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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/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. 3, No. 1, Juni 2022" : 11 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.929 KB) | DOI: 10.35314/iakp.v3i1.2466

Abstract

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.197 KB) | DOI: 10.35314/iakp.v3i1.2202

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.221 KB) | DOI: 10.35314/iakp.v3i1.2565

Abstract

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.
Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Tulungagung Zulkifli Rahman Susanto; Novi Khoiriawati
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 (402.562 KB) | DOI: 10.35314/iakp.v3i1.2393

Abstract

This study aims to examine the effect of tax audit and tax collection on Value Added Tax revenue at KPP Pratama Tulungagung. The data collection technique is by using questionnaire data distributed to Taxable Entrepreneurs who have experienced inspection and billing. The method used by the researcher is using a quantitative approach with associative research type. The results of this study indicate that partially tax audit has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung and tax collection has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung. Simultaneously, tax audit and tax collection have a positive and significant effect on the value added tax revenue at KPP Pratama Tulungagung.Keywords: Tax Audit, Tax Collection, Value Added Tax
Pengaruh Manajemen Risiko Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2020) Yunia Kurniasih
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 (500.224 KB) | DOI: 10.35314/iakp.v3i1.2087

Abstract

Peningkatan nilai perusahaan yang tinggi akan mencerminkan nilai saham yang stabil dan mengalami kenaikan jangka panjang. Dengan adanya permasalahan yang terjadi terkait dengan nilai perusahaan yang dicerminkan melalui harga saham perusahaan pertambangan, hal tersebut di jelaskan melalui Indeks harga saham pertambangan yang mengalami penurunan harga. Penelitian ini bertujuan untuk menguji secara empiris pengaruh manajemen risiko perusahaan dan ukuran perusahaan terhadap nilai perusahaan. Metode pengumpulan sampel menggunakan purposive sampling. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI) selama 2017-2020, Sampel yang diambil sebanyak 49 perusahaan. Analisis data yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 25.Hasil penelitian secara parsial menunjukkan bahwa manajemen risiko perusahaan tidak berpengaruh terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Secara simultan, seluruh variabel independen dalam penilitian ini berpengaruh terhadap nilai perusahaan. Kata kunci: nilai perusahaan, manajemen risiko perusahaan, ukuran perusahaan.
Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan Imam Agus Faisol; Khy’sh Nusri Leapatra Chamalinda
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 (770.095 KB) | DOI: 10.35314/iakp.v3i1.2436

Abstract

This research aims to identify and map the role of the Tax Center of the Faculty of Economics and Business, Universitas Trunojoyo Madura (UTM), in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This research uses qualitative research with a case study approach. Research informants are individual taxpayers involved in tax center activities and active administrators at the FEB UTM Tax Center. The study results indicate that the Tax center has a strategic role as an institution in higher education. One of its visions and missions aligns with the Directorate General of Taxes. In addition to the functions of education, research and community service, the Tax Center is actively involved and participates in the socialization of the latest tax policy, namely the Law on the Harmonisasi Peraturan Perpajakan (HPP). The Tax Centre's existence is crucial considering that the community, especially in universities, requires information and explanations regarding Program Pengungkapan Sukarela (PPS). Enthusiasm and participation in filling out the Annual SPT are part of the indicators of increasing tax compliance in the university environment, as evidenced by the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19 pandemic.
Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban Dizza Yolanda; Yesi Mutia Basri; Rheny Afriana Hanif
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 (315.822 KB) | DOI: 10.35314/iakp.v3i1.2312

Abstract

This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of interviews, observation, and documentation it is known that low acceptance of Rural and Urban Land and Building (PBB P2) in Lareh Sago Halaban District is caused by the error in tax payable notification letter, taxpayer's economic factors, lack of tax payer's awareness, inappropriate tax collection wages, overlapping tax policies, and data reporting errors. Therefore, to increase Rural and Urban and Building Tax Revenues (PBB P2), local governments need to set the right policies
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
Pengendalian Internal Persediaan Obat-Obatan Pada Instalasi Farmasi Rumah Sakit Umum Daerah Kota Dumai Muhammad Amrin Hakim; Rosmida Rosmida
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 (721.616 KB) | DOI: 10.35314/iakp.v3i1.2465

Abstract

This study aims to find out how the implementation of internal inventory control in the medicine (pharmaceutical) section of the Dumai City General Hospital which is located on Jalan Tanjung Jati No 4. Dumai City Regional General Hospital. This study uses descriptive analysis of the results of interviews with specified sources, field observations and documentation. Primary data were obtained from interviews and direct observations. While secondary data from documents related to drug supplies such as invoices, purchase invoices, receipt documents, inventory cards, expenditure documents, organizational structures, and letters of order. The results of this study indicate that the internal control of the supply of medicines is quite good and has not entered the very good category because there are several things that must be improved, namely the separation of duties that are listed in detail and there are still not carrying out according to procedures and the existence of arrears in payments to pharmaceutical companies and communication between related parties must be improved and improvements are still needed such as the addition of security devices and the area where the warehouse must be enlarged.
Pengaruh Intellectual Capital, Risiko Operasional, Debt To Equity Ratio, dan Non Performing Loan Terhadap Kinerja Keuangan Pada Perusahaan Bank Buku IV yang Terdaftar di Bursa Efek Indonesia Yayu Kusdiana
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 (471.071 KB) | DOI: 10.35314/iakp.v3i1.2568

Abstract

This research was conducted at Bank Buku IV companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of intellectual capital, operational risk, debt to equity ratio, and non-performing loans on financial performance. This research uses quantitative methods. The data used is secondary data. The sampling technique used purposive sampling technique with a sample of 5 Bank Buku IV companies from the period 2017 to 2020. The analysis used was panel data regression with the Eviews version 12 computer application program. performance, debt to equity ratio and non-performing loan have no significant effect on financial performance, only operational risk has a significant negative effect on financial performance. Through the f test, it is known that simultaneously intellectual capital, operational risk, debt to equity ratio and non-performing loan have a significant effect on financial performance.

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