Journal of Applied Sciences in Accounting, Finance, and Tax
Identification of potential financial distress in a company is an important step in predicting th... more Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can b...
Pengabdian masyarakat dilakukan oleh perguruan tinggi dalam upaya untuk menerapkan teknologi tepa... more Pengabdian masyarakat dilakukan oleh perguruan tinggi dalam upaya untuk menerapkan teknologi tepat guna yang dihasilkan dari pengembangan keilmuan untuk masyarakat. Politeknik Negeri Bali pun melalui kegiatan pengabdian masyarakat yang dilakukan oleh para Dosen berkolaborasi dengan mahasiswa sudah seyogyanya membantu UMKM yang terdampak Covid-19 ini. Rai Kajol merupakan mitra dalam kegiatan ini yang berlokasi di Banjar Mawangkaja, Lodtunduh, Ubud. Rai Kajol memproduksi betutu khas Bali dan ayam panggang. Kendala yang dihadapi mitra saat ini adalah peralatan yang digunakan masih terbatas, sehingga memerlukan waktu lama untuk memproduksi dalam skala besar, pemasaran produk masih bersifat konvensional sehingga pelanggan terbatas pada konsumen disekitaran tempat usaha. Berdasarkan permasalahan yang dihadapi, maka akan dilakukan kegiatan terkait manajemen produksi dan pemasaran khususnya pemasraan online. Kegiatan dimulai dengan sosialisasi, pemberian peralatan yang menunjang produksi se...
Prospek kerja bidang akuntansi dalam dunia kerja sangat menjanjikan, karena lulusannya dibutuhkan... more Prospek kerja bidang akuntansi dalam dunia kerja sangat menjanjikan, karena lulusannya dibutuhkan oleh semua bidang bisnis. Selain memiliki hardskill seorang lulusan harus didukung dengan softskill diantaranya keterampilan komunikasi. Tujuan penelitian adalah menemukan keterampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Temuan hasil penelitian diharapkan dapat memberikan kontribusi dalam mempersiapkan lulusan bidang akuntansi di Politeknik, melalui re-design kurikulum dan pembelajaran.Penelitian dilaksanakan dengan metode observasi non-partisipan. Sumber data adalah iklan lowongan kerja pada harian kompas dan on-line selama periode April – Juni 2018. Data dianalisis secara induktif melalui pendekatan desktiptif kualitatif terhadap isi iklan lowongan kerja (content analysis) selama periode penelitian. Hasil analisis menunjukkan terdapat 18 keterampilan Komunikasi yang relevan dalam iklan lowongan kerja diantaranya keterampilan Active listening, Being a change c...
Sustainable tourism development is essential to ensure that the interaction andrelationships betw... more Sustainable tourism development is essential to ensure that the interaction andrelationships between the environmental, socio-cultural, economic, and is concerned with thewell-being of the local community and their culture, as well as the long term creation ofeconomic benefits for all stakeholders involved. The study aims at investigating empiricalinformation to develop and test a theoretical concept of sustainable tourism development(STD) by employing the construct of it, which becomes a focus for tourism development as adevelopment tool. Elaborated further the proposed research model, will an overview of theunderstanding residents’ perceptions towards the existing STD and describes the presentsituation and condition in Bali tourism destination. The findings show that Bali destination iscurrently in an unsatisfactory situation about government policy on STD. Therefore; thegovernment management of tourism (GMT) should involve the community in makingtourism development more sustainab...
