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Novira Sartika
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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/
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 20 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): Desember" : 20 Documents clear
Pengaruh Tax Avoidance dan Struktur Modal Terhadap Nilai Perusahaan dengan Kualitas Audit Sebagai Variabel Moderasi Marliana, Avilla; Norsita, Mega
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.582

Abstract

This study aims to examine the effect of tax avoidance and capital structure on firm value with audit quality as a moderating variable (empirical study of manufacturing companies listed on the Indonesia Stock Exchange). This type of research is quantitative research using secondary data. The sample determination used the purposive sampling method and obtained 80 data from consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The results of this study indicate that tax avoidance and capital structure have a negative effect on firm value, and audit quality as a moderating variable does not affect the relationship between tax avoidance and firm value.
Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek) Herry Respati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.899

Abstract

Small and Medium Enterprises (SMEs) in Indonesia face significant challenges in maintaining profitabilitythrough optimal operational efficiency in the increasingly competitive global economy. Activity-Based Costing(ABC) has emerged as a superior cost management method compared to traditional costing systems, yet itsimplementation in SMEs, particularly in developing countries like Indonesia, remains understudied. This studyanalyzes the implementation of Activity-Based Costing methods in achieving company profits within the SMEindustry in Jabodetabek, examining implementation levels, profitability impacts, and effectiveness factors. Aqualitative case study approach was employed, utilizing purposive sampling to select 10 culinary SMEs inJabodetabek that maintain accounting records through applications. Data collection involved in-depth interviews(60-90 minutes per respondent) and secondary document analysis. Thematic analysis was used for datainterpretation, with validity ensured through data triangulation and member checking. Findings reveal that ABCimplementation among culinary SMEs remains in developmental stages with limited conceptual understandingyet intuitive partial application. Three main themes emerged: limited conceptual understanding, intuitive partial implementation, and operational recording challenges. SMEs demonstrated creative adaptation by simplifyingABC principles, resulting in improved costing accuracy (15-30% cost corrections), optimized pricing strategies,and identification of cost-saving opportunities leading to increased profit margins. The study contributesacademically by developing an ABC adaptation model suited to SME characteristics and practically by providingimplementation guidelines. Managerial mindset and learning orientation proved more determinant than formaleducational background for successful ABC implementation.
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Sitopu, Chintya Lauren; Situngkir, Anggiat; Napitupulu, Ilham Hidayah; Syahputra, Rizki
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.892

Abstract

This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and  providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period. 
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Ardiani, Irma; Situngkir , Anggiat; Napitupulu, Ilham Hidayah; Susilawati , Susilawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.893

Abstract

This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance. 
Pengaruh Related Party Transaction, Thin Capitalization dan Firm Size Terhadap Penghindaran Pajak Sb, T. Nur'din Rizki; Rahmadani; Toruan, Heddy Lumban; Hidayat, Akmal; Kurniati, Endang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1205

Abstract

This study examines the effect of related party transactions, thin capitalization, and firm size on tax avoidance in non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research population consists of 125 companies, and the sample was determined using purposive sampling based on specific criteria, resulting in 24 companies with a total of 120 firm-year observations. The research variables include related party transactions, thin capitalization, and firm size as independent variables, while tax avoidance serves as the dependent variable. Data were analyzed using panel data regression with EViews 12. The results show that related party transactions have a significant positive effect on tax avoidance, while thin capitalization and firm size do not have a significant effect. These findings imply that companies tend to utilize affiliate transactions as a strategy to reduce tax obligations, whereas capital structure and firm size do not play a decisive role. The results highlight the importance of strengthening tax regulations and supervision to minimize the use of related party transactions as tools for tax avoidance. Future research is recommended to include additional variables and expand the sample scope across sectors to obtain more generalizable results.
Analisis Strategi Manajemen Piutang dalam Mengurangi Potensi Risiko Piutang Tak Tertagih pada PT ABC Dwita Diajeng Syawaliah; Oryza Tannar
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.805

