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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 35 Documents
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Penggunaan Variety Show Korea sebagai Media Pembelajaran Interaktif: Studi Kasus Akuntansi Keperilakuan pada Simulasi Pasar Modal dalam Running Man Episode 543 Siska Aprilia Oktaviani; Prillinaya Yudhistira; Endro Sugiartono
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.465

Abstract

This study aims to evaluate the effectiveness of using episode 543 of the Korean variety show Running Man as an interactive learning media in the Financial Management course. This popular media-based approach is used to improve students' understanding of capital market concepts and behavioral accounting principles, such as loss aversion, overconfidence, herd behavior, and anchoring bias in investment decision making. The method used in this research is descriptive quantitative, with data collection through written assignments and student perception questionnaires. The results showed that the use of this media was able to attract student interest in learning and facilitate understanding of the concept of financial behavior in the context of capital market simulations. Students are not only able to describe stock price fluctuations well, but also able to analyze the dynamics of investor behavior based on the scenes shown in the show. The findings indicate that the integration of popular entertainment media as a learning tool can be an innovative strategy in teaching complex topics in finance and accounting. In addition, this approach also encourages active student engagement and builds a more contextualized understanding of the dynamic and psychological nature of capital market phenomena.
Mekanisme Pengenaan Sanksi Emiten, Perusahaan Publik, dan Profesi Penunjang Pasar Modal Sebagai Implementasi Good Corporate Govenance (Studi Kasus pada Kantor OJK Pusat) Dhimas Mohammad Kautsar; Rosdini , Dini
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.466

Abstract

The growth of investors in Indonesia during the 2020–2024 period shows a positive trend, yet it is not matched by adequate investment literacy, creating potential for misuse by financial service providers, issuers, public companies, and capital market supporting professionals through information violations. This study examines the role of the Financial Services Authority in enforcing Good Corporate Governance through administrative sanctions to maintain capital market stability. Using a qualitative method with a desk research approach and secondary data analysis (OJK regulations, company public reports, and written confirmations requested from OJK), as well as case studies of companies across various industries, the research reveals that OJK's progressive sanctions (from warnings to license revocations) are not yet fully effective. Technical constraints in the XBRL system, low literacy among new issuers, and inconsistencies in the sanctions database are among the inhibiting factors. Violations such as insider trading and delayed disclosure of information not only damage issuers' reputations (e.g., billions of rupiah in fines for PT X) but also threaten investor confidence. This study recommends integrating an automated warning system, enhancing OJK-BEI collaboration in risk-based technical training, and strengthening Internal Control Units (SPI) to mitigate asymmetric information. The research emphasizes that holistic enforcement of sanctions not only protects novice investors but also serves as a foundation for the macroeconomic stability of Indonesia's capital market.
Analisis Dampak Pertumbuhan Pajak Hotel Dan Restoran Terhadap Peningkatan Pendapatan Asli Daerah Kota Bandung Sebelum dan Sesudah Pandemi Covid-19 (2019–2023) Kusumaningrum, Nelsy; Citra Sukmadilaga
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.469

Abstract

Locally-Generated Revenue (PAD) is a key indicator of a region’s fiscal independence, with regional taxes-particularly Hotel Tax and Restaurant Tax-being the largest contributors. These taxes present significant potential, especially in cities with thriving tourism and culinary sectors such as Bandung. This study analyzes the effect of Hotel Tax and Restaurant Tax revenues on Bandung City’s PAD for the period of 2019–2023 using multiple linear regression based on secondary data. The results show that, partially, Hotel Tax does not have a positive effect, whereas Restaurant Tax has a positive effect on Bandung’s PAD. However, when analyzed simultaneously, both variables have a positive effect on the PAD of Bandung City.
Pengaruh Deviden, Ukuran Perusahaan dan Volatilitas Laba terhadap Volatilitas Saham Otomotif Lusiana Annisa, Mutiara; Samantha Hamzah, Ruth
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.475

Abstract

This research investigates the effect of dividend policy, firm size, and earnings volatility on stock price volatility in automotive and vehicle component companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Stock price volatility is a key factor for investors, as it represents the degree of investment risk in the capital market. The study applies panel data regression analysis using the Random Effect Model (REM), determined through the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The sample includes seven companies selected according to specific criteria within the automotive and vehicle components sector. Dividend policy, firm size, and earnings volatility are used as independent variables, while stock price volatility serves as the dependent variable. The results reveal that dividend policy does not significantly impact stock price volatility. Firm size, on the other hand, has a positive but marginally significant influence on stock price volatility. Earnings volatility shows no significant effect. These findings align with the signaling theory, which posits that financial information provided by companies, such as firm size and earnings stability, acts as a signal for investors when evaluating stock risks. This study offers practical implications for company management in optimizing financial strategies and provides useful insights for investors when considering company fundamentals in investment decisions.
Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Ekonomi pada Pemerintah Daerah Kabupaten Pemalang Tahun Anggaran 2019-2023 Dina Putri Jadmiko, Kory; Pratama , Arie; Rosyani Muthya
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.493

