Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

iakp
Website

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

3 4 5 6 7

Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru) M Arief; Dwi Fionasari; Adriyanti Agustina Putri; Wira Ramashar
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

ABSTRACTÂ This study aims to examine whether there is an effect between the application of e-filing, tapping boxes and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is a restaurant that has an NPWP and has a transaction recording device (tapping box) in Pekanbaru City. The method of collecting samples using purposive sampling method. The population of this research is the taxpayer of restaurant entrepreneurs in Pekanbaru City. Samples were taken as many as 150 restaurants. The data analysis test uses multiple linear regression method which is processed using SPSS 21. The results of this study indicate that the variables of the use of e-filing, tapping boxes and tax sanctions have a positive effect on taxpayer compliance.Â Keywords: Use of E-Filing, Tapping Box, Tax Sanctions and Taxpayer ComplianceÂ

Implementasi Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah Oleh Badan Pemeriksa Keuangan Provinsi Sumatera Barat Pada Masa Pandemi Covid-19 Mila Sri Suryani; Nurhazana Nurhazana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

This study aims to determine the implementation of the audit of local government financial statements by the BPK Representative of West Sumatra Province during the Covid-19 pandemic based on BPK Regulation No. 1 of 2017. This study also aims to determine the obstacles faced by the BPK Representative of West Sumatra Province in examining the financial statements of local government during the Covid-19 pandemic. This type of research is a mixed research method. Data collection techniques in this study were interviews, questionnaires, and documentation. The results showed that the BPK Representative Auditor for West Sumatra Province in examining the local government's financial statements, in general, was by BPK Regulation Number 1 of 2017 starting from the planning stage to the reporting stage. However, there are some technical differences in the implementation of the inspection carried out in 2020 from last year due to the Covid-19 pandemic. The differences that occurred at the West Sumatra Provincial Representative Office during the Covid-19 pandemic in reviewing local government financial reports from the planning, implementation, and reporting stages were carried out boldly. Obstacles faced by the BPK Representative of West Sumatra Province in examining local government financial statements during the Covid-19 pandemic, among others, difficulty obtaining data, limited interviews with auditees and related parties, relatively long document inspection, physical inspection, and limited goods checking.Keywords: Audit, Local Government, Financial Report

Efektivitas Anggaran Belanja Desa dalam Peningkatan Pembangunan Manusia (Studi Analisis di Desa Sepahat, Kec. Bandar Laksamana) Husni Mubarak; Nuraini Nuraini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research purposed to determine the effectiveness of village budget absorption and the constraints faced in achieving human development in Sepahat Village. This research is qualitative descriptive carried out in the Bandar Laksamana sub-District in Sepahat Village. Data collection was conducted out by interview, observation and documentation. Results of this research is, based on the measurement of effectiveness, the effectiveness of the village budget in increase human development in Sepahat Village with the highest effectiveness in 2019, namely 96% with the effective category, while the effectiveness was the lowest occurred in 2017, namely only 57% of the budgeted category was not effective and for 2018 the effectiveness of the village budget in increasing development. The number of people in Sepahat Village was higher than in 2017 and lower than the year 2019, which is 80% with a fairly effective category. So it can be said that the effectiveness of the village budget in improving human buildings in Sepahat Village has increased every year. The obstacles faced in human development in Sepahat Village are the first lack of disbursement of village funds, limited availability of facilities, and supervision of the village government. For the next Researchers are then expected to be able to measure what factors and efforts have been made so as to make significant changes.

Pengendalian Internal Persediaan Obat-Obatan Pada Instalasi Farmasi Rumah Sakit Umum Daerah Kota Dumai Muhammad Amrin Hakim; Rosmida Rosmida
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

This study aims to find out how the implementation of internal inventory control in the medicine (pharmaceutical) section of the Dumai City General Hospital which is located on Jalan Tanjung Jati No 4. Dumai City Regional General Hospital. This study uses descriptive analysis of the results of interviews with specified sources, field observations and documentation. Primary data were obtained from interviews and direct observations. While secondary data from documents related to drug supplies such as invoices, purchase invoices, receipt documents, inventory cards, expenditure documents, organizational structures, and letters of order. The results of this study indicate that the internal control of the supply of medicines is quite good and has not entered the very good category because there are several things that must be improved, namely the separation of duties that are listed in detail and there are still not carrying out according to procedures and the existence of arrears in payments to pharmaceutical companies and communication between related parties must be improved and improvements are still needed such as the addition of security devices and the area where the warehouse must be enlarged.

