Journal of Applied Sciences in Accounting, Finance, and Tax最新文献

The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud 个人道德、信息不对称和组织文化对会计舞弊倾向的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2023-04-30 DOI: 10.31940/jasafint.v6i1.1-9

Ni Putu Yunika Tiffany Rachma Sari, Ni Putu Novita Pradnyani, Luh Diah Citra Resmi Cahyadi

{"title":"The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud","authors":"Ni Putu Yunika Tiffany Rachma Sari, Ni Putu Novita Pradnyani, Luh Diah Citra Resmi Cahyadi","doi":"10.31940/jasafint.v6i1.1-9","DOIUrl":"https://doi.org/10.31940/jasafint.v6i1.1-9","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131748933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fiscal decentralization and human development index: examining the moderating effect of capital spending in Bali 财政分权与人类发展指数:考察巴厘岛资本支出的调节效应

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2023-04-30 DOI: 10.31940/jasafint.v6i1.10-19

I. Made, Aditya Pramartha, Putu Gde, Chandra Artha Aryasa, Komang Putra

{"title":"Fiscal decentralization and human development index: examining the moderating effect of capital spending in Bali","authors":"I. Made, Aditya Pramartha, Putu Gde, Chandra Artha Aryasa, Komang Putra","doi":"10.31940/jasafint.v6i1.10-19","DOIUrl":"https://doi.org/10.31940/jasafint.v6i1.10-19","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133792304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of factors influencing the use of accounting information on SMEs in Badung Regency 巴东地区中小企业会计信息使用影响因素分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2023-04-30 DOI: 10.31940/jasafint.v6i1.29-37

Rai Gina Artaningrum, Kadek Nita Sumiari, Ni Nengah Lasmini

引用次数: 0

The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance 自愿披露计划(VDP)和税收制裁对个别纳税人合规的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2023-04-30 DOI: 10.31940/jasafint.v6i1.38-46

Sang Made Sandwi Putra, W. H. Utthavi, Ketut Nurhayati

{"title":"The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance","authors":"Sang Made Sandwi Putra, W. H. Utthavi, Ketut Nurhayati","doi":"10.31940/jasafint.v6i1.38-46","DOIUrl":"https://doi.org/10.31940/jasafint.v6i1.38-46","url":null,"abstract":"Tax revenue has an important role in national development. The government continues to pursue various policies to improve taxpay-er compliance so that tax revenues can increase. One of the efforts made by the government is to pass the Law on the Harmonization of Tax Regulations. One of the programs contained in the law is the voluntary disclosure program (VDP). The purpose of this research is to find out the effect of the Voluntary Disclosure Program (VDP) and Tax Sanctions on Individual Taxpayer Compliance. The type of research applied in this study is quantitative research with a correlational approach. In this study, the population studied were individual taxpayers registered at KPP Pratama Badung Selatan, using purposive sampling techniques in sampling based on predetermined criteria and using the slovin formula, so as to get a sample of 100 respondents. The data used in this study was primary data using a likert scale of scores 1 to 4. The data analysis technique used in this study is multiple linear regression using the SPSS v.26.00 software program. The results of this research show that the voluntary disclosure program has a significant positive effect on taxpayer compliance, tax sanctions have a significant positive effect on taxpayer compliance, and the voluntary disclosure program and tax sanctions simultaneously have a significant effect on Taxpayers compliance.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121912741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The influence of accountability, transparency, participation, and characteristics of satya on the management of village funds 问责制、透明度、参与性和萨提亚特征对乡村资金管理的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2023-04-30 DOI: 10.31940/jasafint.v6i1.20-28

Gede Sanjaya Adi Putra, G. D. Larasdiputra

{"title":"The influence of accountability, transparency, participation, and characteristics of satya on the management of village funds","authors":"Gede Sanjaya Adi Putra, G. D. Larasdiputra","doi":"10.31940/jasafint.v6i1.20-28","DOIUrl":"https://doi.org/10.31940/jasafint.v6i1.20-28","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"989 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123094788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency 基于SAK EMKM的财务报表会计在Karangasem县储蓄贷款合作社的应用