Abstract

The purpose of this study is to research the economic growth potential and financial independence level of the Pemalang Regency Government during the Fiscal Years 2019–2023. The main issue in this research is the low contribution of Locally-Generated Revenue (LGR) to the total regional income, which indicates a heavy reliance on transfer funds from the central government. This research uses a descriptive qualitative approach and financial ratio analysis. The analysis of regional financial independence involves the financial independence ratio, fiscal decentralization degree, financial dependency ratio, and LGR effectiveness. The results show that the average financial independence ratio of 16.76% is categorized as very low (instructive), indicating central government dominance in regional funding. The fiscal decentralization ratio of 13.77% is categorized as low, while the regional financial dependency ratio of 82.49% is very high. Nevertheless, LGR effectiveness reached 108.17%, categorized as very effective, demonstrating the region’s ability to meet revenue targets despite the relatively small value. The economic growth potential is analyzed through share, growth, and elasticity indicators. The average LGR share of regional expenditure is 16.83%, the average LGR growth rate is 4.26%, and the LGR elasticity to GRDP is 5.94%, indicating a very high responsiveness to economic growth. The Financial Capability Index (FCI) is 0.47, categorized as moderate. Therefore, Pemalang Regency has not yet achieved fiscal independence and possesses untapped economic growth potential.  
Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Pertiwi, Meilani Intan; Ardhana Reswari Hasna Pratista; Irnin Miladdyan Airyq; Kholidil Amin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.494

Abstract

This study delves into the role of environmental, social, and government (ESG) in company performance. In addition, this study also examines the role of operational cash flow in strengthening the relationship between ESG and company performance. Based on the results of previous research, operational cash flow is strong capital for companies before making long-term investments in ESG. This research model was tested using multiple regression analysis with qualitative data. The sample of this study was companies from all sectors in Indonesia in the 2020-2024 period, using the purposive sampling method. The number of samples obtained in this study was 263 observations. The results of this study are that social responsibility and governance practices affect company performance. Operational cash flow strengthens the relationship between environmental impact and company performance. This finding indicates that environmental impact in Indonesia does not affect company performance because it does not have strict regulatory pressure. However, environmental impact will significantly affect company performance if the company's operational cash flow is substantial.
Akuntabilitas dan Transparansi Pelaporan Kegiatan dan Laporan Keuangan di Perkumpulan Ruang Belajar Aqil Nurhuda; Prima Yusi Sari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.497

Abstract

This study analyzes accountability and transparency in the activity reporting and financial statements of Perkumpulan Ruang Belajar Aqil, a non-profit organization in Malang City, with the aim of determining whether the reporting meets good principles of accountability and transparency. The research method used is descriptive qualitative with a combined data collection technique (triangulation) through observation, interviews, and documentation. Data analysis includes data reduction, data presentation, and conclusion. The results indicate that Perkumpulan Ruang Belajar Aqil has effectively implemented the principles of accountability and transparency, as reflected in systematic documentation in the Buku Induk, RBA Annual Report, and Financial Statements. To enhance accountability, it is recommended that the organization focus more on the details outlined in the ISAK 35 standard and use accounting software to ensure the security and accuracy of financial reports. Transparency is demonstrated through the dissemination of information on the website and social media. It is also recommended to broaden the information reach by posting accountability reports on bulletin boards and providing physical suggestion boxes and digital platforms. These findings provide insights into improving accountability and transparency in non-profit organizations and offer a model that can be adopted by similar organizations.
Analisis Penagihan Pajak Pada Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Cilegon Kusumawati, Maulida; Mulyanah; Puspanita, Intan; Haryono, Selly Anggraeni
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.537

Abstract

The purpose of this study is to find out and analyse the effectiveness and the tax contribution of tax collection to the tax revenues at KPP Pratama Cilegon. This study uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The data analysis technique used is descriptive data analysis. The data that used of this study is the data of tax collection with the issuance process of warning letters, distress warrant and confiscation letter in 2021-2023 at KPP Pratama Cilegon. The results of this study find that tax collection at KPP Pratama Cilegon has been accordance with the applicable laws and regulations. The effectiveness of the tax collections for year 2021 and 2022 is classified as quite effective, while 2023 is classified as less effective. The contribution of tax collection to tax revenues at KPP Pratama Cilegon in 2021-2023 is very low. As recommendation to maximize the tax collection, KPP Pratama Cilegon needs to collaborate with other parties, conduct the socialization activities, increase the bailiff of state receivables, and strengthen the awareness of taxpayers regarding to tax avoidance.
Pengaruh ESG terhadap Risiko Finansial Korporat Ardhana Reswari Hasna Pratista; Meilani Intan Pertiwi; Moh. Eko Saputro
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.559

Abstract

This study aims to investigate the relationship between corporate ESG assessment and financial risk exposure. Specifically, the authors seek to understand whether corporate financial risk can be influenced by corporate sustainability. With a total of 214 observations from various industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2020-2024, this study empirically tests the relationship between the three dimensions of sustainability, namely environmental, social, and governance, with financial risk. The research findings show that environmental and social values ​​have a significant effect on financial risk. Companies with superior environmental and social performance are considered more robust and resilient in facing external pressures, thus reducing the potential for financial losses that the company may suffer. Meanwhile, governance values ​​do not show a significant effect on financial risk. This means that the corporate governance structure does not have a direct effect on financial risk. The test carried out in this study is a multiple regression test with the help of the Eviews Ver 13 statistical tool.
Pengaruh Kepemilikan Institusional, Komite Audit, Solvabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Akmal Hidayat; Endang Kurniati; Iratika Tambunan; Ilham Hidayah Napitupulu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.567

Abstract

The focus of this study is to examine the effect of institutional ownership, audit committee, solvency, and company size on earnings management. Earnings management is an effort by company managers to influence financial statement information that aims to deceive stakeholders who want to know the company's performance. This study was tested on 140 data from 20 consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2022 which were selected using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that company size has an effect on earnings management while institutional ownership, audit committee, and solvency do not have an effect on earnings management.

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