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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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PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH PROVINSI SUMATERA BARAT Siti Nurvaliza; Gerry Hamdani Putra
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.v4i2.356

Abstract

This research aims to re-examine previous research between independent variables, namely regional original income and general allocation funds on financial independence. The object of this research is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province 2020-2022. The population in this research is the report on the realization of the revenue budget, regional expenditure and regional income of the Regional Government of West Sumatra Province. The type of data in this research uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. The sample used in this research is the realization report of the APBD (Regional Income and Expenditure Budget) of the Regency/City Government of West Sumatra Province which has been audited by BPS with a total of 19 samples. The results of this research indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, the General Allocation Fund has a negative effect on regional financial independence
PENGARUH INTERNAL AUDIT DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PADANG Ummi Guskhairani; Dewi Zulvia
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.v4i2.357

Abstract

This research aims to test whether there is an influence of internal audit and accounting information systems on the quality of financial reports. The population in this study is the finance department who works for the Padang city government. The number of samples in this study was 150 respondents. The sampling technique uses a purposive sampling method. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 16. The results of this research provide empirical evidence that partially internal audit variables and accounting information systems have a positive effect on the quality of financial reports.
DAMPAK PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN Wismarita Wismarita; Elsa Meirina
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.v4i2.358

Abstract

The aim of this research is to determine the impact of budget participation and budget emphasis on budget slack. Using purposive sampling technique was applied to determine the sample. The sample in this study were employees of the finance and budget department in Padang City Government agencies who met the criteria. The number of samples used was 145 respondents who were taken based on predetermined criteria. Data was collected using a questionnaire which was measured using a Likert scale. The research results show that budget participation has a positive and significant impact on budgetary slack as indicated by a significant value of 0.000, budget emphasis has a positive and insignificant impact on budgetary slack as indicated by a significant value of 0.299, while budget participation and budget emphasis have a positive impact and simultaneously significant for the budget gap as indicated by a significant value of 0.000
PENGARUH REVISI ANGGARAN, PARTISIPASI ANGGARAN, TINGKAT KESULITAN, SERTA EVALUASI DAN UMPAN BALIK TERHADAP PENCAPAIAN YANG EFEKTIF Zachari Abdallah; Maryanto Maryanto; Zesmi Kusmila
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.v4i2.359

Abstract

Government has an important role in serving the needs of the people. The role is to make plans or work systems in government more directed and efficient, especially local governments must be able to improve their performance. To evaluate and improve government performance, an index is used in which there are core dimensions that become the main indicators, namely public financial management, fiscal performance, service provision and investment climate. The purpose of this study is to determine and analyze the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on effective budget achievement simultaneously and the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on partial effective budget achievement. The methods used in this study are survey and interview methods through questionnaires with quantitative research approaches and primary data sources. Meanwhile, to analyze the data obtained, Multiple Correlation Coefficient Analysis is used, Multiple Linear Regression Analysis, Determination Coefficient Analysis, and Hypothesis Test using Significance Test (t Test and F Test). There is a significant effect of evaluation and feedback on effective budget achievement. Partially, the budget revision variable has a significant effect on the effective budget achievement of the Jambi language office, the budget participation variable does not have a significant effect on the effective budget achievement of the Jambi language office, the difficulty level variable does not affect the effective budget achievement of the Jambi language office, the Evaluation and Feedback variables have no effect on the effective budget achievement of the Jambi language office,  That the  implementation of the budget whose purpose is to find out the possibility of deviations in one unit towards responsible leaders and feedback is very important for budget implementers because it can be used to anticipate deviations that may occur in the future period
PENGARUH BOOK TAX DIFFERENCE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Willy Nurhayadi; Saeful Fachri; Maulia Diani
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.v4i2.360

