Journal of Governance, Taxation and Auditing

The Role of Price Fairness in Mediating the Effect of Product Quality and Service Quality on Repurchase Intention (A Study of Honda Car Customers in Bali)

I Putu Iwan Pramana PUTRA — 2025-09-22

This study aims to analyze the role of price fairness as a mediating variable in the relationship between product quality, service quality, and repurchase intention among Honda car customers in Bali. The intense competition in the automotive industry in Bali requires companies to focus not only on product and service quality but also on effective pricing strategies to retain customers. Despite its importance, research on the role of price fairness as a mediator in this context is still limited. This study uses a quantitative approach with a survey method distributed to 160 respondents who are Honda car customers in Bali, selected using a purposive sampling technique. Primary data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results show that product quality does not have a significant direct effect on repurchase intention, and service quality has a positive and significant effect on repurchase intention. Furthermore, the findings confirm that price fairness significantly mediates the relationship between product quality and repurchase intention, as well as the relationship between service quality and repurchase intention. The output of this research is expected to provide strategic recommendations for Honda dealers in increasing customer retention through a better understanding of the role of price fairness.

Factors Affecting Audit Quality in Public Accounting Firms in Padang

Sherly ERFINES — 2025-09-22

This study aims to analyze the influence of competence, independence, accountability, integrity, professionalism, and audit fees on audit quality in Public Accounting Firms (PAFs) in Padang City. This research employed a quantitative approach. Data were collected through questionnaires distributed to 37 auditors from 7 PAFs selected using purposive sampling. The data analysis techniques used in this study were descriptive analysis and inductive analysis employing multiple linear regression. The results show that competence, independence, integrity, and professionalism have a positive and significant effect on audit quality. Meanwhile, accountability and audit fees have no significant effect. Simultaneously, all six variables significantly influence audit quality, with an Adjusted R² value of 0.783, indicating that these variables can explain 78.3% of the variation in audit quality.

Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X

Kadek agustin WULANDARI — 2025-09-22

This study aims to find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels.

Accounting Treatment of Travel Agent Package Revenue at Hotel X

Made Rania PURNAMANTHA — 2025-09-22

The purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package.

The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY

Putu Sahra DIVANDA — 2025-09-22

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.

Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja

Amanda Dwi UTAMI — 2025-09-22

This study examines the recording and valuation of merchandise inventory at UMKM Ayakh Ugan Baturaja. Data were obtained through interviews and company documentation. The findings reveal that the enterprise has not implemented an inventory recording system or valuation method in line with generally accepted accounting standards. Inventory transactions are recorded simply in goods-in and goods-out logs, without a formal system, and the ending inventory is valued by multiplying the last purchase price by the remaining units, which does not reflect the actual financial position. Comparative calculations using FIFO (First In, First Out) and Weighted Average methods show that the gross profit reported by the company is higher than the results obtained using these standard methods. The study recommends adopting a perpetual inventory system to monitor ending inventory in real time and applying the FIFO method for inventory valuation, as it is simple, practical, and produces a higher gross profit. Implementing these recommendations will improve the accuracy and reliability of financial reporting for the enterprise.