cover
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
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
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 72 Documents
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.243 KB) | DOI: 10.35314/iakp.v2i1.1918

Abstract

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.
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 Core Self Evaluations dan Gaya Kepemimpinan Terhadap Kinerja Auditor (Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau) Agustiawan Agustiawan; Ari Irawan; Rama Gita Suci
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.133 KB) | DOI: 10.35314/.v1i2.1733

Abstract

The purpose of this study is to examine the effect of core self evaluations and leadership styles on auditor performance. The population were auditors who worked in Indonesia Supreme Audit Institution, Riau Province branch, with as many as 64 auditors. This study is a population study, so the sample consisted of 64 auditors. The data used are primary data, which was done by using survey methods with questionnaire techniques. The data processing method used is multiple linear regression. Based on the results, it can be concluded that locus of control, emotional stability, self esteem, self efficacy and leadership style variables influence auditor performance Keywords: Locus of control, emotional stability, self esteem, self efficacy, leadership style   and auditor performance.
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
Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model Nurhazana Nurhazana; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.843 KB) | DOI: 10.35314/iakp.v1i1.1421

Abstract

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.
Analisis Kesehatan Keuangan dan Prediksi Kebangkrutan Perusahaan PT Pertamina (persero) Periode 2017-2020 Achtikah Achtikah; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.658 KB) | DOI: 10.35314/iakp.v2i2.2244

Abstract

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.
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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.219 KB) | DOI: 10.35314/iakp.v2i1.1928

Abstract

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. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance
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.