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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94 Documents
<![CDATA[Pengaruh Worklife Balance dan Kompensasi Terhadap Kinerja Karyawan Pada Bank di Kecamatan Bengkalis ]]>
<![CDATA[Anggraini, Marselina]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4130
<![CDATA[This study aimed to determine how much influence worklife balance has on employee performance, how much influence compensation has on employee performance and how much influence worklife balance and compensation have on employee performance. This research is a quantitative study with a research instrument test approach, classical assumption test, multiple linear regression, hypothesis testing, and determination coefficient test (R2) to measure the relationship between variables. Research data obtained from distributing questionnaires to customer service and bank tellers in Bengkalis. The data collection technique used was a questionnaire. The results showed that the worklife balance variable had a significant effect on employee performance at the Bank in Bengkalis, the compensation variable had an insignificant effect on employee performance at the Bank in Bengkalis, and the worklife balance and compensation variables simultaneously or together had a significant effect on employee performance at the Bank in Bengkalis. Keywords: Worklife Balance, Compensation, Employee Performance, Bank Employees]]>
<![CDATA[Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES), Pengendalian Internal dan Kompetensi SDM Terhadap Akuntabilitas Pengelolaan Dana Desa Melalui Sikap Qana’ah Sebagai Variabel Intervening di Kecamatan Bengkalis ]]>
<![CDATA[Dariana, Dariana]]>;
<![CDATA[Sari, Novita]]>;
<![CDATA[Nirwana, Ema]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v4i2.3801
<![CDATA[This study aims to determine the effect of implementing the village financial system (Siskeudes), internal control, and human resource competence on the accountability of village fund management through the attitude of qana'ah as an intervening variable in Bengkalis District. It was carried out to analyze the influence on local government performance, including the influence of implementing the village financial system (Siskeudes), internal control, and human resource competency on fund management accountability through qana'ah attitude as an intervening variable in Bengkalis district. The type of research used in this research is quantitative research. The method used in this research is the descriptive method. The data obtained were then analyzed using SPSS 25. The test results show that the influence of implementing the village financial system (Siskeudes), internal control, and HR competence has a positive and significant effect on fund management accountability. Besides that, the implementation of the Village Financial System (Siskeudes), Internal Control, and HR Competence has no significant effect on Fund Management Accountability or the attitude of Qana'ah as an intervening variable.Keywords: SISKEUDES, Internal Control, HR Competence, Qana'ah Attitude, Accountability and Fund Management. ]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Keakuratan Persediaan Barang (Studi Kasus CV. Mega Multi Bisnis) ]]>
<![CDATA[Ardelia, Putri]]>;
<![CDATA[Novika, Novika]]>;
<![CDATA[Oktalina, Gayatria]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4188
<![CDATA[The study aims to approved empirically the influence Accounting System Information and Internal Control on accuracy of goods supply warehouse. The scope of this research focuses on the inventory of goods on CV. Mega Multi Business. This study uses a quantitative approach. The data collection technique uses a questionnaire. Distribution of questionnaires was carried out directly and processed and analyzed using linear regression. The results of the first hypothesis test show that the t-count value is greater than t-table (6.835) > ttable (2.002), which shows that the implementation of an accounting information system has a significant effect on the accuracy of inventory. The second hypothesis test also displays the same results, namely the tcount value is greater than ttable (4.065) > (2.002) which indicates that the internal control variable has a significant effect on the accuracy of inventory. The third hypothesis test also shows the same thing, where the t count is greater than the t-table of 0.771; 0.914 and F count greater than F table (27.462 > 3.16), which means that the implementation of the Accounting Information System and Internal Control together has a significant effect on the accuracy of inventory. The conclusion of this research is that the application of accounting information systems and internal control systems has a positive and significant effect on the accuracy of inventory items, both partially and simultaneously.Keywords: Accounting Information System, Internal Control, Inventory ]]>
<![CDATA[Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Adelia J, Sherly]]>;
<![CDATA[Agusti, Restu]]>;
<![CDATA[Abdurrahman, Rezi]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4063
<![CDATA[The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure]]>
<![CDATA[Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Methodist Indonesia Gideon Bunut ]]>
<![CDATA[Purba, Sahala]]>;
<![CDATA[Sihombing, Vivin Caroline]]>;
<![CDATA[Andy, Stefanus]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v4i2.3760
<![CDATA[The thorough documentation and proper disclosure of pertinent accounting policies, estimates, and risks are essential for both preparing and presenting financial statements. Due to its crucial nature for non-profit entities, this carries significant weight for both the Indonesian Methodist Church and analogous organizations. The development of the most recent interpretation for financial reporting standards, namely ISAK 35, directly stems from the revisions in PSAK 1. With the implementation of this standard, GMI Gideon Bunut will find it more convenient to streamline processes and facilitate the aggregation of external resources. This study was carried out with the objective of comprehending the alignment between the financial statements of GMI Gideon Bunut and those in accordance with ISAK 35. This study employs a qualitative approach along with a descriptive analysis, juxtaposing the stipulations within ISAK 35 against the implementation delineated in the financial reports of the Gideon Bunut Indonesian Methodist Church. Researchers use vigilant monitoring and observational methods to extract data. The findings uncover a nonconformity between GMI Gideon Bunut's financial report and ISAK 35, as the Indonesian Methodist Church's financial statement solely encompasses records of fund receipts and expenditures. Consequently, this investigation concludes that GMI Gideon Bunut's financial reporting has not progressed in accordance with the standards outlined in ISAK 35.Keywords: ISAK 35, Financial Report, Church]]>
