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

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Evaluasi Mekanisme Pengelolaan Retribusi Izin Usaha Perikanan sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bengkalis 评估渔业税收管理机制，以增加本摄政地区的原始收入
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-28 DOI: 10.35314/iakp.v2i2.2245
Fiska Riana Sari, Husni Mubarak
{"title":"Evaluasi Mekanisme Pengelolaan Retribusi Izin Usaha Perikanan sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bengkalis","authors":"Fiska Riana Sari, Husni Mubarak","doi":"10.35314/iakp.v2i2.2245","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2245","url":null,"abstract":"This study aims to determine the acceptance, management, efectiviness and factors that affect the fisheries business 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.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"35 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":"126967070","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 Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 2011 -2020年，一家健康行业企业治理对避税的影响
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-27 DOI: 10.35314/iakp.v2i2.2065
Faza Ariska, Dwi Fionasari, Mentari Dwi Aristi
{"title":"Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020","authors":"Faza Ariska, Dwi Fionasari, Mentari Dwi Aristi","doi":"10.35314/iakp.v2i2.2065","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2065","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126799164","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
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat pada Badan Amil Zakat Nasional Kabupaten Bengkalis 分析财务报表，以衡量孟加拉摄政阿米尔扎卡特国家扎卡特机构的财务表现
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2036
Rian Eka Nur Pertiwi, E. Wahyuni
{"title":"Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat pada Badan Amil Zakat Nasional Kabupaten Bengkalis","authors":"Rian Eka Nur Pertiwi, E. Wahyuni","doi":"10.35314/iakp.v2i2.2036","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2036","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132999709","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
Pengaruh Komite Pemantau Risiko (KPR) pada Kualitas Pelaporan Keuangan dan Biaya Auditor di Indonesia 风险监测委员会对财务报告质量和审计员成本的影响
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2166
Vanessa Annabelle, Rizky Eriandani
{"title":"Pengaruh Komite Pemantau Risiko (KPR) pada Kualitas Pelaporan Keuangan dan Biaya Auditor di Indonesia","authors":"Vanessa Annabelle, Rizky Eriandani","doi":"10.35314/iakp.v2i2.2166","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2166","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126967182","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
Analisis Kesehatan Keuangan dan Prediksi Kebangkrutan Perusahaan PT Pertamina (persero) Periode 2017-2020 财务健康分析和2018 -2020年间PT Pertamina公司破产预测
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2244
Achtikah Achtikah, E. Wahyuni
{"title":"Analisis Kesehatan Keuangan dan Prediksi Kebangkrutan Perusahaan PT Pertamina (persero) Periode 2017-2020","authors":"Achtikah Achtikah, E. Wahyuni","doi":"10.35314/iakp.v2i2.2244","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2244","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133251328","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
Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru) 使用E-Filing、标签箱和纳税人合规(Pekanbaru市案例研究)的影响
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2074
M. Arief, Dwi Fionasari, Adriyanti Agustina Putri, Wira Ramashar
{"title":"Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru)","authors":"M. Arief, Dwi Fionasari, Adriyanti Agustina Putri, Wira Ramashar","doi":"10.35314/iakp.v2i2.2074","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2074","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124586947","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
Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis 区域激励基金在支持该地区某些表现方面的成效
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2246
Synta Synta, Nurhazana Nurhazana
{"title":"Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis","authors":"Synta Synta, Nurhazana Nurhazana","doi":"10.35314/iakp.v2i2.2246","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2246","url":null,"abstract":"This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128411382","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
Sikap Pajak, Kesadaran Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 Covid-19大流行期间的税收态度、税收意识、税收知识和纳税人合规
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2022-01-13 DOI: 10.35314/iakp.v2i2.2279
Mila Putri Maria, Siti Nurlaela
{"title":"Sikap Pajak, Kesadaran Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak di Masa Pandemi Covid-19","authors":"Mila Putri Maria, Siti Nurlaela","doi":"10.35314/iakp.v2i2.2279","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2279","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115918929","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
Analisis Pengukuran Kinerja Operasional Rumah Sakit Bakti Timah Pangkalpinang dengan Pendekatan Balanced Scorecard 分析了pinang仓库操作性能测量的分析结果，采用了平衡记分卡的方法
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-07-17 DOI: 10.35314/iakp.v2i2.2247
Medinal Medinal
{"title":"Analisis Pengukuran Kinerja Operasional Rumah Sakit Bakti Timah Pangkalpinang dengan Pendekatan Balanced Scorecard","authors":"Medinal Medinal","doi":"10.35314/iakp.v2i2.2247","DOIUrl":"https://doi.org/10.35314/iakp.v2i2.2247","url":null,"abstract":"This study is aim to analyze of Operational Performance Measurement using Balanced Scorecard method.  Subject of this research is RSBT Pangkalpinang. This balanced scorecard is a tool that showed the hospital performance based on four perspectives namely financial, customer, internal business process, and learning and growth perspective. This research uses a quantitative-descriptive method. This study using primary and secondary data from 2018-2020. Primary data collection techniques through the distribution of questionnaires and interviews with respondents. \u0000The results of the analysis prove that the overall operational performance assessment at the RSBT Pangkalpinang  uses a balanced score card that is satisfying and has a good performance mesurement.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125660715","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
Efektivitas Anggaran Belanja Desa dalam Peningkatan Pembangunan Manusia (Studi analisis di Desa Sepahat, kec. Bandar Laksamana) 农村预算在改善人类发展方面的有效性(kec城市经理分析)。赌徒上将)
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1913
Husni Mubarak, N. Nuraini
{"title":"Efektivitas Anggaran Belanja Desa dalam Peningkatan Pembangunan Manusia (Studi analisis di Desa Sepahat, kec. Bandar Laksamana)","authors":"Husni Mubarak, N. Nuraini","doi":"10.35314/IAKP.V2I1.1913","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1913","url":null,"abstract":"This research pu r po s ed to d etermine the effectiveness of village budget absorption and the constraints faced in achieving human development in Sepahat Village. This research is qualitative descriptive carried out in the Bandar Laksamana sub-District in Sepahat Village. Data collection was conducted ou t by interview, observation and documentation. Results of this research is, based on the measurement of effectiveness, the effectiveness of the village budget in increase human development in Sepahat Village with the highest effectiveness in 2019, namely 96% with the effective category, while the effectiveness was the lowest occurred in 2017, namely only 57% of the budgeted category was not effective and for 2018 the effectiveness of the village budget in increasing development. The number of people in Sepahat Village was higher than in 2017 and lower than the year 2019, which is 80% with a fairly effective category. So it can be said that the effectiveness of the village budget in improving human buildings in Sepahat Village has increased every year. The obstacles faced in human development in Sepahat Village are the first lack of disbursement of village funds, limited availability of facilities, and supervision of the village government. For the next Researchers are then expected to be able to measure what factors and efforts have been made so as to make significant changes.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130520722","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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