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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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THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND PROFITABILITY ON FIRM VALUE IN ENERGY SECTOR COMPANIES Hutagaol, Rafael; Pratama, Mar'elfan Hadi; Ether, Christian; Maithy, Sifera Patricia
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.v6i1.915

Abstract

This study aims to test and analyze the effect of Green Accounting implementation and Profitability on Firm Value. This study uses secondary data, namely, financial reports and annual reports of companies. This study surveyed 16 Energy Sector Companies listed on the IDX between 2021 and 2023. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis using a statistical application, IBM SPSS 25. The study results show that Green Accounting has a significant effect on Firm Value and Profitability and also has a significant effect on Firm Value. Both variables simultaneously have a significant effect on Firm Value.
PENGARUH DEWAN DIREKSI, KOMITE AUDIT, DAN KEBERAGAMAN GENDER TERHADAP KINERJA KEUANGAN (STUDI KASUS: PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA) Astuti, Wiji; Septianingrum, Vina; Mirojiah, Syahrotul; Nahriah, Sitatun; Nofryanti, Nofryanti
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.v6i1.918

Abstract

This research aims to examine the influence of board of directors size, audit committee size, and gender diversity on financial performance in Islamic banking in Indonesia and Malaysia. The approach used in this research is explanatory quantitative. The sample selection technique uses a purposive sampling technique by applying three main criteria. Based on the required criteria, there are 23 Islamic banks from Indonesia and Malaysia that meet the sample, and observations were made over a 3-year period, namely 2021 to 2023. The research data was processed using the Eviews 13 software application. The results of this research show that simultaneously or in the F test, the variables size of the board of directors, size of the audit committee, and gender diversity have a significant effect on financial performance in Islamic banking in Indonesia and Malaysia. However, the results of the partial test, or t-test, show that the size of the board of directors, the size of the audit committee, and gender diversity do not have a significant effect on the financial performance of Islamic banking in Indonesia and Malaysia.
PENGETAHUAN AKUNTANSI SEBAGAI PEMEDIASI HUBUNGAN ANTARA PENGALAMAN USAHA TERHADAP PENGGUNAAN LAPORAN INFORMASI AKUNTANSI Yuli Prastyatini, Sri Lestari; Gabriella, Agatha Mutiara
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.v6i1.921

Abstract

This study examines the effect of business experience on accounting knowledge, the effect of accounting knowledge on the use of accounting information reports, the effect of business experience on the use of accounting information reports through accounting knowledge, the effect of business experience on the use of accounting information reports. The population in this study included Micro, Small and Medium Enterprises (MSMEs) in Bakpia Pathok Yogyakarta with a sample of 92 people. Data analysis using multiple linear regression analysis. The results of hypothesis testing show that business experience has a significant effect on accounting knowledge, accounting knowledge has a significant positive effect on the use of accounting information reports, business experience has a positive effect on the use of accounting information reports through accounting knowledge, business experience has a significant effect on accounting knowledge.
ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN BERDASARKAN THEORY OF PLANNED BEHAVIOR Pontoh, Irene; Kesek, Meilany; Takakobi, Regina Beatrix; Sonu, Sri Sunarni; Wenur, Gebriany Pirade
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.v6i1.923

Abstract

This study aims to explore the factors that affect the level of taxpayer compliance in South Tondano District, Minahasa Regency, with a special focus on the influence of tax sanctions and fines on tax compliance behavior. Using a qualitative approach, this study collected data through in-depth interviews with taxpayers, government officials, as well as observations on the socialization and tax administration system in the area. The results show that the main factors affecting tax compliance include lack of understanding of tax regulations and the application of sanctions, low transparency in the management of tax funds, and uncertainty in tax administration procedures. In addition, taxpayers' attitudes towards the obligation to pay taxes, the influence of social norms in the surrounding environment, and the control of behavior felt by taxpayers also contribute significantly to their compliance. Despite the awareness of the importance of taxes for regional development, distrust of the management of tax funds and a complicated administrative system is a major obstacle. This study also found that to increase compliance, a more effective socialization strategy, increased transparency in the use of tax funds, and more consistent and firm enforcement of sanctions are needed. Based on these findings, it is recommended that local governments increase the use of digital technology for socialization, simplify tax procedures, and strengthen supervision and law enforcement systems to achieve optimal tax revenue targets and support sustainable regional development
LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KULINER KEMASAN Rahwayu, Dola; Sari, Laynita; Zulvia, Dewi; Umar, Detani; Septiano, Renil
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.v6i1.924

Abstract

MSMEs in Indonesia are the basis for the development of the people's economy. This shows that MSMEs are one of the business sectors that can develop and be consistent in the national economy. The purpose of this study is to empirically determine financial literacy and financial management on the financial performance of MSMEs in the culinary packaging sector in Padang Barat District. This study uses a quantitative approach and the sampling technique used is convenence sampling. This study used a sample of 75 MSME actors, the number of data returned was 66 data. Data was obtained from questionnaires distributed to MSME actors in the culinary packaging sector in Padang Barat District. Data processing using SPSS version 26. The results of this study explain that financial literacy and financial management have a positive and significant effect on financial performance,
PENGARUH KONTRIBUSI SUMBER-SUMBER PENDAPATAN ASLI DAERAH TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH Kirany, Dhea Satya; Widarno, Bambang
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.v6i1.925

Abstract

This study aims to analyze the influence of the contribution of Regional Original Revenue (PAD) sources on the level of regional financial independence in Regencies/Cities in Central Java Province during the 2019-2023 period. The data used in this study is secondary data. The methods used in this study are descriptive analysis, multiple linear regression analysis, and hypothesis testing by collecting from various sources related to PAD and regional financial independence. The results of the study show that the contribution of regional taxes has a significant positive effect on the level of regional financial independence, the contribution of regional levies has a significant positive effect on the level of regional financial independence, the contribution of the results of segregated regional wealth management has a significant positive effect on the level of regional financial independence, the contribution of other legitimate regional original revenues has a significant positive effect on the level of regional financial independence

Page 43 of 43 | Total Record : 426

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