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All Journal Journal on Education Indonesian Journal of Economics, Social, and Humanities JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) ABDI EQUATOR Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Pattimura Proceeding : Conference of Science and Technology Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin (JAMMU) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Manajemen, Akuntansi, Ekonomi Apollo: Journal of Tourism and Business Jurnal Pengabdian Kreatif Cemerlang Indonesia Joong-Ki Talent: Journal of Economics and Business Accounting Journal of Ibrahimy (AJI) IPTEKIN : Jurnal Kebijakan Pembangunan dan Inovasi
Safrizal Safrizal
STIE Mahapautra Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences

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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

 1 
Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019) Rasmon Rasmon; Safrizal Safrizal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.367 KB) | DOI: 10.35314/iakp.v3i2.2898

Abstract

This study aims to examine and analyze the effect of financial distress and tax insentif on accounting conservatism. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling method which resulted in 20 companies as samples. The data used is secondary data, where financial distress and tax insentif are independent variables, accounting conservatism is the dependent variable. The research analysis technique used is descriptive analysis and path analysis using SPSS software. The results of this study indicate that financial distress and tax insentif  affect on accounting conservatism in transportation sector companies on the IDX. Keywords: Financial Distress, Tax Insentif, and Accounting Conservatism.
Prevention Fraud Pengelolaan Dana BUMDes dengan Sistem Pengendalian Internal sebagai Moderasi Safrizal Safrizal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.129 KB) | DOI: 10.35314/iakp.v3i1.2505

Abstract

This study aims to determine the factors that influence the prevention of fraud by using a competency variable moderated by an internal control system. This quantitative research was conducted in a sub-district in one of the Meranti Islands Regency, Riau. The research population was 12 BUMDes with a saturated sample technique (survey) which involved respondents as informants on the research questionnaire. The results of the study show that competence has an effect on fraud prevention, meanwhile through moderating regression analysis, it shows that the internal control system is not able to moderate competence in fraud prevention. Keywords: prevention fraud, competency, internal control system
Co-Authors Ade Dwi Lestari Ade Emilya Sepa Aditya Wahyu Purnama Alwati Alwati Annatasya Nur Isnaini Arfah Piliang Arini Arini Azizah Putri Desmiyawati Desmiyawati Destari Simanjuntak Dini Kartika Ansyari Egidiah Amalia J Julianti Jeni Idia Khalista Aqilla Mude M. Hafizh Anbiya Marnala Sitinjak MASRIL, MASRIL Menhard, Menhard Muhamad Rizki Muhammad Yusuf Nur Azlina Nuryirwan Nusyirwan Nusyirwan Nusyirwan nusyirwan Puji Rahayu Puji Rahayu Rahma Yulita Rahmadani Hidayat Rahmadani Hidayat Rasmon Rasmon Riyan Afriadi Rudi Antoro Sitinjak, Marnala Sugianto Sugianto Sumiyati Sumiyati Susi Aritonang Tatik Sutarti Taufeni Taufik Taufeni Taufik Wirdayani Wahab wirdayani wahab Yayu Kusdiana Yesi Mutia Basri Yola Gusti Anthoni Zahida Zahida