Communication skills are generic skills which need to be developed for success in the vocational ... more Communication skills are generic skills which need to be developed for success in the vocational education entering the workforce. This study aimed to discover the attributes of communication skill considered important in entering the workforce as perceived by vocational education students. The research was conducted by survey method using questionnaire as data collecting tool. The research population is final year student of D3 Vocational education Program and D4 Managerial Vocational education in academic year 2016/2017 who have completed field work practice in industry. The sampling technique was proportional random sampling. Data were analyzed with descriptive statistics and independent sampel t-test. Have ten communication skills attributes with the highest important level required to enter the workplace as perceived by the vocational education diploma. These results indicate that there was the same need related communication skills to enter the workforce
Saat ini golf semakin diminati oleh wisatawan asing maupun domestik, golf juga dijadikan salah sa... more Saat ini golf semakin diminati oleh wisatawan asing maupun domestik, golf juga dijadikan salah satu program utama dari wisatawan yang melakukan acara konvensi dan dijadikan sebuah ajang perlombaan atau tournament. Persaingan yang terjadi sangat ketat antara lapangan golf yang satu dengan lapangan golf lainnya, maka penerapan pelayanan prima sangat penting dilakukan untuk memenangkan persaingan. Teknik pengumpulan data dilakukan dengan observasi, wawancara langsung, dan dokumentasi. Adapun teknik analisis yang digunakan adalah dengan pendekatan deskritif kualitatif. Hasil penelitian menunjukkan customer service di Nirwana Bali Golf Club, mengutamakan penampilan (grooming) yang sesuai dengan standar perusahaan dan pengetahuan tentang produk perusahaan dalam melakukan pelayanan terhadap konsumen. Dimensi pokok pelayanan prima yaitu: bukti langsung (tangibles) , kehandalan (reliability), daya tanggap (responsiveness) , jaminan (assurance) , dan empati (emphaty) , sangatlah memegang pera...
The purposes of this research are to analyze the effect of economic growth on financial independe... more The purposes of this research are to analyze the effect of economic growth on financial independence on regions in the Province of Bali, to analyze the effect of locally generated revenue toward financial independence on regions in the Province of Bali, to analyze the effect of economic growth and locally generated revenue on financial independence on regions in the Province of Bali, and to analyze each regions financial independence in the Province of Bali. Samples are collected using a purposive sampling method for the last 5 (five) years from each region. The results show that economic growth has positive significant effects on the financial independence of regions in the Province of Bali. The second result shows that locally generated revenue has a positive and significant effect on financial independence on regions in the Province of Bali. The third finding shows that economic growth and locally generated revenue simultaneously give a significant positive effect on financial in...
The current study is aimed at measuring the success of Bali State Polytechnic (BSP) international... more The current study is aimed at measuring the success of Bali State Polytechnic (BSP) international competitiveness through the employment of four Balanced Scorecard (BSC) perspectives: learning & growth, internal business process, customer, and financial. This study employs a qualitative approach that analyzed BSP performance in terms of international competitiveness. Data was collected through observation, questionnaires, and documentation. The study sample consisted of 135 respondents, recruited using judgmental and random sampling technique. Research respondents were Institution Leaders, Head of Units, Head of Departments, Head of Study Programs, as well as 35 Section Heads and 100 students. The results of the study show that BSP has performed very well in terms of growth and learning. The institution has done reasonably well in terms of financial perspective, with six out of eight indicators showing good results. However, there is still vast room for improvement for the customer ...
Spreadsheet based applications are needed by students and lecturers to expedite the financial man... more Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management includes cash, accounts receivable, inventory, fixed assets, liabilities, equity, financial ratios, and time value of money management. his study uses a qualitative approach with descriptive methods. The research model used was adapted from the research and development model with stages: 1) analysis of the needs of teaching materials; 2) development of a draft spreadsheet-based application for financial management; 3) testing draft spreadsheet-based applications for financial management. The results of the study is a spreadsheet-based application for financial management can be used in real learning. The test results show that spreadsheet-based applications have given the same r...
Proceedings of the International Conference on Social Science 2019 (ICSS 2019), 2019
The purpose of the study is to describe and test the feasibility of spreadsheet-based financial m... more The purpose of the study is to describe and test the feasibility of spreadsheet-based financial management learning materials. This descriptive study focused on the feasibility testing of spreadsheet-based financial management learning materials. The test subjects were expert and user groups. The data obtained in this study were quantitative and qualitative. Quantitative data obtained from the assessment questionnaire using a Likert scale. Qualitative data were suggestions on the questionnaire. The learning materials assessment by experts consisted of the feasibility of content, presentation, language, and graphics. The learning materials assessment by users consisted of the learning materials display, the learning indicators, the content of learning, the interest, and the help of the use of learning materials. The analysis used the percentage analysis technique that is by comparing the percentage of assessment and the percentage of the assessment scale. The results showed that spre...
Journal of Applied Sciences in Accounting, Finance and Tax, 2020
This research aims to analyze and determine 1) The application of income tax article 21 on busine... more This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21...
