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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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Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Meilani Intan Pertiwi; 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 Maulida Kusumawati; Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
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.
Proyeksi Kinerja PT Kimia Farma Tbk. Berdasarkan Tren Rasio Keuangan 2023-2024 Eka Septia Haryanti; Ema Ratna Sari; M. Thoha Ainun Najib
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.i1.574

Abstract

This study aims to analyze the trend of PT Kimia Farma Tbk. financial ratios, including liquidity, solvency, activity, and profitability ratios in the 2023-2024 period, and to project its future financial performance. A descriptive quantitative approach is used by analyzing secondary data from the audited annual financial statements of PT Kimia Farma Tbk. The scope of the study is limited to evaluating the four categories of financial ratios. The results of the analysis show that PT Kimia Farma Tbk. has very strong liquidity, far exceeding the industry average, which is its only significant strength. However, the company faces serious weaknesses in the solvency aspect, marked by high debt levels and very low interest payment capabilities in 2024. Operational efficiency in the activity ratio is also low, reflected in the turnover of receivables, inventory, and fixed assets which are far below industry standards. At its peak, PT Kimia Farma Tbk. profitability is very poor, shifting from a thin margin in 2023 to a net loss in 2024. In conclusion, although PT Kimia Farma Tbk.  liquidity is solid, the prospects for future performance are very worrying due to deep solvency, activity, and profitability problems. Without drastic strategic changes, such as increased operational efficiency, margin improvement, debt restructuring, or capital injection, the company's sustainability will be threatened.
Pengaruh Tax Avoidance dan Struktur Modal Terhadap Nilai Perusahaan dengan Kualitas Audit Sebagai Variabel Moderasi Avilla Marliana; Mega Norsita
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 Kepatuhan dan Optimalisasi Perhitungan serta Pelaporan PPh Pasal 23 pada PT XYZ Ameylia Shintya Devi; Diarany Sucahyati
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.i2.801

Abstract

Income Tax (PPh) Article 23 is an essential component of Indonesia’s taxation system. It is levied on income received by domestic taxpayers from capital, services, or awards. This study aims to evaluate the calculation and reporting of PPh Article 23 at PT XYZ, identify underlying issues, and propose solutions to enhance compliance and reporting efficiency. The research adopts a descriptive qualitative method through a case study approach. Data were collected via direct observation of the company’s tax administration process, interviews with the finance department, and a review of supporting tax documents. The findings reveal discrepancies between reported amounts and actual tax payment dates, which may expose the company to administrative sanctions. The study highlights the need for PT XYZ to strengthen its understanding of PPh Article 23 regulations, optimize the use of the Directorate General of Taxes’ digital platform (Coretax), and improve internal procedures through the implementation of clear Standard Operating Procedures (SOPs) and staff training. These steps are crucial to prevent future errors and ensure sustainable tax compliance. This research is expected to serve as a strategic reference for PT XYZ in managing tax obligations more effectively and aligning with prevailing tax laws.
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
Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM Jessica Vania Andani; Diarany Sucahyati
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.i2.808

Abstract

This study aims to analyze the discrepancies in the fixed asset write-off procedures in the fiscal financial statements of PT MMM for the 2023–2024 period. The research focuses on identifying errors in the recognition and derecognition of fixed assets, especially related to asset disposal, accumulated depreciation write-off, and profit or loss recognition on asset sales. Using a descriptive qualitative method, data were collected through document analysis, interviews, and supporting evidence such as sales invoices and fixed asset records. The results show that PT MMM failed to implement PSAK 16 principles in the derecognition process. The company did not write off accumulated depreciation and did not calculate the gain or loss on the disposal of fixed assets, resulting in misstated fiscal financial statements. These discrepancies may lead to fiscal corrections and administrative sanctions due to non-compliance with tax reporting requirements. The study concludes that errors in fixed asset write-off procedures stem from a lack of understanding of accounting standards and inadequate documentation. Corrective actions recommended include adjusting accumulated depreciation, recording disposal profit or loss, and ensuring proper derecognition procedures in accordance with PSAK 16 and fiscal regulations. Implementing these improvements is expected to enhance the reliability of financial reporting and prevent potential tax sanctions.

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