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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 94 Documents
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Pengaruh Nilai-Nilai Sosial, Ekspektasi, Gender, dan Personalitas Terhadap Pilihan Berkarir di Bidang Perpajakan (Studi Empiris Pada Mahasiswa Akuntansi Keuangan Publik Politeknik Negeri Bengkalis) Enjelina S, Try
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4221

Abstract

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
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
Penerapan Metode Activity Based Costing (ABC) Untuk Menentukan Harga Pokok Produksi Pada Usaha Pengolahan Sagu Mulyaningsih, Sri; Mubarak, Husni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4131

Abstract

The purpose of this research is to produce a more accurate estimate of the cost of goods manufactured by considering the activities involved in the sago production process. The type of data used is quantitative data obtained through secondary data, such as company history, organizational structure, and operational activities of the sago refinery. The data collection technique applied is documentation, with data processing using Activity Based Costing (ABC). Data analysis is done descriptively, describing the characteristics and patterns of the collected data. The results of this study indicate that overall the Activity Based Costing Method provides a lower value for the products produced, or in other words these two products experience overcosting. In the calculation of the cost of production of wet sago using the ABC method, the difference is Rp. 155.48 (44.20%) compared to using the traditional method used by the Selat Akar Village Sago Refinery.  Meanwhile, in the calculation of the production cost of dry sago using the ABC method, the difference is Rp. 199.26 (55.80%). This proves that the Activity-Based Costing method is more accurate than the traditional method because in the Activity-Based Costing method, all factory overhead costs are calculated in detail based on activities, allowing the Sago Mill to determine the actual costs incurred in its production activities.Keywords: Activity Based Costing (ABC), Cost of Goods Produced.
Pengaruh Multinasionality, Tax Haven, Thin Capitalization, dan Firm Size terhadap Tax Avoidance Zanra, Sri Wahyuni; Zubir, Zubir
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.v4i2.3817

Abstract

This research aims to test and analyze the influence of multinationality, tax havens, thin capitalization, and frame size on tax avoidance. This research uses a quantitative method. The population in this study includes manufacturing sector companies listed on the IDX from 2019 to the end of 2021, with a total sample of 53 companies that meet the established criteria. Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package for Social Science (SPSS). The implications of this research are expected to minimize the occurrence of tax avoidance to support state revenues. Based on the results of the analysis, it shows that multinationality, thin capitalization, and firm size have a significant effect on the effective tax rate, whereas tax havens do not have a significant effect on the effective tax rate.Keywords: Multinasionality, Tax Haven, Thin Capitalization, Firm Size, Effective Tax Rate

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