Tujuan penelitian ini adalah untuk: (1) Menganalisis pengaruh Kunjungan Wisatawan terhadap Penda... more Tujuan penelitian ini adalah untuk: (1) Menganalisis pengaruh Kunjungan Wisatawan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (2) Menganalisis pengaruh Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (3) Menganalisis pengaruh Kunjungan Wisatawan, Pajak Hotel dan Restoran secara simultan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (4) Menganalisis tingkat efektivitas penerimaan Pajak Hotel dan Restoran Pemerintah Kabupaten Gianyar-Bali. Sampel penelitian diambil dengan teknik Purposive sampling sesuai dengan tujuan peneliti dengan beberapa pertimbangan. Teknik analisis data yang digunakan adalah teknik regresi berganda. Pengumpulan data dilakukan dengan teknik dokumentasi. Hasil analisis data dengan signifikasi 0,05 menunjukkan bahwa Kunjungan Wisatawan tidak berpengaruh terhadap PAD Kabupaten Gianyar-Bali 2007-2017. Pajak Hotel dan Restoran berpenga...
Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. P... more Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. Penyiapan program kurikuler untuk mengembangkan keterampilan komunikasi mahasiswa haruslahberangkat dari analisis kebutuhan pasar kerja. Penelitian ini bermaksud mengidentifikasi atribut-atributketerampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Penelitian dilakukan denganmenganalisis isi iklan lowongan kerja, terutama terkait atribut-atribut keterampilan komunikasi yang menjadipersyaratan dalam iklan lowongan kerja. Sumber utama data penelitian adalah iklan lowongan kerja yang dimuat pada media on-line atau iklan lowongan kerja on-line dalam kurun waktu Maret 2018–Juni 2018. Jumlah iklan lowongan kerja yang dianalisis selama periode penelitian mencapai 200 iklan. Terdapat sebanyak 148 kata,gabungan kata atau frasa keterampilan komunikasi yang berhasil diidentifikasi, dengan jumlah frekuensikemunculan mencapai 286 kali. Verbal and written communication skills, emoti...
Journal of Applied Sciences in Accounting, Finance, and Tax
Identification of potential financial distress in a company is an important step in predicting th... more Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can b...
Pengabdian masyarakat dilakukan oleh perguruan tinggi dalam upaya untuk menerapkan teknologi tepa... more Pengabdian masyarakat dilakukan oleh perguruan tinggi dalam upaya untuk menerapkan teknologi tepat guna yang dihasilkan dari pengembangan keilmuan untuk masyarakat. Politeknik Negeri Bali pun melalui kegiatan pengabdian masyarakat yang dilakukan oleh para Dosen berkolaborasi dengan mahasiswa sudah seyogyanya membantu UMKM yang terdampak Covid-19 ini. Rai Kajol merupakan mitra dalam kegiatan ini yang berlokasi di Banjar Mawangkaja, Lodtunduh, Ubud. Rai Kajol memproduksi betutu khas Bali dan ayam panggang. Kendala yang dihadapi mitra saat ini adalah peralatan yang digunakan masih terbatas, sehingga memerlukan waktu lama untuk memproduksi dalam skala besar, pemasaran produk masih bersifat konvensional sehingga pelanggan terbatas pada konsumen disekitaran tempat usaha. Berdasarkan permasalahan yang dihadapi, maka akan dilakukan kegiatan terkait manajemen produksi dan pemasaran khususnya pemasraan online. Kegiatan dimulai dengan sosialisasi, pemberian peralatan yang menunjang produksi se...
Prospek kerja bidang akuntansi dalam dunia kerja sangat menjanjikan, karena lulusannya dibutuhkan... more Prospek kerja bidang akuntansi dalam dunia kerja sangat menjanjikan, karena lulusannya dibutuhkan oleh semua bidang bisnis. Selain memiliki hardskill seorang lulusan harus didukung dengan softskill diantaranya keterampilan komunikasi. Tujuan penelitian adalah menemukan keterampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Temuan hasil penelitian diharapkan dapat memberikan kontribusi dalam mempersiapkan lulusan bidang akuntansi di Politeknik, melalui re-design kurikulum dan pembelajaran.Penelitian dilaksanakan dengan metode observasi non-partisipan. Sumber data adalah iklan lowongan kerja pada harian kompas dan on-line selama periode April – Juni 2018. Data dianalisis secara induktif melalui pendekatan desktiptif kualitatif terhadap isi iklan lowongan kerja (content analysis) selama periode penelitian. Hasil analisis menunjukkan terdapat 18 keterampilan Komunikasi yang relevan dalam iklan lowongan kerja diantaranya keterampilan Active listening, Being a change c...