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-10-31 DOI: 10.31940/jasafint.v5i2.166-172

N. M. A. M. S. Sandi, J. Susanti, I. Mahayana

{"title":"Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency","authors":"N. M. A. M. S. Sandi, J. Susanti, I. Mahayana","doi":"10.31940/jasafint.v5i2.166-172","DOIUrl":"https://doi.org/10.31940/jasafint.v5i2.166-172","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124128489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021 评估登巴萨市政府2018 - 2021年度财务绩效的财务比率分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-10-31 DOI: 10.31940/jasafint.v5i2.173-179

Ida Ayu Putu Jyotisna Garbania, I. M. Bagiada, I. M. A. Putrayasa

{"title":"Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021","authors":"Ida Ayu Putu Jyotisna Garbania, I. M. Bagiada, I. M. A. Putrayasa","doi":"10.31940/jasafint.v5i2.173-179","DOIUrl":"https://doi.org/10.31940/jasafint.v5i2.173-179","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121722894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the Covid-19 Pandemic 新冠肺炎疫情期间远程审计、专业怀疑和持续经营评估对审计质量的影响分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-10-31 DOI: 10.31940/jasafint.v5i2.180-188

D. Maharaja, I. B. A. Yasa, Paul Subiyanto

{"title":"Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the Covid-19 Pandemic","authors":"D. Maharaja, I. B. A. Yasa, Paul Subiyanto","doi":"10.31940/jasafint.v5i2.180-188","DOIUrl":"https://doi.org/10.31940/jasafint.v5i2.180-188","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131229296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Planning Analysis Based on SAVANT Approach at PT ASP 基于SAVANT方法的税务筹划分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-10-31 DOI: 10.31940/jasafint.v5i2.105-111

N. Claudia, I. D. M. Partika, Ni Nyoman Aryaningsih

{"title":"Tax Planning Analysis Based on SAVANT Approach at PT ASP","authors":"N. Claudia, I. D. M. Partika, Ni Nyoman Aryaningsih","doi":"10.31940/jasafint.v5i2.105-111","DOIUrl":"https://doi.org/10.31940/jasafint.v5i2.105-111","url":null,"abstract":"This study aims to determine and analyse the application of tax planning with the SAVANT approach. The issuance of SP2DK shows that the company has not been optimal in fulfilling its tax obligations. This can lead to potential taxes and tax sanctions. So that companies need good and correct tax planning in order to maintain the efficiency of their tax expenses. This study uses qualitative methods with descriptive analysis. The analysis is carried out by examining the fulfilment of corporate tax compliance and arrange tax planning policies based on the SAVANT approach. This study results showed that the application of the SAVANT method was carried out by analysing tax planning including the implementation of the Tax Article 21 and Tax Article 23 planning strategies by applying the gross up method. The company can anticipate, negotiate, and transform their expenses. Based on the analysis of the company's added value with EVA, it shows that the tax planning that has been designed can provide added value of IDR 446.713.775,00. Tax planning analysis using the SAVANT method is expected to be used as the basis for tax decisions by PT ASP, so that the company can maintain the efficiency of their tax expenses and avoid potential tax sanctions.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133470323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Financial Ratio’s Analysis to Assess Finance Performance of Rural Owned Enterprise by Dencarik Village Bina Usaha Mandiri Buleleng Regency 财务比率分析对Dencarik村农村企业财务绩效的评价

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-10-31 DOI: 10.31940/jasafint.v5i2.153-160

Luh Sutarmi

{"title":"Financial Ratio’s Analysis to Assess Finance Performance of Rural Owned Enterprise by Dencarik Village Bina Usaha Mandiri Buleleng Regency","authors":"Luh Sutarmi","doi":"10.31940/jasafint.v5i2.153-160","DOIUrl":"https://doi.org/10.31940/jasafint.v5i2.153-160","url":null,"abstract":"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133395608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0