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[Evaluasi Penggunaan Aplikasi Akuntansi oleh Bendaharawan Sebelum dan Sesudah Penerapan Sistem Keuangan Desa (Siskeudes) di Kecamatan Bengkalis ]]>
<![CDATA[Rozita Rozita]]>;
<![CDATA[Nur Anita]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/.v1i2.1494
<![CDATA[This study aims to describe the use of accounting applications by treasurers through an evaluation of the performance of the village Treasurer in the Bengkalis district before and after the application of the village financial system (SISKEUDES). The sample in this study is the Village Treasurer in Bengkalis district, the type of research used is qualitative research. The data source in this study is the primary data. Data collection techniques are done using interview techniques. The data analysis technique used is descriptive analysis. The results of this study indicate that the performance of the village treasurer before the implementation of SISKEUDES in indicators of quantity, quality of work, costs, commitment and cooperation is quite good, because the Treasurer can complete tasks and work according to Permendagri Number 113 of 2014, but the punctuality indicators are quite not good. While after applying SISKEUDES Village Treasurer's performance on indicators of quantity, quality of work, cost, commitment and cooperation it is also quite good because the Treasurer can complete tasks and work according to the Regulation of the Minister of the Interior Number 20 of 2018, but it is still said that the punctuality indicator is missing well.]]>
<![CDATA[Analisis Pengukuran Kinerja Operasional Rumah Sakit Bakti Timah Pangkalpinang dengan Pendekatan Balanced Scorecard ]]>
<![CDATA[Medinal Medinal]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v2i2.2247
<![CDATA[This study is aim to analyze of Operational Performance Measurement using Balanced Scorecard method.  Subject of this research is RSBT Pangkalpinang. This balanced scorecard is a tool that showed the hospital performance based on four perspectives namely financial, customer, internal business process, and learning and growth perspective. This research uses a quantitative-descriptive method. This study using primary and secondary data from 2018-2020. Primary data collection techniques through the distribution of questionnaires and interviews with respondents. The results of the analysis prove that the overall operational performance assessment at the RSBT Pangkalpinang  uses a balanced score card that is satisfying and has a good performance mesurement.]]>
<![CDATA[Analisa Kinerja Nilai Pajak Tertagih Pada Pajak Bumi dan Bangunan Studi Kasus di Kabupaten Bengkalis ]]>
<![CDATA[Husni Mubarak Mukhtar]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v1i1.1412
<![CDATA[This research title is Analysis of Target Value from collected Tax on Land and Building Tax covers in the Bengkalis District. The data used is the Regional Revenue Agency (BAPENDA) for the past 5 years. The results of this study find that collected taxes for world tax and tax (PBB tax) in this region is very low, average tax collected has 44,76 percent in 5 years. it has 47,36 percent or it same with Rp.8.294.757.277 from Rp.17.514.731.453 in total PBB tax 2019. The research finds 2 sub-districts (Bukit Batu & Rupat Utara) called success to collect PBB tax more than 80 percent, 3 sub-districts (Bantan, Siak Kecil & Rupat) are called middle level with 55-75 percent, and they are haves less collect PPB value than 50 percent of 6 sub-districts (Bengkalis, Mandau, Pinggir, Bathin Solapan, Bandar Laksmana & Talang Mandau).]]>
<![CDATA[Konsep Value For Money untuk Pengukuran Kinerja pada Kantor Imigrasi Pangkalpinang ]]>
<![CDATA[Yunita Maharani]]>;
<![CDATA[Rafika Sari]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v2i1.1919
<![CDATA[This research intends to determine the performance of immigration office pangkalpinang in 201-2020 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of immigration in pangkalpinang 2018-2020. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance Office immigration on has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average. Keywords: economy, efficiency, and effectiveness]]>
<![CDATA[Analisis Pemahaman dan Kepatuhan Wajib Pajak UMKM Tentang Kewajiban Perpajakan di Kecamatan Marpoyan Damai Pekanbaru ]]>
<![CDATA[Ika Wulandari]]>;
<![CDATA[Sahlia Rambe]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v3i2.2933
<![CDATA[This study aims to determine and analyze understanding and compliance of taxpayers regarding tax obligations for SME’s in Marpoyan Damai District, Pekanbaru. The population in this study were 156 business owners and the data collection technique used was a questionnaire, the analysis prerequisite test used was the validity test and the reliability test. The results of the study show that the level of knowledge and understanding of taxpayers is categorized as good, for the level of compliance of taxpayers is categorized as sufficient while the ability of taxpayers to carry out their tax obligations is categorized as not good.Keywords:  Understanding of taxation, SME’s taxpayer Compliance, Tax Obligations ]]>
<![CDATA[Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Tahun Anggaran 2017-2018 ]]>
<![CDATA[Ema Nirwana]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/.v1i2.1743
