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Journal of Applied Sciences in Accounting, Finance, and Tax

JASAFINT
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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 84 Documents

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The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer Compliance (Case Study at KPP Pratama Badung Utara) N K Errika Sindy Septiani; N Sentosa Hardika; A A Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Tax revenue have an important role for Indonesian’s development. The ratio of taxpayer compliance and tax revenue in Indonesia has increased, but in some areas the ratio of taxpayer compliance, especially for MSME has decreased as at KPP Pratama Badung Utara. In an effort to maintain taxpayer compliance, mainly due to the Covid-19 pandemic, the government has implemented several policies by providing tax incentives, modernizing the tax administration system and imposing tax senctions on businesses that are direcly affected, especially for MSME.The purpose of this study are to examine the effect of tax incentives, modernization of the tax admin-istration system and tax sanctions on msme taxpayer compliance. For the type of data are used primary data that obtained through from distribution of questionnaires and secondary data from documentation. The sample of this research is based on purposive sampling method with total sample 99 MSME taxpayers registed at the KPP Pratama Badung Utara. Statistical testing is using Partial Least Square (PLS) with SmartPLS 3.3.9. The study finds that (a)tax incentives have a positive and significant effect on MSME taxpay-er compliance,(b) modernization of tax administration systemhave a positive and significant effect on MSME taxpayer compliance, (c) tax sanctions have a positive and significant effect on MSME taxpayer compliance.

Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021 Ida Ayu Putu Jyotisna Garbania; I Made Bagiada; I Made Agus Putrayasa
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The execution of the standard of decentralization with regards to understanding the local independence of city in the Province of Bali has not been completely ready to investigate provincial pay sources which will uphold the outcome of carrying out territorial independence. Monetary information written in the Regional Government Budget isn't adequate to give sufficient data with respect to monetary administration execution in a specific locale. This exploration looked to evaluate the presentation of territorial monetary administration in Denpasar City during 2018-2021, as estimated by the local monetary reliance proportion, adequacy proportion, productivity proportion, the provincial consumption similarity proportion, the level of financial decentralization proportion and development proportion. Monetary Ratio Analysis utilizing the Budget Realization Report can be an estimating instrument for evaluating the monetary exhibition of nearby government. The exploration results uncovered that the monetary administration execution of Denpasar City during 2018-2021 still generally low in a few proportions explicitly the territorial monetary reliance proportion, productivity proportion, the level of monetary decentralization proportion and development proportion, while viability pro- portion and the local consumption similarity proportion show great monetary execution. It tends to be seen from its low territorial independence and its high reliance on the focal government. Furthermore, the territorial government has not had the option to smooth out the local funds in which provincial consumptions were more prominent than provincial incomes. The development pace of provincial monetary administration can be sorted as bad, since there is a lessening in pay consistently during the estimation time of the financial year.

Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency N M Ari Meliana Sativa Sandi; Jeni Susanti; I Dewa Made Mahayana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

In 2009 IAI has issued SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability), but in 2018 IAI issued a new policy for entities without public accountability and micro, small and medium income, known as the Financial Accounting Standards for Micro Small and Medium Entities. Savings and loan cooperatives are one of the entities that are classified as micro, small and medium entities because they have complied with Law no. 20 of 2008 about Micro, Small and Medium Enterprises. The research using the Financial Statements of Savings and Loan Cooperatives in Karangasem Regency. Researchers took 30 savings and loan cooperatives for the samples. This study uses purposive sampling to determine the suitability between the financial statements consisting of the Balance Sheet, Report on Calculation of Remaining Operating Results and Notes on Financial Statements. The data collection method in this study used the questionnaires or structured interviews and uses descriptive analysis techniques to determine the application of accounting in preparing the financial statements of savings and loan cooperatives in Karangasem Regency. Standard-compliant theory is compared with the content of financial statements. According to the study of the application of the financial statements for savings and loan cooperatives in Karangasem Regency with SAK EMKM are very good. From the weighted score, the results obtained 82% where the scale is at 76% - 100% on the Guttman scale, that’s known by financial statements of savings and loan cooperatives in Karangasem Regency are very in accordance with SAK EMKM.

