Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
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
Articles
11 Documents
Search results for
, issue
"Vol 2, No. 2, Desember 2021"
:
11 Documents
clear
<![CDATA[Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat pada Badan Amil Zakat Nasional Kabupaten Bengkalis ]]>
<![CDATA[Rian Eka Nur Pertiwi]]>;
<![CDATA[Endang Sri Wahyuni]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (722.305 KB)
|
DOI: 10.35314/iakp.v2i2.2036
<![CDATA[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]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 ]]>
<![CDATA[Faza Ariska]]>;
<![CDATA[Dwi Fionasari]]>;
<![CDATA[Mentari Dwi Aristi]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (426.199 KB)
|
DOI: 10.35314/iakp.v2i2.2065
<![CDATA[ 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. ]]>
<![CDATA[Analisis Kesehatan Keuangan dan Prediksi Kebangkrutan Perusahaan PT Pertamina (persero) Periode 2017-2020 ]]>
<![CDATA[Achtikah Achtikah]]>;
<![CDATA[Endang Sri Wahyuni]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (347.658 KB)
|
DOI: 10.35314/iakp.v2i2.2244
<![CDATA[The purpose of this study is to determine the financial health of pertamina (persero) and predict the company’s bankruptcy from 2017 to 2020 based on Surat Keputusan Menteri BUMN Nomor:KEP-100/MBU/2002 and Altman Z-Score Analysis. The type of data used in this study is company’s audited financial statement for the period 2017-2020. Data Collection technique in this study is to analyze the company’s audited financial statement from 2017-2020. The result showed that based on the ratio in SK Menteri BUMN Nomor:KEP-100/MBU/2002 based on the financial aspect with indicators namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, TATO, and Total Equity to Total Assets, the level of soundness of the company PT Pertamina (persero) from 2017 to 2020 it is in the unhealthy category because the total score of the health assessment level obtained from these 8 indicators is less than 65 from the total score it should be, which in 70. The prediction of PT Pertamina (persero) bankruptcy, the average Z-Score analysis value in 2017 to 2019 up 2,0 with the category of a zone of ignorance or grey area, while in 2020 when during the corona pandemic the lowest score of 1,82 in the category of a zone of ignorance or grey area, therefore the company PT Pertamina (persero) is expected to be able to improve the level of financial health and financial performance so that the company can achieve a healthy predicate or category.]]>
<![CDATA[Analisis Pengukuran Kinerja Operasional Rumah Sakit Bakti Timah Pangkalpinang dengan Pendekatan Balanced Scorecard ]]>
<![CDATA[Medinal Medinal]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (413.057 KB)
|
DOI: 10.35314/iakp.v2i2.2247
<![CDATA[This study is aim to analyze of Operational Performance Measurement using Balanced Scorecard method.  Subject of this research is RSBT Pangkalpinang. This balanced scorecard is a tool that showed the hospital performance based on four perspectives namely financial, customer, internal business process, and learning and growth perspective. This research uses a quantitative-descriptive method. This study using primary and secondary data from 2018-2020. Primary data collection techniques through the distribution of questionnaires and interviews with respondents. The results of the analysis prove that the overall operational performance assessment at the RSBT Pangkalpinang  uses a balanced score card that is satisfying and has a good performance mesurement.]]>
<![CDATA[Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis ]]>
<![CDATA[Synta Synta]]>;
<![CDATA[Nurhazana Nurhazana]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (242.501 KB)
|
DOI: 10.35314/iakp.v2i2.2246
<![CDATA[This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency.]]>
<![CDATA[Evaluasi Mekanisme Pengelolaan Retribusi Izin Usaha Perikanan sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bengkalis ]]>
<![CDATA[Fiska Riana Sari]]>;
<![CDATA[Husni Mubarak]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (539.917 KB)
|
DOI: 10.35314/iakp.v2i2.2245
<![CDATA[This study aims to determine the acceptance, management, efectiviness and factors that affect the fisheriesbusiness permit retribution as an effort to increase locally-generated revenue in Bengkalis regency. The results of this research is that the mechanism for managing levies for fisheries business permits in Bengkalis Regency is constrained by the legality process or permits processing which takes a long time, because there are several requirements that must be met and sent to different agencies, ineffective while in 2020 it was categoriez as very effective with an achievement of 100,21% with the realization reaching Rp. 288.000.00,-. The problem is the low receipt of retribution for fisheries business permits, namely aquaculture business land which is peat land and/or primary natura forest and includes HPT, the amount of cost that must be incurred to obtain a business license, the lack of understanding of shrimp farming business actors towards regulations management of SIUP, business actors do not understand the PIPPIB process for primary natural forests and peatlands, and there is no legal action against business actors who do not have SIUP.]]>
