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Journal of Applied Sciences in Accounting, Finance, and Tax
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This is an Open Access Journal

Open Access journal
ISSN (Online) 2655-2590
Published by Politeknik Negeri Bali

[10 journals]

Audit of Human Resources Management in Vouk Hotel & Suites Bali
- Authors: Ni Wayan Bunga Niti Rahayu, I B Anom Yasa, P Adi Suprapto
  Pages: 1 - 8
  Abstract: Human resource is the main pillar for a company to realize the company’s vision, mission, and goals. This research aimed to assess (evaluate) the programs and resource management system in Vouk Hotel & Suites Bali. The data sources used were primary and secondary data. The primary data source was taken from structured interview and questionnaire distribution, meanwhile the secondary data source was taken from regulation book, standard operating procedure (SOP), percentage absenteeism, and employee service income in 2019 at Vouk Hotel & Suites Bali. The obtained data was analyzed by using descriptive qualitative method with four steps of analysis in audit management, namely: preliminary audit, review and management control testing, follow-up audit, and recommendation. The result of the research indicated the weaknesses of several human resource functions, those are planning, employee training & development, employee performance appraisal, and given compensation. Based on the indicating weakness of the research, therefore, some improvement recommendations were given.
  PubDate: 2021-04-12
  DOI: 10.31940/jasafint.v4i1.2412
  Issue No: Vol. 4, No. 1 (2021)
Effect Firm Size, Profitability and Inventory Intensity Against Effective
Tax Rate (ETR)
- Authors: Ida Ayu Made Asvini Gita, I D M Partika, D P Suciwati
  Pages: 9 - 15
  Abstract: The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2410
  Issue No: Vol. 4, No. 1 (2021)
The Compilation of Competitive Strategy with SWOT Analysis Approach at
Bali Tropic Resort & Spa
- Authors: Ni Putu Chintya Kumala Dewi, I P M Astawa, I M Wijana
  Pages: 16 - 22
  Abstract: This study aims to determine the competitive strategy adopted the Bali Tropic Resort & Spa. The subjects in this study were 14 department head managers. This research was tested using a SWOT analysis, namely by identifying various internal and external factors of the company. The analysis of internal factors (strengths and weaknesses) and external factors (opportunities and threats) which were then formulated in the SWOT Diagram and SWOT Matrix. From the results of the analysis on the SWOT diagram, it appears that the position of the Bali Tropic Resort & Spa is located in Quadrant I, which shows that Bali Tropic Resort & Spa faces several opportunities and has various forces that drive these opportunities and it is recommended to carry out the SO strategy by taking advantage of opportunities. Based on the SWOT matrix, the SO strategy that companies can implement is to take advantage of increasingly sophisticated technological developments to facilitate promotional activities and make packages that attract guests' attention.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2421
  Issue No: Vol. 4, No. 1 (2021)
The Role of Green Accounting in Efforts to Prevent Environmental Pollution
to Support Going Concern at CV. DBU
- Authors: I Nyoman Aditya Putra, M Dana Saputra, I N Sugiarta
  Pages: 23 - 27
  Abstract: Green accounting is how to include the consequences of an event concerning the environment in financial statements. This study aims to determine whether environmental cost management at CV. DBU in Denpasar City based on green accounting. This research was conducted at the meat processing company due to their operational activities using an interpretive approach to CV. DBU. Data collection was carried out by interview technique and other secondary data support. The results of the study stated that CV. DBU based on the discussion, it was known that the implementation of green accounting has a positive impact on efforts to prevent environmental pollution. In addition, the implementation of green accounting also has an impact on increasing business sustainability. With the application of environmental accounting or green accounting the company will pay more attention to environmental problems. By paying attention to the environment, business continuity would be guaranteed.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2420
  Issue No: Vol. 4, No. 1 (2021)
The Analysis of Abnormal Stock Returns in LQ-45 Index during Covid-19
Pandemic
- Authors: I Komang Agus Tresna Sukadarma, N W K Dewi, I K Parnata
  Pages: 28 - 33
