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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 PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN WP, Bima Fikri Anggareksa; Ulupui, I Gusti Ketut Agung; Yusuf, Muhammad
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.v5i1.476

Abstract

This study aims to examine the effect of profitability, liquidity, and solvency on the value of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses secondary data obtained from the annual financial statements of LQ45 companies published on the IDX website (www.idx.co.id). The research sample consisted of 28 companies that were consistently listed in the LQ45 index during the period. The analysis method used is panel data regression analysis using Eviews 13 software. The results showed that profitability has a positive and significant effect on firm value, liquidity has no significant effect on firm value, and solvency has a positive and significant effect on firm value. This research has important implications for investors, company management, government, and the Indonesia Stock Exchange in decision making and policy formulation
PENGARUH LEVERAGE, INTENSITAS MODAL, DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF Javiera, Olivia
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.v5i1.478

Abstract

This research aims to determine the effect of Leverage (X1), Capital Intensity (X2), and Independent Commissioner (X3) on Effective Tax Rates. The independent variables in this research are Leverage with the Debt Equity Ratio (DER) indicator, Capital Intensity with the Capital Intensity Ratio (CIR) indicator, Independent Commissioner with the proportion of independent commissioners as an indicator. The Dependent Variable in this research uses the Effective Tax Rate which is measured using the Effective Tax Rate (ETR) indicator. The method used in this research is quantitative using secondary data sourced from the financial reports of all manufacturing sector companies during the 2020-2021 period. The sampling method in this research used a purposive sampling method with 172 observations. This research uses panel data regression analysis method which is processed with the Eviews 12 application. The results obtained from this research show that Leverage has a positive effect on Effective Tax Rates. Capital Intensity has a positive effect on Effective Tax Rates. Independent Commissioners have no influence on the Effective Tax Rate
ANALISIS PROSEDUR KERTAS KERJA AUDIT BEBAN PADA PT. DEALER MERCEDES BENZ OLEH KAP KPS Hanif, Diva Aulia; Suryaningrum, Diah Hari
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.v5i1.485

Abstract

The purpose of this research is to analyze the expense working paper procedure of PT Mercedes Benz Dealer which has been determined by KAP KPS. The method used in this research is descriptive qualitative using a case study approach. The data sources used in the research are primary data through interviews with one of the auditors at KAP KPS and secondary data. The procedures carried out in the load work papers consist of the Leadsheet Procedure, 12 Column Analysis Procedure, Predictive Salary Test Procedure, and Vouching Procedure. The results showed that the expense working paper procedures had been carried out in accordance with audit standards and there was no material misstatement of the presentation of expenses of PT Mercedes Benz Dealer
PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Nursyamsyiyah, Vivi; Zakaria, Adam; Nasution, Hafifah
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.v5i1.490

Abstract

This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 168 observation data. Data were analyzed using logistic regression analysis techniques and processed with SPSS 26. The research results show that audit delay has a negative effect on audit quality, while audit tenure and audit committee have no effect on audit quality
ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 21, PASAL 23 DAN PASAL 4 AYAT 2 PADA PT ABC TAHUN 2023 Fahrezi, Ramadhani Anhar; Sunani, Avi
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.v5i1.493

Abstract

This research aims to analyze PT's compliance. ABC, a company that provides hotel information services, against Indonesian tax regulations. The main focus is on payment and reporting of Periodic Tax Returns for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2. Apart from that, this research also aims to identify problems faced by the Accounting Services Office (KJA) which is responsible for this aspect. corporate taxation. The research method used is descriptive qualitative using primary data consisting of Periodic Tax Returns, proof of payment, as well as equalization documents for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2 PT. ABC and secondary data from interviews with two informants, namely supervisors and senior staff at KJA. The research results show that overall, PT. ABC was less compliant in fulfilling their tax obligations in the three aspects investigated. Several cases of delays in tax payments and reporting were found, as well as corrections in tax calculations carried out by PT. A B C. Delays in submitting data and changes in data that are not immediately reported as well as a long payment application process within the company are problems faced by the Accounting Services Office (KJA) as a tax consultant for PT. A B C.
PENGARUH STRUKTUR MODAL, ALOKASI PAJAK, DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA INDUSTRI PERKEBUNAN Oktaviani, Yolanda; Wirianata, Henny
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.v5i1.494

