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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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IMPLEMENTASI BLUE ECONOMY DAN SUSTAINABLE DEVELOPMENT GOALS NO. 14 PADA WISATA CAMPEDAK ISLAND Wong, Yi; Isa Alamsyahbana, Muhammad; Chartady, Rachmad; Marlinda, Charly; Utami, Ranti
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.v5i2.745

Abstract

The aim of this study is to find out the implementation of the Blue Economy and Sustainable Development Goals No. 14 on Cempedak Island. The Blue Economy aims to achieve economic and social benefits while maintaining the sustainability of the marine environment in the long term, while Sustainable Development Goals No. 14 focus on sustainable management of marine biological diversity, reduction in marine pollution, sustainable fisheries resource management, and environmentally friendly and sustainable marine development. The method used in this research is qualitative. Data collection is done in two ways: by interview and by library study. Where the informant answers questions that have been prepared by the author based on research indicators. Data processing techniques in this study include performing checks and corrections, performing re-reviews, and providing an explanation of the results of the research carried out. The results of this study show that the implementation of the blue economy based on four (four) indicators in total has been implemented in the activity, but there is one (one) indicator that is still in the trusting phase, namely multiple revenue, where the author does not get information on such matters. Implementation of Sustainable Development Goals No. 14 as a whole has been implemented through activities and work programs since Cempedak Island is a member of the Long Run Alliance Member (LRAM), which is committed to achieving sustainability 4C, namely conservation, community, culture, and commerce. Based on the results of interviews in this study, it can be concluded that the implementation of the Blue Economy and Sustainable Development Goals No. 14 on island tourism has basically been well implemented. But there are indicators of the blue economy that are still in the credibility phase.
ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) Indriaty, Novica; Nurul Fazira, Ajeng; Satria, Hendy; As Sahara, Masyitah; Kurnia, 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.v5i2.746

Abstract

The Indonesian Accountants Association (IAI) issues accounting standards regarding financial reports for zakat, infaq and alms. This standard is contained in Statement of Financial Accounting Standards Number 101 which discusses financial reporting of zakat, infaq and alms. This research was conducted at BAZNAS for the period 2021 and 2022. The aim of this research was to find out whether the accounting treatment of zakat, infaq and alms funds by BAZNAS was in accordance with PSAK Number 101. The data analysis method used was qualitative. The result of this research is that BAZNAS has prepared financial reports in accordance with PSAK Number 101.
PENGARUH DIGITALISASI, INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEBERLANJUTAN USAHA UMKM DI KABUPATEN BADUNG Jimat Asmara , I Gede; R. Aprilyani Dewi , Putu Pande; Sunarta, I Nyoman; Arlita, I G.A. Desy Arlita
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.v5i2.749

Abstract

This study aims to test whether there is an influence of digitalization independence, financial literacy, and financial inclusion on business sustainability. Thei population in this study weirei busineiss actors in Badung Reigeincy. Thei numbeir of sampleis in this study was 100 reispondeints. Thei sampling teichniquei useid thei purposivei sampling meithod. Thei reiseiarch meithod useid is quantitativei with data sourceis in thei form of primary data. Thei reisults of this study providei eimpirical eivideincei that partially thei variableis of digitalization, financial liteiracy, and financial inclusion havei a positivei eiffeict on busineiss sustainability. Simultaneiously, thei variableis of digitalization indeipeindeincei, financial liteiracy, and financial inclusion havei a significant eiffeict on busineiss sustainability.
PENGARUH KUALITAS AUDIT DAN EFEKTIVITAS KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA DI BURSA EFEK INDONESIA Gizta, Aulia Dewi; Enjelina, Enjelina; Afriyadi, Afriyadi; Sambodo, Bambang; Lidya, Marina
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.v5i2.751

Abstract

The era of globalization has triggered a global crisis which has caused a number of companies and public accounting services to begin to doubt their credibility and consider them. Therefore, disclosure of information in the company's financial reports plays an important role. This research aims to examine the influence of audit quality and audit committee effectiveness on voluntary disclosure in property companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The objects of this research are property companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling method was purposive sampling method so that a sample of 39 companies was obtained. The research results show that the Audit Quality variable partially influences Voluntary Disclosure. Meanwhile, the Audit Committee Effectiveness variable has no effect on Voluntary Disclosure. Then, simultaneously, Audit Quality and Audit Committee Effectiveness influence the Voluntary Disclosure.
IMPLEMENTASI PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DITINJAU DARI PERATURAN DAERAH KOTA BLITAR NOMOR 7 TAHUN 2023 TENTANG ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2024 (STUDI PADA PEMERINTAH KOTA BLITAR) Uli Sianturi, Theresia
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.v5i2.752