  Abstract: This research aimed: (1) to identify the average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic around January-May 2020 in Indonesia, and (2) to identify the highest average abnormal stock-return during Covid-19 Pandemic around January-May 2020. The research sample used LQ-45 Share through purposive sampling method. Abnormal return denotes to the indicator used to measure the market reaction due to the particular event. Kolmogorov Smirnov and Kruskal Wallis test are used to assess the normality data and examine whether there was average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic around January-May 2020 in Indonesia. The research finding represents that there is an average distinction of abnormal stock-return in LQ-45 during Covid-19 Pandemic in Indonesia. The most significant distinction shown on March 2020 which the average abnormal return value is 71.93, decreasing from February 2020 in average value of 102.43. Based on the data analysis, it is identified 17 companies with positive abnormal return whose highest average abnormal return during the pandemic around January-May 2020 is Barito Pacific Tbk (BRPT) company in value of 0.11399140.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2413
  Issue No: Vol. 4, No. 1 (2021)
Management Audit to Evaluate the Economical, Efficiency, and Effectiveness
of Purchasing Function in GK Hotel
- Authors: Ni Putu Yasinta Oktavia Darnata, I M M Arsana, A A P Suardani
  Pages: 34 - 40
  Abstract: This research examines the economic, efficiency, and effectiveness of purchasing function and reveals findings obtained during the implementation of a management audit to give appropriate recommendations for better company performance in the future. The analytical techniques used in this research are quantitative and qualitative analytical techniques. The data analysis results in 2017-2019 show that the highest rate of economics occurred in 2019. The highest efficiency rate occurred in 2019 and declining the effectiveness rate in 2019. That is due to obstacles in the purchasing function resulting in wastage. These obstacles are the weaknesses in unauthorized purchase request activities, purchasing goods that did not comply with order specifications, and the delay of payment to the supplier due to a lack of funds from the head office. This research concludes that the economic rate in 2019 is uneconomical, the efficiency of purchase costs in 2019 is inefficient, and the effective rate in 2019 is quite effective. The recommendation is to make a payment agreement with the supplier, tighten the process of purchasing requests, and control in making the article description.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2415
  Issue No: Vol. 4, No. 1 (2021)
SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali &
Spa Denpasar
- Authors: Ni Putu Sri Prajayanti, I M Sudana, I G M Karma
  Pages: 41 - 47
  Abstract: This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2409
  Issue No: Vol. 4, No. 1 (2021)
Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT
CRB)
- Authors: Putu Suari Pradnyastuti, W H Utthavi, N W D Ayuni
  Pages: 48 - 54
  Abstract: PT CRB is a taxpayer who has a business in the field of medical health services specifically eye hospital. Initially, PT CRB only reported its monthly Value Added Tax (VAT) from January to December 2019. However, the reported amount of Input Tax wasn’t in accordance. Input Taxes from drug purchases can’t be separated exactly between delivery of drugs that are VAT payable and non-VAT payable, so the Input Taxes can’t be fully credited and must be calculated with the guidelines of the Minister of Finance Regulation No. 135/PMK.11/2014. The purpose of this research was to determine the calculation of PT CRB Input Tax in 2019, the results of the recalculation of Input Taxes in accordance with PMK 135/PMK.11/2014, and the analysis of recalculated Input Taxes impact. The types of data used in this research are qualitative and quantitative data with secondary data sources. Data collection in this research is using interview techniques and documentation techniques. The data analysis technique used in this research is quantitative descriptive data analysis. Based on the results of the research, it can be concluded that the calculation of Input Tax on hospital services before recalculation shows that the total Input Tax reported by PT CRB in 2019 is about Rp. 180,518,250 and it has been fully credited. Results of the recalculation of Input Tax on hospital services at PT CRB 2019 based on PMK 135/PMK.11/2014 is Input Tax that can be credited during the January to December 2019 tax period is only Rp 63,914,935. The results of recalculated Input Taxes impact analysis are in the form of underpaid VAT of Rp 116,603,315 that be the main impact and the impact of administrative sanctions in the form of interest of 2% due to late payment of taxes.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2417
