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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 6 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2025): April 2025" : 6 Documents clear
Implementation of green accounting in Kaamala Resort Ubud Antara, I Gede Arya Budi; Pramitari, I Gusti Ayu Astri
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.21-25

Abstract

Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits, many organizations hesitate to adopt environmental accounting due to concerns about profitability. This research aims to analyze the implementation of environmental accounting reporting at Kaamala Resort Ubud, located in Bali. Employing descriptive qualitative methods, the study utilizes primary data from interviews with the chief accounting manager and secondary data from the resort's 2023 profit and loss report and general ledger. Data collection methods included direct observation, documentation studies, and in-depth interviews. The findings reveal that while the resort's environmental cost accounting practices align with PSAK (Indonesian Financial Accounting Standards), the recording is overly simplistic and lacks transparency, as it merges with other cost accounts. Additionally, specific reporting based on the Hansen and Mowen model has not been implemented. The study proposes a tailored model design for environmental cost accounting, highlighting the importance of effective practices for cost analysis and informed decision-making, ultimately leading to cost savings.
Utilizing the diamond fraud theory perspective to analyze financial statement fraud Yasa, Ida Bagus Anom; Thalib, Moch. Mirza Yahya; Wahyuni , Luh Mei
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.1-10

Abstract

This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022. The sample was selected using a purposive sampling method with four criteria, which resulted in 40 companies with 3 years of observation, so 120 samples were obtained that were worthy of observation. This study uses multiple regression analysis using the SPSS program. In this study, the pressure variable is measured using ROA, opportunity using ineffective monitoring, and rationalization using the total accrual ratio. In contrast, the capability variable is measured using the change of directors. The dependent variable is financial statement fraud measured using earnings management. The study's results indicate that pressure and rationalization have a positive and significant influence on financial reporting fraud in banking sub-sector companies listed on the IDX. On the other hand, opportunities and capabilities do not show a significant influence on financial reporting fraud in these companies.
Ratio analysis of financial statements for performance assessment Nurhalija; Alimuddin
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.51-61

Abstract

This study aims to analyse financial statements to assess the financial performance and identify the years in which PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk demonstrated strong performance. The research was conducted by analysing annual financial reports, and the research type used is descriptive analysis. The data used is secondary data, namely data obtained from company records and presented as period financial reports. Furthermore, the author's data analysis technique uses financial ratio analysis tools on the data. The overall research results of PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk for the period 2021-2022 are considered good because the company shows that its current assets exceed its current liabilities so that the company has no difficulty in paying off its current liabilities. The companies PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk generate profits quite well, where the company's total invested assets continue to increase so that the company shows improvement.  
Interaction of profitability and capital intensity in determining corporate tax aggressiveness Ardianti, Putu Novia Hapsari; Mahaputra, I Nyoman Kusuma Adnyana; Yaswari, Ida Ayu Made Adinda
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.11-20

Abstract

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidity, leverage, profitability, firm size, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Using purposive sampling, 72 companies were selected, resulting in 216 observational data points. The analysis method employed is multiple linear regression. The results show that profitability has a significant positive effect on tax aggressiveness, while capital intensity has a significant negative effect. These findings suggest that companies with higher profitability tend to be more aggressive in their tax planning, while those with higher capital intensity may adopt more conservative tax strategies. This study provides insights for policymakers to enhance the effectiveness of tax regulations and assists companies in understanding internal factors affecting their tax policies, offering guidance for future decision-making. 
Capital efficiency and organizational performance: A dynamic panel analysis of Weighted Average Cost of Capital (WACC) and ROA in Indonesia’s healthcare sector Arofah, Ulfa; Hakim, Muhammad Saiful; Alfarizi, Muhammad
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.26-40

Abstract

The healthcare sector in Indonesia faces challenges in managing capital efficiency and organizational performance due to high operational costs and the need for continuous investment in health technology and infrastructure. As a key driver of economic growth, especially post-COVID-19, optimal capital management is crucial for sustaining operations and creating stakeholder value. This study examines the relationship between the Weighted Average Cost of Capital (WACC) and Return on Assets (ROA) in Indonesia’s healthcare sector using a quantitative dynamic panel analysis approach. Financial data from healthcare companies listed on the Indonesia Stock Exchange were analyzed using the Generalized Method of Moments (GMM). The findings indicate that WACC negatively affects ROA, but the relationship is not statistically significant. Leverage, measured through the Debt to Asset Ratio and Debt to Equity Ratio, strengthens this relationship positively. Meanwhile, cash holdings and firm size have a negative moderating effect, whereas Net Working Capital (NWC) reinforces the relationship positively. These results highlight the importance of effective debt and liquidity management in optimizing profitability in the healthcare sector. The study contributes theoretically to capital efficiency discussions and offers practical insights for industry stakeholders, including decision-makers and investors. The research is novel in its focus on Indonesia’s healthcare sector, making it highly relevant for financial and strategic planning in the industry. 
The role of political connections in moderating the impact of CEO characteristics on financial perfomance: An emprical study of energy companies in Indonesia Arafat. A, Lathif
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.41-50

Abstract

This study aims to explore the role of CEO political connections in moderating the relationship between CEO characteristics and financial performance in Indonesia's energy sector. Using a sample of 73 energy companies listed on the Indonesia Stock Exchange from 2020 to 2024, the study collects secondary data on CEO tenure, age, education, and political connections. Multiple regression analysis with the Fixed Effect model was used to test the hypotheses. The results show that CEO education has a significant positive impact on financial performance, measured by Return on Assets (ROA). CEO political connections were found to strengthen the relationship between CEO education and company financial performance. In contrast, CEO tenure and age did not have a significant effect on financial performance. These findings suggest that in Indonesia's dynamic and heavily regulated energy sector, CEO education is a crucial factor in improving financial performance, especially when supported by political connections that provide access to strategic resources. Political connections also weaken the impact of CEO age on performance but enhance the positive effect of CEO education. This study contributes to the literature by highlighting the interaction between CEO characteristics and political connections in the highly regulated energy sector in Indonesia, emphasizing the importance of adaptive leadership strategies in navigating regulatory challenges.

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