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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 105 Documents
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Kinerja Keuangan Melalui Nilai Perusahaan Sebagai Variabel Moderasi: Environmental, Social, dan Governance (ESG) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Amelia Rizanti; Vivi Nila Sari; Putri Intan Permata 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.i1.394

Abstract

This research aims to determine the influence of environment, social and governance on financial performance with company value as a moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique used was purposive sampling and 17 companies were obtained as observations totaling 85 times. The analysis method used is moderated regression. Based on the simultaneous test results, the environment, social and governance do not have a significant effect on financial performance, whereas with the moderating variable, the results of the simultaneous test show that the environmental, social and governance have a significant effect on financial performance with company value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023.
Return on Asset, Capital Intensity, Firm Size, dan Pengaruhnya Terhadap Agresivitas Pajak Pada Sektor Basic Materials Periode 2019-2023 Anisa Nurmaulidya; Nanu Hasanuh
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.i1.417

Abstract

The existence of taxes in Indonesia has a significant impact on the economy because it is the largest contributor to the gonverment budget. However, in reality, there is still a lot of tax avoidance that has the potential to harm the country. As reported by News DTTC regarding a loss of IDR 65T due to tax avoidance and reported by Kompas regarding the decline in the sector's contribution to tax revenue. Therefore, this article aims to analyze the effect of return on assets, capital intensity, firm size on tax aggressiveness represented by the effective tax rate. The study was conducted in the basic materials sector listed on the Indonesian Stock Exchange and classified as an LQ45 company during the 2019--2023 period. From 96 populations, 6 company samples were obtained. The data was processed with SPSS version 26. Using the classical assumption test consisting of normality, multicollinearity, autocorrelation, and heteroscedasticity tests, as well as multiple linear regression to test the hypothesis. The results show that return on assets has a significant effect on the effective tax rate, while capital intensity and Firm Size have no effect on it. The results of ANOVA test indicate that regression model is significant, which means ROA, CI, and LnA collectively influence ETR.
Evaluasi Penerapan Whistleblowing System (Wise) Dalam Mencegah Kecurangan (Studi Kasus Pada Kantor Wilayah DJPB Provinsi Jawa Barat) Iman Sulaeman; 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.i1.426

Abstract

This study aims to determine and analyze the application of the Whistleblowing System (WISE) in preventing fraud at the Regional Office of the Directorate General of Treasury of West Java Province based on indicators published by the National Committee on Governance Policy (KNKG) in its book entitled Guidelines for Whistleblowing System (WBS). Whistleblowing System is information submitted by whistleblowers regarding actions that are thought to be, are, or have committed violations by employees. The object of this research is the Regional Office of DJPb West Java Province. This research used a descriptive qualitative approach with data collection methods of interviews, observation, documentation, and literature study. The resource persons in this research consisted of 15 (fifteen) resource persons who came from internal and external of the Regional Office of DJPb of West Java Province. This research was conducted from October 2024 to January 2025. The data analysis technique used in this research is based on the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The credibility test used in this research is source triangulation. The results of this study indicate that the implementation of the Whistleblowing System at the Regional Office of DJPb West Java Province is well implemented with 87.5% fulfilling the elements in the Whistleblowing System Guidelines - SPP (Whistleblowing System).
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan Perdesaan (Studi Wajib Pajak PBB-P2 di Kabupaten Kutai Kartanegara) M. Hayyun Alfarezi; Muhammad Iqbal
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.i1.441

Abstract

This study aims to examine and analyze the factors that influence taxpayer compliance in paying rural and urban land and building taxes in Kutai Kartanegara Regency. This study uses quantitative methods and primary data in the form of questionnaires with Likert scale measurements. The results showed that tax knowledge has no significant effect on compliance of land and building taxpayers, with a p-value of 0.309 (more than 0.05) and a t-statistic of 0.499 (less than 1.66), so H1 is not proven. Tax sanctions have a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.024 (less than 0.05) and a t-statistic of 1.980 (more than 1.66), so H2 is proven. Taxpayer awareness has a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.000 (less than 0.05) and a t-statistic of 3.377 (more than 1.66), so H3 is proven.
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; Dini Rosdini
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) Nelsy Kusumaningrum; 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 Mutiara Lusiana Annisa; Ruth Samantha Hamzah
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.
Pengaruh Good Public Governance dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah Provinsi Riau) Sepriani; Arini; Gusmarila Eka Putri
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.
Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Ekonomi pada Pemerintah Daerah Kabupaten Pemalang Tahun Anggaran 2019-2023 Kory Dina Putri Jadmiko; Arie Pratama; 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.  

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