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INDONESIA
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Published by Universitas Bina Bangsa
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 426 Documents
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PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BISNIS FRANCHISE: Studi Kasus pada Franchise Berindonesia Suko Ketapang Sidoarjo Yustira Dwi Julianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.115

Abstract

AbstrakA franchise is an agreement that binds both parties in which one of the parties to the agreement will have the right to use intellectual property, including to sell goods or services by compensating the other party under several agreements. The word franchise itself is taken from two words, namely wara which means more while profit means profit.With the development of the franchise industry in Indonesia, every franchisor must be able to submit financial reports in accordance with general accounting standards. It is intended that prospective franchisors are interested and believe in investing their capital in the franchise business. In general, financial statements are accounting reports that primarily provide financial information for interested parties to consider in the decision-making process.The purpose of this study is to explore the importance of accounting records and financial statements in a franchise business. The type of research used by the author in this study is a qualitative research method. The results showed that the Indonesian franchise did not meet accounting standards in the preparation of its financial statements. Franschise Berindonesia does not compile detailed and comprehensive financial statements, only a simple income statement and capital change report. This shows that the recording and preparation of financial statements according to accounting standards has not been carried out in Indonesian franchises.Keywords: Franchising, Financial Statements, Accounting StandardsAbstrakWaralaba adalah perjanjian yang mengikat kedua belah pihak di mana salah satu pihak dalam perjanjian akan memiliki hak untuk menggunakan kekayaan intelektual, termasuk untuk menjual barang atau jasa dengan memberikan kompensasi kepada pihak lain berdasarkan beberapa perjanjian. Kata franchise sendiri diambil dari dua kata yaitu wara yang artinya lebih sedangkan profit artinya keuntungan. Dengan semakin berkembangnya industri waralaba di Indonesia, setiap pemilik waralaba harus dapat mengajukan laporan keuangan sesuai dengan standar akuntansi umum. Hal ini bertujuan agar calon franchisor tertarik dan percaya untuk menanamkan modalnya dalam bisnis franchise. Secara umum, laporan keuangan adalah laporan akuntansi yang utamanya menyediakan informasi keuangan bagi pihak-pihak yang berkepentingan untuk dipertimbangkan dalam proses pengambilan keputusan.Tujuan dari penelitian ini adalah untuk mengeksplorasi pentingnya pencatatan akuntansi dan laporan keuangan dalam bisnis waralaba. Jenis penelitian yang digunakan penulis dalam penelitian ini adalah metode penelitian kualitatif. Hasil penelitian menunjukkan bahwa franchise Indonesia tidak memenuhi standar akuntansi dalam penyusunan laporan keuangannya. Franschise Berindonesia tidak menyusun laporan keuangan yang rinci dan komprehensif, hanya laporan laba rugi dan laporan perubahan modal yang sederhana. Hal ini menunjukkan bahwa pencatatan dan penyusunan laporan keuangan menurut standar akuntansi belum dilakukan pada franchise Indonesia.Kata kunci : Waralaba, Laporan Keuangan, Standar Akuntansi
ANALISIS STRATEGI DAN PENYUSUNAN LAPORAN KEUANGAN PADA BANK MINI: Studi Kasus di Bank Mini MI Plus Darul Hikmah Kalijaten-Taman-Sidoarjo Virda Kurnia Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.116

Abstract

Mini bank is a means or place for students to save their money with an unspecified amount. This mini bank is not only a facility for students, but also teachers and education staff can save in this mini bank. Fund management gives a very influential contribution to the success of the implementation of education. Educational institutions are allowed to carry out financial self-management by referring to the standards set by the government. Therefore, educational institutions develop strategies in the development of financial administration management. The purpose of this study is to find out what strategies are used in mini banks and how to prepare financial reports. The method used in this research is to use a qualitative descriptive method. The results of this study indicate that the strategy chosen to promote the performance of mini-bank practices is very much needed, besides that the process of preparing financial reports still uses a manual system by recording them into a ledger. This was done because the mini bank at MI Plus Darul Hikmah had collaborated with Bank Syari'ah Indonesia (BSI), and the records were only used as evidence that students had saved their money in the mini bank
PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDITOR SWITCHING, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Lukita Wahyu Kristiana; Dea Annisa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.118

