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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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ANALISIS DAMPAK CARBON TAX TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK Primardiningtyas, Filzah; Adyatma, Rafi; Putri Shamaya, Veren; Yovita R Pandin , Maria
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.v5i2.772

Abstract

The purpose of this research is to determine the impact of carbon tax implementation on the financial performance of PT Indocement Tunggal Prakarsa tbk. This study uses a descriptive qualitative method. The result of this research is that the implementation of the Carbon Tax on PT Indocement Tbk will affect the company's financial performance. With the implementation of the carbon tax, the amount of profit will also decrease because the profit will be used to pay the carbon tax of PT Indocement Tunggal Prakarsa Tbk. The decrease in the company's profit will affect the financial performance of PT Indocement Tunggal Prakarsa Tbk. This will impact the ratios of PT Indocement Tunggal Prakarsa Tbk such as the ROA and ROE ratios. In 2023, the ROA of PT Indocement Tunggal Prakarsa Tbk was 6.57% and the ROE was 9.30%.
DAMPAK LEVERAGE DAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Pramita Indraswari, I G A A; Budiadnyani, Ni Putu; R. Aprilyani Dewi, Putu Pande
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.v5i2.776

Abstract

Firm value is an important measure of a company's performance and success. Firm value includes various factors, including the company's financial condition, market position, growth potential, and the value perceived by investors and stakeholders. This study aims to examine whether there is an effect of leverage and the board of commissioners on firm value. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, as many as 26 food and beverage companies. The sampling technique used was purposive sampling. 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 partially the leverage variable and the board of commissioners have a positive effect on firm value.
PENGARUH KOMITE AUDIT INTERNAL PADA LAPORAN BERKELANJUTAN (ESG) DI PERUSAHAAN YANG TERDAFTAR PADA BEI Feyza Putri , Alivia Riski; Putikadea, Insyirah
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.v5i2.782

Abstract

This study aims to analyze the influence of the internal audit committee on the disclosure of Environmental, Social, and Governance (ESG) sustainability reports in companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The independent variables studied include the independence of the audit committee, the number of audit committee meetings, and the size of the audit committee, while ESG disclosure as the dependent variable is measured based on sustainability indicators in accordance with the Global Reporting Initiative (GRI) standards. The research method used is a quantitative method using a sample of 25 companies in the Leader Index. Data analysis was carried out using multiple linear regression techniques to measure the influence of these variables on ESG Disclosure. The results of the study show that the three independent variables, namely the independence of the audit committee, the number of audit committee meetings, and the size of the audit committee, have a positive and significant effect on ESG disclosure. For investors, these results can be a consideration in evaluating corporate governance related to sustainability before making investment decisions. Meanwhile, policy makers can use these findings to formulate regulations that encourage better ESG governance, thereby supporting long-term sustainability in the business sector.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2023) Putri, Mutiara Sani; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; 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.v5i2.783

Abstract

The increase in domestic consumption, particularly in the food and beverage subsector, has contributed to the growth of Indonesia's economy. Among the most crucial economic sectors in Indonesia is the food industry. This study examines the execution of good corporate governance as a factor influencing the financial performance of companies. Good Corporate Governance (GCG) is defined as the division of responsibilities between shareholders, supervisors, and stakeholders in managing the company. GCG aims to enhance the company's value and ensure that each party has clear responsibilities. The objective of this study is to determine the effect of the board of commissioners, the board of directors, managerial ownership, and institutional ownership on financial performance. The research uses secondary data, with a sample size of 55 manufacturing companies in the food and beverage sub-sector for the period of 2021-2023. The analytical technique used is multiple linear regression. According to the study's outcomes, the board of commissioners has a positive and significant effect on financial performance. The board of directors has a positive and significant effect on financial performance. Managerial ownership has a positive and significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance
PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, LITERASI KEUANGAN, KEMAMPUAN MANAJERIAL, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM YANG DIBINA LPNU DI KABUPATEN JEPARA Yela Sashafilda, Aurelia; Sofwan, Ali
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.v5i2.786

Abstract

The study aims to examine the effect of the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology on the performance of MSMEs in Jepara Regency. The population used is MSMEs fostered by LPNU Jepara with a total of 100 MSME players. Saturated sample is the method used to take samples. The use of this method resulted in 100 respondents. The questionnaire was chosen as the technique used in data collection.  The data that has been obtained is analyzed using multiple linear regression analysis assisted by the use of the SPSS application. Referring to the research data that has been processed shows that all independent variables, namely the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology have a positive and significant influence on the performance of MSMEs. The magnitude of the influence of the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology affects the performance of MSMEs by 35.6%, while the remaining 64.4% is explained by other variables outside the research that the researchers conducted
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DI INDONESIA: Studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Julianti, Ni Ketut Trisna; Dewi, Putu Pande R. Aprilyani; Sunarta, I Nyoman; 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.v5i2.795

