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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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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 12 Documents
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Search results for , issue "Vol. 7 No. 2 (2024): October 2024" : 12 Documents clear
Implementation of accounting record using accurate software at CV. Tresna Dewi, Ni Komang Urip Krisna; Premananda, Ni Luh Putu Uttari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.117-126

Abstract

Along with the development of this CV, it has experienced very rapid improvements, and this includes financial management. The results of interviews with accounting CV Tresna stated that currently CV still uses manual recording using Microsoft Excel. This starts from recording receipts from customers, payments to suppliers to financial reports. Technology is needed to make it easier to record and prepare accurate financial reports. Therefore, an accounting information system is needed. An Accounting Information System (AIS) is a collection of resources, such as people and tools designed to convert financial and other data into information. In this research, system accounting information applied is Accurate Accounting Software. Accurate is a program accounting and finance designed to meet company needs in terms of accounting and financial records. This type of research uses qualitative research which is descriptive qualitative. The author implemented Accurate in CV Tresna through several series stages. Starting from a preliminary study, conducting analysis with interview, implementation, testing using the black-box method, to results evaluation and improvement. The results show that Accurate system makes it easier to carry out bookkeeping for creating invoices to customers, paying bills to suppliers, automatic COGS calculations, and financial reports on CV X has been successfully carried out as proof of financial statements to the owner of CV Tresna
Performance analysis of the Village Credit Institution (LPD) of Tanjung Bungkak Traditional Village using the balanced scorecard approach Dewi, Putu Yuni Trisna; Sudana, I Made; Suarta, I Made
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.127-141

Abstract

The balanced scorecard is a tool for measuring company performance from financial and non-financial aspects through four perspectives including the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses a quantitative descriptive approach carried out at the Tanjung Bungkak Traditional Village LPD located in Denpasar with the aim of knowing the performance of the Tanjung Bungkak Traditional Village LPD seen from the four perspectives in the balanced scorecard. Data collection techniques used include documentation, observation, interviews and surveys. The results of the analysis show that the performance of the Tanjung Bungkak Traditional Village LPD, when viewed from a financial perspective, is not good with the calculation of Cash Ratio (CR) and Loan to Deposit Ratio (LDR) categorized as quite good, Debt to Equity Ratio (DER) categorized as good, but Operations Cost to Operating Income (BOPO), Non-Performing Loans (NPL), Return on Assets (ROA) and Return on Equity (ROE) are categorized as poor. From a customer perspective, LPD's performance is assessed as good from the results of customer retention and customer satisfaction calculations with a percentage of positive statements reaching 93%. From an internal business process perspective, LPD performance is in fairly good criteria from the results of calculations of the innovation process and operational processes using service cycle effectiveness. The learning and growth perspective shows good LPD performance from calculating employee retention, employee productivity and employee satisfaction with the percentage of positive statements reaching 83%.

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