Peran Mata Kuliah Etika Profesi Terhadap Perkembangan Perilaku Etis Mahasiswa Susi Chairani; Nurhazana Nurhazana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to determine: 1) the role of professional ethics course in the development of student ethical behavior 2) the development of ethical behavior of student after taking professional ethics courses 3) different in the development of ethical behavior of younger students and older students. The sample in this study were 160 students of the Public Financial Accounting study program at the Bengkalis Polytechnic.Data collection techniques is questionnaires and documentation. The type of research is descriptive quantitative. The data analysis methods is regression analysis, descriptive statistics, and the Mann-Whitney test with the help of the SPSS version 25 program. The result showed that: 1) the role of professional ethics courses has a positive effect on the development of ethical behavior 2) The development of ethical behavior of student after taking professional courses is in the fairly good category 3 there is no difference in the development of ethical behavior of younger students with older students.

Dampak Diversifikasi Perusahaan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Manufaktur Rini Cici Safitri
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Penelitian ini bertujuan untuk mengetahui apakah diversifikasi dan struktur modal berpengaruh terhadap kinerja keuangan Perusahaan Manufaktur.Populasi dari penelitian ini adalah perusahaan-perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2020 yaitu sebanyak 195 perusahaan. Teknik pengambilan sampel menggunakan Purposive sampling. Jadi sampel dalam penelitian sebanyak 53 perusahaan. Jenis data yang digunakan dalam penelitian ini yakni data kuantitatif yang berupa data sekunder dengan teknik pengumpulan menggunakan dokumentasi.Teknik analisis data menggunakan regresi berganda dan diuji menggunakan uji t dan uji f.Hasil penelitian menunjukkan bahwa diversifikasi Perusahaan mempunyai pengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Diversifikasi Perusahaan maka semakin tinggi Kinerja Keuangan pada Perusahaan.Struktur modal mempunyai pengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Struktur modal maka semakin tinggi Kinerja Keuangan pada Perusahaan.Diversifikasi Perusahaan dan Struktur modal berpengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Diversifikasi Perusahaan dan Struktur modal maka semakin tinggi Kinerja Keuangan Perusahaan Manufaktur.

Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengetahuan Pengguna Terhadap Efektivitas SISMIOP Pada Badan Pendapatan Daerah Kabupaten Bengkalis Zulaila Zulaila; Decky Hendarsyah
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

This research aims to determine whether the application of accounting information systems and user knowledge partially influences the effectiveness of SISMIOP and to find out the application of accounting information systems and user knowledge whether it influences simultaneously the effectiveness of SISMIOP in the Regional Revenue Agency of Bengkalis Regency. Data analysis techniques used are data quality test, classic assumption test, multiple regression test, hypothesis test and coefficient of determination test. Partially, the application of accounting information systems has an effect on the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 54.7%. Partially user knowledge influences the effectiveness of SISMIOP in Bengkalis Regency Regional Revenue Agency with a large influence of 57.4%. Simultaneously the application of accounting information systems and user knowledge affect the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 67%.

Pengaruh Komite Pemantau Risiko (KPR) pada Kualitas Pelaporan Keuangan dan Biaya Auditor di Indonesia Vanessa Annabelle; Rizky Eriandani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

This journal discusses discusses the effect of the Risk Committee (RC) on financial reporting quality dan audit fees in Indonesia. The purpose is to see if the presence of RC in Indonesia can improve corporate governance to be better. The data used are form all sector nonÂ-financial that listed on Indonesia Stock Exchange (BEI) in the period of 2018 â€“ 2020. This research is a quantitative study with a descriptive design that uses linear regression analysis and data validity tests. The method used in sampling is a non probability purposive judgement sampling. Dependent variable in this research is the financial reporting quality proxied by discretionary accruals (DACC) dan audit fees proxied by logarithm from audit fees. Independent variable in this research is the RC that used dummy variable. The result shows that RC had no significant positive effect to financial reporting quality and had no significant negative effect to audit fees.

Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Pada Mahasiswa Program Studi Akuntansi Keuangan Publik Politeknik Negeri Bengkalis) Molita Sarafina; Fachroh Fiddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (Assets, Debts, Capital, Income and Expenses). If the basis of accounting has been mastered well, everyone will definitely easily live and practice it. One way for a person to understand the basics of accountants is by choosing accounting as an elective major in formal education starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: Validity Test, Reliability Test, Normality Test, and Kruskall Wallis Test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital between students who come from the high school of science, high school of social studies, and vocational school of accounting has differences. then the level of understanding of the basic concepts of accounting regarding debt, income, and expenses between students who come from the science high school, social studies high school, and accounting vocational school has no difference and can be said to have the same assessment. Kruskall Wallis Test Results the asset has a significance value of 0.012 0.05 and a capital variable of 0.003 0.05, These results show that H1 and H3 were received. furthermore, the results of the Kruskall Wallis Test of debt have a significance value of 0.114 0.05, income of 0.143 0.05 and expenses of 0.152 0.05. These results show that H2, H4 and H5 are rejectedÂ Â Â Â Â Â Keywords: Student Level of Understanding, Basic Concepts of Accounting, Assets, Debt, Capital, Income, and Expenses

Pengaruh Pemberian Pinjaman Modal Usaha Terhadap Peningkatan Pendapatan Pelaku Usaha (Studi Kasus Pada Usaha Perdagangan Di Desa Tameran) Irawan Fakhrudin Mahalizikri; Herbi Herbi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research was carried out on tameran village trading business titled "Effect of Business Capital Lending on Increasing Income of Business Estimation"(Case Study on Trading Business in Tameran Village). In the preparation of this Thesis, the author only restricts to businesses that need funds or venture capital in 2018-2020.Â Capital borrowers aim to provide additional business capital in Tameran village. In this arrangement, to be able to find out the results of this study the author uses a quantitative methodology to determine the results between the two variables. Data collection was carried out by giving questionnaires totaling 76 respondents, which were distributed to business actors who borrowed funds. Based on the coefficient of determination test with the R Square value of SPSS Version 23, which is equal to 0.898, this figure is also called the coefficient of determination. The magnitude of the number 0.898 is the same as 89.8%. This means that 89.8% of the business capital variable affects the business income variable. While the rest (100% -89.8%), namely 10.2% of business capital, is influenced by other variables that are not included in this research model. Meanwhile, for T count> T Table, which is 25,527> 1.99, it means that H0 is rejected and Ha is accepted.

Page 5 of 10 | Total Record : 94

3 4 5 6 7

Filter by Year

2020 2024

Filter By Issues

All Issue Vol. 5, No. 1, Juni 2024 Vol. 4, No. 2, Desember 2023 Vol. 4, No. 1, Juni 2023 Vol. 3, No. 2, Desember 2022 Vol. 3, No. 1, Juni 2022 Vol 2, No. 2, Desember 2021 Vol. 2, No. 1, Juni 2021 Vol. 1, No. 2, Desember 2020 Vol. 1, No. 1, Juni 2020

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Novira Sartika

Contact Email
novirasartika@polbeng.ac.id

Phone
+6281387321255

Journal Mail Official
iakp@polbeng.ac.id

Editorial Address
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location
Kab. bengkalis,

Riau

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Novira Sartika

Contact Email novirasartika@polbeng.ac.id

Phone +6281387321255

Journal Mail Official iakp@polbeng.ac.id

Editorial Address Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location Kab. bengkalis, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Novira Sartika

Contact Email
novirasartika@polbeng.ac.id

Phone
+6281387321255

Journal Mail Official
iakp@polbeng.ac.id

Editorial Address
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location
Kab. bengkalis,

Riau

INDONESIA