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Novira Sartika
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Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711
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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
 1   2 
Search results for , issue "Vol. 3, No. 2, Desember 2022" : 11 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.398 KB) | DOI: 10.35314/iakp.v3i2.2945

Abstract

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
Determinan Keberhasilan Usaha Mikro Kecil Menengah (UMKM) Pada Kecamatan Mandau Winda Kusrianti; Endang Sri Wahyuni
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 (601.837 KB) | DOI: 10.35314/iakp.v3i2.2657

Abstract

The purpose of this study is to test the Influence of Business Location, Business Capital, Marketing Strategy and The Use of Accounting Information on the Success of MSMEs in Mandau District. This research is a type of quantitative research using primary data sources (questionnaires). The sampling technique uses the slovin formula, from the data obtained 326 respondents. Data analysis method using multiple linear regression analysis method with the help of IBM SPSS Statistics 23. The results of this study show that the calculated t value of each independent variable is 3,910 for location, 7,131 for business capital, 4,349 for marketing strategy and 2,792 for the use of accounting information, while the table t value is 2.242 (t calculate > t table) that means business location, business capital, Marketing strategies and the use of accounting information affect the success of MSMEs. This proves that the higher the business location, business capital, marketing strategy and the use of accounting information, the higher the success rate of MSMEs in Mandau District..Keywords: Business Location, Business Capital, Marketing Strategy, Usage Accounting Information, and MSME Success.
Transparansi dan Akuntabiltas Pengelolaan Alokasi Dana Desa dengan Budaya Tunjuk Ajar Melayu di Desa Bukit Batu Kecamatan Bukit Batu Bengkalis Desi Rusfiani; Ria Nelly Sari; Yesi Mutia Basri
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 (355.548 KB) | DOI: 10.35314/iakp.v3i2.2902

Abstract

Village Funds provided by the Central Government are a form of state attention to advancing the economy In rural areas. In managing village funds, it is demanded that there be an aspect of good governance wherein the management of village funds at each stage, namely planning, implementation, administration, reporting and accountability needs to be implemented in transparency and accountability.This study aims to analyze qualitative data using ethnographic methods through the role of Tunjuk Ajar Melayu culture in increasing transparency and accountability in the management of village fund allocations in Bukit Batu Village, Bukit Batu District, Bengkalis Regency with eight (8) informants, namely the village head, village treasurer , village secretaries, village head, chairman of the Bukit Batu village BPD as the main informant who understands village fund allocations as well as village community leaders, village religious leaders, and LAM figures who understand the Malay Demonstration Culture in Bukit Batu village. Data collection was carried out through observation and interviews.The results of the study show that Village Fund Management is up to standard and applies the principles of Transparency and Accountability. The form of Transparency is through the installation of billboards and activity information boards as well as Accountability as outlined in the form of accountability for budget use. Cultural values have been applied by village officials to avoid fraudulent behavior in managing Allocations Village Fund. With the Malay Teaching and Learning Culture which contains Islamic and customary values based on sharak and the book of Allah which is in the identity of the Malay people, this is a guide for the village community in Bukit Batu in carrying out all actions and activities including in the implementation of transparency and accountability in the management of ADD.Transparency and accountability related to honesty and responsibility, this is the same as what is contained in the Malay Teaching and Learning culture which contains the values of shidiq' (honesty), Amanah' (trustworthiness), tabligh (smart and energetic in acting) and fathonah in being accountable for an action.Keywords: Transparency , Accountability, Culture, Malay  Teaching and Learning, Village Fund Allocation Management
Pengaruh Independensi, Kompetensi dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah Soraya Annisa Nasution; Agustiawan Agustiawan; Della Hilia Anriva
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 (558.93 KB) | DOI: 10.35314/iakp.v3i2.2745

Abstract

This research aims to analyze partially and simultaneously the effect of independence, competence, and leadership style on the performance of the government’s internal auditors at Badan Pengawas Keuangan dan Pembangunan (BPKP) and the Inspectorate of Riau Province. This research is a quantitative descriptive type. The data source used is primary data. Data was collected by survey approach using a questionnaire method. The population in this research were all auditors at BPKP and the Inspectorate of Riau Province. The research sample is the entire population used in the study. Sampling was carried out using the saturated/census sampling method. The analytical technique used is multiple linier regression analysis and processed using SPSS 25 version software. The partial result shows that independence has no significant effect on auditor performance, competence has a significant effect on auditor performance and leadership style has a significant effect on auditor performance.Keywords: Independence, Competence, Leadership style, Auditor performance
Analisis Pemahaman dan Kepatuhan Wajib Pajak UMKM Tentang Kewajiban Perpajakan di Kecamatan Marpoyan Damai Pekanbaru Ika Wulandari; Sahlia Rambe
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 (725.84 KB) | DOI: 10.35314/iakp.v3i2.2933

