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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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ANALISIS AKUNTANSI DALAM PROSES PENGADAAN BARANG DAN JASA DI KANTOR KECAMATAN SUKARAJA KABUPATEN SUKABUMI Ajis, Hanisa Abdul; Nugroho, Gatot Wahyu; Eriswanto, Elan
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.v5i1.545

Abstract

In the era of globalization and rapid development of information technology, financial management and accounting have become crucial aspects for organizations, including government agencies. In Indonesia, procurement of goods and services is a vital component in supporting the implementation of government programs, where efficiency and transparency in the procurement process greatly affects the quality of goods and services obtained, as well as accountability for the use of public funds. The Sukaraja Sub-district Office, Sukabumi District, as part of the local government, has the responsibility to effectively manage the procurement of goods and services. However, accounting and financial management practices in the sub-district often face challenges that affect the effectiveness and efficiency of budget use, as well as the quality of public services. This research focuses on analyzing the accounting system used in the process of submitting payment for goods and services at the Sukaraja Subdistrict Office. The accounting system is an organization of forms, records, and reports that are coordinated to provide financial information needed in management. An in-depth understanding of this accounting system is very important because this system serves as a financial control mechanism, which if implemented properly, can improve the efficiency and effectiveness of regional financial management. This study shows that although the existing accounting system at the Sukaraja Sub-district Office is quite good, there is still room for improvement, especially in terms of integration of modern technology and training of officers in the use of the system. Accurate and timely financial data is needed for effective decision-making. In addition, transparency in public financial management is expected to increase accountability and reduce the potential for corruption. In this regard, measures to ensure that financial information is easily accessible to the public are crucial. This study concludes that the improvement of the existing accounting system, including the utilization of technology and the improvement of officers' competencies, is essential to improve financial performance in Sukaraja Sub-district Office. Thus, a strong and transparent accounting system will drive increased accountability, efficiency, and better quality of public services, which will ultimately support overall local economic development
ANALISIS PERTUMBUHAN EKONOMI PASCA PANDEMI PADA PROVINSI JAWA TIMUR DAN JAWA BARAT Gultom, Angelica; Mirna Dyah Praptitorini, Mirna Dyah Praptitorini
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.v5i1.558

Abstract

Tujuan dari penelitian ini ialah untuk menganalisis pengaruh dari pendapatan asli daerah, jumlah penduduk dan belanja modal. Populasi dan sampel penelitian adalah 46 kab/kota di kab/kota provinsi jawa timur dan jawa barat tahun 2020-2022. Penelitian ini menguji 139 data yang berasal dari LKPD dan web BPS. peneliti menggunakan metode analisis regresi berganda. penelitian ini membuktikan bahwa pendapatan asli daerah, dan jumlah penduduk berpengaruh positif dan signifikan sedangkan belanja modal berpengaruh negatif tetapi masih signifikan. penelitian ini dapat menjadi pertimbangan terhadap pemerintah menjadikan dasar untuk pengembangan kebijakan yang lebih baik. Informasi yang diperoleh dapat membantudalam mengarahkan alokasi sumber daya dan mendukung strategi pengembangan ekonomi yang berkelanjutan.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA Yusuf, Muh. Silmi Kaffa; Rijal, Abdul; Idris, Hariany
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.v5i1.561

Abstract

This research aims to analyze the determination  of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail
IMPLEMENTASI ACCURATE ONLINE DALAM MEMPERMUDAH PENGELOLAAN LAPORAN KEUANGAN PADA PT. XYZ AKUNTING Tezar, 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.v5i1.565

Abstract

The aim of this research is to introduce Accurate Accounting in simplifying the process of creating and managing financial reports, especially for PT. XYZ Accounting. The research method used is a qualitative approach with literature study methods and experimental methods. The research results show that Accurate Accounting provides convenience in terms of use and efficiency in creating and managing financial reports required by companies, one of which is PT. XYZ Akunting, from the Accurate Online data above, it can be seen that PT. XYZ Akunting has a BCA Cash balance (which has been reduced by several charges) of Rp. 98,400,000, with trade receivables of Rp. 2,000,000. Meanwhile, the inventory owned is IDR. 11,750,000 which consists of 10 rolls of cotton cloth, so the total assets recorded are Rp. 112,150,000,-. Meanwhile, on the Liability Side of PT. XYZ Accounting has Accounts Payable of Rp. 11,750,000,-. As for Liabilities, it is IDR. 100,400,000
PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Kurniawan, Umarudin; Anggraini, Depita; Utama, Fikri Rizki
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.v5i1.566

Abstract

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange
EKSPLORASI DINAMIKA STRUKTUR MODAL PADA PT SEMEN INDONESIA (PERSER) TBK Hamidah, Fina Nur; 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.v5i1.570

