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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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PENGARUH SUSTAINABILITY REPORTING TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulyani, Rani; 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.v5i2.620

Abstract

This study aims to examine the effect of sustainability report disclosure on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study include economic performance disclosure, environmental performance disclosure, and social performance disclosure. The dependent variable used is the stock price. The population of this study includes banking companies that disclose sustainability reports during the 2020-2023 period. The research sample consisted of 15 companies using purposive sampling technique and 4 years of observation. Data collection was carried out through the documentation method by analyzing the content of the sustainability report. The data analysis technique used is panel data regression. The results showed that partially the economic disclosure variable had a significant effect on stock prices while the social and environmental disclosure variables had no significant effect on stock prices. In addition, simultaneously, all independent variables have an influence on stock prices.
STUDI EFEKTIVITAS AUDIT INTERNAL DALAM UPAYA MITIGASI TINDAKAN FRAUD DI INSTITUSI PEMERINTAHAN Anggara, Berwin; Ariani, Siti Septi
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.v5i2.622

Abstract

The purpose of this study was to examine the impact of internal audit effectiveness and its success factors (Independence, Internal Control, Professionalism, and Competence) on fraud prevention in the Metro City Inspectorate. The research utilized quantitative methods and involved 31 respondents. Data collection was conducted using a questionnaire distributed to Functional Auditor Positions (JFA) who had worked at the Metro City Inspectorate for over a year. The collected data was tabulated and subjected to classical assumptions testing, multiple linear regression tests, and hypothesis testing using SPSS Statistics 26. The study findings revealed that the effectiveness of internal audit, specifically the independence of internal auditors, did not significantly affect fraud prevention. However, internal control and auditor competence were found to influence fraud prevention. Professionalism, on the other hand, showed no significant impact on fraud prevention. The simultaneous test indicated that independence, internal control, professionalism, and competence collectively had an impact on fraud prevention
STRATEGI PENGEMBANGAN MARKETING BANK BTPN SYARIAH CABANG TUBAN Saputri, Zulinda Kurniawati; Ansori, Miswan
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.v5i2.625

Abstract

BTPN Syariah still faces many shortcomings and obstacles. Among the external challenges is the increasing number of banks, both Islamic and conventional. As for internal issues or challenges, BTPN Syariah has a limited number of experts in this field, whether in marketing or other areas. Most of the employees at BTPN Syariah are high school graduates or equivalent. The purpose of this study is to explore the Development Strategy of BTPN Syariah Bank. A qualitative approach and descriptive research type were used in this study. The data required by the researcher comes from primary and secondary data sources. In this research, the techniques used to obtain data include observation, interviews, and documentation. The techniques used to analyze the data consist of data reduction, data presentation, and drawing conclusions. The research found that the Tuban branch of BTPN Syariah employs strategies such as tailoring funding and financing products to meet community needs, using face-to-face promotional strategies and collaboration with institutions, and improving access by offering proactive services
MODEL FINANCIAL DISTRESS YANG MEMPENGARUHI MINAT MAHASISWA MUSLIM MILENIAL PADA PINJAMAN ONLINE SYARIAH Ramadhan, Rizki; Arfiani, Mutia; Ahyar, Rizki
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.v5i2.626

Abstract

This research aims to examine whether there is an influence of parental income, financial literacy, and place of residence on the interest of millennial Muslim students in Sharia online loans. The population in this study is Muslim millennial students of the Accounting Study Program at Aceh Polytechnic, class of 2021/2022. The sample size in this study is 50 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with data sources in the form of primary data. Data collection in the research was conducted using Google Forms. The data analysis method employed was multiple linear regression analysis using SPSS version 25. The results of this study indicate that residence has a partial influence on the interest of millennial Muslim students in Sharia online loans. Meanwhile, parental income and financial literacy do not affect the interest of millennial Muslim students in Sharia online loans. Simultaneously, the variables of parental income, financial literacy, and residence have a significant impact on the interest of millennial Muslim students in Sharia online loans
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI Gustari, Rizki Asih; Kamaliah, Kamaliah; Afifah, Ulfa
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.v5i2.632

Abstract

This research aims to examine the influence of profitability, company size, and ownership structure on Corporate Social Responsibility (CSR) disclosure. The research population includes non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023, with 76 companies selected as samples using a purposive sampling approach. The approach applied in this research is a quantitative approach, with data analysis using panel data regression using Eviews 12 software. The results show that profitability has a negative effect on CSR disclosure, company size has a positive effect on CSR disclosure, institutional ownership has a negative effect on CSR disclosure, while public ownership does not show a significant effect on CSR disclosure
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KEMAMPUAN TEKNIK PERSONAL SERTA PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Vegathree, Chandrika Raveena; Sari, Rafika; Ratu, Mutiara Kemala
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.v5i2.633

