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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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THE INFLUENCE OF TAXPAYER AWARENESS, TAX SERVICE QUALITY, AND MSME TAXPAYER COMPLIANCE ON TAX REVENUE AT KUPANG PRATAMA TAX SERVICE OFFICE Naiola, Fransiscus Nicodemus; Mudamakin , Agnes K. B.; Tanan, Eugenia H.P.; Gah, Tiffany N.P.
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.578

Abstract

Purpose — The purpose of this study is to determine how tax revenue at the Kupang Pratama Tax Service Office is impacted by taxpayer knowledge, the quality of tax services, and MSME taxpayer compliance. Method —This quantitative descriptive research utilizes a questionnaire-based data collection approach distributed online through Google Forms at the Kupang Pratama Tax Service Office. These objects or subjects have specific attributes and characteristics. 615 Micro, Small, and Medium-Sized Businesses that were registered as taxpayers at the Kupang Pratama Tax Service Office, which is situated on Jl. Palapa No. 8, Oebobo, Oebobo, Kupang City, East Nusa Tenggara, were the study's population. Result — This study reveals that there is no relationship between the taxpayer awareness variable and tax revenue, tax revenue is impacted by the tax service quality variable. Additionally, tax income is unaffected by the taxpayer compliance variable.
PENGARUH GOOD CORPORATYE GOVERNANCE, INTELLECTUAL CAPITAL, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN : STUDI KASUS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Huwaida, Luluk Khansa; Zahro, Nafi’ Inayati; Mulyani, Ulva Rizky
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.579

Abstract

This research intends to test whether there is an influence of good corporate governance, intellectual capital, and firm size on financial performance. The population in this research are food & beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022. In this research there were 77 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources using data in the form of secondary data. Data analysis method is multiple linear analysis using SPSS version 27. The results of this research provide empirical evidence that partially the variables independent board of commissioners, institutional ownership, intellectual capital, firm size have no effect on financial performance, and managerial ownership has an effect on financial performance.
PENGARUH INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri, Nafika Andria; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.582

Abstract

The study aims to evaluate the effects of cash holdings, investment opportunity sets, and intellectual capital on the value of firms in the real estate and property subsectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, both as a group and as individuals. The study's sample includes 40 companies from these subsectors, generating in a total of 200 observational data points. A quantitative research approach was applied, utilizing primary data sources. Descriptive statistical analysis and panel data regression analysis were used to analyze the data, with the EGLS Cross-section random effect approach being explicitly used. The findings indicated that intellectual capital, investment opportunity sets, and cash holdings collectively influence company value. However, intellectual capital alone does not affect company value, while investment opportunity sets and cash holdings positively and significantly impact company value.  
PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BADAN USAHA MILIK DAERAH PROVINSI RIAU Pirdaus, Padli; Aristi, Mentari Dwi; Ahyaruddin, Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.584

Abstract

This research was motivated by problems that occurred at the Main Branch Office of PT Permodalan Ekonomi Rakyat regarding irregularities in receiving principal and interest installments on seven credit agreements in the names of three business partners related to credit agreements. The Effect of Implementing Good Corporate Governance Principles on Financial Performance in Regionally Owned Enterprises in Riau Province. The population is 58 people. Sampling in this research used a purposive sampling method. The data used is primary data. The data collection techniques used were field research and distributing questionnaires. The data analysis method used is multiple linear regression. The results of this research show that the effect of implementing the principles of good corporate governance on financial performance in regionally owned enterprises in Riau Province.
ANALISIS BELANJA DAERAH PEMERINTAH KOTA PROBOLINGGO Wulandari, Nurfifah; Anggono, Alexander
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.586

Abstract

Regional autonomy depends on how local governments manage their finances effectively, efficiently, orderly, economically, transparently and responsibly. Regional expenditure is divided into three, namely operating expenditure, capital expenditure and unexpected expenditure. The purpose of this study is to determine the financial performance of the local government of Probolinggo City by analyzing regional expenditure in the last 3 years, namely 2021 - 2023. This research uses a quantitative descriptive method. By using secondary data from the Probolinggo City APBD Realization Report for 2021 - 2023. The data obtained is processed using a previously provided formula and then analyzed using the expenditure variance ratio, expenditure compatibility ratio and regional expenditure efficiency ratio. The results of this study are a variance ratio of 85.76, a ratio of compatibility of operating expenditure and capital expenditure of 84% and 14.43%, a spending efficiency ratio of 85.76%. From the percentage of these ratios shows that Probolinggo City performs financial performance well seen from the efficiency of budget use and expenditure savings. However, operating expenditures tend to be higher than capital expenditures.
PENGARUH UKURAN PERUSAHAAN, LISTING AGE, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Hana, Tri Selomita; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.589

