Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
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
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<![CDATA[Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Trenggalek Tahun Anggaran 2020 - 2022 ]]>
<![CDATA[Arini, Arini]]>;
<![CDATA[Loekman, Zulvianira]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4219
<![CDATA[Regional governments are obliged to prepare Regional Government Financial Reports (LKPD) as a form of accountability for regional financial management. One component of the LKPD is the Budget Realization Report (LRA) which contains a number of financial information. This research aims to measure the financial performance of the Trenggalek Regency Government through analysis of the Trenggalek Regency Government's LRA for the 2020 - 2022 fiscal year. This research uses a quantitative descriptive analysis method by observing a number of financial ratios. The financial ratios observed in this research include the regional financial independence ratio, effectiveness ratio, efficiency ratio, and regional spending harmony ratio (activity ratio). The regional expenditure compatibility ratio consists of the compatibility ratio of operating expenditure to regional expenditure and the compatibility ratio of capital expenditure to regional expenditure. The results of the analysis show that the financial performance of the Trenggalek Regency Government for the 2020 - 2022 Fiscal Year based on the financial independence ratio has very low financial capacity and has an instructive relationship pattern. Based on the PAD effectiveness ratio, the Trenggalek Regency Government's financial performance is included in the quite effective category. Based on the efficiency ratio in obtaining PAD, the Trenggalek Regency Government is classified as very efficient. Meanwhile, according to the regional expenditure harmony ratio, the Trenggalek Regency Government tends to prioritize operational or routine expenditure over capital expenditure.Keywords: Budget Realization Report, Financial Performance, Financial Ratios]]>
<![CDATA[Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Persepsi Manfaat Terhadap Kepuasan Pengguna Aplikasi SIPD ]]>
<![CDATA[Febrianti, Triska]]>;
<![CDATA[Fiddin, Fachroh]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4217
<![CDATA[This study aims to determine the effect of system quality, information quality, service quality, and perceived benefits on user satisfaction of the Regional Government Information System (SIPD) application in Bengkalis Regency. A sample of 58 respondents from 29 Regional Work Units (SKPD) who were directly involved with the SIPD application was collected using purposive sampling. Research using quantitative methods. The data collection technique used a questionnaire method with a Likert scale and was analysed using multiple linear regression. The results showed that system quality and information quality have no effect on user satisfaction while service quality and perceived benefits affect user satisfaction with the SIPD application. These results of this study are supported by Delone & Mclean IS Success Model and Technology Acceptance Model.Keywords: System Quality, Information Quality, Service Quality, Perceived Usefulness and User Satisfaction.]]>
<![CDATA[Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Fitri, Nurhanza]]>;
<![CDATA[Fionasari, Dwi]]>;
<![CDATA[Amel, R Septian]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4218
<![CDATA[This study aims to obtain empirical evidence of the effect of understanding tax regulations, taxpayer awareness, public service accountability and moral obligation on taxpayer compliance. The population in this study were all motorized vehicle taxpayers who were registered at the joint office of SAMSAT Pekanbaru City. The sampling technique in this study used the random sampling method. The data analysis technique used multiple linear regression analysis techniques. The number of samples in this study were 398 respondents who were taxpayers of motorized vehicles. The software used for data processing is SPSS version 25 for windows. The results of hypothesis testing are as follows. Partially, understanding tax regulations, taxpayer awareness, public service quality and moral obligation to taxpayer compliance.Keywords: Taxpayer Compliance, Understanding of Tax Regulations, Taxpayer Awareness, Public Service Quality, Moral Obligation.]]>
<![CDATA[Pengaruh Worklife Balance dan Kompensasi Terhadap Kinerja Karyawan Pada Bank di Kecamatan Bengkalis ]]>
<![CDATA[Anggraini, Marselina]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4130
<![CDATA[This study aimed to determine how much influence worklife balance has on employee performance, how much influence compensation has on employee performance and how much influence worklife balance and compensation have on employee performance. This research is a quantitative study with a research instrument test approach, classical assumption test, multiple linear regression, hypothesis testing, and determination coefficient test (R2) to measure the relationship between variables. Research data obtained from distributing questionnaires to customer service and bank tellers in Bengkalis. The data collection technique used was a questionnaire. The results showed that the worklife balance variable had a significant effect on employee performance at the Bank in Bengkalis, the compensation variable had an insignificant effect on employee performance at the Bank in Bengkalis, and the worklife balance and compensation variables simultaneously or together had a significant effect on employee performance at the Bank in Bengkalis. Keywords: Worklife Balance, Compensation, Employee Performance, Bank Employees]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Keakuratan Persediaan Barang (Studi Kasus CV. Mega Multi Bisnis) ]]>
