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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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SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA Sari, Laynita; Ananda, Febryandhie; Zulfia, Dewi; Rivandi, Muhammad; Dewi, Mike Kusuma
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.v4i1.275

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Kansah, Dinda Dwi; Utaminingtyas, Tri Hesti; Fauzi, Achmad
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.v4i1.278

Abstract

This research aims to analyze human resource competence and internal control systems on the quality of regional government financial reports by utilization of information technology as a moderating variable, which is still rarely researched. The number of samples in this research was 62 employee respondents in the Finance/Accounting Subdivision of the Bekasi City OPD using a purposive sampling method in selecting samples. The data used in this research is primary data collected using a questionnaire. The data analysis technique used is moderated regression analysis at a significance level of 5% with the help of SPSS version 26 software. This research produces findings that human resource competency positively affects the quality of Bekasi City regional government financial reports. In contrast, the internal control system negatively affects the quality of Bekasi City regional government financial reports. The utilization of information technology does not moderate the influence of human resource competence on the quality of the Bekasi City regional government financial reports, while the utilization of information technology strengthens the influence of the internal control system on the quality of Bekasi City regional government financial reports.
DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Amyati, Amyati; Nopiandri, Nopiandri
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.v4i1.279

Abstract

In 2020 the growth of the Chemical, Pharmaceutical and Traditional Medicine Industry group reached 9.39%, which was not only an increase but also the highest growth in the industrial group among other industrial groups. has caused the pharmaceutical industry to be included in a strategic industry which resulted in the price of pharmaceutical stocks increasing during the Covid-19 pandemic. The purpose of this study was to determine the effect of BVPS, TATO, FZ, EPS, and PER on stock prices in pharmaceutical sub-sector companies 2017-2021. The method used in this research is quantitative. The results showed that partially BVPS and TATO variables had an effect on stock prices, while FZ, EPS, and PER had no effect on stock prices. Simultaneously BVPS, TATO, FZ, EPS, and PER affect stock prices
PENGARUH ROA, NPM, CR, DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Vinona Lula Putri Aprila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.285

Abstract

This research was conducted to determine the effect of Return On Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on share prices in public sector companies listed on the Indonesia Stock Exchange (BEI). 2019-2022. The sampling method in this research was a purposive sampling method totaling 4 companies. This research uses multiple linear regression analysis with the help of SPSS 22 software. The results of this research show that the variables Return On Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) simultaneously influence to share prices. However, Return On Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) partially have no effect on stock prices. Meanwhile, the Debt to Equity Ratio (DER) variable partially influences share prices
PENGARUH KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Nuh, Muhamad; Purwasih, Desy
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.v4i1.287

Abstract

This study aims to determine the effect of public ownership on the timeliness of submission of financial statements with KAP reputation as a variable.Moderating in Sub-sector companiesProperty & Real Estate listed on the Indonesia Stock Exchange in 2017–2021. This type of research is to use a quantitative approach to research using techniquespurposive sampling namely a sample collection method based on considerations and criteria that are in accordance with the research objectives. The sample used was 160 data on 32 companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis technique used for this test is logistic regression andModerated Regression Analysis (MRA) using the Eviews application version 9. Based on the results of this study it shows that Public Ownership has an effect on the Timeliness of Submission of Financial Statements, while KAP's Reputation does not moderate the Effect of Public Ownership on the Timeliness of Submission of Financial Statements
PENGARUH FOMO (FEAR OF MISSING OUT) DAN INFLUENCER TERHADAP NIATAN UNTUK MEMBELI PADA E-COMMERCE Radianto, Amelia Josefien Viotty; Kilay, Trisye Natalia
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.v4i1.288

Abstract

This study aims to examine whether there is an influence of FoMO, influencer on intention to buy. The data collection method is through distributing questionnaires to generation Z born from 1996 to 2015 who use social media in Ambon. The sampling technique uses the accidental sampling method. The data analysis method uses multiple linear regression analysis using SPSS statistical tools. The results of this research provide empirical evidence that only influencers have a positive influence on Gen Z's intention to buy on e-commerce in Ambon City. This research failed to find any influence of FoMO on Gen Z's intention to buy from e-commerce in Ambon City.
INFLASI DAN RETURN ON ASSETS TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Zelsy Tamia; Laynita Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.289

Abstract

This study aims to test whether the Effect of Inflation and Return On Assets on Credit Distribution in Banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research used is a quantitative method. The samples used were 45 companies. The technique used is purposive sampling. In analyzing the data using Eviews 10 software. The data analysis method used is panel data regression. Based on the results of the study, it shows that inflation has a positive effect on lending and return on assets has no effect on credit distribution
PERHITUNGAN MARKET VALUE ADDED (MVA) UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUB-INDUSTRI DEPARTMENT STORE YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Rani Fauziah; Rizki Ramadhan; Mutia Arfiani; Rismadi Rismadi; Meutia Handayani; Totok Rudianto; Emilda Kadriyani; Hilmi Hilmi; Irene Maulana Harahap
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.291

Abstract

This research aims to calculate MarkettValue Added (MVA) to assess the performance of sub-industrial department store companiesslisted on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data from three sub-industrial department store companies listed on the Indonesia Stock Exchange: PT. Matahari Department Store Tbk, PT. Ramayana Lestari Sentosa Tbk (RALS), and PT. Sona Topas Tourism Industry Tbk (SONA). For the analysis method for this research, the Market Value Added (MVA) method was chosen. The average company's financial performance is sufficient to produce market value, according to the results of measurement and analysis of financial data. This shows that the company made a mistake in increasing the value of genuine donors.
MENGUNGKAP PENERAPAN STRUCTURAL CAPITAL DALAM MENCIPTAKAN DESA TANPA KEMISKINAN MELALUI PROGRAM BANTUAN DESA : DI TAMBAKREJO Novi Dwi Yanti; Mudrifah Mudrifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.294

Abstract

The aim of this research is to reveal the application of structural capital in creating villages without poverty through village assistance programs, in Tambakrejo Village. The informants in this research consist of Tambakrejo village officials and recipients of village assistance programs. Data collection techniques use interview and observation techniques. Research methods are used. used is qualitative with the data source in the form of primary data. The data analysis method uses the structural capital indicator framework from previous researchers. The results of this research provide evidence that the Tambakrejo Village Government has implemented structural capital indicators consisting of structure, process, objectives, culture, planning, management and expenditure of financial resources, information systems, and the availability of direction in obtaining information
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE, KINERJA KEUANGAN BANK DAN MAKROEKONOMI TERHADAP FINANCIAL DISTRESS Nanda Apriliasari; Zulfa Irawati; Wiyadi Wiyadi; Muzakar Isa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.295

Abstract

This study aims to identify the impact of Enviromental, Social, and Governance (ESG), Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Cash Ratio, Debt to Asset Ratio (DAR), inflation and exchange rate on financial distress, using the X-Score model. This research used a quantitative approach, with secondary data. This research sample used purposive sampling and obtained four general banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research was analyzed using a panel data regression model that will be tested using the E-Views version 10 software. The results of this study indicate that DAR has a significant positive effect on financial distress. However, ESG, NPL, CAR LDR, cash ratio, inflation, and exchange rates have no significant effect on financial distress

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