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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 Penerapan E-Filing, Self Assessment System, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020-2021) Velenshia Corina; Novika Novika; Zamhari Zamhari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3258

Abstract

This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance
Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat Endang Kusmana; Bob Mustafa; Uray Muhammad Noor
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3288

Abstract

This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance
Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Trenggalek Tahun Anggaran 2020 - 2022 Arini, Arini; Loekman, Zulvianira
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.4219

Abstract

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
Analisis Penerapan Teknik Penganggaran Investasi untuk Memperbaiki Kinerja Keuangan PT Fajar Riau Wisata Risna, Rini
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.v4i2.3857

Abstract

This study aims to determine the application of investment budgeting techniques to improve the financial performance of PT. Fajar Riau Pekanbaru Tourism using capital budgeting techniques. This research uses a qualitative method with a descriptive analysis presentation. The data used in this study is quantitative data in the form of numerical data on the annual cash flow report for 2016–2020. The data used in this study are primary and secondary data obtained from direct interviews with the owner as Informant 1 and manager of PT. Fajar Riau Wisata Pekanbaru as Informant 2, and primary data in the form of company financial statements. This study uses several analytical methods, such as payback period (PP), net present value (NPV), and internal rate of return (IRR). The results of this study reveal that, based on the results of the calculation of the ARR value obtained of 50.90%, it can be concluded that the investment is feasible. The results of the calculation of the payback period for the additional units of bus vehicles that have been formulated are 6 years, 4 months, and 13 days. Based on the data, the NPV is greater than the planned investment value. The resulting NPV value is Rp 934,103,243. The investment plan is feasible because it produces a positive NPV value. Based on the resulting IRR value of 30.73%,. This value is greater than the capital issued by 12.58%, so the investment plan is feasible to implement. Keywords: Investment Budgeting Techniques, Financial Performance.
Perlakuan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan Pernyataan Nomor 07 Pada Politeknik Negeri Bengkalis Dari, Ulan; Mubarak, Husni
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.v4i2.3524

Abstract

The purpose of this study is to find out how the classification, recognition, measurement, depreciation, revocation and ownership, as well as disclosure of fixed assets based on PSAP No. 07 at Bengkalis State Polytechnic. Data collection techniques are observation, interviews and documentation. The results of this study indicate that most of the fixed asset accounting stages have carried out asset accounting treatment in accordance with PSAP 07 of 2010 which includes classification, recognition, measurement, depreciation, termination and accounting as well as accounting. However, there are still several obstacles in the classification, depreciation and the disclosure of fixed assets at the Bengkalis State Polytechnic so that it has not been carried out properly according to PSAP 07 of 2010.Keywords: Fixed Assets, PSAP No.07
Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Persepsi Manfaat Terhadap Kepuasan Pengguna Aplikasi SIPD Febrianti, Triska; Fiddin, Fachroh
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.4217

Abstract

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.
Implementasi Transaksi Tunai dan Non Tunai sebagai Dasar Tata Kelola Pemerintahan yang Baik di BPKAD Kabupaten Bengkalis Marniati, Putri; Fiddin, Fachroh
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.v4i2.3528

Abstract

This study aims to determine the implementation of cash and non-cash transactions as the basis for good governance at BPKAD Bengkalis Regency. The type of data used in this study is qualitative data. The informants in this study were the Secretary and Treasurer of BPKAD Bengkalis Regency. The data for this research were obtained from the Regional Asset Financial Management Agency (BPKAD) of Bengkalis Regency. Data collection techniques in this study are interviews, observation, and documentation. The research results obtained indicate that the implementation of non-cash transactions in Bengkalis Regency is in accordance with the Bengkalis Regency Regent's Regulations. Even though the cash and non-cash transaction systems are not fully optimal, the governance, OPD, and community have had a very positive impact on the implementation of these non-cash transactions. So that with this application, it can realize good governance, namely, accountability, transparency, effectiveness, and efficiency in regional financial management. Keywords: Implementation, Cash Transactions, Non-cash Transactions, Good Governance.
Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor Fitri, Nurhanza; Fionasari, Dwi; Amel, R Septian
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.4218

Abstract

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.
Cover, Dewan Redaksi, dan Daftar Isi Redaksi, Dewan
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.v4i2.3911

Abstract

Pengaruh Tingkat Pendidikan, Usia, dan Motivasi Membayar Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Bangkinang) Hariyanis, Arza; Fionasari, Dwi; Armel, R. Septian
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.v4i2.3619

Abstract

This research was conducted at KPP Pratama Bangkinang with the aim of examining the effect of education level, age, and motivation to pay taxes on individual taxpayer compliance (an empirical study on individual taxpayers in the KPP Pratama Bangkinang area). The population in this study is WPOP, who submitted a total of 28,345. Sample determination is done using Isaac's formula to determine the number of samples because the population obtained is already known in number. And the sample taken was 268 individual taxpayers. Sampling method with a simple random sampling technique. Research variables using bound and free. Data collection in this study was done by questionnaire. The type of data used in this study is primary data. The data analysis used is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) for Windows version 24 program. The conclusion of this study is that education level, age, and motivation to pay taxes have a significant effect on compliance to pay individual taxes.Keywords: WP OP Compliance, Motivation to Pay Taxes, Education Level, Age, Individual Taxpayers.

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