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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 RISIKO PERUSAHAAN, UKURAN KAP, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT Maryani, Dini; Khuluqi, Khusnul
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.v5i2.891

Abstract

This research aims to explain and provide empirical evidence regarding the influence of Company Risk, KAP Size and Company Complexity on Audit Fees. This research was conducted by analyzing the financial reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesian Stock Exchange (BEI) during the period 2018 to 2023. The sample used in this research was 30 Consumer Non-Cyclicals companies for the period 2018 to 2023. In 2023 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. Based on the results of this research, it shows that (1) Company Risk, Size KAP and Company Complexity simultaneously have a significant effect on Audit Fees, (2) Company Risk has no significant effect on Audit Fees, (3) KAP size has a significant effect on Audit Fees, However (4) Company Complexity has no significant effect on Audit Fees.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN DAN PENDAPATAN TERHADAP KEPUTUSAN INVESTASI PADA MAHASISWA FEB UNIVERSITAS WIJAYA KUSUMA SURABAYA Della, Meisya Fatma
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.v5i2.895

Abstract

The purpose of this study is to identify the influence of financial literacy, financial behavior and income related to investment decisions made by students of the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya. The data used in this study includes primary data with 224 students as respondents. The methods used in this study include distributing questionnaires using the Link G-Form distribution method and direct distribution from class to class. Data analysis was carried out using SPSS 23 software. The findings of this study indicate a significant positive influence between financial literacy, financial behavior and income on investment decisions in FEB students, Wijaya Kusuma University, Surabaya.
PENGARUH KEAHLIAN AUDITOR, SKEPTISISME PROFESIONAL AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Taufan, Januar; Ramadhani, Khair Maulana
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.v5i2.897

Abstract

This research aims to examine and analyze the effect of auditor expertise, auditors' professional skepticism and time budget preasure, on audit judgment. This research belongs to the type of quantitative research. The data collection methods used are primary data with field survey methods. The technique used is by distributing questionnaires to 67 respondents of external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non-probability sampling. Testing this research data is processed using SPSS Version 27. The results of this study indicate partially that the auditor expertise has a positive and significant effect on audit judgment, auditors' professional skepticism has positive and significant effect on audit judgment, and time budget preasure has positive and significant effect on audit judgment.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Khobiru, Humul; Yusuf, Nur’aini
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.v5i2.901

Abstract

This research aims to test whether there is an influence between understanding tax regulations and implementing the e-filing system on personal taxpayer compliance with tax socialization as a moderating variable. The population in this study are individual taxpayers at KPP Pratama Pondok Aren. The number of samples in this research was 100 respondents. The sampling method uses the Slovin formula calculation. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 26. The results of this research provide empirical evidence that partially the variable understanding tax regulations has a positive effect on taxpayer compliance, while the variable implementing the e-filing system has no effect on taxpayer compliance. Then, the research results also showed that tax socialization was able to moderate the influence of understanding tax regulations on taxpayer compliance, and the research results showed that tax socialization was not able to moderate the influence of implementing the e-filing system on taxpayer compliance.
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET (STUDI EMPIRIS PADA SEKTOR PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Alvyanti, Prilcyana; Laksmiwati, Mia
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.v5i2.637

Abstract

This research aims to determine the significant influence of the variables Capital Adequacy Ratio, Loan To Deposit Ratio, Non Performing Loan, Operating Costs and Operating Income on Return On Asset. The data used is secondary data in the form of annual financial reports of conventional banking sector companies listed on the Indonesia Stock Exchange period 2019-2023. The sample selection in this study used a purposive sampling method, as many as 10 companies from 43 conventional banking sector companies listed on the Indonesia Stock Exchange period 2019- 2023. The analytical tool used is multiple linear regression which was tested using the SPSS version 26 program with the stepwise method. The results of this research show that the Capital Adequacy Ratio has no effect on Return On Asset. Loan To Deposit Ratio has a positive and significant effect onReturn On Asset. Non Performing Loan and Operating Costs Operating Income have a negative and significant effect on Return On Asset.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA MASJID JAMI’ AN-NUR JAKARTA SELATAN Prameswari, Rahma Dyah; Nasution, Hafifah; Nindito, Marsellisa
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.v5i2.649

Abstract

This research aims to analyze the internal control system for cash receipts and disbursements currently implemented at the Jami' An-Nur Mosque, South Jakarta, when viewed from the Internal Control Framework of the Committee of Sponsoring Organizations (COSO). This research is a type of qualitative research. The data collection techniques used were interviews and documentation. The research results show that the internal control system for cash receipts and disbursements implemented at the Jami' An-Nur Mosque does not fully meet the criteria of the COSO Internal Control Framework. Of the five components in the COSO Internal Control Framework, component information and communication have been implemented according to the criteria. However, the components of the control environment, risk assessment, control activities and monitoring have not been implemented according to the criteria.
PENGARUH PEMAHAMAN AKUNTANSI, KECANGGIHAN TEKNOLOGI INFORMASI, PELATIHAN DAN PENGALAMAN KERJA TERHADAP KINERJA SIA MELALUI EFEKTIVITAS PENGGUNAAN SIA SEBAGAI VARIABEL INTERVENING PADA PT KAI (PERSERO) DAOP 8 SURABAYA Faizati, Lutfika Arifa; Nugroho, Mulyanto; Arifin, Mochammad
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.v5i2.804