Abstract

This study aims to examine whether institutional ownership, auditor switching, and financial distress have an effect on audit delay in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted is quantitative research using associative methods. The research sample was determined using purposive sampling technique, so that a sample of 34 companies could be produced with a total of 102 observational data. The regression analysis test used was descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data analysis and hypothesis testing. The results of the study prove that institutional ownership and financial distress have a significant negative effect on audit delay. Meanwhile, auditor switching has no effect on audit delay
ANALISIS KINERJA KEUANGAN PADA PT PESONA PERMAI FLORES-NTT Irmina Paulina Nende Day
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.121

Abstract

The purpose of this study was to observe and analyze how the financial performance of PT. PESONA PERMAI FLORES-NTT by analyzing activity and profitability indicators. The survey method is a survey that conducts online interviews with executives and company employees by telephone, and a survey that uses literature and writings that are closely related to the subject of writing, with the aim of obtaining the underlying theory. To discuss the problem under investigation. The results showed an increase in activity indicators, including receivables turnover, inventory turnover, and total asset turnover, although there was a slight decrease in total asset turnover from 0.11 to 1,90 in 2021. There was an increase. On the other hand, the rate of return which includes gross profit margin, net profit margin, and rate of return on investment increased from 2019 to 2021
AUDIT SISTEM INFORMASI AKUNTANSI SIKLUS PENGELUARAN PADA PT. LAGIO FURNITURE Royyan Saleh
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.122

Abstract

The rapid development of technology makes everything easier. Many companies have also benefited from this technological development. Likewise with the company's accounting system that uses information technology in the form of an accounting information system (AIS). Lagio Furniture is a company engaged in the production of furniture for the elite. Information systems are an important part in making business operations more efficient and effective, so it is important for information systems to run properly. This study aims to examine the control and enforcement actions that exist in the expenditure cycle accounting information system at PT. Lagio Furniture. The type of audit used is the audit around the computer. Then, data were collected through observation and interviews with stakeholders. The result of this research is PT. Lagio has a good Expenditure Cycle Accounting Information System. However, there are still improvements in security plan control, operational management control, and input control
ANALISIS MARKETING PENJUALAN PRODUK SEPATU COMPASS TERHADAP MINAT BELI KONSUMEN Pramudya Elang Saputra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.124

Abstract

The purpose of this study is to find out how to market the sales of Compass shoes. To find out how to promote shoe products by using influencers and selling online to consumers' buying points. The technique used is to collect data from the internet and analyze. Influencers and online sales have a very positive effect, thereby increasing consumer buying interest in compass shoes products
ANALISIS ADANYA PAY LATER DALAM MARKETPLACE TERHADAP DAYA BELI MASYARAKAT Audrey Nathania Early Prasetya
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.125

Abstract

The development of e-commerce in Indonesia has had an impact on payment methods that initially only used paper-based and card-based cash payments, but are now being introduced to new electronic-based payment systems. Pay Later is a type of electronic-based payment in the form of online credit. The use of Pay Later is estimated to be one of the triggers for the behavior of increasing purchasing power. The purpose of this study is to find out whether there is an increase in people's purchasing power with the emergence of the Pay Later payment system. This study uses a qualitative descriptive analysis method. The results of this study indicate that the use of e-commerce, especially in the Pay Later payment system, positively affects people's purchasing power. Which means that with the Pay Later feature, people's purchasing power is increasing
PENGARUH BIAYA PENDIDIKAN DAN FASILITAS PENDIDIKAN TERHADAP HASIL BELAJAR BACA TULIS AL-QUR’AN PESERTA DIDIK TPQ WALISONGO SAWOHAN Rida Ayu Yuliana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.126