Abstract

This research explores the capital structure of PT Semen Indonesia (Persero) Tbk for the period 2019-2023, using qualitative methods and literature review studies. The research focus includes analysis of Debt to Equity Ratio (DER), Liquidity, Profitability (ROA), Total Asset Turnover, Sales Growth, Asset Structure, Net Profit Margin, Company Size, and Business Risk. The data analyzed comes from the company's annual financial statements as well as various other reliable public data sources. The research findings show that DER has decreased significantly, reflecting an increase in the company's financial stability. Although liquidity fluctuates and tends to be below industry standards, ROA is relatively stable with an average of 2.9%, while Total Asset Turnover and Net Profit Margin perform quite well despite being below industry standards. Sales Growth fluctuated significantly, while the company's Asset Structure experienced a decline. Nonetheless, Company Size stabilized with significant total assets, and Business Risk showed moderate fluctuations. This research provides important insights for company management in developing more efficient financial strategies for the future
DETERMINASI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI Rosdianti Br Regar, Novi; Putri, Annie Mustika; Ramashar, Wira
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.v5i1.573

Abstract

The importance of submitting annual financial reports on time greatly influences the quality of the financial reports themselves. Financial reports are said to be of quality when the information is presented in a timely manner and is available when needed. Timeliness means that information must be delivered as quickly as possible so that it can be used as a basis to assist in decision making. This research was conducted to see whether or not there was an influence from the variables, namely profitability, leverage, liquidity, company size and audit opinion. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2022. Sampling used purposive sampling technique with a total of 52 samples. The data used is secondary data. The data analysis technique used is logistic regression analysis. This research analyzes using SPSS version 26. The research results show that profitability has no effect on the timeliness of financial reporting. Meanwhile, leverage, liquidity, company size and audit opinion influence the timeliness of financial reporting
ANALISIS KREDIT BERMASALAH DAN PENYALURAN KREDIT DALAM UPAYA MENINGKATKAN PENDAPATAN PERUSAHAAN Hasna, Ishfa Naqiyyan; Suherman, Acep; Indrawan, Andri
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.v5i1.574

Abstract

Non-performing loans are the biggest risk that can lead to the liquidation of a bank. Non-performing loans are something that can affect the continuity of bank operations, because they can cause losses and do not accumulate interest and other income, thus disrupting bank operations, especially in terms of liquidity adequacy. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from the results of interviews and unstructured observations that will be analyzed qualitatively and described in descriptive form. Non-performing loans (NPL) are one of the main risks faced by PT BPR Supra Artapersada KC Sukabumi. Although the company has implemented strict procedures in credit distribution based on the 5C principle (Character, Capacity, Capital, Collateral, Condition), various internal and external factors still affect the NPL level. BPR Supra has implemented the 5C principle in the credit distribution process, it is advisable to update and tighten the credit evaluation criteria periodically, especially in the face of uncertain economic conditions
ANALISIS KINERJA KEUANGAN RSUD SITI FATIMAH AZ- ZAHRA PROVINSI SUMATERA SELATAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY Rahmattullah, M. Agung; Sari, Kartika Rachma; Armaini, Rosy
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.v5i1.575

Abstract

This research has a purposeto to analyze the financial performance of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province during 2019 to 2023 using the Value For Money concept, which is measured through economic ratios, efficiency and effectiveness. This research is classified as descriptive research with a quantitative approach. Primary data was collected through interviews, while secondary data was obtained from the Budget Realization Report (LRA) and Operational Report (LO) of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province. The results of this research show that during the period 2019 to 2023 the concept of value for money Using economic ratios, it can be concluded that the hospital's financial performance during the period analyzed tends to be uneconomical. The average percentage of expenditure realization reached 108,39%, indicating that expenditure exceeded the predetermined budget. Furthermore, using the efficiency ratio during the period 2019 to 2023, where Siti Fatimah Regional Hospital has shown a good level of efficiency in the use of funds, with an average value of 123.35%, and based on the effectiveness ratio for the period 2019 to 2023, it shows that during the observation period, the average effectiveness ratio of 125.67% was classified as effective
PENGARUH IDEALISME, RELATIVISME DAN PERSONAL VALUE PADA PERSEPSI MAHASISWA AKUNTANSI GEN Z ATAS PERILAKU TIDAK ETIS AKUNTAN Jasmine, Angeline; Suwiryo, Darmo H; Tanjung, Hendra
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.v5i1.576

Abstract

This study aims to analyze the influence of idealism, relativism and Personal Value on accounting students' perceptions of unethical behavior of accountants. The sample consisted of 120 accounting students of Muhammadiyah University of Sukabumi selected by purposive sampling method. The research method is quantitative with primary data sources, through questionnaires. The data analysis method uses multiple linear regression analysis with IBM SPSS 29 software. The results of the study show that idealism has a negative effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' idealism, the higher their rejection of unethical behavior of accountants. Conversely, relativism has a positive effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' relativism, the higher their tolerance for unethical behavior of accountants. Openness to Change, Conservation and Self-Transcendence have no effect on the perception of gen z accounting students on unethical behavior of accountants. However, Self-Enhancement has a negative effect on the perception of gen z accounting students on unethical behavior of accountants

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