<![CDATA[Ardelia, Putri]]>;
<![CDATA[Novika, Novika]]>;
<![CDATA[Oktalina, Gayatria]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4188
<![CDATA[The study aims to approved empirically the influence Accounting System Information and Internal Control on accuracy of goods supply warehouse. The scope of this research focuses on the inventory of goods on CV. Mega Multi Business. This study uses a quantitative approach. The data collection technique uses a questionnaire. Distribution of questionnaires was carried out directly and processed and analyzed using linear regression. The results of the first hypothesis test show that the t-count value is greater than t-table (6.835) > ttable (2.002), which shows that the implementation of an accounting information system has a significant effect on the accuracy of inventory. The second hypothesis test also displays the same results, namely the tcount value is greater than ttable (4.065) > (2.002) which indicates that the internal control variable has a significant effect on the accuracy of inventory. The third hypothesis test also shows the same thing, where the t count is greater than the t-table of 0.771; 0.914 and F count greater than F table (27.462 > 3.16), which means that the implementation of the Accounting Information System and Internal Control together has a significant effect on the accuracy of inventory. The conclusion of this research is that the application of accounting information systems and internal control systems has a positive and significant effect on the accuracy of inventory items, both partially and simultaneously.Keywords: Accounting Information System, Internal Control, Inventory ]]>
<![CDATA[Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Adelia J, Sherly]]>;
<![CDATA[Agusti, Restu]]>;
<![CDATA[Abdurrahman, Rezi]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4063
<![CDATA[The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure]]>
<![CDATA[Kepatuhan Pajak Bumi dan Bangunan: Mengkaji Kepercayaan dan Transparansi ]]>
<![CDATA[Yanto, Alif Faruqi Febri]]>;
<![CDATA[Rahmawati, Apriana]]>;
<![CDATA[Firdaus, Mohammad Iqbal]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4180
<![CDATA[This research aims to obtain empirical evidence regarding the influence of trust and the level of transparency on the level of compliance of Land and Building Taxpayers. The implementation of this research involved land and building tax payers in Paser Regency as research subjects. The population in this study was 97.504 taxpayers with the convenience sampling method used to select 100 respondents as the research sample. Data was collected through the use of a questionnaire and then using multiple linear regression techniques. Based on the results of the analysis, it can be concluded that trust, transparency and the application of sanctions have a positive effect on the level of taxpayer compliance.Keywords: Tax compliance; Trust; Transparency]]>
<![CDATA[The Shift Analysis in Transparency and Accountability Degrees on Regional Financial Management ]]>
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.3938
<![CDATA[Accrual-based accounting is an attempt by the International Public Sector Accounting Standards Board (IPSASB) to increase transparency and accountability. As it develops, the ability of accrual-based accounting to increase transparency and accountability is still questionable. This research uses a literature review under charting the field technique analysis of the evolution of transparency and accountability transition of the accrual basis application from the perspective of costs and benefits. The study shows that the gap between conceptual framework and empirical research indicates the non-optimal accrual-based accounting in promoting transparency and accountability. The development of accrual-based accounting is in line with increased transparency and accountability; however, it is followed by earnings management practices that still need to be considered. Therefore, primary usage must be improved by improving an adequate audit system.Keywords: Accountability, Accrual Based Accounting, Earnings Management, Financial Statements, Transparency]]>
<![CDATA[Pengaruh Nilai-Nilai Sosial, Ekspektasi, Gender, dan Personalitas Terhadap Pilihan Berkarir di Bidang Perpajakan (Studi Empiris Pada Mahasiswa Akuntansi Keuangan Publik Politeknik Negeri Bengkalis) ]]>
<![CDATA[Enjelina S, Try]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4221
<![CDATA[The purpose of this study is to determine the influence of social values, expectations, gender and personality on career choices in taxation. The formulation of this research problem is to see whether variable X has an effect on variable Y. This research was conducted at the Bengkalis State Polytechnic campus. The population in this study is students of the Public Financial Accounting Study Program batch 2019-2022. Sampling in this study used the saturated sample method and obtained a sample of 307 respondents. The data analysis technique used is multiple linear regression analysis. The research instrument uses questionnaires that are distributed using google forms and online. The results showed that social values, expectations and personality influenced career choices in taxation by students of the Public Financial Accounting Study Program of Bengkalis State Polytechnic, while gender did not affect career choices in taxation by students of the Public Financial Accounting Study Program of Bengkalis State Polytechnic.Keywords: Social Values, Expectations, Gender, Personality, Career Options in Taxation]]>
