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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 NON-PERFORMING LOAN, RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, DAN OPERATING COST AND OPERATING INCOME TERHADAP FINANCIAL SUSTAINABILITY Sudrajat, Kansa Dwi Putri Angelina; Ariani, Yovita
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.v5i2.678

Abstract

This study aims to obtain empirical evidence related to the effect of non-performing loans, return on assets, capital adequacy ratio, and operating cost and operating income (BOPO) on financial sustainability. The population in this study are banking sub-sector companies listed on the Indonesia Stock Exchange. The research method used is quantitative research method. The sample in this study was collected using nonprobability sampling method with purposive sampling technique. The results of this study indicate that the variable return on assets, capital adequacy ratio, and operating cost and operating income have an influence on financial sustainability. While the non-performing loan variable has no influence on the financial sustainability ratio
APAKAH FAKTOR NILAI PERUSAHAAN, UKURAN KOMITE AUDIT DAN BOARD INDEPENDENCE MEMIIKI PENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR: SUB SEKTOR JASA PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hutagaol, Rafael; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v5i2.681

Abstract

This research analyzes the influence of audit committee size, institutional ownership, and board independence on firm value. The population used is manufacturing companies in the industrial services sub-sector listed on the Indonesia Stock Exchange during 2021-2023. A total of 10 companies were selected using the purposive sampling method for the research samples. This research uses quantitative methods with secondary data as the main source. Data analysis was carried out using multiple linear regression techniques with the help of SPSS version 25 software. The research results showed that partially, the size of the audit committee, institutional ownership, and board independence affected firm value. Together, these three variables are also proven to influence firm value
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT NET VISI MEDIA TBK Azizah, Suli Nur; Hartutik, Sri; Kherani, Evi
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.v5i2.682

Abstract

This study aims to evaluate the financial performance of PT Net Visi Media Tbk using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. The data analyzed comes from the company’s financial reports for the period of 2020-2023. The analysis results indicate that the company’s liquidity and solvency ratios are below industry standards, suggesting difficulties in meeting short-term obligations and a high dependence on debt. Furthermore, the activity and profitability ratios reveal that the company has not optimally utilized its assets and equity to generate profits. Based on these findings, it is recommended that the company reevaluate its financial and operational strategies to improve future performance
ANALISIS HUBUNGAN FUNDAMENTAL DAN HARGA SAHAM DI INDEKS LQ45: PERAN INFLASI SEBAGAI VARIABEL MODERASI Prawitasari, Putu Putri; Krisna Wiguna, Putu; Istri Agung Maheswari, Anak Agung; Arniti, Ni Ketut
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.v5i2.690

Abstract

This study aims to examine the effect of earnings per share (EPS) and return on assets (ROA) on stock prices with inflation as a moderating variable in LQ 45 mining sector companies for the 2023 period.The population in this study is 10 mining sector companies listed in the LQ 45 composite stock index in 2023. The sampling technique uses the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS. The results of this study provide empirical evidence that the EPS independence variable has a positive effect on the stock price while ROA has a negative effect on the stock price, and inflation is unable to moderate EPS and ROA on the stock price
PENERAPAN AKUNTANSI SEKTOR PUBLIK DALAN MENCEGAH FRAUD DI ERA DIGITAL Mulyadi, Nanda Pramayasti; Indrabudiman, Amir
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.v5i2.696

Abstract

The ever-evolving technology has a major influence on many aspects of human life, where technology is expected to have a positive impact on the public accounting sector by making it simpler and faster to implement various accounting procedures and produce more accurate data that produces results. One of them is utilized to prevent fraud cases in various sectors, not only the business world but also government. Therefore, the importance of combining public sector accounting combined with technology is considered capable of reducing the phenomenon of fraud growth which has recently become increasingly common. This writing utilizes a literature review to strengthen the results of the discussion with the aim of examining the implementation of public sector accounting as an effort to prevent fraud. The results of the study state that the implementation of technology in public sector accounting is considered necessary to continue to be developed and utilized in order to reduce the number of frauds in Indonesia
PENGARUH LIKUIDITAS DAN RISIKO KREDIT TERHADAP KINERJA KEUANGAN PERBANKAN : STUDI KASUS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnama, Ni Wayan Dinda; Dewi, Putu Pande R. Aprilyani; Ariwangsa, I Gusti Ngurah Oka; Widiantari, Komang Sri
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.v5i2.699