Sustainable tourism development is essential to ensure that the interaction andrelationships betw... more Sustainable tourism development is essential to ensure that the interaction andrelationships between the environmental, socio-cultural, economic, and is concerned with thewell-being of the local community and their culture, as well as the long term creation ofeconomic benefits for all stakeholders involved. The study aims at investigating empiricalinformation to develop and test a theoretical concept of sustainable tourism development(STD) by employing the construct of it, which becomes a focus for tourism development as adevelopment tool. Elaborated further the proposed research model, will an overview of theunderstanding residents’ perceptions towards the existing STD and describes the presentsituation and condition in Bali tourism destination. The findings show that Bali destination iscurrently in an unsatisfactory situation about government policy on STD. Therefore; thegovernment management of tourism (GMT) should involve the community in makingtourism development more sustainab...
Communication skills are generic skills which need to be developed for success in the vocational ... more Communication skills are generic skills which need to be developed for success in the vocational education entering the workforce. This study aimed to discover the attributes of communication skill considered important in entering the workforce as perceived by vocational education students. The research was conducted by survey method using questionnaire as data collecting tool. The research population is final year student of D3 Vocational education Program and D4 Managerial Vocational education in academic year 2016/2017 who have completed field work practice in industry. The sampling technique was proportional random sampling. Data were analyzed with descriptive statistics and independent sampel t-test. Have ten communication skills attributes with the highest important level required to enter the workplace as perceived by the vocational education diploma. These results indicate that there was the same need related communication skills to enter the workforce
Saat ini golf semakin diminati oleh wisatawan asing maupun domestik, golf juga dijadikan salah sa... more Saat ini golf semakin diminati oleh wisatawan asing maupun domestik, golf juga dijadikan salah satu program utama dari wisatawan yang melakukan acara konvensi dan dijadikan sebuah ajang perlombaan atau tournament. Persaingan yang terjadi sangat ketat antara lapangan golf yang satu dengan lapangan golf lainnya, maka penerapan pelayanan prima sangat penting dilakukan untuk memenangkan persaingan. Teknik pengumpulan data dilakukan dengan observasi, wawancara langsung, dan dokumentasi. Adapun teknik analisis yang digunakan adalah dengan pendekatan deskritif kualitatif. Hasil penelitian menunjukkan customer service di Nirwana Bali Golf Club, mengutamakan penampilan (grooming) yang sesuai dengan standar perusahaan dan pengetahuan tentang produk perusahaan dalam melakukan pelayanan terhadap konsumen. Dimensi pokok pelayanan prima yaitu: bukti langsung (tangibles) , kehandalan (reliability), daya tanggap (responsiveness) , jaminan (assurance) , dan empati (emphaty) , sangatlah memegang pera...
The purposes of this research are to analyze the effect of economic growth on financial independe... more The purposes of this research are to analyze the effect of economic growth on financial independence on regions in the Province of Bali, to analyze the effect of locally generated revenue toward financial independence on regions in the Province of Bali, to analyze the effect of economic growth and locally generated revenue on financial independence on regions in the Province of Bali, and to analyze each regions financial independence in the Province of Bali. Samples are collected using a purposive sampling method for the last 5 (five) years from each region. The results show that economic growth has positive significant effects on the financial independence of regions in the Province of Bali. The second result shows that locally generated revenue has a positive and significant effect on financial independence on regions in the Province of Bali. The third finding shows that economic growth and locally generated revenue simultaneously give a significant positive effect on financial in...
