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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 11 Documents

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Search results for , issue "Vol. 2, No. 1, Juni 2021" : 11 Documents clear

Pengaruh Beta Saham, Debt to Equity Ratio dan Return On Asset terhadap Return Saham (Studi Kasus pada Saham-Saham LQ45 Periode 2018 â€“ 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.

Analisis Penerapan Sistem Pengendalian Internal atas Pengelolaan Barang Milik Negara pada Kantor Wilayah Kementerian Hukum dan HAM Provinsi Bangka Belitung Novika Novika
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This study aimed to analyze the implementation of Internal Control System (SPI) for the Management of State Property in the Regional Office of The Ministry of Law and Human Rights (Kemenkumham) of Bangka Belitung Province. This study uses qualitative method with descriptive type. The data used was primary data, using interview technic and documentation. The results obtained are the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring which are component of Internal Control System (SPI) have been implemented properly.

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018 Dian Sukma; Annie Mustika Putri; Muhammad Ahyaruddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

AbstractThe purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance.Â Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance

Konsep Value For Money untuk Pengukuran Kinerja pada Kantor Imigrasi Pangkalpinang Yunita Maharani; Rafika Sari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research intends to determine the performance of immigration office pangkalpinang in 201-2020 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of immigrationÂ in pangkalpinang 2018-2020. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performanceÂ Office immigration on has been: 1) economicallyÂ with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average.Â Keywords: economy, efficiency, and effectiveness

Implementasi The Law of Repetition untuk Meningkatkan Kompetensi Mahasiswa dalam Membuat Laporan Keuangan Berbasis SAK ETAP Juliana Juliana; Rosmida Rosmida
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This study purpose to determine the implementation of the law of repetition to improve student competencies in making financial reports based on SAK ETAP in Bengkalis State Polytechnic. The type of data used in this study is a combination of quantitative and qualitative data. The research data were obtained from Bengkalis State Polytechnic students of the Applied Public Accounting Accounting Study Program semester 6 (six). Data collection techniques in this research are interviews, documentation studies and tests. The results of this study were obtained based on the results of the tests of students of the Bachelor of Applied Accounting Program in Public Finance in the 6th semester (six) after being given training to carry out the test which had greatly improved value before being given training. The average value after being given training increased to 98.6 or if presented at 98%.

Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Kabupaten Bengkalis Tahun 2015 â€“ 2019 Rosmida Rosmida; Julaidah Julaidah
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Land and Building Tax in Rural and Urban Areas (PBB-P2) is part of the regional tax, has an important role and is a new potential for the receipt of Local Revenue (PAD). This study aims to determine the acceptance of PBB-P2 in Bengkalis Regency, the factors causing the PBB-P2 target in Bengkalis Regency. This research was conducted at the Bapenda Bengkalis Regency office. The object of this research is the report on the receipt of PBB-P2 in Bengkalis Regency from 2015 to 2019. This type of research used is qualitative research using descriptive qualitative methods. Based on the research results the Bengkalis Regency PBB-P2 acceptance within 5 years in general the Bengkalis Regency PBB-P2 revenue never reached the target set by the Bengkalis Regency Government. The cause of not achieving the PBB-P2 target Bengkalis Regency are the lack of understanding and awareness of taxpayers of the important of the role of taxes for regional development, mistakes of the tax apparatus in entering taxpayers data at SPPT, unstable income level of taxpayers, and lack of concrete evidence of taxes paid in improving peopleâ€™s welfare.Â Keywords: Tax, PBB-P2, PAD, Bengkalis.

Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu Dwi Fionasari; Adriyanti Agustina Putri; Fachrizon Fachrizon
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Local own Revenue is an important indicator that is assessed as the level of independence of regional goverments in the financial sector. Efforts to increase PAD can be done by increasing the effectiveness and contribution of local taxes, especially the Swallowâ€™s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue ofÂ Rokan Hulu regency from 2017 to 2019. This study uses a descriptive qualitative approach. The type odata used is quantitative and qualitative data. The data sources are primary data and secondary data. Methods of data collection using the method of documentation and interviews. The data analysis method uses effectiveness analysis and contribution analysis. Based on the analysis, it can be concluded thet the effectiveness of the walet birdâ€™s nest tax on the local revenue of the Upper rokan District from 2017 to 2019 show that it is quite effective. This is because the percentage of effectiveness is less thsn 90%. And the birdâ€™s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019Â show moderate criteria, this is because the contribution percentage is less than 10%.Keywords: Effectiveness, Contribution, Swallowâ€™s Nest Tax, Local Revanue

Efektivitas Anggaran Belanja Desa dalam Peningkatan Pembangunan Manusia (Studi Analisis di Desa Sepahat, Kec. Bandar Laksamana) Husni Mubarak; Nuraini Nuraini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research purposed to determine the effectiveness of village budget absorption and the constraints faced in achieving human development in Sepahat Village. This research is qualitative descriptive carried out in the Bandar Laksamana sub-District in Sepahat Village. Data collection was conducted out by interview, observation and documentation. Results of this research is, based on the measurement of effectiveness, the effectiveness of the village budget in increase human development in Sepahat Village with the highest effectiveness in 2019, namely 96% with the effective category, while the effectiveness was the lowest occurred in 2017, namely only 57% of the budgeted category was not effective and for 2018 the effectiveness of the village budget in increasing development. The number of people in Sepahat Village was higher than in 2017 and lower than the year 2019, which is 80% with a fairly effective category. So it can be said that the effectiveness of the village budget in improving human buildings in Sepahat Village has increased every year. The obstacles faced in human development in Sepahat Village are the first lack of disbursement of village funds, limited availability of facilities, and supervision of the village government. For the next Researchers are then expected to be able to measure what factors and efforts have been made so as to make significant changes.

Pengaruh Pemberian Pinjaman Modal Usaha Terhadap Peningkatan Pendapatan Pelaku Usaha (Studi Kasus Pada Usaha Perdagangan Di Desa Tameran) Irawan Fakhrudin Mahalizikri; Herbi Herbi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research was carried out on tameran village trading business titled "Effect of Business Capital Lending on Increasing Income of Business Estimation"(Case Study on Trading Business in Tameran Village). In the preparation of this Thesis, the author only restricts to businesses that need funds or venture capital in 2018-2020.Â Capital borrowers aim to provide additional business capital in Tameran village. In this arrangement, to be able to find out the results of this study the author uses a quantitative methodology to determine the results between the two variables. Data collection was carried out by giving questionnaires totaling 76 respondents, which were distributed to business actors who borrowed funds. Based on the coefficient of determination test with the R Square value of SPSS Version 23, which is equal to 0.898, this figure is also called the coefficient of determination. The magnitude of the number 0.898 is the same as 89.8%. This means that 89.8% of the business capital variable affects the business income variable. While the rest (100% -89.8%), namely 10.2% of business capital, is influenced by other variables that are not included in this research model. Meanwhile, for T count> T Table, which is 25,527> 1.99, it means that H0 is rejected and Ha is accepted.

Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis) Novira Sartika; M. Lazuardi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability step. This is evidenced in both steps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa, inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling.Â Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa.

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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

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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

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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