<![CDATA[Kepatuhan Pajak Bumi dan Bangunan: Mengkaji Kepercayaan dan Transparansi ]]>
<![CDATA[Yanto, Alif Faruqi Febri]]>;
<![CDATA[Rahmawati, Apriana]]>;
<![CDATA[Firdaus, Mohammad Iqbal]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.4180
<![CDATA[This research aims to obtain empirical evidence regarding the influence of trust and the level of transparency on the level of compliance of Land and Building Taxpayers. The implementation of this research involved land and building tax payers in Paser Regency as research subjects. The population in this study was 97.504 taxpayers with the convenience sampling method used to select 100 respondents as the research sample. Data was collected through the use of a questionnaire and then using multiple linear regression techniques. Based on the results of the analysis, it can be concluded that trust, transparency and the application of sanctions have a positive effect on the level of taxpayer compliance.Keywords: Tax compliance; Trust; Transparency]]>
<![CDATA[Analisis Rasio Keuangan Pemerintah Daerah Provinsi Lampung pada Kinerja Keuangan Daerah ]]>
<![CDATA[Arini, Arini]]>;
<![CDATA[Erliana, Ria]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v4i2.3894
<![CDATA[The analysis of the financial ratios of local governments serves as a foundation for evaluating the financial performance of the respective regions, providing a basis for decision-making by local authorities. The aim of this research is to assess the financial performance of the Provincial Government of Lampung based on five financial ratios. The analytical technique employed is quantitative descriptive analysis, guided by secondary data derived from the realization reports of the Lampung Provincial Government's Regional Budget (APBD) for the fiscal years 2016–2022. The analysis results reveal fluctuations in various financial indicators during the period from 2016 to 2022. The degree of fiscal autonomy (DOF) experienced a significant increase in 2022, reaching an excellent level. The overall financial capacity is generally good to very good, indicating a solid ability to manage regional finances. The effectiveness of regional original income (PAD) exhibits fluctuations, requiring further evaluation to identify the factors influencing these fluctuations. The efficiency of regional financial management is also variable, with an overall average level of efficiency. The ratio of the harmony between regional expenditure and capital expenditure tends to be low, indicating a budget allocation that is more focused on operational expenses. Proposed recommendations include improving the effectiveness of PAD, monitoring efficiency, enhancing the budget allocation for capital expenditure, and maintaining transparency and accountability in budget allocation. Through these measures, the Provincial Government of Lampung can enhance its regional financial management, support sustainable growth and development in the area, and provide better services to the community.Keywords: APBD, financial performance, Lampung, financial ratios]]>
<![CDATA[The Shift Analysis in Transparency and Accountability Degrees on Regional Financial Management ]]>
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.3938
<![CDATA[Accrual-based accounting is an attempt by the International Public Sector Accounting Standards Board (IPSASB) to increase transparency and accountability. As it develops, the ability of accrual-based accounting to increase transparency and accountability is still questionable. This research uses a literature review under charting the field technique analysis of the evolution of transparency and accountability transition of the accrual basis application from the perspective of costs and benefits. The study shows that the gap between conceptual framework and empirical research indicates the non-optimal accrual-based accounting in promoting transparency and accountability. The development of accrual-based accounting is in line with increased transparency and accountability; however, it is followed by earnings management practices that still need to be considered. Therefore, primary usage must be improved by improving an adequate audit system.Keywords: Accountability, Accrual Based Accounting, Earnings Management, Financial Statements, Transparency]]>
<![CDATA[Pengaruh Biaya Operasional, Perputaran Persediaan, dan Debt to Equity Ratio terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) ]]>
<![CDATA[Arvita, Rizki]]>;
<![CDATA[Novita, Mega Darmi]]>;
<![CDATA[Wibisono, Kasman]]>;
<![CDATA[Syafitri, Hany Nur Kayla]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v4i2.3765
<![CDATA[This study aims to determine the effect of operating costs, inventory turnover, and debt to equity ratio on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The independent variables in this study are operational costs, inventory turnover, and debt to equity ratio, while the independent variable is profitability. This study uses secondary data in the form of company financial reports. This study used a purposive sampling technique to obtain 8 samples from a total population of 11 companies. Multiple linear regression analysis was used for data analysis in this study. The results of the partial test that (1) operational costs have no significant effect on profitability with a tcount < ttable -0.086 <2.028 and a significance value of 0.932 > 0.05 (2) inventory turnover has a significant positive effect on profitability with a tcount < ttable 3.451 > 2.028 and a significance value of 0.001 <0.05 (3) the debt to equity ratio has a significant negative effect on profitability with a tcount < ttable 6.415 > 2.028 and a significance value of 0.00 <0.05. Meanwhile, the simultaneous test results of operational costs, inventory turnover, and debt to equity ratio have a significant effect on profitability with Fcount > Ftable 18.596 > 2.866 and a significance value of 0.00 <0.05.Keywords: Operational Costs, Inventory Turnover, Debt to Equity Ratio, and Profitability]]>
