This study aims to determine and analyze understanding and compliance of taxpayers regarding tax obligations for SME’s in Marpoyan Damai District, Pekanbaru from February to May 2022. The population in this study was 194 respondents (SME’s) with details of 156 respondents who filled out the questionnaire and there were 38 respondents who did not respond. The data collection technique used was a questionnaire, the prerequisite analysis test used was the validity test and the reliability test. The results of the study show that the level of knowledge and understanding of taxpayers is categorized as good, for the level of compliance of taxpayers is categorized as sufficient while the ability of taxpayers to carry out their tax obligations is categorized as not good
{"title":"Analisis Pemahaman dan Kepatuhan Wajib Pajak UMKM Tentang Kewajiban Perpajakan di Kecamatan Marpoyan Damai Pekanbaru","authors":"Ika Wulandari, Sahlia Rambe","doi":"10.35314/iakp.v3i2.2933","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2933","url":null,"abstract":"This study aims to determine and analyze understanding and compliance of taxpayers regarding tax obligations for SME’s in Marpoyan Damai District, Pekanbaru from February to May 2022. The population in this study was 194 respondents (SME’s) with details of 156 respondents who filled out the questionnaire and there were 38 respondents who did not respond. The data collection technique used was a questionnaire, the prerequisite analysis test used was the validity test and the reliability test. The results of the study show that the level of knowledge and understanding of taxpayers is categorized as good, for the level of compliance of taxpayers is categorized as sufficient while the ability of taxpayers to carry out their tax obligations is categorized as not good","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117302644","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}
{"title":"Transparansi dan Akuntabiltas Pengelolaan Alokasi Dana Desa dengan Budaya Tunjuk Ajar Melayu di Desa Bukit Batu Kecamatan Bukit Batu Bengkalis","authors":"Desi Rusfiani, Ria Nelly Sari, Yesi Mutia Basri","doi":"10.35314/iakp.v3i2.2902","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2902","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125603723","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}
This study aims to find out about the accounting information systems and procedures for purchasing spare parts raw materials that are applied to PT. Bengkalis Dockindo Perkasa whether it is in accordance with standard operating procedures. This study uses a qualitative descriptive analysis method because the data concerning accounting and other data support this research. Based on the results of the research, the company has a minimum stock to repair ships and manufacture other products, but there are some raw materials that are not available in the warehouse due to requests from consumers, so the company must purchase raw materials in an indented manner through the selected supplier. The existence of an accounting information system that regulates the inventory purchasing process should be able to take into account when and how many companies will purchase spare parts raw material inventory. Due to uncertain orders from the field, it is difficult to estimate the company's raw material purchases.Keywords: Accounting information system, purchase of raw material inventory.
{"title":"Sistem dan Prosedur Akuntansi Pembelian Persediaan Bahan Baku Sparepart di PT. Bengkalis Dockindo Perkasa","authors":"Gusti Eko Purnomo, Husni Mubarak","doi":"10.35314/iakp.v3i2.2672","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2672","url":null,"abstract":"This study aims to find out about the accounting information systems and procedures for purchasing spare parts raw materials that are applied to PT. Bengkalis Dockindo Perkasa whether it is in accordance with standard operating procedures. This study uses a qualitative descriptive analysis method because the data concerning accounting and other data support this research. Based on the results of the research, the company has a minimum stock to repair ships and manufacture other products, but there are some raw materials that are not available in the warehouse due to requests from consumers, so the company must purchase raw materials in an indented manner through the selected supplier. The existence of an accounting information system that regulates the inventory purchasing process should be able to take into account when and how many companies will purchase spare parts raw material inventory. Due to uncertain orders from the field, it is difficult to estimate the company's raw material purchases.Keywords: Accounting information system, purchase of raw material inventory.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121092773","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}
{"title":"Implementasi Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah Oleh Badan Pemeriksa Keuangan Provinsi Sumatera Barat Pada Masa Pandemi Covid-19","authors":"Mila Sri Suryani, Nurhazana Nurhazana","doi":"10.35314/iakp.v3i2.2659","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2659","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115751198","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}
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..
