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Ni Nengah Lasmini
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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 89 Documents
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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%.
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Abstract

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
Credit Risk and Liquidity Risk with Firm Size as Moderator Variable on Profitability in State-Owned Banking Dewi, Gusti Ayu Putri Pradnya; Pradnyani, Ni Luh Sri Purnama; Suryantari, Eka Putri
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.53-67

Abstract

This study aims to examine the effect of credit risk and liquidity risk on profitability, with firm size as a moderating variable, in state-owned banks listed on the Indonesia Stock Exchange during the 2015–2024 period. The objective of this study is explicitly to analyze both the direct effects of financial risks and the moderating role of firm size in influencing bank profitability, providing a more comprehensive understanding of banking performance. The study provides a comprehensive understanding of how firm-specific characteristics influence the relationship between financial risks and profitability. Grounded in Agency Theory, this study emphasizes that information asymmetry between principals and agents can lead to inefficient risk-taking decisions, where credit risk (proxied by Non-Performing Loans/NPL) and liquidity risk (proxied by Loan to Deposit Ratio/LDR) directly affect profitability (measured by Return on Assets/ROA) through increased costs and reduced financial efficiency. Firm size, measured as the natural logarithm of total assets, is expected to moderate these relationships because larger banks generally possess stronger asset structures, better governance mechanisms, and greater risk absorption capacity. A quantitative approach was employed using secondary data from the annual reports of four state-owned banks over a ten-year period, specifically covering the 2015–2024 observation years, resulting in 40 observations, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.6. The findings indicate that credit risk and liquidity risk have a significant negative effect on profitability, while firm size significantly weakens this negative impact, demonstrating a quasi-moderating role. This indicates that firm size acts as a buffering variable that reduces the intensity of risk effects rather than eliminating them entirely, highlighting its strategic importance in banking stability. The study contributes both theoretically and practically by strengthening the application of Agency Theory in explaining risk–profitability relationships and by providing empirical evidence on the moderating role of firm size in state-owned banks in Indonesia, which remains relatively underexplored in prior research.
Interest Rates and Volume Net Foreign Sell on Stock Prices with Profitability as Mediating in Indonesian Banking Dewi, Putu Dianita Cahya; Pradnyani, Ni Luh Sri Purnama; Suarjana, I Wayan
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.19-28

Abstract

Global interest rate increases, particularly The Fed’s 5.5% hike, and Bank Indonesia monetary tightening have put a great deal of strain on Indonesia’s banking industry, affecting stock prices through shifts in interest rates, foreign investor behavior, and profitability. This study investigates the effect of interest rates and net foreign sell volume on stock prices with profitability as a mediating variable in the Indonesian banking sector. Using a quantitative method, the research utilizes secondary data from 31 banking companies listed on the IDX during 2020 - 2024, producing 155 observations. Data were analyzed using Structural Equation Modeling with SmartPLS 4.1.1.6. The results show that interest rates and net foreign sell have a negative and significant impact on both profitability and stock prices. Profitability has a positive and significant effect on stock prices, and it partially mediates the influence of interest rates and net foreign sell on stock prices. These results support the signalling theory, where rising interest rates and increased foreign sell off act as negative signals for investors, reducing confidence and suppressing stock performance. The research highlights the importance of maintaining financial stability and investor confidence amid global financial volatility.
The Influence of Investment Knowledge, Income Expectations, and Service Quality on Gold Savings Investment Decisions Paramita, Ni Luh Gede Anindya; Suarta, I Made; I Made Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.29-41

Abstract

This study aims to analyse the influence of investment knowledge, income expectations, and service quality on gold savings investment decisions at PT Pegadaian (Persero) Tabanan Branch. The background of this study is based on the low number of active customers in gold savings transactions compared to the number of registered customers, indicating the existence of factors influencing investment decisions. This study used a quantitative method with an exploratory approach. The study population consisted of 142 customers, with respondents meeting the minimum sample criteria. Data were analysed using multiple linear regression with the aid of SPSS software. The results indicate that investment knowledge, income expectations, and service quality simultaneously influence investment decisions. However, these three independent variables partially showed no effect on gold savings investment decisions. This finding indicates that investment decisions are more influenced by a combination of factors than by the influence of each variable individually. The contribution of this study lies in strengthening the understanding that, in the context of gold savings, investment decisions are not determined by a single dominant factor, but rather by the simultaneous interaction of various factors. Furthermore, this research provides practical implications for financial institutions, particularly Pegadaian, in designing strategies to increase customer participation through a more integrated approach. This research suggests the need to develop the model by adding other variables such as financial literacy, risk perception, and social influence, as well as expanding the scope of the research locations to obtain more comprehensive results.
Ethical Dilemma and Obedience Pressure: Their Impact on Audit Decisions with Locus of Control as a Moderating Variable Kuntoro, Agus
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.42-52

Abstract

This study examines the influence of professional ethics and obedience pressure on audit decisions, with locus of control as a moderating variable. The background of this research is driven by the increasing complexity of auditors’ decision-making processes, particularly when facing ethical dilemmas and external pressures in professional settings. The aim of this study is to analyze whether professional ethics and obedience pressure affect audit decisions and to test the moderating role of locus of control. This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors working in Public Accounting Firms. A total of 207 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that professional ethics and obedience pressure have a positive and significant effect on audit decisions. However, locus of control does not significantly moderate the relationship between professional ethics and audit decisions, nor between obedience pressure and audit decisions. These findings indicate that external factors, particularly obedience pressure, tend to be more dominant than internal control in influencing auditors’ decisions. In conclusion, strengthening professional ethics and maintaining auditor independence are crucial in improving audit decision quality. The study implies that organizations should enhance ethical training and create supportive environments to minimize undue pressure.

Page 9 of 9 | Total Record : 89

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