Abstract

There are several problems in this study, namely (1) whether the results of learning to read and write the Qur'an of students are influenced by the cost of education, and (2) whether the learning outcomes of students are influenced by educational institutions, and 3) whether there is an influence of the costs of education and institutions education on student learning outcomes to read and write the Qur'an? The subjects of this study were all students of TPQ Walisongo Sawohan, with a total of 219 students. Because this example uses the Slovin table, it gets 142 samples. Data collection techniques using documentation, observation, and survey methods. Documents to confirm student learning outcomes, observations to identify school facilities, and questionnaires to determine the impact of educational and institutional costs on learning outcomes. The results show that (1) the cost of education has an effect on the learning outcomes of TPQ Walisongo Sawohan students in the Al-Qur'an Reading and Writing subject. From the calculation results obtained Fcount > Ftable or 75.97 > 3.92, (2) From the results of the calculation Fcount > Ftable or 59.09 > 3.92 it can be seen that educational institutions have a great influence on learning outcomes. (3) The cost of education and educational institutions is the result of learning based on the results of the calculation of F arithmetic > F table or 49,174 > 3.92
ANALISIS PENGELOLAAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SEKOLAH MENENGAH ATAS NEGERI OLAHRAGA SIDOARJO (SMANOR) Tabita Fristelina Mogot
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.132

Abstract

The School Operational Fund Assistance Program (BOS) is a strategy in supporting the compulsory education program. BOS funding assistance is provided for school operational costs with the aim of freeing education costs for underprivileged students and easing the burden of students in the future. The purpose of this study is to analyze School Financial Management at the high school of sidoarjo sport (SMANOR). The process of Financial Management in this study includes planning, preparation, and also budget reporting whose estimates have not been fully carried out using the principles of school financial management, namely efficiency and fairness. In this study the authors used a qualitative approach. The techniques used are documentation, observation and interviews. The results showed that school financial management was carried out based on the planning for the management of BOS funds for the 2018-2019 school year, starting from the process of preparing the Activity Plan and School Budget, as well as the preparation of the Budget Plan (RAB) and also the applicatin for use at the end was carried out by means of bookkeeping. The supporting factor in implementing the program is cooperation between teacher employees, while the inhibiting factors for the management of BOS funds are too large of funds and obstacles in making reports on the use of BOS funds due to the limited amount of time and the lack of knowledge of the treasurer in managing financial finance.
ANALISIS PENERAPAN AKUNTASI BERDASARKAN SAK EMKM (STANDAR AKUNTANSI ENTITAS MIKRO, KECIL, DAN MENENGAH) PADA UMKM: STUDI KASUS PADA UMKM GALERI BUKET SIDOARJO Diah Nabilah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.134

Abstract

This study aims to determine the application of SAK EMKM as the basis for preparing financial statements and the obstacles faced in implementing SAK EMKM at the Sidoarjo Buket Gallery. The population in this study is the MSME Buket Gallery Sidoarjo. The type of method used in this study is a qualitative method with a descriptive approach. Sidoarjo Bouquet Gallery is a business in the creative industry that produces various kinds of bouquets such as snack bouquets, money bouquets, snack tarts, money tarts, etc. The Sidoarjo Bouquet Gallery was established in 2018 but has not been able to apply SAK EMKM in compiling financial reports for businesses. Reports based on SAK ETAP consist of Income Statement, Statement of Financial Position, Notes to Financial Statements. The results of this study indicate that the recording of the financial statements of the Sidoarjo Buket Gallery is still very simple and has not been able to report financial statements in accordance with the applicable SAK EMKM because of the lack of understanding of the preparation of reports according to standards. The preparation of financial statements that should be carried out by a business entity, considering that financial statements are an important indicator in assessing the financial performance of a business entit

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