Abstract

This study aims to determine and analyze understanding and compliance of taxpayers regarding tax obligations for SME’s in Marpoyan Damai District, Pekanbaru. The population in this study were 156 business owners and the data collection technique used was a questionnaire, the analysis prerequisite test used was the validity test and the reliability test. The results of the study show that the level of knowledge and understanding of taxpayers is categorized as good, for the level of compliance of taxpayers is categorized as sufficient while the ability of taxpayers to carry out their tax obligations is categorized as not good.Keywords:  Understanding of taxation, SME’s taxpayer Compliance, Tax Obligations 
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Consumer Goods dan Mining di Bursa Efek Indonesia (BEI) Periode 2018–2020 Fenina Niken Pratiwi; Aljufri Aljufri; Arini Arini
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 (623.45 KB) | DOI: 10.35314/iakp.v3i2.2904

Abstract

In general, companies have three main goals that are mutually sustainable: maximizing profits, prospering shareholders, and maximizing company values. This research intends to determine the value of consumer goods and mining sector companies in Indonesia Stock Exchange (IDX) during 2018-2020 based on: (1) investment decisions, (2)financing decisions, and (3)dividend policies. The sampling technique used is purposive sampling, and obtained 25 companies that met the criteria as research samples. The statistical method used is multiple linear regression analysis with SPSS version 25. The results show that funding decisions have a significant effect on firm value, while investment decisions and dividend policies have no significant effect on firm value.Keywords: dividend policy, firm value, funding decision, investment decision
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.
Implementasi Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah Oleh Badan Pemeriksa Keuangan Provinsi Sumatera Barat Pada Masa Pandemi Covid-19 Mila Sri Suryani; Nurhazana Nurhazana
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 (351.889 KB) | DOI: 10.35314/iakp.v3i2.2659

Abstract

This study aims to determine the implementation of the audit of local government financial statements by the BPK Representative of West Sumatra Province during the Covid-19 pandemic based on BPK Regulation No. 1 of 2017. This study also aims to determine the obstacles faced by the BPK Representative of West Sumatra Province in examining the financial statements of local government during the Covid-19 pandemic. This type of research is a mixed research method. Data collection techniques in this study were interviews, questionnaires, and documentation. The results showed that the BPK Representative Auditor for West Sumatra Province in examining the local government's financial statements, in general, was by BPK Regulation Number 1 of 2017 starting from the planning stage to the reporting stage. However, there are some technical differences in the implementation of the inspection carried out in 2020 from last year due to the Covid-19 pandemic. The differences that occurred at the West Sumatra Provincial Representative Office during the Covid-19 pandemic in reviewing local government financial reports from the planning, implementation, and reporting stages were carried out boldly. Obstacles faced by the BPK Representative of West Sumatra Province in examining local government financial statements during the Covid-19 pandemic, among others, difficulty obtaining data, limited interviews with auditees and related parties, relatively long document inspection, physical inspection, and limited goods checking.Keywords: Audit, Local Government, Financial Report
Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Pada Mahasiswa Program Studi Akuntansi Keuangan Publik Politeknik Negeri Bengkalis) Molita Sarafina; Fachroh Fiddin
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 (399.375 KB) | DOI: 10.35314/iakp.v3i2.2664

Abstract

One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (Assets, Debts, Capital, Income and Expenses). If the basis of accounting has been mastered well, everyone will definitely easily live and practice it. One way for a person to understand the basics of accountants is by choosing accounting as an elective major in formal education starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: Validity Test, Reliability Test, Normality Test, and Kruskall Wallis Test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital between students who come from the high school of science, high school of social studies, and vocational school of accounting has differences. then the level of understanding of the basic concepts of accounting regarding debt, income, and expenses between students who come from the science high school, social studies high school, and accounting vocational school has no difference and can be said to have the same assessment. Kruskall Wallis Test Results the asset has a significance value of 0.012 0.05 and a capital variable of 0.003 0.05, These results show that H1 and H3 were received. furthermore, the results of the Kruskall Wallis Test of debt have a significance value of 0.114 0.05, income of 0.143 0.05 and expenses of 0.152 0.05. These results show that H2, H4 and H5 are rejected       Keywords: Student Level of Understanding, Basic Concepts of Accounting, Assets, Debt, Capital, Income, and Expenses
Sistem dan Prosedur Akuntansi Pembelian Persediaan Bahan Baku Sparepart di PT. Bengkalis Dockindo Perkasa Gusti Eko Purnomo; Husni Mubarak
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 (351.516 KB) | DOI: 10.35314/iakp.v3i2.2672

Abstract

This study aims to find out about the accounting information systems and procedures for purchasing spare parts raw materials that are applied to PT. Bengkalis Dockindo Perkasa whether it is in accordance with standard operating procedures. This study uses a qualitative descriptive analysis method because the data concerning accounting and other data support this research. Based on the results of the research, the company has a minimum stock to repair ships and manufacture other products, but there are some raw materials that are not available in the warehouse due to requests from consumers, so the company must purchase raw materials in an indented manner through the selected supplier. The existence of an accounting information system that regulates the inventory purchasing process should be able to take into account when and how many companies will purchase spare parts raw material inventory. Due to uncertain orders from the field, it is difficult to estimate the company's raw material purchases.Keywords: Accounting information system, purchase of raw material inventory.

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