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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 72 Documents

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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%.

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

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

Implementasi Akuntansi Agrikultur Pada Badan Usaha Milik Desa (BUM Desa) Kencana Mandiri Desa Tanjung Belit Neli Agustin; Fachroh Fiddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This research purpose to find out the recognition, measurement, and disclosure of biological assets and agricultural products in accordance with PSAK 69 at BUM Desa Kencana Mandiri. The types of data used in this study are quantitative and qualitative data. Data collection techniques are interviews and documentation. This type of research is qualitative research. As for the results of the research shows that BUM Desa Kencana Mandiri has not made recognition, measurement, and disclosure of biological assets or agricultural products in accordance with PSAK 69, this is seen from the absence of the presentation of biological asset accounts or agricultural products on the balance sheet that has been presented by the treasurer of BUM Desa Kencana Mandiri.

Evaluasi Mekanisme Pengelolaan Retribusi Izin Usaha Perikanan sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bengkalis Fiska Riana Sari; Husni Mubarak
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

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.

Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis Novira Sartika; Karina Krisnanda
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been implemented very well. In fact that there are many new objects and subjects of PBB-P2 not registered yet. In addition, investment policies and cooperation with private companies and regional companies have not been made to create new business areas as a new tax objects and new tax subjects. There are several obstacles in implementing the intensification and extensification policy of PBB-P2 in Bengkalis Regency such as limited number of PBB-P2 managers in Bapenda Bengkalis Regency, coordination with regional apparat that manages licenses has not gone well, coordination with goverment of the villages has not gone well, a mobile car for payment of PBB-P2 has been damaged, and also a low awareness of public for the sanctions that have been given.

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.

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

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 Â affect on accounting conservatism in transportation sector companies on the IDX.Â Keywords: Financial Distress, Tax Insentif, and Accounting Conservatism.

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

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

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.Â Keywords: prevention fraud, competency, internal control system

Proses Penyusunan APB Desa Pemerintah Desa Tanjung Datuk Kecamatan Siak Kecil Aras Perma; Suharyono Suharyono
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was drafting APBDes Of procesing, the role of community and officials village and constraints in the process of making APBDes. The type date research using case study in qualitative method. This research is find (1) Preparation of the APBDes in Tanjung Datuk Village has been applied accordance with Permendagri No.20 year 2018 matter than Village Financial Management and Permendagri No.114 year 2014 matter than village financial management (2) The contribution of village government official and the society was still lacked in the view of the lacked of participant from Tanjung Datuk village society in various field of activities in the village. Especially, in the development sector. (3) abstacles in the process of darfting in APBDes namely, the delay in transfer of village fund allocation (ADD).

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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

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Abstract

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Abstract

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

Abstract

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