Journal of Applied Sciences in Accounting, Finance, and Tax最新文献_第5页

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP) 《2020年第1号政府代法条例关于应对新冠肺炎大流行期间金融复杂性的应缴所得税实施情况分析》(以CV KP为例)

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2021-10-13 DOI: 10.31940/jasafint.v4i2.111-120

Ida Ayu Nyoman Widyastini, N. S. Hardika, I. Mandia

{"title":"Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)","authors":"Ida Ayu Nyoman Widyastini, N. S. Hardika, I. Mandia","doi":"10.31940/jasafint.v4i2.111-120","DOIUrl":"https://doi.org/10.31940/jasafint.v4i2.111-120","url":null,"abstract":"This study aims to compare the income tax payable and income tax 25 due to the adjustment of the corporate income tax rate payable on CV KP which is a corporate taxpayer affected by the Covid-19 pandemic who undergoes the adjustment of the corporate income tax rate based on PERPPU No. 1 of 2020. The data collection technique used was documentation technique with comparative descriptive data analysis techniques. The results showed that a 22% rate adjustment application result in relief of IDR 27.419.811,00 obtained by CV KP. The amount of income tax 25 by a 22% rate application and tax incentives in 2020 is IDR 15,266,362.00 for the April-June and the July-December is IDR 10,904,544.00, and income tax 25 in 2021 obtained relief of IDR 7. 739,900.00 for the period from April to June while the period from July to December returned to Rp. 15,479,801.00. CV KP should be able to save cash dibursement in 2020 during the Covid-19 pandemic to maximize the rate adjustment so that it does not cause a large overpayment. Thus, CV KP should make a separate calculation in determining the amount of income tax 25 by a 20% rate for the current year 2022.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128123656","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 Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises 管理会计制度对中小企业能源效率、环境不确定性和环境绩效的影响分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2021-01-01 DOI: 10.31940/jasafint.v4i1.2432

E. Setiawan, Khairina Nur Izzaty

引用次数: 2

Accounting Treatment of Accounts Receivable and its Effect on Financial Statements and Account Receivables Collectability at The Royal Santrian Luxury Beach Villas 皇家圣特里安豪华海滩别墅应收账款的会计处理及其对财务报表和应收账款可收回性的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2019-10-28 DOI: 10.31940/jasafint.v2i2.1542

N. P. Meliawati, I. Ariana, I. G. M. Karma

{"title":"Accounting Treatment of Accounts Receivable and its Effect on Financial Statements and Account Receivables Collectability at The Royal Santrian Luxury Beach Villas","authors":"N. P. Meliawati, I. Ariana, I. G. M. Karma","doi":"10.31940/jasafint.v2i2.1542","DOIUrl":"https://doi.org/10.31940/jasafint.v2i2.1542","url":null,"abstract":"he Royal Santrian Luxury Beach Villas applies a credit policy in their operations. The credit policy applied by the company must get more attention then cash sales because it will generate receivables. The Financial Accounting Standard states that a company needs to determine the interpretation of accounts with the aim of disclosure of financial statements can have a positive impact on the feasibility of financial statements, both for companies and parties outside the company. The analysis technique used in this study is a comparative descriptive analysis technique with quantitative discussion. The results of the study indicate that overall financial reporting applied by the company has not been in accordance with financial accounting standards and has an effect on the financial statements as well as an assessment of the collectibility of accounts receivable. In the financial statement there is an additional account for allowance for bad debt so that will reduce the value of the asset, and a decrease in the value of profit for the period. In the income statement, there is the addition of bad debt expense so that there is an increase in operating costs and a decrease in profit. The assessment of the collectibility of accounts receivable from the results of the ratio analysis looks less good. This means that with a non-conformity in the accounting treatment of accounts receivable, it can provide wrong information about the financial statements.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116814424","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: 2

The Analysis of Abnormal Stock Returns in LQ-45 Index during Covid-19 Pandemic 新冠肺炎大流行期间LQ-45指数股票收益异常分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2413

I. K. A. T. Sukadarma, N. K. Dewi, I. K. Parnata

{"title":"The Analysis of Abnormal Stock Returns in LQ-45 Index during Covid-19 Pandemic","authors":"I. K. A. T. Sukadarma, N. K. Dewi, I. K. Parnata","doi":"10.31940/jasafint.v4i1.2413","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2413","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124257341","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

Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR) 企业规模、盈利能力和库存强度对有效税率的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2410

I. A. M. A. Gita, I. D. M. Partika, D. P. Suciwati

引用次数: 1

Application of Capital Budgeting Method to Evaluate Investment Decisions on Additions to Fixed Assets at PT Hatten Bali 运用资本预算法评价哈腾巴利公司新增固定资产投资决策

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2426

Ni Luh Gede Wahyu Pradnyawati, I. M. A. Putrayasa, I. O. Sudiadnyani

{"title":"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. O. Sudiadnyani","doi":"10.31940/jasafint.v4i1.2426","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2426","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114408511","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

Management Audit to Evaluate the Economical, Efficiency, and Effectiveness of Purchasing Function in GK Hotel 管理审计评价GK酒店采购职能的经济性、效率性和有效性

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2415

Ni Putu Yasinta Oktavia Darnata, I. M. Arsana, A. A. P. Suardani

{"title":"Management Audit to Evaluate the Economical, Efficiency, and Effectiveness of Purchasing Function in GK Hotel","authors":"Ni Putu Yasinta Oktavia Darnata, I. M. Arsana, A. A. P. Suardani","doi":"10.31940/jasafint.v4i1.2415","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2415","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129895353","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

Audit of Human Resources Management in Vouk Hotel & Suites Bali 巴厘岛唯阁酒店人力资源管理审计

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2412

Ni Wayan Bunga Niti Rahayu, I. B. A. Yasa, P. A. Suprapto

引用次数: 0

The Compilation of Competitive Strategy with SWOT Analysis Approach at Bali Tropic Resort & Spa 运用SWOT分析法编制巴厘岛热带度假酒店竞争战略

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2421

N. Dewi, I. Astawa, I. M. Wijana

引用次数: 0

Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian 利吉安巴厘岛日之玛精品海滩度假区赊销政策分析，以减低应收账款风险

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2416

N. Krisnawati, I. Sudiartha, I. Jaya

{"title":"Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian","authors":"N. Krisnawati, I. Sudiartha, I. Jaya","doi":"10.31940/jasafint.v4i1.2416","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2416","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128986507","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