{"title":"Determinan Keberhasilan Usaha Mikro Kecil Menengah (UMKM) Pada Kecamatan Mandau","authors":"Winda Kusrianti, E. Wahyuni","doi":"10.35314/iakp.v3i2.2657","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2657","url":null,"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..","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123562491","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}
The economy in Indonesia is dominated by business activities based on micro, small and medium enterprises (MSMEs). This business group has proven capable of making a significant contribution to MSME taxpayers. The increasing number of MSMEs from year to year provides an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection was a questionnaire. The population in this study were 4,095 individual MSME taxpayers in the city of Pekanbaru who were registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results show that tax incentive policies, tax digitization and tax sanctions partially have a positive effect on MSME taxpayer compliance
{"title":"Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM","authors":"Rizana Fitria, Dwi Fionasari, D. Sari","doi":"10.35314/iakp.v3i2.2945","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2945","url":null,"abstract":"The economy in Indonesia is dominated by business activities based on micro, small and medium enterprises (MSMEs). This business group has proven capable of making a significant contribution to MSME taxpayers. The increasing number of MSMEs from year to year provides an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection was a questionnaire. The population in this study were 4,095 individual MSME taxpayers in the city of Pekanbaru who were registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results show that tax incentive policies, tax digitization and tax sanctions partially have a positive effect on MSME taxpayer compliance","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124302542","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}
Soraya Annisa Nasution, A. Agustiawan, Della Hilia Anriva
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
本研究旨在分析独立、能力和领导风格对政府内部审计员在巴丹Pengawas Keuangan dan Pembangunan (BPKP)和廖内省监察局绩效的影响。本研究为定量描述性研究。使用的数据源是主数据。采用问卷调查法收集数据。本研究的人口都是BPKP和廖内省监察局的审计员。研究样本是研究中使用的全部人口。抽样采用饱和/普查抽样方法。分析方法为多元线性回归分析，使用SPSS 25版软件进行处理。部分结果表明，独立性对审计师绩效无显著影响，胜任力对审计师绩效有显著影响，领导风格对审计师绩效有显著影响。关键词:独立性，胜任力，领导风格，审计师绩效
{"title":"Pengaruh Independensi, Kompetensi dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah","authors":"Soraya Annisa Nasution, A. Agustiawan, Della Hilia Anriva","doi":"10.35314/iakp.v3i2.2745","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2745","url":null,"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","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"431 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116403937","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}
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 multiple linear regression analysis using SPSS software. The results of this study indicate that financial distress and tax insentif affect on accounting conservatism in transportation sector companies on the IDX
{"title":"Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019)","authors":"Rasmon Rasmon, Safrizal Safrizal","doi":"10.35314/iakp.v3i2.2898","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2898","url":null,"abstract":"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 multiple linear regression analysis using SPSS software. The results of this study indicate that financial distress and tax insentif affect on accounting conservatism in transportation sector companies on the IDX","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"19 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128950455","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}
One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (assets, debts, capital, income, and expenses). If the basis of accounting has been well mastered, everyone will definitely be able to live and practice it. One way for a person to understand the basics of accounting is by choosing accounting as an elective major in formal education, starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: the validity test, reliability test, normality test, and Kruskall Wallis test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital among students who come from the high school of science, the high school of social studies, and the vocational school of accounting has differences. The level of understanding of basic accounting concepts such as debt, income, and expenses among students from science high school, social studies high school, and accounting vocational school then has no difference and can be said to be the same. Kruskall Wallis Test Results The asset has a significance value of 0.012 and a capital variable of 0.003, These results show that H1 and H3 were received. Further, the results of the Kruskall Wallis Test of debt have a significance value of 0.114, income of 0.143, and expenses of 0.152. These results show that H2, H4, and H5 are rejected.
掌握会计科学的关键之一是理解会计的基本概念(资产、债务、资本、收入和费用)。如果会计的基础掌握得很好，每个人都一定能够生活和实践。一个人了解会计基础知识的一种方法是选择会计作为正规教育的选修专业，从中等教育到高等教育(Wardiningsih, 2020)。本研究采用的方法是定量描述法。使用的样本技术是按比例分层随机抽样，即首先根据其特征进行分类，即基于高中教育背景，即学生的原籍学校(SMA IPA, SMA IPS, SMK AKUNTANSI)。使用的数据分析包括:效度检验、信度检验、正态性检验和Kruskall Wallis检验。本研究结果显示，来自理科高中、社会科学高中和会计职业学校的学生对资产和资本会计基本概念的理解水平存在差异。科学高中、社会高中和会计职业学校的学生对债务、收入和费用等基本会计概念的理解水平没有差异，可以说是相同的。Kruskall Wallis检验结果资产的显著性值为0.012，资本变量为0.003，这些结果表明H1和H3得到了接收。此外，债务的Kruskall Wallis检验结果的显著性值为0.114，收入的显著性值为0.143，费用的显著性值为0.152。结果表明H2、H4和H5均被排斥。
{"title":"Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Pada Mahasiswa Program Studi Akuntansi Keuangan Publik Politeknik Negeri Bengkalis)","authors":"Molita Sarafina, Fachroh Fiddin","doi":"10.35314/iakp.v3i2.2664","DOIUrl":"https://doi.org/10.35314/iakp.v3i2.2664","url":null,"abstract":"One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (assets, debts, capital, income, and expenses). If the basis of accounting has been well mastered, everyone will definitely be able to live and practice it. One way for a person to understand the basics of accounting is by choosing accounting as an elective major in formal education, starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: the validity test, reliability test, normality test, and Kruskall Wallis test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital among students who come from the high school of science, the high school of social studies, and the vocational school of accounting has differences. The level of understanding of basic accounting concepts such as debt, income, and expenses among students from science high school, social studies high school, and accounting vocational school then has no difference and can be said to be the same. Kruskall Wallis Test Results The asset has a significance value of 0.012 and a capital variable of 0.003, These results show that H1 and H3 were received. Further, the results of the Kruskall Wallis Test of debt have a significance value of 0.114, income of 0.143, and expenses of 0.152. These results show that H2, H4, and H5 are rejected.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116429942","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}
{"title":"Pengendalian Internal Persediaan Obat-Obatan Pada Instalasi Farmasi Rumah Sakit Umum Daerah Kota Dumai","authors":"Muhammad Amrin Hakim, Rosmida Rosmida","doi":"10.35314/iakp.v3i1.2465","DOIUrl":"https://doi.org/10.35314/iakp.v3i1.2465","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"4 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":"114180403","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}
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