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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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PENGARUH KARAKTERISTIK INTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI Saprilina, Lailia Riska; Satyawan, Made Dudy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.454

Abstract

This research aims to examine the internal characteristics of companies reflected in Company Size, Board Size, Audit Committee Size, and Board Gender on Audit Delay. The sample consists of 82 companies observed from 2019 to 2022, with a total sample size of 328. Purposive sampling method was chosen by the researcher for this study. Hypothesis testing was conducted using multiple regression analysis with the assistance of SPSS version 29 software. The findings indicate that company size and audit committee size have a positive effect on audit delay, while board size has a negative effect on audit delay. However, the gender of the board of directors did not show a significant influence on audit delay
ANALISIS AUDIT SYARIAH, AKUNTABILITAS DAN TRANSPARANSI PADA ORGANISASI PENGELOLA ZAKAT DALAM MEMAKSIMALKAN POTENSI ZAKAT Ghoriyyudin, Aghry; Fitriana, Fitriana; Santoso, Rachmat Agus; Devi, Rini Fitrianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.455

Abstract

Indonesia has a majority Muslim population. This is a great potential especially for the Islamic and national economy, especially zakat. But unfortunately, the enormous potential of zakat still cannot be maximized. Of the total zakat potential of Rp. 327 trillion annually, only Rp. 40 trillion is realized. One of the factors is the low trust of muzakki to OPZ (Zakat Management Organization). To increase zakat revenue, it is necessary to take several strategic steps that can increase zakat revenue such as sharia audits, accountability and transparency carried out by OPZ. This research aims to find out and review previous research on the relationship between sharia audits, accountability and transparency in maximizing zakat potential. This research uses qualitative method with literature study approach which is to strengthen the argument with information collected from articles published in national journals. The researcher took 21 samples of sinta indexed articles sourced from google schoolar. This study found that based on the results of previous research mapping, many have proven that sharia audit, accountability and transparency of the Organization of Zakat Management (OPZ) have an impact on zakat revenue and have an important role in increasing public trust in OPZ. Out of 21 articles, there are only 2 articles that conclude accountability has no effect on public trust and interest in paying muzakki. Researchers hope that there will be further research that is more in-depth related to the potential of zakat that has not been maximized, because researchers use sample data that is still limited
PENGARUH PENGUNGKAPAN CSR, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Indilla, Faizah Ikramina; Yuliani, Rahma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.456

Abstract

The objective of this study is to investigate the effects of corporate social responsibility (CSR) disclosure, dividend policy, institutional ownership, leverage, profitability, and tax avoidance on firm value. The intention is to comprehend how these elements affect firm value amidst the dynamic market challenges, thereby providing insights to stakeholders. The research population consisted of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2021-2022, with sample collected through purposive sampling, resulting in 21 companies and yielding 42 sample units. The analytical methodology employed multiple linear regression supported by SPSS 29. The research findings highlight that dividend policy and profitability have an effect on firm value, consistent with signalling theory. However, CSR disclosure, institutional ownership, leverage, and tax avoidance do not affect firm value
PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Suripto, Suripto; Aini, Nur
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.465

Abstract

This study aims to analyze the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance with Good Corporate Governance as a moderating variable. The sampling technique uses a saturated sample. This type of research is quantitative associative using secondary data based on financial reports for the period of five years from 2018-2023 which were taken from the website of the Indonesia Stock Exchange and the respective company websites. The total sample obtained was 160 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. Based on the results of the study, it can be concluded that partially Gender Diversity does not have an effect on Financial Performance, while Business Diversification and Corporate Social Responsibility have an effect on Financial Performance. Based on the analysis through moderated regression analysis, Good Corporate Governance does not moderate the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance
PENGARUH GREEN ACCOUNTING, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Ruhiyat, Endang; Kurniawan, Muhammad Erick
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.466

Abstract

This research aims to determine the influence of green accounting, capital structure and corporate social responsibility on financial performance with good corporate governance as a moderating variable. This type of research is quantitative research using secondary data. The population in this research is the index sector compass 100 companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 100 companies. The sample determination in this research was carried out using a purposive sampling technique and a sample of 11 companies was obtained. The data analysis technique used is panel data regression analysis with the Eviews 12 application. Based on the research results, it can be concluded that it is partially green accounting and capital structure have an influence on financial performance, while corporate social responsibility has no influence on financial performance. Based on analysis through moderated regression analysis, good corporate governance is unable to moderate the influence of green accounting, capital structure and corporate social responsibility on financial performance, capital structure and corporate social responsibility terhadap kinerja keuangan
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYUSUNAN DAN PELAKSANAAN ANGGARAN Putri, Nurapni Jami
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.467