The current study is aimed at measuring the success of Bali State Polytechnic (BSP) international... more The current study is aimed at measuring the success of Bali State Polytechnic (BSP) international competitiveness through the employment of four Balanced Scorecard (BSC) perspectives: learning & growth, internal business process, customer, and financial. This study employs a qualitative approach that analyzed BSP performance in terms of international competitiveness. Data was collected through observation, questionnaires, and documentation. The study sample consisted of 135 respondents, recruited using judgmental and random sampling technique. Research respondents were Institution Leaders, Head of Units, Head of Departments, Head of Study Programs, as well as 35 Section Heads and 100 students. The results of the study show that BSP has performed very well in terms of growth and learning. The institution has done reasonably well in terms of financial perspective, with six out of eight indicators showing good results. However, there is still vast room for improvement for the customer ...
Spreadsheet based applications are needed by students and lecturers to expedite the financial man... more Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management includes cash, accounts receivable, inventory, fixed assets, liabilities, equity, financial ratios, and time value of money management. his study uses a qualitative approach with descriptive methods. The research model used was adapted from the research and development model with stages: 1) analysis of the needs of teaching materials; 2) development of a draft spreadsheet-based application for financial management; 3) testing draft spreadsheet-based applications for financial management. The results of the study is a spreadsheet-based application for financial management can be used in real learning. The test results show that spreadsheet-based applications have given the same r...
Proceedings of the International Conference on Social Science 2019 (ICSS 2019), 2019
The purpose of the study is to describe and test the feasibility of spreadsheet-based financial m... more The purpose of the study is to describe and test the feasibility of spreadsheet-based financial management learning materials. This descriptive study focused on the feasibility testing of spreadsheet-based financial management learning materials. The test subjects were expert and user groups. The data obtained in this study were quantitative and qualitative. Quantitative data obtained from the assessment questionnaire using a Likert scale. Qualitative data were suggestions on the questionnaire. The learning materials assessment by experts consisted of the feasibility of content, presentation, language, and graphics. The learning materials assessment by users consisted of the learning materials display, the learning indicators, the content of learning, the interest, and the help of the use of learning materials. The analysis used the percentage analysis technique that is by comparing the percentage of assessment and the percentage of the assessment scale. The results showed that spre...
Journal of Applied Sciences in Accounting, Finance and Tax, 2020
This research aims to analyze and determine 1) The application of income tax article 21 on busine... more This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21...
Tujuan penelitian ini adalah untuk: (1) Menganalisis pengaruh Kunjungan Wisatawan terhadap Penda... more Tujuan penelitian ini adalah untuk: (1) Menganalisis pengaruh Kunjungan Wisatawan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (2) Menganalisis pengaruh Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (3) Menganalisis pengaruh Kunjungan Wisatawan, Pajak Hotel dan Restoran secara simultan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gianyar-Bali. (4) Menganalisis tingkat efektivitas penerimaan Pajak Hotel dan Restoran Pemerintah Kabupaten Gianyar-Bali. Sampel penelitian diambil dengan teknik Purposive sampling sesuai dengan tujuan peneliti dengan beberapa pertimbangan. Teknik analisis data yang digunakan adalah teknik regresi berganda. Pengumpulan data dilakukan dengan teknik dokumentasi. Hasil analisis data dengan signifikasi 0,05 menunjukkan bahwa Kunjungan Wisatawan tidak berpengaruh terhadap PAD Kabupaten Gianyar-Bali 2007-2017. Pajak Hotel dan Restoran berpenga...
Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. P... more Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. Penyiapan program kurikuler untuk mengembangkan keterampilan komunikasi mahasiswa haruslahberangkat dari analisis kebutuhan pasar kerja. Penelitian ini bermaksud mengidentifikasi atribut-atributketerampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Penelitian dilakukan denganmenganalisis isi iklan lowongan kerja, terutama terkait atribut-atribut keterampilan komunikasi yang menjadipersyaratan dalam iklan lowongan kerja. Sumber utama data penelitian adalah iklan lowongan kerja yang dimuat pada media on-line atau iklan lowongan kerja on-line dalam kurun waktu Maret 2018–Juni 2018. Jumlah iklan lowongan kerja yang dianalisis selama periode penelitian mencapai 200 iklan. Terdapat sebanyak 148 kata,gabungan kata atau frasa keterampilan komunikasi yang berhasil diidentifikasi, dengan jumlah frekuensikemunculan mencapai 286 kali. Verbal and written communication skills, emoti...
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