cover
Article Per Year (5 Year)
All
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
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711
Location
Kab. bengkalis,
Riau
INDONESIA
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan merupakan Jurnal ilmiah Nasional yang mengeksplorasi disiplin ilmu bidang Akuntansi, Keuangan, Perpajakan, dan Audit. Publikasi dapat berupa artikel, penelitian, review dan kajian ilmiah. Adapun bidang ilmu terkait meliputi: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika profesi IAKP merupakan jurnal berakses terbuka. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap dari artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan adalah peer review sebelum diterima untuk publikasi. Para penulis yang ingin mengirimkan naskah ke Jurnal IAKP harus mengikuti norma-norma yang dijelaskan dalam pedoman.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
 1   2   3   4 
Analisis Kelayakan Usaha Pada Unit Usaha Simpan Pinjam Di Desa Induk Kecamatan Bantan Kabupaten Bengkalis Maharani, Desy; Sri Wahyuni, Endang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.158

Abstract

This study aims to analyze the business feasibility of the Unit Usaha Simpan Pinjam (USP) in Induk Village, Bantan District, Bengkalis Regency, with a focus on assessing the potential for reinvestment from a financial and non-financial perspective. The research method used is a qualitative approach, with primary and secondary data collection through a purposive sampling technique that targets USPs with high capital. The investment feasibility analysis was conducted by reviewing non-financial aspects, including legal, socioeconomic and environmental aspects, market and marketing, and management and human resources. Financial aspects were analyzed using investment evaluation tools such as Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The results showed that the USP in Desa Induk is feasible from both non-financial and financial aspects. The positive NPV, PI of more than 1, and reasonable PP indicate that the investment is profitable. However, the IRR of only 11% is still below the Minimum Acceptable Rate of Return (MARR) of 13.25%, indicating a need to improve operational efficiency. Nonetheless, the main objective of the USP development focuses more on improving the economic welfare of village communities rather than solely achieving financial returns.The USP development strategy includes a sustainable approach that is oriented towards improving the welfare of the villagers.
Pengelolaan Persediaan Barang Habis Pakai (BHP) di Perguruan Tinggi: Studi Kasus di Politeknik Negeri Bengkalis Ningsih, Sri Septia; Nurhazana, Nurhazana
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.196

Abstract

State Polytechnic of Bengkalis is a Vocational Higher Education Institution. Inventory refers to assets in the form of goods or supplies intended to support operational activities. This research aims to examine the management of consumable inventory within the Higher Education environment, focusing on State Polytechnic of Bengkalis as a case study. Consumable inventory plays a crucial role in supporting the operations of the Higher Education institution, encompassing all types of materials, equipment, and resources used in daily activities. This study employs a qualitative descriptive research method, involving in-depth interviews with three informants at the State Polytechnic of Bengkalis. The research findings reveal several important aspects. First, the types of consumable inventory used by the State Polytechnic of Bengkalis include consumables, maintenance materials, spare parts, raw materials, and other supplies. Second, the implementation of RI Government Regulation No. 27 of 2014 in the management of consumable inventory at the State Polytechnic of Bengkalis has not been fully realized. The management of consumable inventory at the State Polytechnic of Bengkalis includes needs planning and budgeting, procurement, usage, security and maintenance, administration, evaluation, coaching, supervision, and control. However, there are still shortcomings, such as delays in submitting inventory needs documents by each department, which results in suboptimal planning. Additionally, the absence of standardized Standard Operating Procedures (SOP) causes inconsistencies in the management of consumable inventory at the State Polytechnic of Bengkalis. Despite the lack of standardized SOP, the State Polytechnic of Bengkalis continues to ensure that the procedures used in managing consumable inventory comply with recommended standards.
Pengaruh Budaya Etis Organisasi, Keadilan Organisasi dan Moralitas Aparatur Terhadap Kecurangan Akuntansi dengan Penguatan Kualitas Pengendalian Internal SKPD di Kota Bengkalis Fiani, Sofiani; Fiddin, Fachroh
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.260