  Issue No: Vol. 4, No. 1 (2021)
Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk
at Bali Niksoma Boutique Beach Resort in Legian
- Authors: Ni Putu Rina Krisnawati, I K Sudiartha, I M S A Jaya
  Pages: 55 - 60
  Abstract: The purpose of this study is to find out and analyze credit sales policies and to find out how much the allowance for receivable losses should be established at Bali Niksoma Boutique Beach Resort. This research uses qualitative data in the form of Standard Operating Procedures (SOP) and quantitative data in the form of aging schedules and sales data. The analytical tool used in the research is 5C analysis to analyze the crediting standards, credit sales policies using the checklist analysis method to analyze compliance with the credit sales policies, and the reserve method for calculating receivable losses. The results showed that the implementation of credit sales policies had not been carried out optimally, management of Bali Niksoma Boutique Beach Resort has implemented its credit policy, but there are still several policies that have not been implemented properly according to set standards. This can be seen throught the result of the checklist analysis that have been carried out. Meanwhile, for the credit standard, the management has not implemented the 5C principle maximally. The amount of bad debts is classified as high, so it is necessary to establish a reserve allowance for bad debts to minimize the risk of uncollectible accounts.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2416
  Issue No: Vol. 4, No. 1 (2021)
Analysis Application of Altman (Z-Score) Method and Springate (S-Score)
Method to Assess Financial Distress Potential at PT Anugerah
- Authors: Kadek Mega Ciptaningsih, I W Karman, Istiarto Istiarto
  Pages: 61 - 68
  Abstract: The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. The data analysis technique used is a qualitative/descriptive analysis technique. The results of research study are the financial distress potential of PT Anugerah by using the Altman (Z-score) method in 2016-2019 shows PT Anugerah is in a non-financial distress condition, because the score is in the condition of Z’’> 2.6. Furthermore, PT Anugerah financial distress potential using the Springate (S-score) method in 2016-2019 shows that PT Anugerah is in a non-financial distress condition, because the score is at S > 0.862.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2411
  Issue No: Vol. 4, No. 1 (2021)
Application of Capital Budgeting Method to Evaluate Investment Decisions
on Additions to Fixed Assets at PT Hatten Bali
- Authors: Ni Luh Gede Wahyu Pradnyawati, I M A Putrayasa, I G A O Sudiadnyani
  Pages: 69 - 76
  Abstract: This research was conducted to evaluate the investment decision to add fixed assets by PT Hatten Bali using the capital budgeting method. The results of this study are expected to be used as material for evaluating the application of the capital budgeting method in making investment decisions on fixed assets at PT Hatten Bali. The data used for this study were obtained from interviews and documentation and were analyzed using descriptive qualitative research analysis techniques with a case study approach. Based on the results of research using the capital budgeting method which consists of the method of calculating the payback period, net present value, profitability index, internal rate of return and average rate of return, all of which have shown a favorable results. From these results it can be concluded that the investment decision to add fixed assets in the form of distribution vehicles made by PT Hatten Bali can benefit the company in stable sales conditions and the application of capital budgeting methods can reduce the risk of errors or failures in making investment decisions and improve subsequent investment decisions.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2426
  Issue No: Vol. 4, No. 1 (2021)
Analysis of Management Accounting Systems Affecting Energy Efficiency,
Environmental Uncertainty and Environmental Performance of Small and
Medium Enterprises
- Authors: Eko Riyan Setiawan, Khairina Nur Izzaty
  Pages: 77 - 89
  Abstract: The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.
  PubDate: 2021-04-13
  DOI: 10.31940/jasafint.v4i1.2432
  Issue No: Vol. 4, No. 1 (2021)