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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 STRUKTUR KEPEMILIKAN, CSRD, STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sari, Ananta Kumala; Hwihanus, Hwihanus
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.v5i2.835

Abstract

This study aims to examine the effect of ownership structure, corporate social responsibility disclosure on firm value with financial performance and earnings management as intervening variables in construction sub-sector companies listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative type because it uses statistical processes and analysis to calculate numerical data. The object of this research is construction sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. The sample was selected using a purposive sampling approach using documentation techniques sourced from the official website of the Indonesia Stock Exchange or the website of each company in order to obtain annual report data and sustainability reports that have been published by the company. The limitations of this study also include the following: first, the sample is limited to the construction subsector; second, the research period is only five years (2019-2023); and third, only a few construction subsector companies include the GRI index table. The results of this study there are 2 accepted hypotheses and 9 hypotheses that are not accepted including: ownership structure has no significant effect on financial performance, ownership structure has no significant effect on earnings management, ownership structure has no significant effect on firm value, CSRD has no significant effect on financial performance, CSRD has no significant effect on earnings management, capital structure has a significant effect on financial performance, capital structure has no significant effect on earnings management, capital structure has no significant effect on firm value, CSRD has no significant effect on firm value, financial performance has no significant effect on firm value, and earnings management has no significant effect on firm value.
ANALISIS DETERMINAN ELEMEN FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Mustakim, Ridho Dewo; 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.v5i2.836

Abstract

Using the fraud triangle concept, this study aims to provide empirical evidence on the variables influencing financial statement fraud. The fraud triangle identifies three factors contributing to fraudulent financial reporting: pressure, opportunity, and rationalization. This research employs a quantitative method using secondary data from the financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020-2022 period. The purposive sampling method was applied, resulting in a final sample of 48 data points. Hypotheses were tested using panel data multiple linear regression analysis. The results indicate that pressure, proxied by financial stability, has a positive effect, while external pressure has a negative effect on financial statement fraud. However, pressure proxied by financial targets, opportunity proxied by ineffective monitoring, and rationalization proxied by auditor changes do not significantly influence fraudulent financial reporting.
IMPACT OF RESPONSIBILITY ACCOUNTING TREATMENT ON COST CONTROL EFFECTIVENESS Ovianti, Rima; Meirina, Elsa
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.v5i2.851

Abstract

This study aims to determine the impact of responsibility accounting treatment on the effectiveness of cost control. The population in this study were all employees of PT Andalan Mitra Prestasi. This study used purposive sampling technique with 28 respondents. This research is designed with a quantitative approach, because the variables used are numerical. The variables in this study are measured by numbers and data analysis with statistical techniques, namely multiple linear regression analysis using SPSS software version 29. The results showed that organizational structure and budget planning partially had a significant negative effect on the effectiveness of cost control, while the implementation of control and reporting partially had a significant positive effect on the effectiveness of cost control. And simultaneously organizational structure, budget planning, implementation of control and reporting have a significant positive effect on the effectiveness of cost control.
KEBIJAKAN DIVIDEN PERBANKAN BUMN DI BEI: SEBERAPA BESAR PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN? (2018-2024) Munawaroh, Azizatul; Sutanti, Sutanti; Lestari, Rindu Ferdina
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.v5i2.904

Abstract

This study analyzes the effect of liquidity, profitability, and company size on dividend policy in state-owned banks listed on the IDX for the period 2018-2024. The method used is multiple linear regression with panel data, processed using EViews, with a sample of four state-owned banks that meet purposive sampling. The results of the study indicate that liquidity and profitability have a positive and significant effect on dividend policy, while company size has a negative but insignificant effect. This finding indicates that banks with high liquidity and profitability are more likely to distribute larger dividends, while company size is not the main factor in dividend policy. This study provides implications for banking management to consider liquidity and profitability factors in determining dividend policy. In addition, investors are advised to pay more attention to profitability and liquidity as the main indicators in assessing a bank's dividend potential, rather than relying solely on company size.
PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN, PERENCANAAN PAJAK, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Khasanah, Febriana Iin Nur; Kusumadewi, Hermala
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.v5i2.905

