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 105 Documents
 7   8   9   10   11 
Pengaruh Kepemilikan Publik, NPM, Solvabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI Novia Ardiana; Ajeng Tita Nawangsari
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.i2.1281

Abstract

The principal emphasis of this study lies in evaluating the influence exerted by Public Ownership, Net Profit Margin (NPM), Solvency, and the contribution of organizational magnitude to CSR disclosure practices. Quantitative data were acquired in this study by means of analyzing existing documents. The research population includes 70 business entities listed on the Indonesia Stock Exchange during the period of 2023-2024, with a total of 25 business entities used as samples through purposive sampling. The study utilized secondary data obtained from the official Indonesia Stock Exchange portal (www.idx.co.id) as well as the portals of each business entity. The influence between variables was assessed through multiple linear regression data analysis. The research findings indicate that the variables of public ownership level and company size show a significant impact with a positive relationship direction on the extent of CSR reporting practices. On the contrary, the Net Profit Margin (NPM) and solvency level variables have been proven not to show a significant impact on CSR practice reporting.
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.
Pengaruh Gender, Pengetahuan Akuntansi, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan Pemerintah Arini; Zaharman; Serly Novianti
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.i2.1303

Abstract

This study aims to determine whether gender, accounting knowledge, and job market considerations influence students' interest in pursuing a career as a government accountant. The research approach used is quantitative with primary data sources. The population consists of students taking the Government Accounting course in the 2022/2023 and 2023/2024 in the Bachelor of Accounting Program at Lancang Kuning University, with a sample size of 56 students. Data analysis used multiple linear regression with SPSS 23 application. Statistical test results showed that gender did not significantly affect students' interest in pursuing a career as a government accountant, while accounting knowledge and job market considerations significantly affected students' interest in pursuing a career as a government accountant.
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.

Page 11 of 11 | Total Record : 105

 7   8   9   10   11 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): Juni Vol. 6 No. 2 (2025): Desember Vol. 6 No. 1 (2025): Juni Vol. 5 No. 2 (2024): Desember