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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 84 Documents
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Types of intelligence, ethics and time budget pressure on auditor performance I Dewa Made Endiana; Putu Diah Kumalasari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.23-32

Abstract

Auditor performance is the result of work completed by an auditor in carrying out the tasks assigned to him. It depends on the auditor's skill, experience, and commitment to the task at hand. Good auditor performance can be produced if an auditor is able to pay attention to the factors that can influence it. Intellectual intelligence, emotional intelligence, spiritual intelligence, work ethics, and time budget pressure are several factors that can influence auditor performance. With the inconsistencies that occur in the results of research that has been conducted, this research aims to re-examine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, work ethic, and time budget pressure on the performance of auditors at public accounting in Bali. This research was conducted at 19 public accounting in Bali. The sampling technique used is a saturated sampling technique, which is a technique for determining a sample if all members of the population are used. Respondents in this research were 71 auditors, consisting of junior auditors, senior auditors, and managers. The data analysis technique used is the multiple linear regression analysis technique. The research results show that intellectual intelligence, emotional intelligence, and spiritual intelligence have no effect on auditor performance. Meanwhile, work ethic and time budget pressure have a positive effect on auditor performance.
Variance analysis as a tool of controlling food and beverage costs at Masmara Resort Canggu Ni Ketut Motik Diah Amara Dewi; I Wayan Karmana; I Made Sura Ambara Jaya
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.1-14

Abstract

This research focuses on controlling food and beverage costs at Masmara Resort Canggu due to adverse variances between standard costs and actual costs. This study aims to determine the variance between standard costs and actual costs and the causes of variance and how to control food and beverage costs. This type of research is mixed method study, which is a sequential mixed methods strategy was used, especially a sequential exploratory strategy. The data sources used are primary data in the form of interview and observation results and secondary data in the form of standard recipes, reconciliation reports, sales reports, standard cost reports and actual cost reports. The data analysis techniques used are quantitative analysis techniques and control techniques. The results showed an unfavourable variance both in terms of the quantity of raw material use and also the price of raw materials caused by differences in the use of raw material quantities and differences in standard raw material prices with the actual. For food and beverage cost control, there are still discrepancies when purchasing goods above the standard price, receiving goods is carried out by unauthorized staff, storage does not match the type and does not apply the FIFO (First In First Out) system, and the production section does not use the standard recipe that has been set.
The influence of implementing green accounting, material flow cost accounting and corporate social responsibility on financial performance Agnes Mega Permatasari; Ni Luh Putu Sri Purnama Pradnyani; Luh Diah Citraresmi Cahyadi
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.44-55

Abstract

This research aims to examine the effect of implementing green accounting, material flow cost accounting and corporate social responsibility on company financial performance. The population in this study are companies in various industrial sectors in the textile and garment sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method with three criteria which resulted in 8 companies with 5 years of observation resulting in 40 samples that were worthy of observation. This research uses multiple regression analysis using the SPSS program. In this research, the green accounting variable is measured using the level of measurement method with a score of 0 if not disclosed, 1 if in narrative form, 2 if in image and narrative form, and 3 if in image, narrative and number form, material flow cost accounting variable using the MFCA cost flow matrix, the corporate social responsibility variable using the 2016 GRI Standard CSR disclosure and the financial performance variable using ROA. Based on the results of the analysis, it shows that the variables green accounting and material flow cost accounting have a positive effect on the company's financial performance, which means that when the company implements green accounting and material flow cost accounting well it will improve the company's financial performance. The corporate social responsibility variable has a negative effect on the financial performance of a company, which means that when a company implements corporate social responsibility it will reduce the company's financial performance because the resulting expense value will reduce the value of profits and reduce financial performance.
Analysis of optimization on fund disbursement order monitoring system in the treasury based on the regional development information system: Case study of the local government finance and asset office of Bojonegoro Regency Umi Fatimatur Rosyidah; Hanifah Zuniatin; Frida Fanani Rohma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.56-63

Abstract

The Regional Development Information System (SIPD) is designed by the government to make it easier for stakeholders to input and manage regional finances. However, not all local governments are able to develop along with increasingly massive technological developments. The Bojonegoro government, with quite a lot of sources of income dominated by the oil and gas sector, is quite adaptive in implementing the Regional Development Information System (SIPD). Thus, this research seeks to investigate optimizing the fund disbursement order monitoring system in the treasury based on the regional development information system in Bojonegoro. This research employed qualitative methods, where researchers used data collection techniques by means of observation, interviews and documentation. The object of this research is the Local Government Finance and Asset Office (BPKAD) of Bojonegoro Regency, especially in the treasury sector and the subject of this research is the Regional Development Information System (SIPD). The research findings indicate that SIPD has a crucial role in realizing transparent and reliable financial management, making it easier to supervise. However, achieving transparency and monitoring efficiency can only be supported by an implementation process that has been carried out in an integrated manner. Regional government synergy has a crucial role to play in encouraging the process of unifying all regional development information systems and regional information systems in order to accelerate the implementation of SIPD.
Assessing the Financial Performance of Nias Local Goverment Purba, Sahala; Pardede, Melani; Pakpahan, Esra Ronatio; Sebayang, Aditia; Simandalahi, Aldinus
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.v7i2.80-95

Abstract

This research aims to evaluate the financial performance of the Nias Regency Regional Government based on financial report data from 2013 to 2022. The data collection method used is the documentation method, and data analysis is carried out using financial ratio analysis. The research results show that the financial performance of the Nias Regency Regional Government from 2013 to 2020 has several characteristics. The level of regional financial independence is still low with an average of 83.41%, but is in the high category. Nias Regency's regional autonomy also has a very low category with an average of 13.16%. The ratio of the degree of fiscal decentralization in Nias Regency is relatively low with an average of 10.88%. However, the effectiveness of Nias Regency's original regional income (PAD) from 2013 to 2022 is classified as very effective with an average of 108.46%. The regional original income (PAD) efficiency ratio shows a very efficient category with an average of 0.21%. The regional tax efficiency ratio is also classified as very efficient with an average of 2.43%. Meanwhile, the contribution ratio of regionally owned enterprises (BUMD) shows a fairly good contribution with an average of 11.31%. Overall, analysis of the financial reports of the Nias Regency Regional Government shows that their financial performance is quite good, effective and efficient.
Professional skepticism and audit judgment: The moderating effect of audit experience Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
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.v7i2.106-116

Abstract

An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.
Understanding Tax Policy Research in Indonesia: A Bibliometric Perspective Perdana, Gusti Naufal Rizky; Haliza, Elza Fatika Nur
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.v7i2.64-79

Abstract

This study aims to conduct a bibliometric analysis of tax policy in Indonesia, focusing on identifying research trends, dominant issues, and emerging research themes in this field. Data obtained from the Scopus database using the keywords "tax policy" and "Indonesia" were analyzed using bibliometric methods to depict the structure and research trends, while thematic approaches were employed to identify dominant themes. The results indicate a steady increase in the number of publications on tax policy in Indonesia, particularly in the last five years. Specifically, in 2020 there will be 8 documents, in 2022 there will be 9 documents and in 2023 there will be 18 documents. The analysis also identifies the authors, affiliations, and countries that contribute most to this research, as well as the most common document types and subject areas. The most frequently cited articles in the context of tax policy in Indonesia are also outlined. Furthermore, visualization of concept relationships using VOSviewer software aids in identifying main themes and concept relationships in the literature. Thus, this study provides a comprehensive understanding of tax policy research in Indonesia, serving as a basis for further research and aiding policymakers in understanding key issues related to the tax system in the country.
The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
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.v7i2.96-105

Abstract

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance. 
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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