Abstract

This research was conducted to determine the effect of Book Tax Difference and Operating Cash Flow on Earnings Persistence in the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange. This research uses descriptive statistical analysis research type with a quantitative approach, with secondary data collection techniques. The sampling technique used was the purposive sampling technique. The sample is 64 of 16 companies in the Property and Real Estate Sector multiplied by a period of 4 years. The analytical method used in this study is Multiple Linear Regression Analysis with the help of SPSS 26 program. The results of this study indicate that Book Tax Difference has no effect on Earnings Persistence and Operating Cash Flow has a significant positive effect on the Earnings Persistence. The F test shows that the variables of Book Tax Difference and Operating Cash Flow has a significant positive effect on Earnings Persistence
PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA PADA KARYAWAN PT. CASSIA COOP Rio Baviga
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.v4i2.361

Abstract

This study the author uses an empirical approach, namely research used to solve research problems by conducting primary data research in the field. The object of this research is PT. Cassia Coop in Koto Dumo Village, Tanah Kampung Kota Sungai Full District. The results showed that the Accounting Information System (SIA) did not have a significant effect on the Performance of PT. CASSIA COOP is proven by t count < t table (1.115 < 2.10092) then Ho  is accepted and Ha is rejected, meaning that there is no significant influence between the Accounting Information System (SIA) on Performance. The magnitude of the influence of the Accounting Information System (SIA) on the Performance of PT. CASSIA COOP was 2.82%, while my side was 97.18% influenced by other variables that were not studied
HUBUNGAN ANTARA MOTIVASI BERPRESTASI DAN IKLIM SEKOLAH DENGAN HASIL BELAJAR KOMPUTER AKUNTANSI DI SEKOLAH MENENGAH KEJURUAN NEGERI WILAYAH JAKARTA PUSAT I Yanuar Kusnendar; Ernawati Ernawati; Elin Driana
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.v4i2.362

Abstract

This study aims to determine the relationship between Achievement Motivation and School Climate with Computer Accounting Learning Outcomes in State Vocational High Schools in Central Jakarta I Region. This type of research is a causal qualitative research that measures the relationship of independent variables to the dependent variable. The population in this study were students of the State Vocational High School in Central Jakarta Region I as many as 180 students. The research sample amounted to 115 students taken by random sampling technique using the slovin method. Data testing using the SPSS test tool with multiple linear regression testing after passing validity and reliability testing. The results showed that partially there is a significant relationship between achievement motivation and student learning outcomes, there is a significant relationship between school climate and student learning outcomes and there is a significant relationship between achievement motivation, school climate and student learning outcomes together
INFLASI TERHADAP LABA PERUSAHAAN PERBANKAN DI INDONESIA Laynita Sari; Renil Septiano
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.v4i2.363

Abstract

This study aims to examine whether there is an effect of inflation on the profits of Indonesian banking companies in 2020-2022. The population in this study is all banking companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study was 34 banking companies that met the criteria. The sampling technique uses purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with E-Views version 12. The results of this study provide empirical evidence that partially the inflation variable has a positive effect on company profits
PENGARUH RASIO NILAI PASAR DAN PROFITABILITAS TERHADAP HARGA DAN RETURN SAHAM PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Mitha Icha Yanti Tambun; Agung Dharmawan Buchdadi; M. Edo Suryawan Siregar
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.v4i2.364

Abstract

This study aims to test whether there is an effect of market value and profitability ratios on the prices and returns of banking shares listed on the IDX during the COVID-19 pandemic (2020–2022). The Market Value Ratio is proxied by Dividend Per Share (DPS) and Earning Per Share (EPS). Meanwhile, the profitability ratio is proxied by Return on Investment (ROI). This research uses 12 financial companies listed on the IDX as research samples. The sampling method used was a purposive sampling technique. The analysis technique used is panel data regression. This research also uses an additional sample, namely in the period before the COVID-19 pandemic (2017–2019) as a comparison. The research results show that DPS and EPS have a positive and significant effect on share prices during the COVID-19 pandemic, but have no effect on stock returns. Then, ROI has no effect on stock prices during the pre-pandemic period or during the COVID-19 pandemic, but it does affect stock returns.
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
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.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development

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