Abstract

This study aims to determine the influence of organizational ethical culture, organizational justice, and the quality of internal control in minimizing accounting fraud, with the reinforcement of the morality of local government unit apparatus in Bengkalis city. This research is a quantitative study with a descriptive approach. The sampling method used was purposive sampling, with a sample size of 88 respondents. The data used in the study is primary data collected through direct questionnaire surveys. The data analysis employs multiple linear regression analysis and moderating regression analysis using the residual test approach. Multiple linear regression analysis was applied for the hypothesis of organizational ethical culture, while multiple linear regression analysis with a residual test was used for organizational justice moderated by the quality of internal control.  
Analisis Pengelolaan Pajak Parkir Dan Retribusi Parkir Pada Pendapatan Asli Daerah Kota Pekanbaru rahmat fajri, zahaldi; Fionasari, Dwi; Hetri Suriyanti, Linda
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.285

Abstract

This research aims to evaluate the effectiveness and contribution of parking tax and parking fees as sources of Local Revenue (Pendapatan Asli Daerah) in Pekanbaru City. The type of research is qualitative. The method used is a descriptive qualitative approach, with an analysis of growth and effectiveness assess the extent to which these two types of revenue play a role. The variable of this research is parking tax, parking fees, and local revenue. The sample of this research is a head and staff of regional original revenue agency and department of transportation. This research use qualitative method. Based on data collected through growth calculations, effectiveness assessments, and interviews, it was found that parking tax and parking fees are currently very effective as sources of Local Revenue. However, both types of revenue show significant potential to increase their contribution to the Local Revenue of Pekanbaru City.
Pengaruh Financial Distress dan Profitabilitas terhadap Audit Report Lag Mutiara Lusiana Annisa, Mutiara Lusiana Annisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.286

Abstract

The aim of this research is to analyze the influence of financial distress and profitability on audit report lag in companies listed on the Jakarta Islamic Index. Secondary data was used in this study. The data was obtained from the official Stockbit and BEI websites, namely www.stockbit.com and www.idx.co.id, as well as journal references that support this research. The population in this study consists of all companies listed on the Jakarta Islamic Index from 2020 to 2023. Over a four-year period, from 2020 to 2023, a purposive sampling technique was applied, resulting in a sample of 6 companies and 24 observations. Logistic regression was utilized to analyze the data, with the assistance of the SPSS program. The results of the study indicate that (1) financial distress, when examined partially, does not have a significant effect on audit report lag, and (2) profitability, when examined partially, does not have a significant effect on audit quality. This research has important implications for company management. Companies experiencing financial distress should enhance their financial reporting systems. Additionally, improving coordination with auditors is essential to ensure the audit process is completed on time. Strong profitability can serve as a factor in attracting high-quality auditors. By doing so, the risk of audit delays can be minimized. For auditors, this research provides insights into identifying factors that can cause delays in the audit process. This knowledge is valuable for helping auditors allocate resources more efficiently. It is particularly important for companies experiencing financial distress.
Perancangan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dengan Microsoft Access Pada PT Aldila Adhyasta Cakra Whisnu Arsyana; Cholis Hidayati; Mochammad Arifin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.301

Abstract

PT Aldila, a medium-scale construction company, faces challenges in managing cash receipts and expenditures that are still done manually using Microsoft Excel. This process not only slows down work efficiency, but also increases the risk of recording errors that have an impact on the accuracy of financial statements. This condition hinders managerial decision-making that requires fast and accurate financial data. This research aims to design a Microsoft Access-based accounting information system as a solution to improve accuracy and efficiency in managing financial statements. The research method uses qualitative descriptive with a case study approach of system development, collecting primary data through interviews and observations as well as secondary data from company documentation. The research subjects include directors, HRD management, operational management, and accounting staff at two locations of PT ALDILA, with a research duration of three months. Data analysis was carried out to design a Microsoft Access-based accounting information system that supports transparency and accountability of the company's financial reporting. The results of the study show that the implementation of Microsoft Access can minimize errors in recording cash transactions and speed up the reporting process. The designed system is also designed to meet the Financial Accounting Standards (SAK). With the existence of a Microsoft Access-based accounting information system, PT Aldila is expected to be able to increase the company's transparency and accountability, as well as provide convenience in managing cash data. In addition, the results of this research contribute to the development of science in the field of Accounting Information System (SIA) design and provide practical benefits for PT Aldila to support more informative and responsive managerial decision-making to future challenges.
Pengaruh Akuntabilitas, Transparansi  Dan Pastisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Sukomoro, Kabupaten Nganjuk Rendi Ardiansyah; Muhammad Taufik Hidayat
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.314

