Jurnal Revenue : Jurnal Ilmiah Akuntansi
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
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<![CDATA[ANALISIS EFEKTIVITAS PENDAMPINGAN KONSULTAN PAJAK DALAM PENYELESAIAN KASUS PERPAJAKAN KLIEN : STUDI KASUS KJA LLILIS ARDINI BOJONEGORO ]]>
<![CDATA[Aliefah, Nur Azizatul]]>;
<![CDATA[Djasuli, Mohamad]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.541
<![CDATA[This study aims to analyze the effectiveness of tax consultant assistance in resolving client tax cases at the Accounting Services Office (KJA) in Bojonegoro. This qualitative research uses a case study approach at KJA Lilis Ardini. Using qualitative data analysis, it was found that tax consultants have an important impact on clients in resolving tax problems, such as late payment and tax reporting. Key factors that affect the effectiveness of tax consultant assistance include the mentoring routine, good cooperation between consultants and clients, client honesty, and client awareness of the importance of tax compliance. The success of resolving tax cases is measured by the absence of complaints from the Tax Office and the sustainability of the client-consultant partnership. Although it has only been operating for one year, KJA Lilis Ardini has shown consistency in providing effective services to clients, without any significant changes in the approach or strategy used]]>
<![CDATA[PENGARUH E-COMMERCE, LITERASI KEUANGAN, DAN LITERASI DIGITAL TERHADAP PERILAKU KONSUMTIF MAHASISWA ]]>
<![CDATA[Alfiyansyah, M. Arfi]]>;
<![CDATA[Alamsyah, Sakti]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.542
<![CDATA[This study aims to examine whether there is an influence of e-commerece, financial literacy, digital literacy on consumtive behaviour. The population in this study were active accounting students of Muhamadiyah University The number of samples in this study were 77 respondents. The sampling technique uses simple random sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. The results of this study provide evidence that partially the e-commerce variable has a positive effect on consumptive behavior, while the financial literacy and digital literacy variables have a negative effect on consumptive behavior. Simultaneously e-commerce variables, financial literacy and digital literacy have a significant effect on consumptive behavior]]>
<![CDATA[PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA ]]>
<![CDATA[Jhosefine, Octalivia]]>;
<![CDATA[Holiawati, Holiawati]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.543
<![CDATA[This research was conducted with the aim of analyzing the influence of business strategy and environmental uncertainty. This research was conducted by analyzing business performance in MSMEs in Cibodas District, Tangerang City. This type of research is quantitative and associative using primary data in the form of distributing questionnaires to MSME business actors. Sampling used the slovin sampling technique with the results of 88 MSME business actors. The variables used in this study are Business Strategy as the first independent variable and Environmental Uncertainty as the second independent variable and Business Performance as a bound variable. This study uses multiple linear regression analysis tests and hypothesis testing using the help of SPSS 25 software. The results of this study state that business strategy and environmental uncertainty simultaneously and partially affect business performance]]>
<![CDATA[PENGARUH SISTEM PERPAJAKAN BAGI WPOP DAN KEPUASAN HIDUP TERHADAP KEPATUHAN PAJAK ]]>
<![CDATA[Anisah, Siti]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.544
<![CDATA[This study aims to test whether there is an influence between the taxation system and life satisfaction on tax compliance. The population in this study were Individual Taxpayers (WPOP) in the city of Surabaya. The number of samples in this study was 400 respondents. The sampling technique used the purposive sampling method. The research method used is a quantitative method with data sources in the form of primary data, namely questionnaires filled out by respondents via gform and written and distributed via social media and visiting one of the KPP in Surabaya. The data was processed using SMART PLS by testing the inner model and outer model. The results of this study provide evidence that the taxation system and life satisfaction have a significant effect on tax compliance]]>
<![CDATA[PENGEMBANGAN APLIKASI LAYANAN BAGIAN UMUM (ALBUM 2.0) DALAM PENGELOLAAN BARANG MILIK NEGARA PADA DIREKTORAT JENDERAL HAK ASASI MANUSIA ]]>
<![CDATA[Rachman, Hasyim]]>;
<![CDATA[Musyafi, Ayatulloh Michael]]>;
<![CDATA[Nasution, Hafifah]]>;
<![CDATA[Sasmi, Aji Ahmadi]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.546