Abstract

The rise in carbon emissions brought on by business operations that generate gasses that cause carbon emissions serves as the foundation for this study. This study seeks to assess the impact of profitability, firm size, and environmental performance on carbon emission disclosure in Indonesia, using a population of 165 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample used was 37 manufacturing companies so that 148 research data were obtained. The used analytical method was panel data regression analysis, using Eviews 12 software for data processing. The findings of this study demonstrate that profitability, company size, and environmental performance each exert a positive influence on carbon emission disclosure. Collectively, these variables account for 89.83% of the impact on carbon emission disclosure, with the remaining influence attributed to other factors. This study to serve as a reference for enhancing carbon emission disclosure in Indonesia, therefore facilitating the reduction and management of carbon emissions in the future. Keywords: carbon emission disclosure, profitability, company size, environmental performance
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Nur'aini, Fitri; Hamid, Mudasetia
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.v5i2.796

Abstract

This study aims to analyze the influence of profitability, asset structure, and company size on company value with capital structure as an intervening variable. The population in this study is insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this study includes 8 companies with a total of 40 research data. 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 and path analysis with SPSS version 30. The results of this study conclude that profitability and asset structure do not have a significant effect on the value of the company, while the size of the company and capital structure have a significant effect on the value of the company. Profitability has a significant effect on capital structure, whereas asset structure and company size do not have a significant effect on capital structure. The results of the path analysis test stated that profitability had no effect on the company's value through the capital structure, while the company's asset structure and size had an effect on the company's value through the capital structure.
OPTIMALISASI STRATEGI BISNIS KOPERASI X DI BUKITTINGGI MELALUI DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN YANG EFEKTIF Pramadian, Budi; Sari, Laynita; Septiano, Renil
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.v5i2.797

Abstract

This study examines the business optimization strategy of Koperasi X in Bukittinggi through the utilization of digital marketing and effective financial management. Based on the Internal-External (IE) Matrix analysis, the cooperative is positioned in the "Maintain and Sustain" quadrant, with IFE and EFE scores of 2.72 and 2.70, indicating stable internal and external conditions, although efforts are still needed to improve its competitiveness and growth. The recommended strategies include market penetration and product development, which can be enhanced by implementing digital marketing to expand market reach and increase member engagement. Additionally, efficient financial management will ensure transparency, proper fund allocation, and the sustainability of cooperative operations. The combination of digital marketing and effective financial management will strengthen the cooperative's position, foster innovation, and support sustainable growth, enabling Koperasi X to maintain competitiveness and provide greater benefits to its members in the digital era
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI Ulinuha, Nur Ilma; Putikadea, Insyirah
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.v5i2.798

Abstract

This study aims to analyze the influence of audit committee characteristics and external auditor quality on financial statement quality using multiple linear regression method in IDX listed companies in the financial sub-sector 2020-2022. The research sample consisted of 204 observations selected using Purposive Sampling software Eviews 12. The results of the study show that the variables of audit committee competence, the number of audit committee meetings, and the tenure of the audit committee have a positive and significant influence on the quality of financial reports. Meanwhile, the variables of the independent audit committee, the gender of the audit committee, and the quality of external auditors did not have a significant effect on the quality of financial statements
FAKTOR DETERMINASI NILAI PERUSAHAAN DI SEKTOR OTOMOTIF DAN KOMPONENNYA Berliana, Chantika; Yovita, Lenni
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.v5i2.803

Abstract

This research aims to examine the influence of financial performance and stock price on company value. Financial performance indicators consist of profitability and liquidity. In this research, a quantitative method was applied. Data collection was carried out by utilizing secondary data sourced from financial statements and company stock price data. This study analyzed 12 firms operating in automotive and components listed at Indonesia Stock Exchange (IDX), focusing on the seven year timeframe from 2017 to 2023. Samples were selected by applying purposive sampling technique to carefully select companies. This research uses multiple linear regression technique and utilizing IBM SPSS Statistics software. The result showed that the profitability (ROA) having a positive but non-significant influence on firm value (PBV). Liquidity (CR) and stock price have a positive and significant influence on firm value (PBV). From the research findings, it can be concluded that although profitability is an important aspect in the company, investors tend to consider other aspects such as liquidity and stock price when determining the company’s value.

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