<![CDATA[The purpose of this research is aimed to analysis financial working performance of Regional Revenue Agencies in Bengkalis Government in Fiscal Year 2017-2018. The data that used in is this research was secondary data from primer source that would get from Annual Report of Regional Revenue Agencies in Bengkalis Government in form of has been collected, procced and also has been audited by Republik Indonesia Financial Audit Agency in Fiscal 2017-2018. The analysis tools were Analysis of APBD Performance through the measurement ratios of financial performance. Specially this risearch used Performance Growth of PAD Analysis, Effectiveness of PAD Analysis, Efficiency of PAD Analysis and then Performance Growth Government Spending and Efficiency of Government Spending Analysis based on LRA, Fiscal 2017-2018. The result of this research conclude that : (1) Based on Performance Growth of PAD Analysis, that showed negative growth. It caused by several economic problem include external and internal Regional Revenue Agencies in Bengkalis Government (2) Seen from Effectiveness of PAD Analysis, the Effectivity of PAD organizing is quite effective for Fiscal 2017 but if we compare for Fiscal 2018 that showed not effective. (3) Seen from Efficiency of PAD Analysis, the Efficiency of PAD organizing was very efficient for Fiscal 2017-2018. (4) Based on Performance Growth of Government Spending Analysis, that showed the amount of Government Spending has decreased for Fiscal 2017-2018. (5) Seen from Efficiency of Government Spending Analysis, the Efficiency of Government Spending organizing was very efficient for Fiscal 2017-2018. Keyword : Performance APBD Analysis, PAD, Government Spending]]>
<![CDATA[Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[Khy’sh Nusri Leapatra Chamalinda]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v3i1.2436
<![CDATA[This research aims to identify and map the role of the Tax Center of the Faculty of Economics and Business, Universitas Trunojoyo Madura (UTM), in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This research uses qualitative research with a case study approach. Research informants are individual taxpayers involved in tax center activities and active administrators at the FEB UTM Tax Center. The study results indicate that the Tax center has a strategic role as an institution in higher education. One of its visions and missions aligns with the Directorate General of Taxes. In addition to the functions of education, research and community service, the Tax Center is actively involved and participates in the socialization of the latest tax policy, namely the Law on the Harmonisasi Peraturan Perpajakan (HPP). The Tax Centre's existence is crucial considering that the community, especially in universities, requires information and explanations regarding Program Pengungkapan Sukarela (PPS). Enthusiasm and participation in filling out the Annual SPT are part of the indicators of increasing tax compliance in the university environment, as evidenced by the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19 pandemic.]]>
<![CDATA[Implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Bendahara Pengeluaran Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis ]]>
<![CDATA[Iklima Iklima]]>;
<![CDATA[Novira Sartika]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/.v1i2.1490
<![CDATA[Penelitian ini bertujuan untuk mengetahui implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis serta kendala yang dihadapinya. Jenis penelitian ini adalah penelitian kualitatif. Data yang digunakan berupa hasil wawancara langsung dengan Bendaharawan Pengeluaran KPPNÂ Dumai dan data sekunder berupa laporan upload LPJ Bendahara Pengeluaran. Metode analisis data yang digunakan yaitu pendekatan deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyelengarakan pembukuan terhadap seluruh penerimaan dan pengeluaran uang/surat berharga. Selanjutnya untuk Model Buku, Format Berita Acara, Format LPJ Bendahara Pengeluaran baik pada Kepolisian Resor Bengkalis maupun Pengadilan Negeri Bengkalis juga telah sesuai dengan Peraturan kecuali bentuk halaman depan pada Buku Kas Umum. Kemudian, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri telah melakukan Pemeriksaan Kas dan Rekonsiliasi Bendahara Pengeluaran sesuai Peraturan namun keduanya tidak membuat Berita Acara Keadaan Kas pada saat Jam tutup kantor. Terakhir, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyusun LPJ bulanan atas uang yang dikelolanya baik dalam bentuk rupiah maupun valuta asing dan telah sesuai dengan format didalam Peraturan beserta lampirannya. Adapun kendala yang dihadapi Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis adalah jaringan internet yang kurang baik, kesulitan dalam memahami fitur yang baru ditambahkan ke dalam aplikasi serta kesulitan dalam memasukan kode akun ke dalam aplikasi dikarenakan tulisan atau angka pada dokumen sumber terlalu kecil.]]>
<![CDATA[Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis ]]>
<![CDATA[Synta Synta]]>;
<![CDATA[Nurhazana Nurhazana]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v2i2.2246
<![CDATA[This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency.]]>
<![CDATA[Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Consumer Goods dan Mining di Bursa Efek Indonesia (BEI) Periode 2018–2020 ]]>
<![CDATA[Fenina Niken Pratiwi]]>;
<![CDATA[Aljufri Aljufri]]>;
<![CDATA[Arini Arini]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v3i2.2904
<![CDATA[In general, companies have three main goals that are mutually sustainable: maximizing profits, prospering shareholders, and maximizing company values. This research intends to determine the value of consumer goods and mining sector companies in Indonesia Stock Exchange (IDX) during 2018-2020 based on: (1) investment decisions, (2)financing decisions, and (3)dividend policies. The sampling technique used is purposive sampling, and obtained 25 companies that met the criteria as research samples. The statistical method used is multiple linear regression analysis with SPSS version 25. The results show that funding decisions have a significant effect on firm value, while investment decisions and dividend policies have no significant effect on firm value.Keywords: dividend policy, firm value, funding decision, investment decision]]>
