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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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ANALISA PENGARUH PENINGKATAN KUANTITAS PRODUK CACAT PADA PERUSAHAAN MANUFAKTUR (STUDI KASUS PT.X) Margareta Margareta; Abdul Hamid
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.63

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh meningkatnya kuantitas  produk cacat pada perusahaan manufaktur dengan mengambil Studi Kasus pada PT. X. Kuantitas produk cacat memiliki dampak terhadap kualitas produk yang dihasilkan suatu perusahaan. Selain bertujuan untuk meneliti pengaruh tersebut, penelitian ini juga memiliki tujuan lain. Penelitian ini diharapkan dapat berdampak positif bagi kualitas produk, dengan meminimalkan adanya cacat produk pada PT X. Harapan ini diwujudkan dengan penelitian yang menggunakan metode penelitian kualitatif. Terdapat beberapa metode pengumpulan data dalam penelitian ini, seperti observasi, wawancara, dokumentasi, dan focus group discussion. Penelitian ini menggunakan data produk cacat dari PT X sebagai data primer. Untuk meningkatkan akurasi data penelitian, penelitian ini disertai adanya responden sebagai sumber informasi sekunder yang membantu untuk melancarkan penelitian tersebut.
PENGARUH LIKUIDITAS DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BEI Indah Aulia Rahmi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.58

Abstract

This research aims to identify the effect of liquidity and systematic risk on stock returns in companies listed on the Indonesia Stock Exchange in 2015-2019. The population used is all companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling method is carried out by using purposive sampling method with a sample of 134 companies. The analytical method used is panel data regression analysis with the help of the E Views 8 application. The independent variables used in this research are liquidity and systematic risk, while the dependent variable is stock returns. The research results show that liquidity has no significant effect on stock returns, while systematic risk has a positive and significant effect on stock returns
SISTEM INFORMASI AKUNTANSI YANG DIAPLIKASIKAN DALAM PELAKSANAAN PENGENDALIAN PENJUALAN : Studi Kasus pada PT. Intertrend Utama Tessalonika Nadya Herlina; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.60

Abstract

This article describes how the structured sales systems and procedures at PT. Main Intertrend, which in the process includes all policies and procedures that have been established by company management in order to control sales, in the right amount and to the right consumers. To achieve this, the right strategy is needed to support the smoothness of the sales system and procedures in it. PT. Intertrend Utama already has a very good and correct sales accounting system. It is proven from the ability of PT. Main Intertrend in increasing quantity, quality and profit on sales. The strategy used to support a good sales process is to pay attention to payment control activities, communication and information at the beginning of negotiations with consumers and the process of monitoring the delivery and receipt of products to the user
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nunik Nunik; Dwi Ermayanti Susilo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.65

Abstract

This research aims to provide empirical evidence of the Influence of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Corporate Size on Corporate Value. The type of data used in this study is skunder data consisting of financial statements and annual statements of banking companies listed on the Indonesia Stock Exchange. The methods carried out in this study are quantitative research methods using multiple linear regression analysis techniques and hypothesis tests processed with SPSS. With the population and sample in this study are all banking companies listed on the Indonesia Stock Exchange from 2018 - 2020. The sampling technique purposive sampling and obtained samples as many as 10 companies. Data analysis shows that Good Corporate Governance has a significant effect on the value of the company, Corporate Social Responsibility does not have a significant effect on the value of the company, . Financial Performance has a significant effect on the value of the company, and the size of the company has a significant effect on the value of the company. The coefficient of determination (R²) is 0.708. This means that in this study the variables good corporate governance, corporate social responsibility, financial performance and size of the company are able to affect the value of the company by 70.8% and the remaining 29.2% influenced by other factors
MENURUNNYA PRESTASI AKADEMIS MAHASISWA AKUNTANSI PADA PEMBELAJARAN DARING DI MASA PANDEMI COVID-19 Hasan Ashari; Trinandari Prasetya Nugrahanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.66

Abstract

This study aims to try to find out what factors influenced student achievement in e-learning during the Covid-19 Pandemic along with Government policies requiring daring learning in tertiary institutions. Daring learning carried out through daring has many limitations, both in terms of faculty and student factors. This research is a descriptive study with a quantitative approach. The primary data source in this study was obtained through a questionnaire. The population in this study were accounting students throughout Indonesia with a sample size of 1087 students randomly in the cities of Java, Sumatra and Madura. This study found that there was a reduced application of learning methods, increased student difficulty, daring learning facilities and infrastructure were not optimal, and daring learning did not benefit students, which in turn led to decreased academic achievement. In this study it was concluded that the factors that influence student academic achievement are the learning design, technical tools in daring learning and the ability of students to carry out individual learning
PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN INFLATION RATE TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Ulfi Jefri; Rika Kartika; Lilis Istiqomah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.67

