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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 SAK-EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PABRIK TAHU ZR DESA HELVETIA Munte, Mei Hotma Mariati; Zega, Nicolaus Sebastian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.264

Abstract

This research aims to prepare financial statements based on the Small and Medium-sized Entity Financial Accounting Standards (SAK EMKM) at ZR Tofu Factory. The research method used is quantitative descriptive. The obtained information consists of income and expense records available at ZR Tofu Factory that have been compiled. The research results show that the process of preparing financial statements with SAK EMKM at ZR Tofu Factory involves several stages, including data collection, journalizing, posting to the general ledger, preparing the pre-adjustment trial balance, making adjusting entries, preparing the post-adjustment trial balance, calculating the cost of goods manufactured, and preparing financial statements according to the format and requirements of SAK EMKM. This research contributes to the understanding of the process of preparing financial statements using SAK EMKM at ZR Tofu Factory. The implications of this research highlight the importance of improving the understanding and knowledge of SAK EMKM for the owners of ZR Tofu Factory and the need to consistently and diligently record all income and expenses, which can greatly assist in future financial statement preparation
PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Puspitasari, Ananda; Purwohedi, Unggul; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.265

Abstract

This study aims to examine and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Alpi, Chicha Ayu Del; Ulupui, I Gusti Ketut Agung; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.266

Abstract

This study aims to determine the effect of profitability proxied by Return on Assets (ROA) and leverage proxied by Debt to Equity Ratio (DER) on earnings management moderated by Good Corporate Governance (GCG) through managerial ownership in manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2022. This study uses SPSS software to process data using multiple linear regression analysis and Moderated Regression Analysis (MRA). The population in this study are manufacturing companies listed on the IDX in 2022 with a total of 308 companies and using these 103 companies as samples through a purposive sampling technique. The results of this study state that profitability and leverage have a positive and significant effect on earnings management. Meanwhile, GCG does not have a significant effect on earnings management and cannot moderate the effect of profitability and leverage on earnings management
MENGUKUR TINGKAT EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH DALAM RANGKA MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI PROVINSI KALIMANTAN TIMUR Soraida, Septa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.267

Abstract

This study aims to measure the level of regional financial management in the province of East Kalimantan. Based on the contribution of PAD to the APBD of East Kalimantan province from 2015-2020 it has fluctuated, namely in 2015 the percentage of the independence ratio was 109.92% and in 2016 it was 102.09% and in 2017 it was 129.05%. In 2018 the percentage of independence decreased compared to 2017 which was 119.50%, while in 2019 it experienced an increase of 125.96% and again decreased in 2020 by 106.49%. Based on the effectiveness ratio analysis conducted in 2015-2020 it was found that in 2015 it was 97.15% and it decreased in 2016 which was 102.75% then it experienced an increase in 2017 which was 110.10% In 2018 the percentage of independence decreased compared to 2017, which was 113.08%, while in 2019 it increased by 113.13% and decreased again in 2020 by 118.93%. Overall the effectiveness ratio is in the effective category
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Annisa, Icha; Ulupui, IGKA; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.268

Abstract

This study aims to test whether there is an effect of sustainability reports, profitability and leverage on firm value. The population in this study are consumer cyclicals sector companies. The number of samples in this study were 43 companies with a total of 61 observations. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using multiple linear regression analysis with SPSS version 26. The results of this study provide empirical evidence that disclosure of sustainability reports, profitability and leverage have a positive effect on firm value. In addition, firm size as a control variable has a negative effect on firm value
PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN PEMANFAATAN TAX HAVENS COUNTRY SEBAGAI VARIABEL MODERATING Dewi, Rahmawati; Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.269

Abstract

This study aims to determine the effect of thin capitalization and transfer pricing on tax avoidance either partially or simultaneously. In addition, this study also aims to determine the effect of moderation between thin capitalization and transfer pricing with the use of tax havens countries on tax avoidance. This research was conducted on Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021.               The method used in this research is correlational quantitative method. The population used in this study amounted to 116 (one hundred and sixteen) companies. Where the determination of the sample using purposive sampling method, in order to obtain a sample of 35 (thirty five) companies based on certain criteria. The data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely Smart PLS Version 3.3.9.               Based on the results of hypothesis testing, it shows that partially (1) Thin Capitalization has no significant effect on Tax Avoidance, (2) Transfer Pricing has a significant effect on Tax Avoidance and simultaneously (3) Thin Capitalization and Transfer Pricing have no effect on Tax Avoidance, and in moderation (4) Thin Capitalization by Utilizing Tax Havens Country to weaken Tax Avoidance, (5) Transfer Pricing by Utilizing Tax Havens Country strengthens Tax Avoidance.               So, it can be concluded that partially only 1 (one) variable has a significant effect on tax avoidance and simultaneously there is no significant effect on tax avoidance, and in moderation only 1 (one) variable strengthens tax avoidance
ANALYSIS OF THE HEALTH LEVEL OF SHARIA PUBLIC FINANCING BANK (BPRS) BASED ON THE CIRCULAR LETTER OF THE FINANCIAL SERVICES AUTHORITY NUMBER 28 /SEOJK.03/2019 Pandoyo, Pandoyo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.271

