cover
Article Per Year (5 Year)
All
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
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
 5   6   7   8   9 
Analysis of capital market reaction to the 2024 Prabowo-Gibran inauguration on Indonesian Stock Exchange Putra, I Komang Gita; Sumiari, Kadek Nita; Dewi, Ni Komang Urip Krisna
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.113-120

Abstract

The Free Nutritious Meals (MBG) program was one of Prabowo-Gibran’s flagship programs during the 2024 presidential and vice-presidential election campaign. The inauguration of the Prabowo-Gibran president and vice-president was a highly anticipated event not only by the public, but also by investors who believed it would impact the Indonesian capital market. This study aimed to examine the market reaction to the inauguration of the Prabowo-Gibran president and vice-president among companies in the consumer non-cyclical food and beverage subsector on the IDX. The capital market reaction was proxied by trading volume activity and abnormal returns. The researchers used a population of companies in the consumer non-cyclical food and beverage subsector and obtained a sample of 91 companies using a purposive sampling method. The observation period for the reaction was three days before and three days after the event from 16 October 2024 until 23 October 2024. Testing was conducted using the One Sample Kolmogorov-Smirnov test for normality and the Wilcoxon Signed Rank Test for hypothesis testing using SPSS 26. The study found that there is no difference in average trading volume activity before and after the event
Digital transformation and its implications for professional accountants' skills needs Sintadevi, Ni Putu Rita; Suarta, I Made; Swintana, I Ketut
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.89-101

Abstract

Digital transformation brings significant changes to clerical accounting tasks. This research aims to (1) investigate digital technology that has a broad impact on the field of accounting; and (2) identify the skills needed by accounting graduates to enter the workforce in the digital era. The research was conducted with a qualitative approach using a systematic literature review method. In the initial phase, this study identified 40 manuscripts. Based on the selection criteria, this study examined 26 manuscripts about digital transformation related to the skills needs of the accounting profession. Manuscripts come from 21 journals indexed by Scopus Q1 – Q3 and published in the period 2019 – 2024. Digital technologies such as big data and data analytics, artificial intelligence, robotic process automation, blockchain, and cloud-based accounting are having a broad impact on accounting processes and practices. The implications of this impact are the changing role of the accounting profession. A number of new skills, both technical and non-technical, are needed to support the changing role of the accounting profession. Therefore, educational institutions need to prepare accounting graduates with a range of skills, supported by digital skills. Further studies are needed to identify patterns of changes in the role of the accounting profession and its skills requirements.
The existence of Emok Bank in the perspective of law number 10 of 1998 concerning banking Lestari, Firda; Nurhayati, Ida
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.v7i1.33-43

Abstract

The people of Parakanjaya Village have been using loans from loan sharks or what is known as "Emok Bank" to meet consumer needs because, with their jobs where their income is uncertain, they have not been able to meet their needs or requirements quickly. However, quite a few people also use the services of "Bank Emok" for productive purposes, namely as business capital. This research aims to describe Bank Emok's practices, Bank Emok's operations, and the obstacles faced by the community as Bank Emok customers. The research method used in this research is a descriptive, qualitative approach with a juridical and societal approach. The data collection techniques used in this research consisted of documents and interviews. The research results show that the legal existence of Emok Bank, especially in its operations, distribution, setting interest rates, and payment methods, is not by regulations, especially the Banking Law. However, the Parakanjaya Village community has helped economically.
Financial behavior of the millenial generation: financial literacy, financial intelligence, financial inclusion Alrasyid, Harun; Sultan
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.v7i1.15-22

Abstract

The millennial generation has become a hot discussion issue in society and is currently the main focus, because it shows substantial influence in the era of globalization. In financial management, the millennial generation faces very difficult challenges caused by lifestyle and a lack of in-depth understanding of financial aspects. This research aims to determine the influence of financial literacy, financial intelligence and financial inclusion on the financial behavior of the millennial generation. This research is quantitative research using primary data. The population in this study is the millennial generation of Palopo city aged 24 to 39 years. Those who filled out the research questionnaire were used as a sample of 70 people. The data collection technique uses a questionnaire distributed online from October to December 2023. The data collection method uses a saturated sampling method. The analysis method used is multiple linear analysis with the help of SPSS version 26 software. The research results show that partially using the t test it is concluded that financial literacy, financial intelligence and financial inclusion have a positive and significant effect on financial behavior. Simultaneously there is an influence of financial literacy, financial intelligence and financial inclusion on the financial behavior of the millennial generation in Palopo City.
Types of intelligence, ethics and time budget pressure on auditor performance Endiana, I Dewa Made; 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 Dewi, Ni Ketut Motik Diah Amara; Karmana, I Wayan; Jaya, I Made Sura Ambara
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 Permatasari, Agnes Mega; Pradnyani, Ni Luh Putu Sri Purnama; Cahyadi, Luh Diah Citraresmi
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 Rosyidah, Umi Fatimatur; Zuniatin, Hanifah; Rohma, Frida Fanani
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.

Page 8 of 9 | Total Record : 84

 5   6   7   8   9 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): October 2025 Vol. 8 No. 1 (2025): April 2025 Vol. 7 No. 2 (2024): October 2024 Vol. 7 No. 1 (2024): April 2024 Vol. 6 No. 2 (2023): October 2023 Vol. 6 No. 1 (2023): April 2023 Vol. 5 No. 2 (2022): October - 2022 Vol. 5 No. 1 (2022): April 2022 Vol. 4 No. 2 (2021): October 2021