Abstract

This study aims to investigate the impact of factors such as company size, listing age, and leverage on the disclosure of intellectual capital in the food and beverage (F&B) sub-sector, both simultaneously and partially listed on the Indonesia Stock Exchange (IDX), during the 2018-2022 period. This study examines companies in the food and beverage sub-sector listed on the IDX from 2018 to 2022. We used purposive sampling to collect data from 17 companies and 85 observation data points. This study found that factors such as company size, listing age, and leverage simultaneously affect intellectual capital disclosure. Firm size has a partial positive impact on intellectual capital disclosure, while listing age and leverage have a negative impact.
PENGARUH EARNINGS PERSISTENCE, GROWTH OPPORTUNITY, DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Fitriani, Annisa; Sumiyati, Sumiyati; Julia, Julia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.591

Abstract

This study aims to empirically examine the effect of earnings persistence, growth opportunity, and default risk on earnings response coefficient in property and real estate companies listed on the IDX for the 2021-2023 period. This research uses a quantitative descriptive approach. The population of this study consists of 93 property and real estate companies listed on the IDX for the 2021-2023 period. Sample selection using purposive sampling method which resulted in a sample size of 31 property and real estate companies, so that a total of 93 processing data was obtained for a three-year period. Analysis using panel data regression. The results showed that earnings persistence has a positive and significant effect on ERC, while growth opportunity and default risk have no significant effect on ERC.
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS UANG PERSEDIAAN PADA DINAS KESEHATAN KABUPATEN SIDENRENG RAPPANG Maghfirah, Annesa Tasya; Sahade, Sahade; Anwar, Azwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.595

Abstract

This research aims to analyze the conformity of the accounting system and procedures for cash disbursement of supplies with the Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 at the Sidenreng Rappang District Health Service.The focus of this research is to analyze the systems and procedures for disbursing cash supplies at the Sidenreng Rappang District Health Service to see whether they comply with the applicable regulations set out in Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020. The data collection techniques used are observation, interviews and documentation. The data analysis technique used in this research is descriptive qualitative. The results of this research show that the implementation of the accounting system and procedures for cash disbursement of supplies at the Sidenreng Rappang District Health Service is in accordance with Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The implementation of cash disbursements has been supported by related documents, namely Fund Provision Letter (SPD), Payment Request Letter (SPP), Payment Order (SPM), Fund Disbursement Order (SP2D), and Accountability Letter (SPJ).
PENGARUH BOARD DIVERSITY TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Novrianti, Mesy; Isynuwardhana, Deannes
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.600

Abstract

The research aims to determine the effect of gender diversity, nationality of commissioners, education of commissioners, age of commissioners, and independent commissioners on firm value. This research uses a quantitative method with secondary data using E-views 12 software to conduct the research hypothesis testing. The population in this study are Property & Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling, and the selected sample size is 46 companies, with a total of 230 observation data. This research is analyzed using descriptive statistics and panel data regression. The results of this study indicate that partially, the gender diversity variable has a positive effect on firm value, while the variables of commissioner nationality, commissioner education, commissioner age, and independent commissioners do not affect firm value.
PENGARUH KENAIKAN NILAI JUAL OBJEK PAJAK (NJOP) DAN UNDANG-UNDANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN DAERAH (UU HKPD) TERHADAP REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN Hartono, Nicky Dwi; Nugroho, Gatot Wahyu; Tanjung, Hendra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.602

Abstract

This study aims to determine and explain the effect of the increase in the selling value of tax objects (NJOP) and the Law on Financial Relations between the Central and Regional Governments (HKPD Law) on the Realization of Land and Building Tax Revenue. This study uses a Quantitative Method with an associative approach that collects data through distributing questionnaires. The population in this study were PBB-P2 taxpayers in Sukabumi City. The sample was taken using nonprobability sampling technique, which does not provide equal opportunities for each element of the population to be selected as a sample and determined through the slovin formula, namely 101 taxpayers. The results of hypothesis testing from the t test of variable X1 show that the value of t count> t table is 2.458> 1.984 where from these results it is concluded that the variable NJOP increase has a positive and significant effect on the realization of PBB revenue, then the first hypothesis is accepted. The results of the t test of variable X2 show that the value of t count > t table with a number 6.510 > 1.984 and it is concluded that the HKPD Act variable has a positive and significant effect on the realization of PBB revenue, so the second hypothesis is accepted. The results of the F test show that the value of f count > f table with a number of 28.203 > 3.090 with a significance of <0.001 <0.05 which means that the third hypothesis is accepted. So from the results it is concluded that the independent variables simultaneously have a positive and significant effect on the realization of PBB revenue. The result of the coefficient of determination test of variable Y is 35% with the remaining 65% influenced by other variables not listed in this study. Thus it can be concluded that the increase in NJOP and the HKPD Law has a positive and significant effect on the Realization of Rural and Urban Land and Building Tax Revenue in Sukabumi City.

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