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Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711
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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
 1   2 
Search results for , issue "Vol. 4, No. 2, Desember 2023" : 11 Documents clear
Analisis Penerapan Teknik Penganggaran Investasi untuk Memperbaiki Kinerja Keuangan PT Fajar Riau Wisata Risna, Rini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3857

Abstract

This study aims to determine the application of investment budgeting techniques to improve the financial performance of PT. Fajar Riau Pekanbaru Tourism using capital budgeting techniques. This research uses a qualitative method with a descriptive analysis presentation. The data used in this study is quantitative data in the form of numerical data on the annual cash flow report for 2016–2020. The data used in this study are primary and secondary data obtained from direct interviews with the owner as Informant 1 and manager of PT. Fajar Riau Wisata Pekanbaru as Informant 2, and primary data in the form of company financial statements. This study uses several analytical methods, such as payback period (PP), net present value (NPV), and internal rate of return (IRR). The results of this study reveal that, based on the results of the calculation of the ARR value obtained of 50.90%, it can be concluded that the investment is feasible. The results of the calculation of the payback period for the additional units of bus vehicles that have been formulated are 6 years, 4 months, and 13 days. Based on the data, the NPV is greater than the planned investment value. The resulting NPV value is Rp 934,103,243. The investment plan is feasible because it produces a positive NPV value. Based on the resulting IRR value of 30.73%,. This value is greater than the capital issued by 12.58%, so the investment plan is feasible to implement. Keywords: Investment Budgeting Techniques, Financial Performance.
Perlakuan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan Pernyataan Nomor 07 Pada Politeknik Negeri Bengkalis Dari, Ulan; Mubarak, Husni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3524

Abstract

The purpose of this study is to find out how the classification, recognition, measurement, depreciation, revocation and ownership, as well as disclosure of fixed assets based on PSAP No. 07 at Bengkalis State Polytechnic. Data collection techniques are observation, interviews and documentation. The results of this study indicate that most of the fixed asset accounting stages have carried out asset accounting treatment in accordance with PSAP 07 of 2010 which includes classification, recognition, measurement, depreciation, termination and accounting as well as accounting. However, there are still several obstacles in the classification, depreciation and the disclosure of fixed assets at the Bengkalis State Polytechnic so that it has not been carried out properly according to PSAP 07 of 2010.Keywords: Fixed Assets, PSAP No.07
Implementasi Transaksi Tunai dan Non Tunai sebagai Dasar Tata Kelola Pemerintahan yang Baik di BPKAD Kabupaten Bengkalis Marniati, Putri; Fiddin, Fachroh
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3528

Abstract

This study aims to determine the implementation of cash and non-cash transactions as the basis for good governance at BPKAD Bengkalis Regency. The type of data used in this study is qualitative data. The informants in this study were the Secretary and Treasurer of BPKAD Bengkalis Regency. The data for this research were obtained from the Regional Asset Financial Management Agency (BPKAD) of Bengkalis Regency. Data collection techniques in this study are interviews, observation, and documentation. The research results obtained indicate that the implementation of non-cash transactions in Bengkalis Regency is in accordance with the Bengkalis Regency Regent's Regulations. Even though the cash and non-cash transaction systems are not fully optimal, the governance, OPD, and community have had a very positive impact on the implementation of these non-cash transactions. So that with this application, it can realize good governance, namely, accountability, transparency, effectiveness, and efficiency in regional financial management. Keywords: Implementation, Cash Transactions, Non-cash Transactions, Good Governance.
Cover, Dewan Redaksi, dan Daftar Isi Redaksi, Dewan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3911

Abstract

Pengaruh Tingkat Pendidikan, Usia, dan Motivasi Membayar Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Bangkinang) Hariyanis, Arza; Fionasari, Dwi; Armel, R. Septian
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3619

Abstract

This research was conducted at KPP Pratama Bangkinang with the aim of examining the effect of education level, age, and motivation to pay taxes on individual taxpayer compliance (an empirical study on individual taxpayers in the KPP Pratama Bangkinang area). The population in this study is WPOP, who submitted a total of 28,345. Sample determination is done using Isaac's formula to determine the number of samples because the population obtained is already known in number. And the sample taken was 268 individual taxpayers. Sampling method with a simple random sampling technique. Research variables using bound and free. Data collection in this study was done by questionnaire. The type of data used in this study is primary data. The data analysis used is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) for Windows version 24 program. The conclusion of this study is that education level, age, and motivation to pay taxes have a significant effect on compliance to pay individual taxes.Keywords: WP OP Compliance, Motivation to Pay Taxes, Education Level, Age, Individual Taxpayers.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES), Pengendalian Internal dan Kompetensi SDM Terhadap Akuntabilitas Pengelolaan Dana Desa Melalui Sikap Qana’ah Sebagai Variabel Intervening di Kecamatan Bengkalis Dariana, Dariana; Sari, Novita; Nirwana, Ema
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3801

Abstract

This study aims to determine the effect of implementing the village financial system (Siskeudes), internal control, and human resource competence on the accountability of village fund management through the attitude of qana'ah as an intervening variable in Bengkalis District. It was carried out to analyze the influence on local government performance, including the influence of implementing the village financial system (Siskeudes), internal control, and human resource competency on fund management accountability through qana'ah attitude as an intervening variable in Bengkalis district. The type of research used in this research is quantitative research. The method used in this research is the descriptive method. The data obtained were then analyzed using SPSS 25. The test results show that the influence of implementing the village financial system (Siskeudes), internal control, and HR competence has a positive and significant effect on fund management accountability. Besides that, the implementation of the Village Financial System (Siskeudes), Internal Control, and HR Competence has no significant effect on Fund Management Accountability or the attitude of Qana'ah as an intervening variable.Keywords: SISKEUDES, Internal Control,  HR Competence, Qana'ah Attitude,  Accountability and Fund Management. 
Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Methodist Indonesia Gideon Bunut Purba, Sahala; Sihombing, Vivin Caroline; Andy, Stefanus
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3760

