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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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PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSITO RATIO (FDR) TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH Ahmad Hakimul 'Izza; Budi Utomo
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.v2i2.73

Abstract

This study examined the effect of capital adequacy ratio (CAR) and financing to deposit ratio (FDR) on profitability with non performing financing (NPF) as intervening variables in Islamic commercial banks for the period 2016-2020. The results of this study show that the capital adequacy ratio has a positive effect on profitability (ROA), but in contrast to financing to deposit ratio (FDR) which has no effect on profitability (ROA), then non performing financing (NPF) has a positive effect on profitability (ROA). The study also found that non performing financing (NPF) does not mediate the relationship between capital adequacy ration (CAR) to profitability (ROA), but non performing financing (NPF) is proven to mediate the relationship between financing to deposit ratio (FDR) to profitability (ROA).
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI : Study.Kasus Usaha Mikro Omah Teh Nganjuk Ni’matul Ijadiyah; Iman Supriadi
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.v2i2.74

Abstract

Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN KOPI KOPITALISME DI MASA PANDEMI Yoga Dian Pratama; Bima Dwi Yunanda; Nenden Sulaehasari
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.v2i2.75

Abstract

The development of the beverage industry era, many types of beverage products are offered to consumers, one type of beverage product that is generally known and has become a lifestyle today is coffee. Kopitalism adopts the concept of selling 100% pure unmixed ground coffee packaged using a standing pouch at an affordable price but does not reduce the distinctive taste and aroma of robusta coffee in Indonesia. This study aims to determine the factors that influence the decision to buy coffee. The type of research used is an explanatory survey with an associative/relationship study paradigm with quantitative data analysis. Data was collected using a questionnaire, with a sampling technique that is simple random sampling with 35 respondents. The results of the study show that either partially or simultaneously, the three variables, namely price, promotion and quality, have a significant influence on purchasing decisions
STRATEGI PENJUALAN KOPI KOPITALISME DI MASA PANDEMI Rena Angga Saputra; Mohamad Farchan Albariqi
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.v2i2.76

Abstract

There is a new trend in lifestyle, where when a certain person or group discusses something, they tend to prefer to discuss it in a comfortable and relaxed place. One of them is a coffee shop. The purpose of this study was to examine the strategy of selling coffee for coffee during the pandemic. This type of research is a qualitative research. Time and Location. This research was conducted in the city of Surabaya, which is in the province of East Java. The research started in August to December 2021. The results showed There are many advantages of capitalism compared to others which can then be used as opportunities. Based on the SWOT analysis, there are several suggestions of strategies suggested by researchers so that capitalism can increase its profits and be able to survive in a market with intense competition
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PONOROGO Ayu Permatasari; Galih Wicaksono
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.v2i2.77

Abstract

This study aims to determine the effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2), as well as the contribution of PBB-P2 to Regional Original Income (PAD). This research is a type of quantitative descriptive research. The data collection technique was carried out using documentation techniques, and based on PBB-P2 and PAD data for Ponorogo Regency in 2018-2020. The results showed that the level of effectiveness of PBB-P2 on average was in the very effective criteria, while the level of contribution of PBB-P2 to PAD was still in the low criteria. Therefore, it is necessary to strengthen its potential so that its contribution can be even greater, so that PBB-P2 can become one of the mainstays for local governments in increasing PAD in Ponorogo Regency
PENGARUH MARKETPLACE DALAM MENINGKATKAN DAYA SAING EKONOMI KREATIF PADA UMKM D’ELIXIR Ivtachul Ma’rifah; Bella Rizka Indah W; Erren Imaniar Rizqi; 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.v2i2.78

Abstract

Through the marketplace platform Shopee, and Tokopedia, this research was conducted to see how much influence it has in increasing the competitiveness of D'Elixir MSME products. The research method used is a quntitative method through the process of observation, interviews, and document studies. This study obtained respondents as many as 25 shopee and tokopedia users as well as three D'Elixir MSME owners. The results of this study indicate that the marketplace has a major influence in increasing the competitiveness of D'Elixir's MSME gift products with other similar products as evidenced by a significant increase in profit. With the use of the marketplace, goods can be easily searched by customers and marketed widely. By using a marketplace, sellers can save on production costs and increase the ease of transacting online. This can have an impact on increasing competitiveness for D'Elixir MSMEs
PENGARUH INDEPENDENSI AUDITOR, DUE PROFESSIONAL CARE, FEE AUDIT DAN PERIKATAN AUDIT TERHADAP KUALITAS AUDIT Ana Rizkiatus Sa’adah; Auliffi Ermian Challen
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (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.v3i1.32

Abstract

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Dwi Fitrianingsih; Siti Asfaro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (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.v3i1.37

Abstract

This study aims to determine "The Impact of Good Corpoorate Governance to Financial Performance on basic banking companies in Indonesia Stock Exchange". Data collection techniques used purposive sampling and the number of samples in this study were 50 data. From the results with partial test (t) use return on asset (ROA) the board of directors has a positive and insignificant effect on financial performance of return on asset (ROA), board of commissioners has a positive and not significant effect on financial performance of return on asset (ROA), audit committee does not significantly influence financial performance return on asset, good corporate governance has no significant effect on financial performance return on asset (ROA). From the results with partial test (t) use return on equity (ROE) the board of directors has a positive and insignificant effect on financial performance of return on equity (ROE), board of commissioners does not have a significant effect on financial performance on return on equity (ROE), audit committee does not have a significant effect on financial performance return on equity (ROE), good corporate governance has no significant effect on financial performance return on equity (ROE).
ANALISIS PENGARUH PENGADOPSIAN IFRS, KARAKTERISTIK PERUSAHAAN, DAN KEPEMILIKAN BLOCKHOLDER TERHADAP MANAJEMEN LABA Agus Fahrul Chair
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (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.v3i1.43

Abstract

The aims of this research are to determine the effect of IFRS Adoption, Firm Size, Leverage and Blockholder Ownership to Earnings Management. The research conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) period of 2012-2015. Sample of this research consist of 64 companies using purposive sampling method. Earnings Management is proxied with discretionary accruals and measured using a modified jones model. IFRS Adoption measured by Dummy Variables. Firm Size measured by logarithm base ten. Leverage measured by Debt to Total Asset Ratio (DTA) and Blockholder Ownership measured by Dummy Variables. The results in this study showed that there was a positive and insignificant influence between the adoption of IFRS on earnings management, firm size variable had a negative and insignificant effect on earnings management, leverage variable had a positive and significant effect on earnings management and blockholder ownership had a negative and insignificant effect on earnings management. This research is expected to provide input to users of financial statements as decision makers and to parties with an interest in financial reports regarding the importance of quality financial report information, especially information regarding earnings management
EFEKTIVITAS PENGELOLAAN NPL (NON-PERFORMING LOAN) DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT PEDAWA Mertyani Sari Dewi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (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.v3i1.50

Abstract

This study aims to analyze the effectiveness of the management of Non-Performing Loans (NPLs) in the Pedawa Traditional Village LPD through the Non-Performing Loan (NPL) ratio, Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP) and Cost. Operational Operating Income (BOPO), the sample used in this study is financial reports for 36 months. The research was conducted using quantitative analysis methods. The results of this study explain that the Capital Adequacy Ratio (CAR) has a significant negative effect on Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP), and Operational Income Operational Costs (BOPO) have a significant effect. positive for Non-Performing Loans (NPL).

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