Analysis of Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in the Preparation of Financial Statements in MSME Ernov Bali Ni Luh Sri Utami Baktika; I Made Dana Saputra; I Ketut Suwintana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

SAK EMKM is a Financial Accounting Standard for Micro, Small and Medium Entities which is made simpler than SAK ETAP. There are 3 financial statements that must be prepared by MSMEs, including statements of financial position, profit and loss, and notes to financial statements. This research uses descriptive qualitative method. This research was conducted for 6 months covering preparation to implementation. The research subjects are owners and employees of MSME Ernov Bali and the object of research is the financial report of MSME Ernov Bali in 2021. Data collection techniques are carried out by interview and documentation. The results showed that MSME Ernov Bali had not fully prepared financial statements in accordance with SAK EMKM. Therefore, it is recommended that MSME Ernov Bali improve its financial statements to make it easier to prepare financial reports.

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

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

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

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.

The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud Ni Putu Yunika Tiffany Rachma Sari; Ni Luh Putu Sri Purnama Pradnyani; Luh Diah Citra Resmi Cahyadi
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.1-9

This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.

Fiscal decentralization and human development index: examining the moderating effect of capital spending in Bali I Made Aditya Pramartha; I Putu Gde Chandra Artha Aryasa; I Komang Putra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.10-19

Human Development Index is one of the indicators that can be used to measure the success or performance of a country or region in human development. In 2022, Bali Province was one of the provinces with a "high" HDI achievement but is still faced with a gap in the HDI achievement rate between each region in Bali Province. The gap in the HDI achievement rate of each region in Bali Province indicates that the fiscal decentralization process in the regional autonomy policy has not been able to run optimally. This research examines the effect of fiscal decentralization on the human development index of regencies/municipalities in Bali Province using capital expenditure as a moderating variable to explain contingency factors that are thought to influence the effect of fiscal decentralization on the human development index. Using data on HDI achievement and realization of regional revenue and expenditure budgets of Bali Province for the period 2014-2019. The analysis technique used is Moderated Regression Analysis (MRA) with SPSS application. The results prove that partial fiscal decentralization has a significant positive effect on the human development index. Capital expenditure is able to weaken the positive effect of fiscal decentralization on the human development index. When a region has good regional financial independence, the local government will be able to manage its regional income in order to improve and improve public services, which will ultimately be able to improve the welfare of the community.

The influence of accountability, transparency, participation, and characteristics of satya on the management of village funds Gede Sanjaya Adi Putra; Gde Deny Larasdiputra
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.20-28

This study aims to determine the effect of accountability, transparency, and community participation on the management of village funds with Satya as a moderating variable. The population in this study was the people of Sading Village with the following criteria: village officials (village government organizations) and hamlet representatives (banjar adat) who were involved in village fund management meetings with a sample of 82 people. The theory used in this research is Stewardship Theory and agency theory. The data analysis technique used in this study is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study stated that H1, H2, H3, and H6 were accepted while H4 and H5 were rejected. This shows that accountability, transparency, and participation have a positive effect on the management of village funds. The nature of Satya is not able to moderate the effect of Accountability and Transparency on management and villages. However, the nature of Satya is able to moderate the positive influence of community participation on management and villages.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ni Nengah Lasmini

Contact Email
jasafint@pnb.ac.id

Phone
+62361-701981

Journal Mail Official
jasafint@pnb.ac.id

Editorial Address
https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location
Kab. badung,

Bali

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ni Nengah Lasmini

Contact Email jasafint@pnb.ac.id

Phone +62361-701981

Journal Mail Official jasafint@pnb.ac.id

Editorial Address https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location Kab. badung, Bali INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ni Nengah Lasmini

Contact Email
jasafint@pnb.ac.id

Phone
+62361-701981

Journal Mail Official
jasafint@pnb.ac.id

Editorial Address
https://ojs2.pnb.ac.id/index.php/JASAFINT/editorialteam

Location
Kab. badung,

Bali

INDONESIA