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Novira Sartika
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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 94 Documents
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Pengaruh Intellectual Capital, Risiko Operasional, Debt To Equity Ratio, dan Non Performing Loan Terhadap Kinerja Keuangan Pada Perusahaan Bank Buku IV yang Terdaftar di Bursa Efek Indonesia Yayu Kusdiana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.071 KB) | DOI: 10.35314/iakp.v3i1.2568

Abstract

This research was conducted at Bank Buku IV companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of intellectual capital, operational risk, debt to equity ratio, and non-performing loans on financial performance. This research uses quantitative methods. The data used is secondary data. The sampling technique used purposive sampling technique with a sample of 5 Bank Buku IV companies from the period 2017 to 2020. The analysis used was panel data regression with the Eviews version 12 computer application program. performance, debt to equity ratio and non-performing loan have no significant effect on financial performance, only operational risk has a significant negative effect on financial performance. Through the f test, it is known that simultaneously intellectual capital, operational risk, debt to equity ratio and non-performing loan have a significant effect on financial performance.
Mekanisme Penyaluran Dana Alokasi Khusus (DAK) Fisik dan Dana Desa Melalui Kantor Pelayanan Perbendaharaan Negara Dumai pada Wilayah Bayar Kabupaten Bengkalis Yuliana Syahfitri; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.13 KB) | DOI: 10.35314/.v1i2.1492

Abstract

This study aims to describe the mechanism for disbursing Physical Spesific Allocation Funds and Village Funds and revealing problems that arise in the implementation of disbursing Physical and Village Allocation Funds at the Dumai State Treasury Service Office in the pay areas of Bengkalis Regency. This type of research is a qualitative descriptive approach to data checking and interpretation. Data collection techniques performed consisted of interviews and documentation.  The data analysis technique used is descriptive analysis. The results of this study indicate that the mechanism for the distribution of Physical Spesific Allocation Fund at the State Treasury Service Office is carried out in stages, at the same time, and at the same time as a recommendation. The disbursement of Physical Spesific Allocation Funds which is carried out in stages consists of three phases, in phase I distributed at the latest in February and no later than July 2019 at 25%, at stage II distributed at the fastest in April and no later than 31 October 2019 at 45%, and in stage III it is distributed as much as the difference between the amount of funds that have been distributed up to stage II. Then for the Distribution of Village Funds is also carried out in stages, in phase I distributed the fastest in January and no later than June 2019 at 20%, in phase II it will be distributed the fastest in March and no later than 21 July 2019 by 40%, and phase III will be distributed the fasted in July until the end of the fiscal year in December by 40%.
Sikap Pajak, Kesadaran Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 Mila Putri Maria; Siti Nurlaela
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.308 KB) | DOI: 10.35314/iakp.v2i2.2279

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap, kesadaran dan pengetahuan dan kepatuhan WP. Populasi penelitian ini adalah wajib pajak Pemkot Surakarta, dan memiliki sampel sebanyak 55 sampel. Jenis penelitian ini adalah penelitian kuantitatif. Dan penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa sikap WP berpengaruh terhadap kepatuhan WP. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Hal ini menjelaskan bahwa banyak wajib pajak yang tidak setuju dengan pemanfaatan pajak oleh pemerintah transparan, sistem perpajakan menguntungkan wajib pajak, dan tidak membentuk dana cadangan untuk pemeriksaan pajak. Pengetahuan wajib pajak berpengaruh terhadap kepatuhan wajib pajak.
Sistem dan Prosedur Akuntansi Pembelian Persediaan Bahan Baku Sparepart di PT. Bengkalis Dockindo Perkasa Gusti Eko Purnomo; Husni Mubarak
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.516 KB) | DOI: 10.35314/iakp.v3i2.2672

Abstract

This study aims to find out about the accounting information systems and procedures for purchasing spare parts raw materials that are applied to PT. Bengkalis Dockindo Perkasa whether it is in accordance with standard operating procedures. This study uses a qualitative descriptive analysis method because the data concerning accounting and other data support this research. Based on the results of the research, the company has a minimum stock to repair ships and manufacture other products, but there are some raw materials that are not available in the warehouse due to requests from consumers, so the company must purchase raw materials in an indented manner through the selected supplier. The existence of an accounting information system that regulates the inventory purchasing process should be able to take into account when and how many companies will purchase spare parts raw material inventory. Due to uncertain orders from the field, it is difficult to estimate the company's raw material purchases.Keywords: Accounting information system, purchase of raw material inventory.
Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis) Novira Sartika; M. Lazuardi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.55 KB) | DOI: 10.35314/iakp.v2i1.1915

Abstract

The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability step. This is evidenced in both steps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa, inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling. Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa.
Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v1i2.3121

Abstract

Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v2i1.3122

Abstract

Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v2i2.3123

Abstract

Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v3i1.3124

Abstract

Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v1i1.3116

Abstract

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