Abstract

The aim of this research is to examine the influence of accountability, transparency and community involvement in village budget administration, particularly in Nganjuk Regency's Sukomoro District villages. With a sample of five villages in Sukomoro District and a population of twelve villages, this study used a quantitative methodology. The Statistical Product and Service Solution (SPSS 22) is used in the test software includes tests for determination tests (R), t tests, F tests, and multivariate linear regression analysis. According to the study's findings, accountability greatly enhances transparency and local finance management, transparency and community involvement significantly improve accountability in village fund management as well.
Penerapan Target Costing Sebagai Upaya Pengendalian Biaya Produksi Dalam Meningkatkan Laba Oktalina, Gayatria; Andriyani, Friska; Widayanti, Agnisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.317

Abstract

This study aims to determine the application of target cost to control production costs and increase the profitability of Ninecake Cake Shop. This research method uses a qualitative approach, namely by collecting primary data sources in the form of interview results which are then analyzed using qualitative descriptive techniques. The subjects of this study were the owners of Ninecake Cake Shop. The results of the study indicate that the application of target cost is very effective in controlling and saving production costs, as well as helping business owners in setting expected profit targets so that strategic decision making for management can contribute to business growth. Before implementing the target costing method, the company earned a profit of 20% from the sale of roll cakes and cupcakes, according to calculations. It turned out that the shop was able to meet a higher profit target than before, which was 29% for the sale of roll cakes and cupcakes, after using the target cost approach through value engineering and efficient production costs. The findings of this study also show that the application of target costing is very effective in controlling and saving production costs, as well as helping business owners to achieve expected profit targets so that strategic decision making for management can contribute to business growth.
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Di Kantor Wilayah Kementerian Hukum Dan HAM Riau Arini; Simamora, Sartika; Kamilah, Faizah
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.323

Abstract

This study aims to test and determine the Influence of Performance-Based Budget Implementation, Clarity of Budget Targets and Reporting System on Performance Accountability at the Riau Ministry of Law and Human Rights Regional Office. The population in this study was 61 people. Then for sampling, the author used a saturated sampling technique where the entire population was sampled, namely Employees/Officials in the finance section and the General Section at the Correctional and Immigration Technical Implementation Unit and the Riau Ministry of Law and Human Rights Regional Office. This type of research is Quantitative. Data collection techniques used in this study are Questionnaires and Documentation. The research method used in this study is multiple linear regression, with the help of SPSS 26. The results of this study indicate that the Implementation of Performance-Based Budgeting, Clarity of Budget Targets and Reporting System together have an effect on Performance Accountability at the Riau Ministry of Law and Human Rights Regional Office. As shown from the results of the t-test, namely partially Performance-Based Budget has an effect on Performance Accountability with a t-value of 2.709> 2.002 and a significant value of 0.009 <0.05. Then Clarity of Budget Targets partially has an effect on Performance Accountability with a t-value of 6.755> 2.002 and a significant value of 0.00 <0.05. Then the Reporting System partially has an effect on Performance Accountability with a t-value of 2.889> 2.002 and a significant value of 0.005 <0.05. Then from the results of the F Test, namely f count 91.297> f table value 2.77 and with a significance value of 0.000 <0.05. And has an R Square value of 81.9%, while the remaining 18.1% is influenced by other variables not included in this regression model.
Analisis  Strategi  Pemerintah  Desa  Dalam  Pencapaian  Sustainable  Development  Goals  (Sdgs)  Desa  Di  Kecamatan  Rupat Aryani; Sri Wahyuni, Endang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.325

Abstract

This study analyzes village government strategies in achieving the Sustainable Development Goals (SDGs) in Rupat District, focusing on villages Teluk Lecah and Pancur Jaya. The aim of this research is to evaluate the adjustment of programs, strategies, challenges, and recommendations for these villages in achieving the SDGs. The method used is qualitative with data collection techniques through observation, interviews, and documentation. The results show that the strategies implemented by the village government include infrastructure improvement, local economic development, and social programs. However, this implementation of these strategies still faces various challenges, such as limitations in human resources (HR) and finances, as well as a lack of coordination and community participation. The recommendations proposed include enhancing HR capacity, strengthening coordination between governments, increasing community participation, allocating adequate budgets, and systematic monitoring and evaluation. This research provides a comprehensive overview of the efforts, challenges, and strategies that need to be considered by the village government in Rupat District in achieving sustainable development goals.

Page 1 of 4 | Total Record : 35

 1   2   3   4 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): Desember Vol. 6 No. 1 (2025): Juni Vol. 5 No. 2 (2024): Desember