Abstract

Credit sales are a common strategy employed by companies to boost sales volume and expand market reach. However, this strategy also carries the risk of uncollectible receivables, which can negatively affect the company’s financial liquidity. This study aims to analyze the receivables management strategies implemented by PT ABC in mitigating the potential risk of uncollectible receivables. A qualitative descriptive approach was used, with data collected through observation, literature review, and direct interviews with relevant parties. The findings reveal that the company applies a series of strategies, including customer creditworthiness evaluation, the use of guarantees such as SKBDNs and checks, flexible installment payment options, and a phased collection procedure involving reminders, visits, and legal notices. These strategies have proven effective, as indicated by the declining trend in uncollectible receivables over the past three years, from 2022 to 2024. The study concludes that effective receivables management, supported by an integrated accounting system and consistent procedures, can minimize the risk of losses and maintain the company’s financial stability
Peran Praktik Corporate Social Responbility dalam Memoderasi Hubungan Green Accounting dan Tax Avoidance terhadap Nilai Perusahaan Sektor Energi di BEI Periode 2020 s/d 2024 Rasmon; Arfah Piliang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1285

Abstract

This study focuses on the influence of tax avoidance and green accounting on firm value, with Corporate Social Responsibility (CSR) as a moderating factor in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach, the study examines the direct relationship and moderating effect between variables based on secondary data from financial reports, CSR reports, and related environmental data. The analysis results indicate that tax avoidance and green accounting have a significant negative effect on firm value. However, CSR serves as a moderating variable that strengthens the positive impact of green accounting on firm value, while the moderating effect of CSR on tax avoidance is insignificant. These findings emphasize the importance of implementing green accounting supported by good CSR practices to sustainably increase the value of energy companies, while also reminding the need to manage tax avoidance practices to avoid reducing market confidence. This study provides an important contribution to managers and regulators in developing sustainability strategies and effective tax management in the energy sector.
Pengaruh Literasi Pajak dan Digitalisasi Pajak Terhadap Kepatuhan Calon Wajib Pajak Anisa Nur Setyani; Osmad Muthaher
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1289

Abstract

This study aims to analyze the influence of tax literacy and tax digitalization on the compliance of prospective taxpayers based on thel perceptions of students as prospective taxpayers in the future. This study uses a quantitative method, with active students of the Faculty of Economics UNISSULA as the research population. Sampling used the purposive sampling method and obtained 96 samples. Data collection was carried out by distributing questionnaires online using Google Forms. The analytical method used in this study is the multiple linear regression analysis method conducted using the IBM SPSS 26 application. Where the results of the study indicate that tax literacy has been proven to have a significant effect on the compliance of prospective taxpayers, as well as the variable of tax digitalization, which has also been shown to have a significant influence on the compliance of prospective taxpayers. Suggestions for further research are to involve respondents with more diverse characteristics and to add other variables believed to improve compliance of prospective taxpayers.
Mediasi Praktik Akuntansi Manajemen pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Komang Tri Yasrawan; Kadek Mitananda Pradnya Nugraha; Komang Dandy Andriadi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1315

Abstract

This study aims to analyze the mediating role of management accounting practices in the relationship between financial literacy and the financial performance of MSMEs. The population in this study was 66,368 MSMEs in Buleleng Regency. The number of samples was determined using the Isaac and Michael table at a significance level of 5%, yielding a minimum sample size of 348 MSMEs. The respondents of this study were MSME owners. The data collection method used a questionnaire. Data were analyzed using the Structural Equation Modeling Partial Least Squares method with the help of the SmartPLS version 4 application. The study found that financial literacy and management accounting practices had a positive and significant effect on financial performance; financial literacy had a positive and significant effect on management accounting practices; and management accounting practices mediated the positive and significant effect of financial literacy on financial performance among MSMEs in Buleleng Regency. The results of the study strengthen the evidence that increasing financial literacy has both direct and indirect effects through the optimization of management accounting practices, a phenomenon that has not been widely reported in the literature.
Pengaruh Good Public Governance dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah Provinsi Riau) Sepriani; Arini; Eka Putri, Gusmarila
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.478

Abstract

This research aims to find out and test whether Good Public Governance and the Government's Internal Control System influence the Quality of Financial Reports in Regional Apparatus Organizations in Riau Province. This research used a sample of 90 respondents using a non-probability sampling technique, namely Purposive Sampling. The method used in this research is a quantitative method. The data collection techniques used in this research are Questionnaires. The research method used in this research is multiple linear regression, with the help of SPSS 26. The results of this research show that good public governance (X1) and the government's internal control system (X2) influence the quality of financial reports (Y). The better the implementation of good public governance, the better the quality of financial reports. Implementing the government's internal control system will have an impact on improving the quality of financial reports.

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