Abstract

The COVID-19 pandemic has had a significant impact on various economic sectors, including the banking industry. In the aftermath of the pandemic, Indonesia's banking segment experienced changes in its financial performance, as reflected in indicators such as liquidity, profitability, and credit risk. These changes were influenced by economic policies implemented by the government during the pandemic, such as credit restructuring and reductions in benchmark interest rates. According to data from the Financial Services Authority (Otoritas Jasa Keuangan, OJK) at the end of 2021, the non-performing loan (NPL) ratio in Indonesian banks increased to 5.24%, compared to 2.49% before the pandemic, as a result of elevated credit risks due to customers' inability to meet their obligations. While the post-pandemic financial performance of the banking sector has shown signs of recovery, challenges such as rising credit risk and liquidity fluctuations remain, making liquidity improvement and profitability enhancement key focuses for ensuring future stability and positive performance in Indonesia's banking sector. This study aims to analyze and understand how liquidity and credit risk affect financial performance. Annual financial reports serve as secondary data for this study, with a sample of 97 banking companies’ data from 2021 to 2023. Data analysis employs multiple linear regression techniques. The findings reveal that liquidity has a positive and significant effect on financial performance. Furthermore, credit risk also demonstrates a positive and significant correlation with financial performance. Simultaneously, liquidity and credit risk significantly influence financial performance
TRANSFORMASI DIGITAL: FINANCIAL TECHNOLOGY SEBAGAI PENDUKUNG UTAMA KINERJA UMKM DI TABANAN Prawitasari, Putu Putri; Dinatha Putra, Putu Esa
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.v5i2.708

Abstract

This study aims to examine the influence of financial literacy, financial inclusion, financial technology on the performance of MSMEs. The study population included 47,957 MSME actors in Tabanan Regency, with a sample of 100 respondents, selected using the purposive sampling method. The data used are primary data. Data analysis was carried out using SPSS version 30 software with the F test method, t test, determination coefficient test, multiple linear regression analysis, and classical assumption test. The empirical results of the study indicate that financial literacy, financial inclusion, and financial technology have a positive influence on the performance of MSMEs. Overall, the performance of MSMEs is proven to be significantly influenced by the three independent variables.
PENGARUH STRUKTUR MODAL, RISIKO KREDIT DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN PERBANKAN Setia Devi, Anak Agung Istri; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Arlita, I G.A. Desy
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.v5i2.714

Abstract

This study aims to analyse the effect of capital structure, credit risk, and third-party funds on banks' financial performance, taking into account the challenges magnified by the COVID-19 pandemic. The global economic shock caused by the pandemic increased pressure on banks' capitalisation due to the decline in economic activity. At the same time, credit risk surged as many businesses and individuals faced financial difficulties leading to an increase in bad debts. In addition, economic uncertainty encouraged customers to withdraw or hold deposits, creating pressure on bank liquidity. This study uses secondary data from the annual financial statements of 97 banking companies for the period 2021-2023. The analysis technique used is multiple linear regression to test the relationship between these variables. The results showed that capital structure has a positive and significant effect on financial performance. Credit risk was also found to have a positive and significant effect on financial performance. Similarly, third party funds made a significant positive contribution. These findings provide an in-depth understanding of the importance of managing financial elements in maintaining banking stability and performance, especially in the midst of unpredictable economic challenges
PENGARUH SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PANGKALPINANG Septiani, Mutiara; Julia, Julia; Rudianto, Nur Ahmad Ricky
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.v5i2.720

Abstract

This study aims to analyze the influence of the tax collection system and tax knowledge on taxpayer compliance through mobile SAMSAT services in Pangkalpinang City. This study uses a quantitative approach using a survey method through a questionnaire distributed to 400 taxpayers. The results of this study indicate that mobile SAMSAT services and tax knowledge have a positive and significant effect on taxpayer compliance, while service quality does not have a significant effect on taxpayer compliance
PENINGKATAN EFISIENSI DAN PROTEKSI PENERAPAN TRANSAKSI PAYMENT GATEWAY BERBASIS QRIS PADA UMKM DI KOTA PANGKALPINANG Fittriyyah, Fittriyyah; Julia, Julia; Vebstavili, Vebstavili
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.v5i2.721

Abstract

In this research, the aim is to find out whether there are transaction implementation and protection and efficiency constraints aimed at using QRIS-based Payment Gateway Technology among MSMEs in the city of Pangkalpinang and how to overcome these obstacles. This research uses qualitative research with a descriptive analysis approach. Data collection techniques use observation, interviews and documentation. Meanwhile, data analysis is carried out by data reduction, presentation and then drawing conclusions. To test the validity of the data using the triangulation method. The research results show that (1) The application of QRIS to MSMEs is generally in accordance with socialization about QRIS, but for everyday applications that occur among consumers, QRIS is still rarely implemented. (2) Obstacles that occur in implementing QRIS in MSMEs include signal or internet connection problems, as well as barcode errors that are not detected or not scanned on consumers' cellphones. (3) The impact of sales after using QRIS on MSMEs does not affect their sales turnover

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