Abstract

The success of a company in modern business fundamentally depends on how effectively it utilizes the performance of its Accounting Information System (AIS). This is because AIS serves as a critical foundation for managing the company's financial data. This study aims to determine the extent to which accounting understanding, information technology sophistication, training, and work experience influence AIS performance, with the effectiveness of AIS utilization acting as an intervening or mediating variable. The research employs a quantitative approach, using a sample of 25 employees from the finance unit at PT KAI (Persero) operational area 8 Surabaya. The data is analyzed using the Partial Least Square (PLS) method. The findings reveal that accounting understanding, training, and work experience have a positive and significant effect on AIS performance. However, the variable of information technology sophistication does not significantly affect AIS performance. Furthermore, the mediation effect analysis shows that the effectiveness of AIS utilization does not mediate the relationship between accounting understanding, information technology sophistication, training, and work experience on AIS performance
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS DI CV. AZKHA MULYA JAYA Samekto, Deby; Nugroho, Mulyanto; Arifin, Mochammad
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.v5i2.811

Abstract

The purpose of this research is to design an Accounting Information System (AIS) to manage cash receipts and disbursements at CV Azkha Mulya Jaya. This company struggles with cash management due to a manual system based on Microsoft Excel, which is prone to errors and delays in reporting. The implementation of this system is expected to enhance efficiency and accuracy in managing the company's cash flow. This research employs a qualitative descriptive approach using the System Development Life Cycle (SDLC), which includes planning, analysis, design, and evaluation stages. Data were collected through interviews with finance staff, direct observations of operational processes, and analysis of supporting documents such as invoices, receipts, and financial reports. The findings indicate that the developed information system can automate the recording of cash receipts and disbursements, as well as the automatic generation of financial reports. The system features a user-friendly interface and capabilities for generating daily and monthly cash flow reports more quickly and accurately. Ultimately, this system aims to enable the company to monitor cash flow more efficiently, reduce human error, and improve financial transparency and accountability. This research highlights the importance of integrating technology into financial management for better operational performance.
PENGARUH E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RELAWAN PAJAK SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA SERANG BARAT Jefri, Ulfi; Sembiring, Evi Dora; Putri, Devia Ervinah
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.v5i2.826

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan antara e-filing dan kepatuhan wajib pajak terhadap sistem self-assessment KPP Pratama Serang Barat dan relawan pajak (sebagai variabel moderasi) dari tahun 2019 sampai dengan tahun 2023.Sebanyak 75 sampel digunakan dalam penelitian kuantitatif ini, yang mensurvei wajib pajak di KPP Pratama Serang Barat. Secara khusus, metode yang digunakan adalah purposive sampling dengan menetapkan kriteria. Metode pengumpulan data termasuk mengirimkan survei skala likert. Pendekatan analitik PLS-SEM, yang diimplementasikan dalam program aplikasi smartPLS 4.0, digunakan untuk analisis data dalam penelitian ini.Berdasarkan temuan penelitian ini, kepatuhan wajib pajak dapat dipengaruhi oleh metode self-assessment, tetapi tidak oleh e-filing. Selain itu, kepatuhan wajib pajak dapat ditingkatkan oleh variabel relawan pajak, tetapi dampak ini tidak diperbesar oleh salah satu dari variabel lainnya ini
PENGARUH MANAJEMEN RISIKO SEBAGAI VARIABEL MODERASI KINERJA SOSIAL, GOOD CORPORATE GOVERNANCE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2023 Bianca, Sullicyanna Luna; Bayangkara, IBK
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.v5i2.834

Abstract

This study aims to determine the effect of social performance, good corporate governance, and capital structure on financial performance as well as the effect of risk management as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the period 2021 - 2023. The research method used is descriptive quantitative with the research object of mining companies in the mineral and other metal sub-sectors listed on the Indonesia Stock Exchange in 2021-2023. The type of data used is secondary data in the form of annual reports and sustainability reports obtained from the company's official website and the Indonesia Stock Exchange’s website. A total of 9 companies were sampled in this study. The data obtained was then processed using Smart-PLS 2.0 software. The results of this study indicate that social performance has a negative and significant effect on financial performance, good corporate governance has a negative and insignificant effect on financial performance, capital structure has a negative and insignificant effect on financial performance, moderation of risk management strengthens the effect of social performance on financial performance but is not significant, and overall social performance, good corporate governance, and capital structure have a moderate influence tends to be small on financial performance.

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