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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan最新文献

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Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-08-23 DOI: 10.35314/iakp.v3i1.2312
Dizza Yolanda, Yesi Mutia Basri, Rheny Afriana Hanif
{"title":"Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban","authors":"Dizza Yolanda, Yesi Mutia Basri, Rheny Afriana Hanif","doi":"10.35314/iakp.v3i1.2312","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2312","url":null,"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","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129942201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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) 影响学生作弊意图的因素(D-IV学习计划学生经验研究2017-2019届公共财务会计专业)
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-08-23 DOI: 10.35314/iakp.v3i1.2466
M. Shodiq, Rosmida Rosmida
{"title":"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)","authors":"M. Shodiq, Rosmida Rosmida","doi":"10.35314/iakp.v3i1.2466","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2466","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129301276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Efektivitas Anggaran Penanganan Sampah Pasca Covid-19 Studi Pada Dinas Lingkungan Hidup Kabupaten Bengkalis Tahun 2020 2020年孟加拉区环境服务中心研究后废物处理预算有效性
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2565
Husni Mubarak, Liska Rahmadani
{"title":"Efektivitas Anggaran Penanganan Sampah Pasca Covid-19 Studi Pada Dinas Lingkungan Hidup Kabupaten Bengkalis Tahun 2020","authors":"Husni Mubarak, Liska Rahmadani","doi":"10.35314/iakp.v3i1.2565","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2565","url":null,"abstract":"During the Covid-19, 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.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116329073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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) 根据2010年第71届政府条例，可及可及的财务报表(民政事务个案研究和孟加拉摄政民事记录)对财务报表的影响
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2202
Dariana Dariana, Jamiatul Jamiatul
{"title":"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)","authors":"Dariana Dariana, Jamiatul Jamiatul","doi":"10.35314/iakp.v3i1.2202","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2202","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126204113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Manajemen Risiko Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2020) 公司风险管理和企业规模对公司价值的影响(2014 -2020年上市印尼证券交易所矿业公司的研究)
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2087
Yunia Kurniasih
{"title":"Pengaruh Manajemen Risiko Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2020)","authors":"Yunia Kurniasih","doi":"10.35314/iakp.v3i1.2087","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2087","url":null,"abstract":"An increase in a company's high value will reflect a stable stock value and a long-term increase. With the problems that occur related to the value of the company reflected through the stock price of mining companies, it is explained through the mining stock price index that has decreased in price. This research aims to empirically test the influence of corporate risk management and the size of the company on the value of the company. The sample collection method uses purposive sampling. The sample in this study was a mining company listed on the Indonesia stock exchange (IDX) during 2017-2020, a sample taken by 49 companies. The data analysis used is multiple linear regression using SPSS software version 25. The results of the study partially showed that the company's risk management had no effect on the value of the company, and the size of the company had an effect on the value of the company. Simultaneously, all independent variables in this research affect the value of the company.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126772396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cover, Dewan Redaksi, dan Daftar Isi 封面，编辑委员会和目录
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i2.3125
Dewan Redaksi
{"title":"Cover, Dewan Redaksi, dan Daftar Isi","authors":"Dewan Redaksi","doi":"10.35314/iakp.v3i2.3125","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.3125","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129798033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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 知识资本影响、业务风险、贸易协议和不向在印尼证券交易所上市的图书银行第四银行的财务表现提出指控
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2568
Yayu Kusdiana
{"title":"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","authors":"Yayu Kusdiana","doi":"10.35314/iakp.v3i1.2568","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2568","url":null,"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.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127108450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan 定性研究:Tax中心对个人税收合规的作用与税收法规和谐一致的执行
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2436
I. Faisol, K. N. L. Chamalinda
{"title":"Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan","authors":"I. Faisol, K. N. L. Chamalinda","doi":"10.35314/iakp.v3i1.2436","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2436","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"31 19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117242374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Prevention Fraud Pengelolaan Dana BUMDes dengan Sistem Pengendalian Internal sebagai Moderasi 以温和的内部控制系统为基础的欺诈资金管理
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-06-30 DOI: 10.35314/iakp.v3i1.2505
Safrizal Safrizal
{"title":"Prevention Fraud Pengelolaan Dana BUMDes dengan Sistem Pengendalian Internal sebagai Moderasi","authors":"Safrizal Safrizal","doi":"10.35314/iakp.v3i1.2505","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2505","url":null,"abstract":"This study aims to determine the factors that influence fraud prevention by using the competency variable moderated by the internal control system. This type of research is quantitative with primary data sources (questionnaires) conducted in a sub-district in the Meranti Islands Regency, Riau. The research population is BUMDes with a saturated sample technique (survey) of 12 BUMDes involving respondents as informants. data analysis technique using simple regression and moderating regression analysis. The results of the study indicate that competence has an effect on fraud prevention, while through moderating regression analysis, it shows that the internal control system is not able to moderate competence in fraud prevention..","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133271732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dampak Diversifikasi Perusahaan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Manufaktur 公司多样化和资本结构对制造业财务绩效的影响
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-28 DOI: 10.35314/iakp.v2i2.2081
R. Safitri
{"title":"Dampak Diversifikasi Perusahaan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Manufaktur","authors":"R. Safitri","doi":"10.35314/iakp.v2i2.2081","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2081","url":null,"abstract":"This study aims to determine whether diversification and capital structure affect the financial performance of manufacturing companies . The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020, which are 195 companies. The sampling technique used was purposive sampling. So the sample in the study as many as 53 companies. The type of data used in this study is quantitative data in the form of secondary data with collection techniques using documentation. The data analysis technique used multiple regression and tested using t test and f test. The result of the research shows that the diversification of the company has an influence on the financial performance of the manufacturing company . The higher the Company's Diversification , the higher the Financial Performance of the Company. Capital structure has an influence on the Financial Performance of Manufacturing Companies . The higher the capital structure , the higher the financial performance of the company. Company diversification and capital structure affect the financial performance of manufacturing companies . The higher the company's diversification and capital structure , the higher the financial performance of the manufacturing company .","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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