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Ni Nengah Lasmini
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jasafint@pnb.ac.id
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+62361-701981
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jasafint@pnb.ac.id
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https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam
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Kab. badung,
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INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : https://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 13 Documents
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Search results for , issue "Vol. 5 No. 2 (2022): October - 2022" : 13 Documents clear
Analysis of the Application of Environmental Accounting as One of Social Accountability at the One Legian Hotel N P Paramitha Ardy Rahayu; I M Sudana; N N Yintayani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.787 KB) | DOI: 10.31940/jasafint.v5i2.140-145

Abstract

In the field of accounting, there is Green Accounting or environmental accounting where there are five stages of environmental cost allocation process, namely identification, recognition, measurement, presentation, and disclosure. This research is descriptive qualitative research located at The ONE Legian Hotel. Where the primary data used are inter- views while the secondary data used are archives and written documents. This study uses a constant comparative analysis that aims to compare the stages of environmental cost allocation at The ONE Legian Hotel with the 2019 Financial Reporting Conceptual Framework. The result of this research is that The ONE Legian Hotel has implemented an environmental cost allocation which consists of identification by dividing into two, environmental/natural costs and social environmental costs, then the recognition using the accrual basis method, measurement using rupiah with realization the budget that has been determined by the company, in the presentation where these environmental costs have been presented in the income statement, in the other expenses section or in the POMEC subsection for environmental/natural costs and the human resource subsection for social environmental costs. However, the disclosure has not been carried out, where detailed environmental costs are not included in the financial statements, so users of financial statements don’t know the details of the environmental costs.
Financial Ratio’s Analysis to Assess Finance Performance of Rural Owned Enterprise by Dencarik Village Bina Usaha Mandiri Buleleng Regency Luh Sutarmi; I Wayan Karmana; Ni Made Wirasyanti Dwi Pratiwi
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.85 KB) | DOI: 10.31940/jasafint.v5i2.153-160

Abstract

Rural Owned Enterprises are legal entities established by the village or built together with the village to manage the business, utilize the assets, develop the investment and productivity, provide services or other types of business for village community’s welfare. One of them is Rural Owned Enterprise by Dencarik Village Bina Usaha Mandiri. During the last three years, in 2019, 2020 and 2021, the net profit of Rural Owned Enterprises has decreased significantly. The decrease of the profit certainly has an impact on village’s income. The purpose of this study was aimed to determine the financial performance of Rural Owned Enterprises Bina Usaha Mandiri based on financial ratios. This research categorized as descriptive qualitative research to describe the company's financial performance by using analysis of liquidity ratios, profit- ability, solvency and activity. The results of financial ratios’ calculations were assessed with the standard assessment of the Regulation of the Minister of Koperasi and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006 about the Koperasi Award. Rural Owned Enterprises of Dencarik Bina Usaha Mandiri in 2019 received 53.6 for the assessment, in 2020 it received 46.4, and it got 42.9 in assessment in 2022. All of those scores were categorized as the poor category. With these findings, it indicated that it was necessary to make many improvements to Rural Owned Enterprises of Dencarik Village, Bina Usaha Mandiri to improve future performance.
Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the Covid-19 Pandemic : Case Study at Public Accountant Firm in Bali Province D Angeliney She Maharaja; Ida Bagus Anom Yasa; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.671 KB) | DOI: 10.31940/jasafint.v5i2.180-188

Abstract

Audit quality plays an important role in ensuring the fairness of financial statements to improve decision- making by interested parties. However, there were several cases of suspension of public accountants' licenses in recent years reflecting the low audit quality. The existence of the Covid-19 Pandemic which causes business economic instability conditions and changes in the auditor work mechanism make audit quality increasingly need to be considered. Remote audit during the pandemic cause limited scope for inspection, availability of technological tools, and weak document validity. Fraud increasing is also note for auditors to sharpen their professional skepticism. Another thing in supporting audit quality during the pandemic is the accuracy of going concern assessment which can provide an overview of the company's sustainability. This study aims to analyze and explain the effect of remote audit, professional skepticism, and going concern assessment on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province. The population in this study are 115 auditors in 17 Public Accountant Firms registered in IAPI Bali with a total of 69 respondents based on convenience sampling method. Primary data were obtained from questionnaires and analyzed with Partial Least Square (PLS) through SmartPLS 3.0 application with a significance level of 5%. The results showed that remote audit, professional scepticism, and going concern assessment have a positive and significant impact on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province.

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