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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

iakp
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Published by Politeknik Negeri Bengkalis

ISSN : - EISSN : 27230309 DOI : https://doi.org/10.35314/iakp.v1i1

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 61 Documents

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Faktor-Faktor yang Mempengaruhi Niat Mahasiswa untuk Melakukan Pengungkapan Kecurangan (Studi Empiris Pada Mahasiswa Program Studi D-IV Akuntansi Keuangan Publik Angkatan Tahun 2017-2019) M. Fauzul Shodiq; Rosmida Rosmida
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to determine (1) the effect of subjective norm factors on the intention of students of public financial accounting study program to disclose fraud (2) the influence of attitude factors on behavior on the intentions of students of public finance accounting study program to disclose fraud (3) influence of perceived control factors behavior on the intention of students of public financial accounting study program to disclose fraud (4) the influence of subjective norms, attitudes towards behavior, and perceptions of behavioral control on the intentions of public financial accounting students to disclose fraud. The type of data used in this research is quantitative data with quantitative methods. The results of this study indicate that (1) based on the results of testing hypothesis 1, it states that subjective norms have no significant effect on students' intentions to disclose fraud. Therefore, the first hypothesis testing was rejected. (2) based on the results of testing hypothesis 2, it is stated that attitudes towards behavior have a significant influence on students' intentions to disclose fraud. There fore the second hypothesis testing is accepted. (3) based on the results of testing hypothesis 3, it is stated that behavioral control has a significant effect on students' intention to disclose fraud. There fore the third hypothesis testing is accepted.

Pengaruh Profesionalisme, Komitmen Organisasi, Gaya Kepemimpinan, dan Budaya Organisasi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Pekanbaru Dariana Dariana; Ria Refina
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This study was conducted to determine the effect of professionalism, organizational commitment, leadership style and organizational culture on auditor performance. This research was conducted at the Public Accounting Firm in Pekanbaru. This data collection was carried out by giving a questionnaire of 30 copies, which were distributed to respondents who were senior auditor staff and junior auditor staff. The data obtained were then analyzed using SPSS version 22.0. the results of this test indicate that professionalism, organizational commitment, leadership style and organizational culture have a positive and significant effect on auditor performance. The contribution of the influence of the independent variable to the dependent variable was 89.8% while the remaining 10.2% was influenced by other variables.Keywords: Professionalism, Organizational Commitment, Leadership Style, Organizational Culture, Auditor Performance

Pengaruh Penyajian Laporan Keuangan Berdasarkan Peraturan Pemerintah No. 71 Tahun 2010 dan Aksesibilitas Terhadap Tingkat Akuntabilitas Keuangan (Studi Kasus Pada Dinas Kependudukan dan Catatan Sipil Kabupaten Bengkalis) Dariana Dariana; Jamiatul Jamiatul
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh laporan berdasarkan PP No. 71 Tahun 2010 dan aksesibilitas terhadap tingkat akuntabilitas laporan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bengkalis. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analitis. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 30 responden di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bengkalis. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan berdasarkan PP No. 71 Tahun 2010 berpengaruh terhadap akuntabilitas laporan keuangan dan aksesibilitas berpengaruh terhadap variabel akuntabilitas laporan keuangan. Sementara itu, penyajian laporan keuangan berdasarkan PP No.Kata Kunci : Laporan Keuangan, PP No.71 Tahun 2010, Aksesibilitas, Akuntabilitas

Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Dwi Fionasari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.

Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat pada Badan Amil Zakat Nasional Kabupaten Bengkalis Rian Eka Nur Pertiwi; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Penelitian ini bertujuan untuk mengukur dan menganalisis kinerja keuangan Badan Amil Zakat Kabupaten Bengkalis Tahun 2017-2019. Pengukuran kinerja dalam penelitian ini menggunakan rasio efisiensi, rasio dana amil dan rasio pertumbuhan yang dikeluarkan oleh BAZNAS. Jenis data yang digunakan adalah data kuantitatif. Data penelitian diperoleh dari laporan keuangan BAZNAS Kabupaten Bengkalis tahun 2017-2019. Teknik pengumpulan data penelitian ini menggunakan teknik observasi dan dokumentasi. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil analisis rasio efisiensi, rasio ini menunjukkan hasil yang tidak efisien karena rasio sumber daya manusia sangat baik, sedangkan dua rasio lainnya, yaitu rasio biaya operasional terhadap total hak amil dan rasio biaya operasional terhadap penagihan tidak efisien. Kemudian rasio dana amil terhadap zakat dan hak amil terhadap infaq/sedekah secara keseluruhan menunjukkan hasil yang baik. Sementara itu, rasio pertumbuhan dalam analisis ini menunjukkan hasil yang cukup baik karena rasio pertumbuhan pengumpulan ZIS dan pertumbuhan distribusi yang cukup baik, tetapi pertumbuhan biaya operasional selaras.Kata kunci: Pengukuran, Kinerja, BAZNAS

Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Riza Fitria; Dwi Fionasari; Dian Puji Puspita Sari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

The economy in Indonesia is dominated by micro, small and medium enterprises (MSME) based business activities. This business group is proven to be able to make a significant contribution. The number of MSMEs is increasing from year to year, providing an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection is a questionnaire. The population in this study is individual MSME taxpayers in the city of Pekanbaru who are registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results of the study show that the tax incentive policies, tax digitization and tax sanctions partially affect MSME taxpayer compliance.Keywords: Tax Incentive Policy, Tax Digitization, Tax Sanctions, Taxpayer Compliance

Pengaruh Beta Saham, Debt to Equity Ratio dan Return On Asset terhadap Return Saham (Studi Kasus pada Saham-Saham LQ45 Periode 2018 – 2019) Indah Pratiwi; Wahid Wachyu Adi Winarto
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This study aims to analyze the effect of stock beta, DER and ROA on stock returns on LQ 45 Shares 2018-2019. The research sample consisted of 45 companies LQ 45. The research method used secondary data in the form of financial reports with purposive sampling technique. The results showed that simultaneously beta, DER and ROA had a significant effect on stock returns. Partially, the beta variable has a significant negative effect on stock returns, while the DER and ROA variables have a positive and significant effect on stock returns.

Efektivitas Anggaran Penanganan Sampah Pasca Covid-19 Studi Pada Dinas Lingkungan Hidup Kabupaten Bengkalis Tahun 2020 Husni Mubarak; Liska Rahmadani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

During the Covid-19 period, various activities and activities were affected and underwent changes, including changes in waste management. This study aims to look at the role of the Bengkalis Regency Environmental Service (DLH) in managing the waste budget during the COVID-19 period. The budget has an important role for an organization, both government and private. Budget is a management control tool to achieve organizational goals. Local governments have an important role in planning and realizing budgets. The purpose of this study was to find out (1) the Budget Mechanism of Waste Handling in Bengkalis Regency. (2) Effectiveness of the Waste Handling Budget at the Environmental Service during the Covid 19 era. The type of data used in this study is qualitative data and calculation of effectiveness measurements. The results showed that the level or criteria for budget effectiveness for waste handling activities in 2020. The level of effectiveness in 2020 was 99.29% with effective criteria. To increase the effectiveness of budget realization, it is necessary to coordinate and cooperate between parties and make good planning and implementation to achieve maximum results.

Evaluasi Penerapan Anggaran Dana Desa Menurut Peraturan Pemerintah Nomor 60 Tahun 2014 Tri Putri Puspa Wulandari; Husni Mubarak
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This article focus about Village funds are allocated in the APBN intended for villages that are transferred through the district/city regional revenue and expenditure budget and are used to finance government budgets, implementation of development, development, community development, and community empowerment. The government that requires government regulation number 60 of 2014 concerning village funds sourced from the state budget. Research 60 of 2014 in the village of Siak Kecil subdistrict Bengkalis regency. This study uses a qualitative method based on studies in the field data collection techniques used consist of observations interviews, documentation. Results of research the results of this study are as follows. For Lubuk Muda village budgeting. Sepotong and Tanjung Belit are in accordance with the DD implementation mechanism which in the village fud budgeting is a part of the non ministerial centeral budget expenditures as a village fund reserve post. For the allocation villages, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the dd aaplication based on population data, area, poverty rate for DD distribution, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the use of the village fund budget application. The village fund is channeled by the government to the city district, the distribution of the village fund is carried out by book entry from the RKUN to the RKUD.

Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Faza Ariska; Dwi Fionasari; Mentari Dwi Aristi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws. Keywords: independent board of directors, institutional ownership, audit committee, managerial ownership, tax avoidance.

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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
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location
Kab. bengkalis,

Riau

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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 Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location Kab. bengkalis, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Novira Sartika

Contact Email
novirasartika@polbeng.ac.id

Phone
+6281387321255

Journal Mail Official
iakp@polbeng.ac.id

Editorial Address
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711

Location
Kab. bengkalis,

Riau

INDONESIA