Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan最新文献_第5页

Pengaruh Pemberian Pinjaman Modal Usaha Terhadap Peningkatan Pendapatan Pelaku Usaha (Studi Kasus Pada Usaha Perdagangan Di Desa Tameran) 资本贷款对企业收益增加的影响(塔穆兰村的贸易案例研究)

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1855

Irawan Fakhrudin Mahalizikri, Herbi Herbi

{"title":"Pengaruh Pemberian Pinjaman Modal Usaha Terhadap Peningkatan Pendapatan Pelaku Usaha (Studi Kasus Pada Usaha Perdagangan Di Desa Tameran)","authors":"Irawan Fakhrudin Mahalizikri, Herbi Herbi","doi":"10.35314/IAKP.V2I1.1855","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1855","url":null,"abstract":"This research was carried out on tameran village trading business titled \"Effect of Business Capital Lending on Increasing Income of Business Estimation\"(Case Study on Trading Business in Tameran Village). In the preparation of this Thesis, the author only restricts to businesses that need funds or venture capital in 2018-2020. Capital borrowers aim to provide additional business capital in Tameran village. In this arrangement, to be able to find out the results of this study the author uses a quantitative methodology to determine the results between the two variables. Data collection was carried out by giving questionnaires totaling 76 respondents, which were distributed to business actors who borrowed funds. Based on the coefficient of determination test with the R Square value of SPSS Version 23, which is equal to 0.898, this figure is also called the coefficient of determination. The magnitude of the number 0.898 is the same as 89.8%. This means that 89.8% of the business capital variable affects the business income variable. While the rest (100% -89.8%), namely 10.2% of business capital, is influenced by other variables that are not included in this research model. Meanwhile, for T count> T Table, which is 25,527> 1.99, it means that H0 is rejected and Ha is accepted.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"618 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":"126910917","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

Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis)

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1915

Novira Sartika, M. Lazuardi

{"title":"Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis)","authors":"Novira Sartika, M. Lazuardi","doi":"10.35314/IAKP.V2I1.1915","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1915","url":null,"abstract":"The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability st ep . This is evidenced in both st eps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa , inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling. Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa .","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"33 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":"126683850","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 Beta Saham, Debt to Equity Ratio dan Return On Asset terhadap Return Saham (Studi Kasus pada Saham-Saham LQ45 Periode 2018 – 2019)

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1786

Indah Pratiwi, Wahid Wachyu Adi Winarto

引用次数: 1

Implementasi The Law of Repetition untuk Meningkatkan Kompetensi Mahasiswa dalam Membuat Laporan Keuangan Berbasis SAK ETAP 通过重复法，提高学生在紧急财政报告上的能力

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1496

J. Juliana, Rosmida Rosmida

引用次数: 0

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018 分析影响2018年至2018年摄政/城市财政业绩的因素

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1928

D. Sukma, Annie Mustika Putri, M. Ahyaruddin

引用次数: 0

Analisis Penerapan Sistem Pengendalian Internal atas Pengelolaan Barang Milik Negara pada Kantor Wilayah Kementerian Hukum dan HAM Provinsi Bangka Belitung 分析了日本外交部(jabelitung)地方法律和财产权管理的内部控制系统的应用

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1918

Novika Novika

引用次数: 1

Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Kabupaten Bengkalis Tahun 2015 – 2019

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1920

Rosmida Rosmida, Julaidah Julaidah

{"title":"Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Kabupaten Bengkalis Tahun 2015 – 2019","authors":"Rosmida Rosmida, Julaidah Julaidah","doi":"10.35314/IAKP.V2I1.1920","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1920","url":null,"abstract":"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 people’s welfare. Keywords: Tax, PBB-P2, PAD, Bengkalis.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"15 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":"130808506","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

Konsep Value For Money untuk Pengukuran Kinerja pada Kantor Imigrasi Pangkalpinang 海军部移民局绩效测量的价值价值

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1919

Yunita Maharani, R. Sari

引用次数: 2

Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu 燕窝税收入的有效性及其对上游罗干县税的贡献

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2021-06-30 DOI: 10.35314/IAKP.V2I1.1927

Dwi Fionasari, Adriyanti Agustina Putri, Fachrizon Fachrizon

{"title":"Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu","authors":"Dwi Fionasari, Adriyanti Agustina Putri, Fachrizon Fachrizon","doi":"10.35314/IAKP.V2I1.1927","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1927","url":null,"abstract":"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 Swallow’s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue of 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 bird’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 bird’s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019 show moderate criteria, this is because the contribution percentage is less than 10%. Keywords: Effectiveness, Contribution, Swallow’s Nest Tax, Local Revanue","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"26 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":"114676628","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

Mekanisme Penyaluran Dana Alokasi Khusus (DAK) Fisik dan Dana Desa Melalui Kantor Pelayanan Perbendaharaan Negara Dumai pada Wilayah Bayar Kabupaten Bengkalis 具体的(DAK)物理拨款和村庄资金分配机制，通过国家财政部在班加里斯地区

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Pub Date : 2020-12-30 DOI: 10.35314/.V1I2.1492

Yuliana Syahfitri, E. Wahyuni

{"title":"Mekanisme Penyaluran Dana Alokasi Khusus (DAK) Fisik dan Dana Desa Melalui Kantor Pelayanan Perbendaharaan Negara Dumai pada Wilayah Bayar Kabupaten Bengkalis","authors":"Yuliana Syahfitri, E. Wahyuni","doi":"10.35314/.V1I2.1492","DOIUrl":"https://doi.org/10.35314/.V1I2.1492","url":null,"abstract":"This study aims to describe the mechanism for disbursing Physical Spesific Allocation Funds and Village Funds and revealing problems that arise in the implementation of disbursing Physical and Village Allocation Funds at the Dumai State Treasury Service Office in the pay areas of Bengkalis Regency. This type of research is a qualitative descriptive approach to data checking and interpretation. Data collection techniques performed consisted of interviews and documentation. The data analysis technique used is descriptive analysis. The results of this study indicate that the mechanism for the distribution of Physical Spesific Allocation Fund at the State Treasury Service Office is carried out in stages, at the same time, and at the same time as a recommendation. The disbursement of Physical Spesific Allocation Funds which is carried out in stages consists of three phases, in phase I distributed at the latest in February and no later than July 2019 at 25%, at stage II distributed at the fastest in April and no later than 31 October 2019 at 45%, and in stage III it is distributed as much as the difference between the amount of funds that have been distributed up to stage II. Then for the Distribution of Village Funds is also carried out in stages, in phase I distributed the fastest in January and no later than June 2019 at 20%, in phase II it will be distributed the fastest in March and no later than 21 July 2019 by 40%, and phase III will be distributed the fasted in July until the end of the fiscal year in December by 40%.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127717775","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

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

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