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.
{"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}
{"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}
{"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}
{"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}
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
{"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}
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. The 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.
{"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}
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.
{"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}
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