Abstract

The thorough documentation and proper disclosure of pertinent accounting policies, estimates, and risks are essential for both preparing and presenting financial statements. Due to its crucial nature for non-profit entities, this carries significant weight for both the Indonesian Methodist Church and analogous organizations. The development of the most recent interpretation for financial reporting standards, namely ISAK 35, directly stems from the revisions in PSAK 1. With the implementation of this standard, GMI Gideon Bunut will find it more convenient to streamline processes and facilitate the aggregation of external resources. This study was carried out with the objective of comprehending the alignment between the financial statements of GMI Gideon Bunut and those in accordance with ISAK 35. This study employs a qualitative approach along with a descriptive analysis, juxtaposing the stipulations within ISAK 35 against the implementation delineated in the financial reports of the Gideon Bunut Indonesian Methodist Church. Researchers use vigilant monitoring and observational methods to extract data. The findings uncover a nonconformity between GMI Gideon Bunut's financial report and ISAK 35, as the Indonesian Methodist Church's financial statement solely encompasses records of fund receipts and expenditures. Consequently, this investigation concludes that GMI Gideon Bunut's financial reporting has not progressed in accordance with the standards outlined in ISAK 35.Keywords: ISAK 35, Financial Report, Church
Analisis Rasio Keuangan Pemerintah Daerah Provinsi Lampung pada Kinerja Keuangan Daerah Arini, Arini; Erliana, Ria
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3894

Abstract

The analysis of the financial ratios of local governments serves as a foundation for evaluating the financial performance of the respective regions, providing a basis for decision-making by local authorities. The aim of this research is to assess the financial performance of the Provincial Government of Lampung based on five financial ratios. The analytical technique employed is quantitative descriptive analysis, guided by secondary data derived from the realization reports of the Lampung Provincial Government's Regional Budget (APBD) for the fiscal years 2016–2022. The analysis results reveal fluctuations in various financial indicators during the period from 2016 to 2022. The degree of fiscal autonomy (DOF) experienced a significant increase in 2022, reaching an excellent level. The overall financial capacity is generally good to very good, indicating a solid ability to manage regional finances. The effectiveness of regional original income (PAD) exhibits fluctuations, requiring further evaluation to identify the factors influencing these fluctuations. The efficiency of regional financial management is also variable, with an overall average level of efficiency. The ratio of the harmony between regional expenditure and capital expenditure tends to be low, indicating a budget allocation that is more focused on operational expenses. Proposed recommendations include improving the effectiveness of PAD, monitoring efficiency, enhancing the budget allocation for capital expenditure, and maintaining transparency and accountability in budget allocation. Through these measures, the Provincial Government of Lampung can enhance its regional financial management, support sustainable growth and development in the area, and provide better services to the community.Keywords: APBD, financial performance, Lampung, financial ratios
Pengaruh Biaya Operasional, Perputaran Persediaan, dan Debt to Equity Ratio terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Arvita, Rizki; Novita, Mega Darmi; Wibisono, Kasman; Syafitri, Hany Nur Kayla
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3765

Abstract

This study aims to determine the effect of operating costs, inventory turnover, and debt to equity ratio on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The independent variables in this study are operational costs, inventory turnover, and debt to equity ratio, while the independent variable is profitability. This study uses secondary data in the form of company financial reports. This study used a purposive sampling technique to obtain 8 samples from a total population of 11 companies. Multiple linear regression analysis was used for data analysis in this study. The results of the partial test that (1) operational costs have no significant effect on profitability with a tcount < ttable -0.086 <2.028 and a significance value of 0.932 > 0.05 (2) inventory turnover has a significant positive effect on profitability with a tcount < ttable 3.451 > 2.028 and a significance value of 0.001 <0.05 (3) the debt to equity ratio has a significant negative effect on profitability with a tcount < ttable 6.415 > 2.028 and a significance value of 0.00 <0.05. Meanwhile, the simultaneous test results of operational costs, inventory turnover, and debt to equity ratio have a significant effect on profitability with Fcount > Ftable 18.596 > 2.866 and a significance value of 0.00 <0.05.Keywords: Operational Costs, Inventory Turnover, Debt to Equity Ratio, and Profitability
Analisis Implementasi Pengendalian Internal Pada Siklus Penjualan (Studi Kasus Pada PT Tunas Group Ridean Tbk) Azahrah, Rosa; Rahmat, Kamaluddin; Okabrian, Soni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3865

Abstract

The purpose of this research is to provide an overview of sales cycle implementation and internal control implementation in PT. Tunas Ridean Group’s sales cycle. The sales cycle analysis process is based on the Romney & Steinbart sales cycle model, and the internal control implementation analysis process is based on the COSO IC internal control framework. The research method used is a qualitative descriptive method with the Miles & Huberman model as the data analysis method. Data collection techniques include semi-structured interviews and literature studies. The informant collection technique uses the purposive sampling method. The research results show that the sales cycle process carried out by PT Tunas Group Ridean is consistent with the Romney & Steinbart revenue cycle model. The implementation of internal control in PT Tunas Group's Ridean sales cycle is carried out holistically in accordance with the COSO IC framework. The activities in the internal control process on control environment, risk assessment, control activities, communication and information, and monitoring are carried out comprehensively and in accordance with the strategic objectives of PT Tunas Group Ridean.Keywords: Internal Control, COSO IC, Sales Cycle, Accounting Information System, Automotive Industry

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