Abstract

This research aims to analyze the influence of Capital Structure, Tax Allocation, and Company Size on the Earning Response Coefficient (ERC). The population used in this research is plantation sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period. The sample in this study was determined using a purposive sampling method and came from 22 plantation companies, so the total The sample amounted to 110 samples. Data processing was carried out using the multiple linear regression method with the help of SPSS software version 20. The results of the study showed that partially the Capital Structure variable had a negative and significant effect on the ERC, the Tax Allocation variable had a positive and significant effect on the ERC and the Company Size variable has a negative and significant effect on the ERC. The research results also show that Capital Structure, Tax Allocation, and Company Size simultaneously have a significant effect on the ERC
PENGARUH RELIGIUSITAS, LINGKUNGAN KERJA, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIR DI SEKTOR PERBANKAN SYARIAH Ramandha, Della Putri; Hasanah, Nuramalia; Armeliza, Diah
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.v5i1.495

Abstract

The purpose of this study was to determine and analyze how religiosity, work environment, and islamic accounting knowledge influence career interest in the islamic banking sector. The data sources used in this study are primary data, questionnaires were distributed to active students of the Accounting Study Program, State University of Jakarta using Google Form. Data analysis in this study used a multiple linear regression analysis model. The results of the study showed that religiosity and work environment have an influence on students' interest in a career in the islamic banking sector. While islamic accounting knowledge does not affect students' interest in a career in the islamic banking sector
PENGARUH PENGETAHUAN AKUNTANSI, PENGETAHUAN E-FILING, DAN SOSIALISASI PAJAK TERHADAP LEPATUHAN PAJAK UMKM Ridha, Nadya Salma; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
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.v5i1.496

Abstract

This research was conducted with the aim of examining the effect of accounting implementation, e-filing implementation and tax outreach on MSME tax compliance. This research uses primary data with a sample of MSMEs in the Serpong District Area, South Tangerang. This research used a survey system (questionnaire) with 102 MSME respondents. Hypothesis testing uses multiple linear regression analysis methods and using SPSS 26. Taxpayer compliance is an act of being obedient and aware of the orderly payment and reporting of tax obligations. Taxpayers can be said to be compliant if a person or an entity/company is aware of their discipline in depositing and reporting their tax obligations both periodically and annually in accordance with applicable laws
AKUNTANSI MANAJEMEN STRATEGIS DALAM PERSPEKTIF REVOLUSI INDUSTRI 5.0 Indirman, Veri; Valdiansyah, Riyan Harbi; Rahayu, Sri
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.v5i1.497

Abstract

The Industrial Revolution has undergone several notable transformations, transitioning from the introduction of mechanization and steam power to the advent of digitalization, referred to as the Industrial Revolution 4.0. With the emergence of Industrial Revolution 5.0, or Society 5.0, emphasis has shifted towards the utilization of contemporary technologies, such as the Internet of Things (IoT), Artificial Intelligence (AI), and big data analysis, with the aim of effectively fulfilling human needs and enhancing social welfare. The overarching objective of Society 5.0 is to achieve harmonious equilibrium between economic progress and the resolution of social issues through the establishment of seamless interconnectivity between virtual and tangible realms. This study employed a qualitative methodology, specifically a scoping approach. It examines the impact of the Society 5.0 concept on the accounting perspective in strategic management, with the aim of facilitating more effective decision-making and enhancing the predictive capacity of an organization's future performance. The field of strategic management accounting, which supports the strategic management of corporations, has adapted to technological advancements. The application of digital technology in accounting enables more accurate and quality analyses, and improves the efficiency and effectiveness of the decision-making process. However, digital transformation also faces various challenges, including employee engagement, management support, and skill gaps. This research is expected to provide practical implications for industrial companies on how the Society 5.0 era changes the perspective of accounting in strategic management
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN ORGANISASI NIRLABA FINANCIAL STATEMENT ANALYSIS TO EVALUATE FINANCIAL PERFORMANCE OF NON-PROFIT ORGANISATIONS Kurniawan, Muchamad Rizqy; Kirana, Nanda Wahyu Indah
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.v5i1.503

Abstract

The mosque is a house of worship for Muslims to do prayer. The majority of the Mosque's funds come from community donations. The use of these funds requires a financial report as evidence of responsibility. Analysis is needed to explain the performance of the mosque management using financial statements. This study was conducted to determine the good or bad performance of the mosque from the results of the analysis of financial statements. The aspects evaluated of the mosque's performance are fiscal performance, public support, and fundraising efficiency. The method used for this research is a qualitative method with data collection performed by observation and interviews to mosque management. The object of study used is the mosque's financial statements for the years 2022 and 2023. The results of the analysis show that the financial performance in the year 2022 and 2023 is quite good. Some of the ratios studied in 2022 were obtained better than in 2023. The results of this study indicate that the mosque management must make improvements in order to be more efficient in obtaining revenues from other sectors

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