Abstract

This study aims to determine the effect of accounting conservatism, firm size, tax planning, profitability, leverage, and capital intensity on tax avoidance. Tax avoidance in this study is measured using the Cash Effective Tax Rate (CETR). This type of research is quantitative with a causal approach. The population in this study consisty of all property and real estate sector listed in IDX periode 2019-2023. The sampling technique used purposive sampling method, the result of 85 samples from 17 companies. The result of this study indicate that firm size, profitability, and capital intensity an effect on tax avoidance. While, accounting conservatism, tax planning, and leverage do not affect tax avoidance.
IMPLEMENTATION REVENUE RECOGNITION OF PSAK 34 IN CONSTRUCTION COMPANIES Simon, Febryanti; Hartsetyo, Angelia Putri; Sudrajat, Kansa Dwi Putri Angelina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (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.v6i1.907

Abstract

This study aims to determine the construction contract revenue recognition method used in heavy construction & civil engineering sub-sector companies and its application in accordance with PSAK No. 34. The research method used is descriptive qualitative method (deep analysis) with purposive sampling data collection technique. The results of this study indicate that in general, heavy construction & civil engineering sub-sector companies listed on the IDX have made revenue disclosures in accordance with PSAK No. 34, except for several companies that still have not disclosed their construction contract revenue recognition methods
PENGELOLAAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KECAMATAN BIRINGKANAYA (Studi Kasus pada UMKM Asyiqah Konveksi) Apriyandi, Apriyandi
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.v5i2.909

Abstract

Micro, Small and Medium Enterprises (MSMEs) Asyiqah Konveksi is the topic of this study on financial management in Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to determine the financial management of small, micro, and medium enterprises in MSME Asyiqah Konveksi. Asyiqah Konveksi is a type of business in the field of mass production of ready-to-wear clothing located in Kupang Permai Housing, Biringkanaya District, Makassar City, South Sulawesi. This business was founded in 2019. Behind the success of MSME Asyiqah Konveksi, there are still problems faced, especially in poor financial management. The research design on this MSME uses observation data collection and semi-structured interviews included in the qualitative methodology. Based on observations and interviews with MSME Asyiqah Konveksi, it can be said that the financial management carried out in this business is still not optimal in terms of financial management, financial management is only managed by the business owner (owner) himself. In addition, the recording carried out by the owner is still very simple with a manual system, namely recording which is still written in the cash book manually and the recording is not complete according to financial accounting rules.
PENGARUH LEVERAGE, INTENSITAS ASET TETAP DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK Manihuruk, Keyko Artazenia; Yusralaini, Yusralaini; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (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.v5i2.910

Abstract

This study aims to test and analyze the effect of leverage, fixed asset intensity and political connections on tax evasion in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX-IC) during the 2021-2023 period. The research sample of 57 companies was selected using purposive sampling technique. The data analysis method applied is multiple linear regression with the help of the IBM SPSS Statistics 26 application. The results showed that leverage has no effect on tax avoidance, while fixed asset intensity has a negative effect on tax avoidance, and political connections have a positive effect on tax avoidance.
TINGKAT PENDAPATAN UMKM KOTA PALEMBANG (SURVEY UMKM YANG MELAKUKAN PENJUALAN ONLINE MELALUI SHOPEELIVE) Andani, Herlin; Anggraini, Leriza Desitama; Sari, Rafika
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.v5i2.911

Abstract

This research is a quantitative study aimed at assessing the impact of online sales through the Shopeelive platform on the level of Micro, Small, and Medium Enterprises (MSMEs) in the city of Palembang. The data used in this study consisted of primary data obtained through the use of questionnaires and secondary data sourced from the Cooperative and SME Office of Palembang City. The method applied in this research is simple linear regression analysis. The findings of this research indicate that the Shopeelive variable has a positive influence on the income level of MSMEs in Palembang City.
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Athena, Maria Eliza; Basri, Yesi Mutia; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (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.v6i1.913

Abstract

This research is a quantitative study that aims to determine the effect of profitability, capital structure, and company size on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample in this study, namely energy sector companies, was taken using purposive sampling technique so that 44 samples were obtained that met the criteria for 3 years. Data analysis was carried out using descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing with SPSS 30.0. The results showed that profitability, capital structure, and company size have an effect on firm value.

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