<![CDATA[This research aims to design the development of an information management system for State-Owned Goods (Barang Milik Negara) within government agencies as an effort to optimize internal supervision functions over the implementation of information systems and digitize the management process of State-Owned Goods. This research focuses on the Secretariat of the General Affairs Division of the Directorate General of Human Rights as the research object because the information system implemented by the General Affairs Division, namely the General Affairs Service Application (ALBUM), has problems based on the problem analysis and needs assessment conducted. This study uses Research and Development (R&D) design with the ADDIE model. The development phase is limited to the Design stage, involving the creation of Data Flow Diagrams (DFD) and User Interface designs using CANVA and FIGMA as tools to assist in the design development process. Based on the analysis results, there is a need for information system development in the General Affairs Service Application (ALBUM) in the aspect of internal service. The internal services that can be developed include the Inventory Items feature by adding a display for additional requested items, and the second development is the addition of a loan feature for State-Owned Goods. The design development aligns with the problem analysis and the needs derived from the information obtained. It is expected that the development carried out will optimize the internal supervision function over the implementation of the General Affairs Service Application (ALBUM) information system and in every aspect of the State-Owned Goods management process]]>
<![CDATA[PENGARUH MEDIA SOSIAL, EDUKASI PASAR MODAL DAN PENGGUNAAN ANALISIS FUNDAMENTAL TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL : STUDI PADA MASASISWA INVESTOR SAHAM DI SURABAYA ]]>
<![CDATA[Setiawati, Alifia Arum]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.548
<![CDATA[This research aims to examine the influence of social media, capital market education, and the use of fundamental analysis on capital market investment choices made by student stock investors in Surabaya. Questionnaires were distributed to students from various universities in Surabaya who actively invest in the capital market. Purposive sampling was used to select 400 respondents as the sample for this research. This research uses a quantitative methodology with the Partial Least Squares (PLS) technique, and the SmartPLS application is used for analysis. Research findings show that social media has a significant influence on students' investment decisions. Capital market education has a significant influence on investment decisions. Apart from that, the use of fundamental analysis also shows a significant influence on student investment decisions]]>
<![CDATA[PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN ]]>
<![CDATA[Mullery, Azril Febrian]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.549
<![CDATA[This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes]]>
<![CDATA[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN NON ASN DAN PENGENDALIAN INTERNAL DALAM UPAYA MENINGKATKAN KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN SUKABUMI ]]>
<![CDATA[Gunawan, Muhamad Sahrul]]>;
<![CDATA[Suwiryo, Darmo H.]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.550
<![CDATA[Payroll Accounting Information System and Internal Control are important aspects in managing a government agency because a good payroll accounting information system and internal control can provide accurate information and avoid errors in payroll so that it can improve employee performance. The type of research used is a qualitative descriptive method, the data processed is the result of unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. The results of the study show that the implementation of the Non ASN payroll accounting information system and internal control has been running well in improving employee performance. However, the Sukabumi Regency Trade and Industry Service needs to improve the attendance recording system which is still done manually as one of the weaknesses that needs to be improved into a computerized system to avoid fraud. In addition, internal control related to organizational structure also needs to be improved to separate the performance of employee tasks and functions more effectively and add human resources in several parts to prevent a decline in performance]]>
<![CDATA[PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING ]]>
<![CDATA[Noviani, Dian Septi]]>;
<![CDATA[Zakaria, Adam]]>;
<![CDATA[Nasution, Hafifah]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.551
<![CDATA[This research was conducted with the aim of finding out the influence of external pressure, ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture on fraudulent financial reporting. This research uses companies in the infrastucture 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 60 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that External Pressure has a effect on fraudulent financial reporting, while ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture have no effect on fraudulent financial reporting]]>
<![CDATA[ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS: STUDI KASUS PADA RUMAH SAKIT X ]]>
<![CDATA[Ayuntari, Chivalrind G]]>;
<![CDATA[Wahyuningrum, Dwi Sari]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.560
<![CDATA[This study aims to analyze the effect of working capital management on profitability in X Hospital. The research method used is descriptive quantitative. The data source used comes from secondary data in the form of financial statements of Hospital X for the period 2020 - 2022. Working capital analysis is carried out by analyzing financial ratios using cash turnover, accounts receivable turnover, and inventory turnover ratios. Meanwhile, to analyze profitability, the ratios of return on assets (ROA), return on equity (ROE,) and net profit margin (NPM) were used. The results showed that working capital management has a significant effect on profitability]]>