Abstract

This study aims to analyze in depth each stage of the preparation of the Blitar City Budget for the Fiscal Year and compare it with what is stipulated in the Blitar City Regional Regulation Number 7 of 2023 concerning the Regional Revenue and Expenditure Budget, the analysis method used is a qualitative method using data collection techniques with interviews and documentation. The results of research conducted at the Blitar City Government show that the preparation of the APBD is in accordance with existing regulations, and in the performance of the use of the APBD budget in Blitar City can be stated to be quite effective and efficient.
PENGARUH KARAKTER EKSEKUTIF, TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE Faudzan, Ryo Tegar; Widiyati, Dian
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.v5i2.754

Abstract

The purpose of this study is to analyse the effect of executive character, transfer pricing and sales growth on tax avoidance. The independent variables used are executive character, transfer pricing and sales growth. The dependent variable used is tax avoidance. The population in this study are properties and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sampling method used was purposive sampling with a sample of 28 companies. The analysis method used in this research is multiple linear regression which is processed using the Eviews 9 application. The data source for this research is the Financial Statements. The result of partial research  show that executive character affects tax avoidance, while transfer pricing and sales growth have no effect on tax avoidance. The result of this study simultaneously show that executive character, transfer pricing, and sales growth have an influence on tax avoidance.
ANALISIS PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Niswah, Nasyiatu; Kurniawati, Lintang
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.v5i2.764

Abstract

The purpose of this study is to examine how capital structure, dividend policy, and operational efficiency affect the financial performance of consumer products manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The annual financial accounts of selected businesses provided the data for this study through sampling techniques, resulting in 56 observations from 23 companies for three years. Multiple regression analysis is the method employed in this study. The findings indicated that overall, capital structure, dividend policy and operational efficiency impact financial performance in a major way. However, when the analysis is done separately, The only factor that significantly affects financial performance is capital structure; operational effectiveness and dividend policy have no discernible effects
ENHANCING THE CREDIBILITY OF SUSTAINABILITY REPORTING: CHALLENGES AND OPPORTUNITIES FOR IMPLEMENTING ASSURANCE STANDARDS Widiyati, Dian; Hendra, Lim
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.v5i2.767

Abstract

Sustainability reporting has become an important tool for companies to communicate their social, environmental, and governance performance to stakeholders. However, the reliability of the information in these reports is often questioned, so assurance standards such as AA1000AS and ISAE 3000 are used to increase credibility. This study explores the benefits, challenges, and opportunities of implementing assurance standards in sustainability reporting. An analysis of the literature shows that assurance standards increase transparency and build stakeholder trust. However, challenges such as high costs, technical complexity, and cultural barriers are barriers to effective implementation, especially for small and medium-sized companies. The study also highlights the gap between international standards and local regulations, as well as the need for harmonization to ensure relevance in various contexts. By combining in-depth interviews and analysis of sustainability reports, the study identifies strategies to address barriers, including improving internal capabilities and adapting to local expectations. These findings provide insights for companies to maximize the benefits of assurance in sustainability reporting, help them meet evolving regulatory demands and strengthen their reputation in the global market. The study contributes to the sustainability reporting literature by offering practical solutions to address implementation challenges.
DETERMINANTS OF FINANCIAL STATEMENT FRAUD: THE PERSPECTIVE OF PENTAGON FRAUD THEORY (PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Ashila Larasati , Latisha; Kusumaningsih, Ambar
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.v5i2.769

Abstract

This study aims to determine the effect of elements contained in the fraud pentagon, namely pressure, opportunity, rationalization, Competence, Arrogance on Financial Statement Fraud. Financial Statement Fraud is measured by F-Score. Pressure is proxied by financial target, financial stability, and external pressure. Opportunity is proxied by ineffective monitoring and Quality of external auditor. Rationalization is proxied by Change in Auditor. Competence is proxied by Change in Director. Arrogance is proxied by frequent number of CEO's Picture. The data used in this study are secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The number of samples used was 72 samples from 24 companies selected through purposive sampling techniques. The data analysis method used in this study is logistic regression analysis The results of the study show that financial stability, change in auditor, change in director, and number of CEOs do not affect financial statement fraud. On the other hand, things like Financial Target, External Pressure, Ineffective monitoring, and Quality of External influence financial statement fraud.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN ANALISIS FRAUD HEXAGON Azizah, Lina; Ridwansyah, Eksa; Kurniawan, Umarudin
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.v5i2.770

Abstract

This research was conducted because of the phenomenon of financial statement fraud which has the lowest frequency of cases but has the largest average impact on total losses. Another reason is that there are cases of fraudulent financial reports in banking sector companies. This research aims to determine the influence of the independent variables of financial stability, change of directors, multiple positions, ineffectiveness of supervision, change of auditors, and number of CEO photos on the dependent variable of financial statement fraud. This research is quantitative and uses secondary data, namely the company's annual report. The population in this study are banking companies registered on the IDX for the 2020-2022 research period using purposive sampling data collection techniques. The analysis technique used in this research is logistic regression. The research results show that financial stability, change of directors and holding multiple positions influence financial report fraud. Meanwhile, ineffective supervision, changing auditors, and the number of CEO photos have no effect on financial statement fraud

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