Abstract

The performance of an accounting information system can be evaluated through two aspects, namely system user satisfaction and the level of system utilization. Satisfaction assessment is related to the extent to which users feel that this system meets all their needs in supporting the completion of their work. On the other hand, evaluation of system utilization is related to the behavior of individuals who use accounting information systems because they see benefits that can help them in completing their work tasks. This research aims to examine the influence of top management support, personal technical abilities and training and education programs as independent variables on the performance of accounting information systems as the dependent variable. This research is quantitative in nature with data sources coming from questionnaires and interviews. Data sources were collected directly through questionnaires or questionnaires from Hotel Hayo employees.  The results of the analysis show that partially the sig value of top management support indicates that the independent variable has a positive and significant influence on the dependent variable of accounting information system performance. Personal technical ability variables and training and education programs have a positive and significant influence on accounting information system performance variables. Simultaneously, the independent variables together have a positive effect on improving the performance of the accounting information system
PENGARUH PERSEPSI UMKM DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP TINGKAT KEBERHASILAN UMKM KOTA PALEMBANG: SURVEI UMKM DI KOTA PALEMBANG Bakti, Melinia; Putri, Andini Utari; Meiriasari, Vhika
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.v5i2.634

Abstract

This research aims to examine the influence of MSME perceptions and use of accounting information on the success rate of MSME. A total of 100 respondents were cellected by distributing questionnaires to MSMEs in the city of Palembang using the Purposive Sampling technique and the Slovin formula. The analysis used in this research is a quantitative method. The resukts if the abalysis show that partially the perception of MSMEs has a negative and significant effecton the seuccess of MSMEs in the city of Palembang with a significant value smaller than the predetermined value (0,000 < 0,05) while the use of accounting information has a significant effect on the success of MSMEs in the City of Palembang with a significant effect on the success of MSMEs in the city of Palembang (0,000 < 0,05).
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kaloko, Elsayrona Br; Deliana, Deliana
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.v5i2.635

Abstract

This study aims to determine the influence of auditor opinion, firm size and leverage on audit delay. The data used in this study is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses purposive sampling, so that as many as 115 research data from 23 companies were obtained. The test was carried out using multiple linear regression analysis with the help of statistical package for the social sciences (SPSS) software version 25. Before conducting regression analysis, classical assumption testing is first carried out. The results of this study show that firm size and leverage have an effect on audit delay while auditor opinion has no effect on audit delay
BLOCKCHAIN TECHNOLOGY IN THE CARBON MARKET: ENHANCING TRANSPARENCY AND TRUST IN EMISSIONS TRADING Prawitasari, Putu Putri; Nurmalasari, Made Ratih; Kumalasari, Putu Diah
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.v5i2.638

Abstract

Climate change demands urgent solutions, and blockchain technology offers a promising way to enhance transparency and trust in emissions trading, a key component of carbon markets. By providing a decentralized, secure platform for tracking and verifying emissions data, blockchain can address issues like lack of transparency and trust that have limited the effectiveness of carbon markets. This innovation could streamline the trading of carbon credits, promoting sustainable practices among businesses and supporting the transition to a low-carbon economy. The study employs qualitative research methods, including a literature review from the Scopus database and case study analysis, to explore the application of blockchain in carbon markets. Industry reports and real-world case studies provide additional insights. Findings suggest that while blockchain has significant potential, its successful integration into the carbon market requires overcoming several barriers, including regulatory, technological, and organizational challenges. The paper highlights both the opportunities and obstacles for blockchain's adoption in carbon trading, contributing to efforts aimed at mitigating climate change.
PERSPEKTIF ETIKA PROFESI DAN ETIKA BISNIS: STUDI KASUS PT ASABRI Baity, Namira Nur; Bastiansyah, Dodi; Argunanto, Argunanto; Nofryanti, Nofryanti
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.v5i2.640

Abstract

This study aims to investigate PT ASABRI (Persero) in terms of violations of professional ethics and business ethics related to fraud in the process of preparing financial statements. A qualitative approach with literature review is the method used, by collecting primary and secondary data. To evaluate the fraud that occurred in a state-owned enterprise that manages social insurance programs for members of the military and police, the data collected was analysed using professional and business ethics standards. PT ASABRI was established to manage social insurance for members of the military, police, and certain government employees. This institution originated from the establishment of Taspenmil in 1964. Fraud in this context impacts business ethics, damages the business environment, reduces the trust of the government, investors, and the public, and harms the state due to manipulated financial statements. The breach of professional ethics in this case is contrary to the principles of the professional body (IAPI), including integrity, objectivity, and professionalism

Page 33 of 43 | Total Record : 426

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