able to increase the growth of taxpayers and due to the decrease in tax rates will affect tax receipt. The purpose of this research is to determine the differences in taxpayer growth and tax receipt before and after the application of PP 23 of 2018 at KPP Pratama Denpasar Timur. This research method uses comparative with hypothesis testing using statistical tests with the Independent Sample T Test method for the taxpayer growth variable and using the Man Whitney U test method for the tax receipt variable. The results of the taxpayer growth analysis show a significant difference between the growth of taxpayers before and after the application of PP 23 of 2018 with an average increase of 0.05%. The results of the tax receipt analysis show that there is a significant difference between tax receipt before and after the application of PP 23 of 2018 with decrease tax receipt of 23%.
Analysis of Risk Control Accounts Receivable on Unbillable Melia Bali Indonesia in Nusa Dua N K R Ariantini; I N Sugiarta; Istiarto Istiarto
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

Credit sales policy was an attempt by management Melia Bali Indonesia to increase the volume of profit. Credit sales will generate the receivable, the high amount of receivables led to an increased risk of bad debts at the end of the period. Therefore, it is necessary to control credit risks that can be controlled uncollectible. This study aims to (1) know the condition of the loan, (2) determine the management of the receivables, (3) determine the risk of the receivables at the Melia Bali Indonesia. This study uses data in the form of aging schedule and credit sales summary Melia Bali Indonesia. The analysis is used to analyze the condition of the loan is 5C analysis, the analysis used to analyze the management of accounts receivable is Receivable Turn Over, Days of Receivable, Arrears ratio, and the ratio of Billing. The analysis is used to analyze the risk of accounts receivable is a trend analysis. The results showed a lack of effective lending rules because only two of the five principles of 5C met. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized.
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.
Management Audit as a Basis to Assess the Efficiency and Effectiveness of Marketing Function at the Inaya Putri Bali Hotel I Gusti Ngurah Satya Dharma; I B A Yasa; A A P Suardani
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.v3i2.2135

Abstract

This study aims to assess the efficiency and effectiveness of the implementation of the marketing function at the Inaya Putri Bali Hotel and reveal the findings obtained during the management audit. Based on findings audit, it can be given right recommendations to make company's future performance better. The data analysis techniques used are quantitative and qualitative methods. Data used is sourced from primary and secondary data through interviews, observations, and documentation. The research begins with collection of data and information relevant to marketing function then processed and analyzed in conformity with the company's plans and guidelines as well as calculation of effectiveness and efficiency levels of Revenue and marketing costs. The results of this research show efficiency of marketing function in Inaya Putri Bali Hotel runs efficiently, but effectiveness marketing function is still under standards company caused by decrease in income room, food and beverage. The company needs to evaluate all sales and marketing management staff, make an innovative promotion programs, make all sales personel to be active to attend exhibition,sales mission also hotel events and provide training to sales personnel periodically to support performance Inaya Putri Bali Hotel in maximizing the income of room, food and beverage for company.
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 Effect of Taxation Understanding and Taxpayer Attitudes on Taxpayer Compliance with Implementation of E-Filing System as Mediation Variable N L M Sugiartini; N S Hardika; N N Aryaningsih
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.v3i1.1800

Abstract

The tax revenues have not reached the target because the level of taxpayer compliance is still low. One of the efforts done by Direktorat Jenderal Pajak to improve taxpayer compliance is by implementing the e-filing system in tax reporting. The purpose of this study is to determine the effect of taxation understanding, and taxpayer attitudes on taxpayer compliance with implementation of e-filing system as mediation variable. The type of data used in this study are primary data obtained through questionnaires by respondents. The sample in the study was based on purposive sampling method with total sample of 100 individual taxpayers registered at the KPP Pratama Badung Selatan. Statistical testing used to test hypotheses was Partial Least Square (PLS) with SmartPLS 3.0. The results of this study showed that taxation understanding and the implementation of e-filing system have a positive and significant effect on taxpayer compliance. Taxpayer attitude has a negative and not significant effect on taxpayer compliance. Taxation understanding has a positive and significant effect on the implementation of e-filing system. Taxpayer attitude has a positive and not significant effect on the implementation of e-filing system. The implementation of e-filing system can mediate taxation understanding, and the implementation of e-filing systems cannot mediate taxpayer attitude on taxpayer compliance. The next research is expected to add other variables besides taxation understanding variable, taxpayer attitude, implementation of e-filing system, and taxpayer compliance.
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.
Assessment of Risk Profile on LPD in East Denpasar District I M Sarjana; I M A Anggara
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.v3i1.1815

Abstract

Lembaga Perkreditan Desa--Village Credit Institutions (LPD), located in almost all indigenous villages in Bali, are financial institutions in which all their activities use funds from traditional village communities. Therefore the level of business health needs to be considered well. LPD will be able to achieve a healthy predicate if the managers are able to work well based on good goals and free from risk. In this regard, it is important to do LPD assessment relating to the risk profile. This study aims to assess the risk profile in terms of credit, liquidity, operational and capital risk factors on the LPDs in East Denpasar District 2016-2018. The types of data in this study is qualitative and quantitative, while data sources are secondary. The procedure for data collection is done by documentation. The results of the study obtained an assessment of risk profile 2015-2017 in terms of credit risk factors in the ratio of earning asset quality and the allowance for removal of earning assets with a very low risk rating. Risk profile assessment is viewed from liquidity risk factors in the liquidity index ratio with a very high risk rating. Risk profile assessment in terms of operational risk factors in the effectiveness ratio with a risk rating is very high and the efficiency ratio with a risk rating is very low. Risk profile assessments in terms of capital risk factors at a minimum capital adequacy ratio are very low. The overall risk profile assessment shows the risk rating is low.
Management Accounting and Measurement of Environmental Financial Performance at PT. Indo Bali Fish as a Form of Corporate Social Responsibility I G Y Pradipta; I M Sudana; I W P Suta
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 purpose of this study was to Determine the application of environmental management accounting and financial performance compute environment in PT. Indo Bali Fish. Methods of the data analysis used in this study was a comparative descriptive method and quantitative analysis, by identifying environmental costs and prepare environmental financial statements. Based on the results of the study, showed that PT. Indo Bali Fish have yet to implement environmental management accounting. This is evident from the lack of special treatment for environmental reporting costs at PT. Indo Bali Fish. After calculating the environmental financial performance of the company, the general financial performance of PT. Indo Bali Fish is good but there needs to be some improvements to waste management activities generated in order to have a positive impact both the corporate environment and surrounding communities.

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