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

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SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar SWOT分析作为巴厘岛及登巴萨b酒店营销策略的决定因素

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2409

Ni Putu Sri Prajayanti, I. Sudana, I. G. M. Karma

{"title":"SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar","authors":"Ni Putu Sri Prajayanti, I. Sudana, I. G. M. Karma","doi":"10.31940/jasafint.v4i1.2409","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2409","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"7 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":"123343478","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 Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU 绿色会计在华威防止环境污染以支持持续经营中的作用。DBU

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2420

I. N. A. Putra, M. D. Saputra, I. Sugiarta

引用次数: 0

Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT CRB) 医院服务进项税重算分析(以PT CRB为例)

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 1900-01-01 DOI: 10.31940/jasafint.v4i1.2417

Putu Suari Pradnyastuti, W. H. Utthavi, N. W. D. Ayuni

{"title":"Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT CRB)","authors":"Putu Suari Pradnyastuti, W. H. Utthavi, N. W. D. Ayuni","doi":"10.31940/jasafint.v4i1.2417","DOIUrl":"https://doi.org/10.31940/jasafint.v4i1.2417","url":null,"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.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"53 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":"115433554","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

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