Abstract

Research aims: This study aims to analyze the health level of Sharia rural banks in Indonesia based on Financial Services Authority Circular Letter Number 28/SEOJK.03/2019. Design/Methodology/Approach: Secondary data were from Sharia Banking Statistics in May 2021 during 2009-2020. Research findings:  Based on the Circular Letter of the Financial Services Authority Number 28 /SEOJK.03/2019, it is known that Sharia rural banks have an adequate Capital Adequacy Ratio to absorb the risk of losses and write-off books due to decreased asset quality. So, the capital owned can absorb losses and fulfill the Minimum Capital Provision Obligation (KPMM) provisions in force. It has productive assets with a very high rate of return, so the proportion of problematic financing to total financing will be more measurable. It also has very high efficiency and stability, so it has the potential to obtain high profits. Theoretical contribution/ Originality:. Analysis of The Health Level of Sharia Public Financing Bank (BPRS) Practitioner/Policy implication: Financial Services Authority Number 28 /SEOJK.03/2019 Research limitation/Implication: BPR Sharia must still be able to answer various challenges because, in the future, BPR Sharia will face increasingly fierce competition levels, increasingly rapid technological developments, ecosystem changes, and digitalization, and also BPR Sharia must have strong capital
PENGARUH PERSEPSI MAHASISWA AKUNTANSI TERHADAP SISTEM INFORMASI AKUNTANSI DAN E-COMMERCE DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA Sapulette, Shella Gilby; Anakotta, Fanny Monica; Rooy, Melinda Victoria
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.272

Abstract

This study aims to empirically test the influence of e-commerce, and accounting information systems and e-commerce on student decision making for entrepreneurship. The independent variables in this study are accounting information systems and e-commerce. While the dependent variable is student decision making for entrepreneurship. This research is quantitative research. This research data was obtained from a research questionnaire. The population in this study were Accounting Department Students in 2018, 2019, and 2020 Faculty of Economics and Business, Pattimura University. The sample selected was 100 respondents using the convenience sampling method which refers to the Slovin formula. The data analysis technique is using multiple linear regression analysis analyzed through the SPSS 26 program. The results of this study show that Accounting Information Systems have a positive significant effect on student decision making for entrepreneurship and e-commerce has a positive and significant effect on student decision making for entrepreneurship
PENGARUH NET PROFIT MARGIN, LEVERAGE DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Carmenita, Tamara; Armeliza, Diah; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.273

Abstract

The purpose of this research is to investigate the relationship between financial distress and net profit margin, leverage, and sales growth. The population of this study consists of companies in the real estate and property sectors that will be listed on the Indonesia Stock Exchange in 2020–2022. 150 samples total were used in this study. Purposive sampling was employed during the sample procedure. Data sources are secondary data, and the study method is quantitative. With EViews version 12, panel data regression analysis is used as the data analysis technique. The findings of this study offer empirical proof that financial distress can be affected by the variables of net profit margin and leverage. but a decline in sales has no effect on financial difficulty
PENGARUH PENGETAHUAN DAN MINAT BERTRANSAKSI MENGGUNAKAN LAYANAN QRIS DENGAN TECHNOLOGY ACCEPTANCE MODEL (TAM) SEBAGAI VARIABEL MEDIASI Engko, Cecilia; Limba, Franco Benony; Achmad, Alda Puspita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.274

Abstract

This study aims to analyze the influence of the technology acceptance model (TAM) as a mediating variable in the relationship between knowledge and interest in transactions using the Indonesian Standard Quick Response (QRIS) service. This research is a quantitative study using primary data obtained from distributing questionnaires. The population in this study are MSME coffee shop entrepreneurs who use QRIS. The sampling technique used the Saturated Sampling technique with a total of 43 UMKM Coffee shop business actors as respondents. The test tool used is SmartPLS 3 with the PLS-SEM (Partial Least Square-Structural Equation Modeling) analysis method. The results of this study are 3 hypotheses proposed, two of which can be accepted and one hypothesis is rejected. The accepted hypothesis is the influence of knowledge on intention to use through perceived usefulness and the effect of knowledge on intention to use through perceived ease of use. Meanwhile, the hypothesis that was rejected was that knowledge had a direct effect on interest in using QRIS

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