Abstract

The average stock return in 2017-2019 decreased and was followed by a decrease in the average Earning Per Share in 2016 and 2018. These results prove that changes in stock returns will be followed by changes in Earning Per Share in the same direction. Earnings Per Share with stock returns has a unidirectional relationship, therefore if you want to produce high stock returns, you need to pay attention to the Earning Per Share value. This study aims to analyze the partial and simultaneous effect of Per Share (EPS), Debt to Equity Ratio (DER) and Inflation Rate variables on stock returns in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. . The research method is quantitative with purposive sampling technique. The results of this study show that in property and real estate companies for the 2015-2019 period the Earning Per Share variable has an effect on Stock Return, while the Debt to Equity Ratio and Inflation Rate partially have no effect on Stock Return, , and simultaneously Earning Per Share (EPS). , Debt to Equity Ratio (DER) and Inflation Rate have a significant effect on stock returns
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATIONAL EFFICIENCY RATIO, DAN PROFIT SHARING RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Muhamat Iqbal; Saiful Anwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.69

Abstract

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (OER), and Profit Sharing Ratio (PSR) on Financial Performance in Islamic Commercial Bank. The sample used in this study was nine banks, with the sampling technique using purposive sampling. The analytical methode used is multiple linear regressien with Eviews application tools. The result shows that CAR has no effect on ROA, NPF has a significant negative effect on ROA, FDR has no effcet on ROA, OER has a significant negative effect on ROA, and PSR has no effect on ROA. Simultaneously CAR, NPF, FDR, OER, and PSR affect ROA
ANALISIS PENGARUH INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, ISLAMIC INCOME RATIO DAN INCOME DIVERSIFICATION TERHADAP RETURN ON ASSET Titi Indrayani; Saiful Anwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.70

Abstract

This study aims to determine the effect of intellectual capital, profit sharing ratio, zakat performance ratio, islamic income ratio and income diversification on retuen on assets (case study of Islamic Commercial Bank for the 2015-2020 period). This research uses quantitative descriptive research. The sample used in the study were 7 islamic commercial banks. The analysis tool in this study uses multiple liniear regression with Eviews application tools. Based on the test result, it was found that partially intellectual capital variabels had a significant positive effect on ROA, profit sharing ration had a significant negative effect on ROA, zakat performance ratio, islamic income ratio and income diversification have a positive and significant effect on ROA
PENGARUH INTENSITAS ASET TETAP, TINGKAT HUTANG, DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF Irda Dayanti; Nana Umdiana; Lulu Nailufaroh
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.71

Abstract

This Study arms to discuss the factors that affect the effective tax rate. There are several factors used include Fixed Asset Intensity, Leverage and Profitability. The purpose of this study is to discuss the influence of Fixed Asset Intensity, Leverage and Profitability on Effective Tax Rate at Manufacturing Companies Sub. Sector Food and Beverages that listed in Indonesia Stock Exchange Periods of 2016-2019. This research was conducted using quantitative methods with an associative approach. The type of data used in this study according to the time of collection is time series. The population used as the object of observation was 19 manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange in the periods of 2016-2019. Determination of the research samples using purposive sampling method and obtained a sample of 13 manufacturing companies based on certain criteria by observation for 4 years. The analytical tool used in this study is multiple linear regression analysis by The IBM SPSS Statistic Version 25. The results showed than fixed asset intensity does not significant effect on the effective tax rate, leverage does not significant effect on the effective tax rate, and profitability have a significant effect on the effective tax rate. In this study, there are still many limitations and shortcomin namely the influence of the independent variable on the dependent variable can only explain by 14.2%.
PENGARUH INTENSITAS ASET BIOLOGIS, KUALITAS AUDIT, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR DI BURSA EFEK INDONESIA Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.72

Abstract

The financial statements reflect the company's position so that it can assist the user in analyzing the company's performance. Accounting policies related to biological assets should be presented so that users can understand transactions and performance of biological assets. This study aims to examine the effect of biological asset intensity, audit quality, and firm size on the disclosure of biological assets. This type of research is associative research. The population in this study were 24 companies in the agricultural sector on the Indonesia Stock Exchange from 2014 to 2018. The research sample was 14 companies determined by the purposive sampling method. The data analysis technique used multiple linear regression analysis. The test results show that the intensity of biological assets and firm size have a positive effect on the disclosure of biological assets, while audit quality has no effect on the disclosure of biological assets

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