Abstract

This research focuses on how the role of accounting information systems (SIA) can increase effectiveness and efficiency in the process of preparing and implementing the budget at the Sungai TFull City Food Security Office. This research started from common problems that are often faced by government agencies, namely lack of accuracy and delay in preparing budgets, as well as lack of transparency in its implementation. By utilizing the Accounting Information System, it is hoped that a more integrated and structured working mechanism can be created, so that financial information can be managed better. This study proposes a qualitative descriptive research method, which involves collecting data through observation and interviews with employees of the Sungai TFull City Food Security Office. The results of this study show the role of the Accounting Information System (SIA) in the preparation and implementation of the budget at the Sungai TFull City Food Security Office
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BANGLI Vidyantari, Putu Kemala; Putra, I Wayan Gde Yogiswara Darma; Putri, Putu Yudha Asteria; Diana, Ketut
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.468

Abstract

This study aims to examine the influence of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies on the quality of financial reports at the Bangli District General Hospital. The study population consists of 181 employees from various departments, with a sample size of 45 people selected using Slovin's formula at a 25% margin of error. The research method used is quantitative, with primary data as the data source. Data analysis employs multiple linear regression analysis using SPSS. The results of this study provide empirical evidence that, partially, the variables of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies have a positive effect on the quality of financial reports at the Bangli District General Hospital. Simultaneously, these variables significantly influence the quality of financial reports at the Bangli District General Hospital
STUDI EKSPLORASI FAKTOR PENENTU PENILAIAN HARGA SAHAM PT SEMEN INDONESIA (PERSERO) TBK Anggraini, Kafita; Hayati, Nur
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.469

Abstract

This research explores the share price performance of PT Semen Indonesia (Persero) Tbk from 2019 to 2023 using descriptive analysis methods. The research focus includes variables such as Earnings Per Share (EPS), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE), Current Ratio (CR), Price Earning Ratio (PER), and Net Profit Margin (NPM). The data used comes from the annual financial report of PT Semen Indonesia. Research findings show that the company experiences significant fluctuations in EPS which are influenced by sales dynamics and operational costs.ROE shows variations in the efficiency of using own capital, while DER decreases consistently, reflecting good management in debt management. TATO and ROA experienced fluctuations, reflecting the company's efforts to optimize the use of assets to increase operational efficiency. The company's liquidity, as reflected in the CR remains stable in meeting short-term obligations. Even though PER has decreased, indicating a lower market assessment of share valuation, NPM varies due to fluctuating operational costs. To improve stability and profitability in the future, the company's focus needs to be increased on operational efficiency and better cost management
PENGARUH INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Ardhiestadion, Alexandra; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.471

Abstract

The purpose of this study is to ascertain intellectual capital, investment opportunity set, also dividend policy on firm value in food and beverage (F&B) sub-sector manufacturing companies registered on the Indonesia Stock Exchange in 2019-2022. The object of this study is manufacturing companies in the F&B sub-sector registered on the Indonesia Stock Exchange in 2019-2022. The sample untilized in this purchase was 18 companies with a research period of 4 years with 72 data processed using purposive sampling techniques. This study employs descriptive statistical analysis methods, also panel data regression analysis. From the outcomes of this study, it was gained that these three variables have a joint impact on the company's value. Meanwhile, intellectual capita, also dividend policies have a negative impact on each. Meanwhile, the investment opportunity set has a positive impact on the company's value
ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA PT ABC OLEH KAP BUNTARAN & LISAWATI Pramesti, Sri Dilla; Azmiyanti, Rizdina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (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.v5i1.475

Abstract

Audit of cash and cash equivalents is a procedure used to examine the fairness of the presentation of cash and cash equivalents balances in the company's financial statements. This study aims to determine whether the audit procedures carried out by KAP Buntaran & Lisawati at PT ABC are in accordance with generally accepted standard audit procedures for cash and cash equivalents. The research method used is descriptive qualitative research method by presenting conclusions or results from the data collected based on a theoretical concept. The results showed the procedures carried out by KAP Buntaran & Lisawati auditors during the examination of cash and cash equivalents at PT ABC. The conclusion of this study is that the inspection procedures for cash and cash equivalents carried out by KAP Buntaran & Lisawati auditors are in accordance with generally accepted procedural standards, so that auditors are expected to be able to detect material misstatements during the audit of PT ABC

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