<![CDATA[Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru) ]]>
<![CDATA[M Arief]]>;
<![CDATA[Dwi Fionasari]]>;
<![CDATA[Adriyanti Agustina Putri]]>;
<![CDATA[Wira Ramashar]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (487.377 KB)
|
DOI: 10.35314/iakp.v2i2.2074
<![CDATA[ABSTRACT This study aims to examine whether there is an effect between the application of e-filing, tapping boxes and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is a restaurant that has an NPWP and has a transaction recording device (tapping box) in Pekanbaru City. The method of collecting samples using purposive sampling method. The population of this research is the taxpayer of restaurant entrepreneurs in Pekanbaru City. Samples were taken as many as 150 restaurants. The data analysis test uses multiple linear regression method which is processed using SPSS 21. The results of this study indicate that the variables of the use of e-filing, tapping boxes and tax sanctions have a positive effect on taxpayer compliance. Keywords: Use of E-Filing, Tapping Box, Tax Sanctions and Taxpayer Compliance ]]>
<![CDATA[Dampak Diversifikasi Perusahaan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Manufaktur ]]>
<![CDATA[Rini Cici Safitri]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (431.035 KB)
|
DOI: 10.35314/iakp.v2i2.2081
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah diversifikasi dan struktur modal berpengaruh terhadap kinerja keuangan Perusahaan Manufaktur.Populasi dari penelitian ini adalah perusahaan-perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2020 yaitu sebanyak 195 perusahaan. Teknik pengambilan sampel menggunakan Purposive sampling. Jadi sampel dalam penelitian sebanyak 53 perusahaan. Jenis data yang digunakan dalam penelitian ini yakni data kuantitatif yang berupa data sekunder dengan teknik pengumpulan menggunakan dokumentasi.Teknik analisis data menggunakan regresi berganda dan diuji menggunakan uji t dan uji f.Hasil penelitian menunjukkan bahwa diversifikasi Perusahaan mempunyai pengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Diversifikasi Perusahaan maka semakin tinggi Kinerja Keuangan pada Perusahaan.Struktur modal mempunyai pengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Struktur modal maka semakin tinggi Kinerja Keuangan pada Perusahaan.Diversifikasi Perusahaan dan Struktur modal berpengaruh terhadap Kinerja Keuangan Perusahaan Manufaktur.Semakin tinggi Diversifikasi Perusahaan dan Struktur modal maka semakin tinggi Kinerja Keuangan Perusahaan Manufaktur.]]>
<![CDATA[Pengaruh Komite Pemantau Risiko (KPR) pada Kualitas Pelaporan Keuangan dan Biaya Auditor di Indonesia ]]>
<![CDATA[Vanessa Annabelle]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (397.984 KB)
|
DOI: 10.35314/iakp.v2i2.2166
<![CDATA[This journal discusses discusses the effect of the Risk Committee (RC) on financial reporting quality dan audit fees in Indonesia. The purpose is to see if the presence of RC in Indonesia can improve corporate governance to be better. The data used are form all sector nonÂ-financial that listed on Indonesia Stock Exchange (BEI) in the period of 2018 – 2020. This research is a quantitative study with a descriptive design that uses linear regression analysis and data validity tests. The method used in sampling is a non probability purposive judgement sampling. Dependent variable in this research is the financial reporting quality proxied by discretionary accruals (DACC) dan audit fees proxied by logarithm from audit fees. Independent variable in this research is the RC that used dummy variable. The result shows that RC had no significant positive effect to financial reporting quality and had no significant negative effect to audit fees.]]>
<![CDATA[Sikap Pajak, Kesadaran Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 ]]>
<![CDATA[Mila Putri Maria]]>;
<![CDATA[Siti Nurlaela]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (318.308 KB)
|
DOI: 10.35314/iakp.v2i2.2279
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sikap, kesadaran dan pengetahuan dan kepatuhan WP. Populasi penelitian ini adalah wajib pajak Pemkot Surakarta, dan memiliki sampel sebanyak 55 sampel. Jenis penelitian ini adalah penelitian kuantitatif. Dan penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa sikap WP berpengaruh terhadap kepatuhan WP. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Hal ini menjelaskan bahwa banyak wajib pajak yang tidak setuju dengan pemanfaatan pajak oleh pemerintah transparan, sistem perpajakan menguntungkan wajib pajak, dan tidak membentuk dana cadangan untuk pemeriksaan pajak. Pengetahuan wajib pajak berpengaruh terhadap kepatuhan wajib pajak.]]>
