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Jaka Wijaya Kusuma
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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 PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH Ikhyanuddin Ikhyanuddin; Nanda Safitri
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.v3i1.56

Abstract

This research has been conducted to determine the effect of Regional Own-Source Revenues and Special Allocation Funds on the Capital Expenditures Allocation in Regencies/Cities in Aceh Province in 2014-2018. The data used in this study are secondary data in the form of the 2014-2018 Provincial Government APBK Reports consisting of own-source revenues realization data, and special allocation fund for capital expenditure realization data obtained through the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia www.djpk.kemenkeu.go.id. The population in this study are 23 regencies/cities in Aceh Province consist of 18 regencies and 5 cities from 2014-2018. The data analysis method used is a multiple linear regression method with the help of SPSS (Statistical Package for Social Science) version 16.0. The results showed that partially, Own-Source Revenues has a significantly effect the allocation of capital expenditure of Regencies /Cities in the Aceh Province from 2014 to 2018. Partially, variable special allocation funds significantly influence the allocation of capital expenditure in the Regencies / Cities in the Aceh Province from 2014 to 2018 and simultaneously Own-Source Revenues and special allocation funds have a significant effect on capital expenditure allocations of Regencies/Cities in the Aceh Province from 2014 to 2018.
PENGARUH BIAYA OPERASIONAL TERHADAP PRODUKTIVITAS TENAGA KERJA DI KJPP HERMAN MEIRIZKI SURABAYA Winda Kartika; Imas Dian Oktarini
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.v3i1.59

Abstract

Labour productivity is measure of the succea of a company. This is inseparable from the operational cost incurred to support business activities. The research objective is to determine the magnitude of the effect of operational costs on labor productivity. This study collects data through primary data and secondary data from financial data in 2020. Hypothesis testing is carried out in this study using simple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing t test. Where the conclusion of this study shows the correlation coefficient between costs. operational with labor productivity amounting to 0.995 and the results of the test tcount (13.738)> t table (2.919) at 95% confidence level with 0.005 significance. The conclusion of this research is that Ho is rejected and Ha is accepted, meaning that operational costs have a significant effect on productivity by 99% and 1% is another factor
PENGARUH PEMANFAATAN E-COMMERCE DAN DIGITALISASI PERPAJAKAN TERHADAP KINERJA UMKM DI JAKARTA BARAT DENGAN INSENTIF PAJAK SELAMA COVID-19 SEBAGAI VARIABEL PEMODERASI Frialdo Etanim Simanjuntak
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.v3i1.64

Abstract

This study has a goal, namely (1) to determine the effect of using E-commerce on the performance of UMKM during the covid 19 period in West Jakarta (2) To determine the effect of digitalization of taxation on the performance of UMKM during the Covid 19 period in West Jakarta (3) To determine the effect of incentives taxes during covid 19 on the performance of UMKM during the covid-19 period in West Jakarta, (4) to find out the use of E-commerce on the performance of UMKM in West Jakarta with taxpayer incentives during covid 19 as a moderating variable, and (5) to determine the effect of digitalization taxation on the performance of UMKM in West Jakarta with tax incentives during covid 19 as a moderating variable. . To determine the number of sample respondents using purposive sampling technique, the sample obtained is 100 respondents from SMEs. This study analyzes the relationship between the influence of e-commerce utilization and tax digitalization on MSME performance with tax incentives during covid-19 with the data analysis technique used in this study is Structural Equation Modeling (SEM) with PLS (Partial Least Square) software. The results of the analysis obtained in this study that the use of e-commerce has a positive and insignificant effect on the performance of MSMEs, digitization of taxation has a positive and significant effect on the performance of MSMEs, tax incentives have a positive and significant effect on the performance of MSMEs, the use of e-commerce has a positive and significant effect on the performance of MSMEs. through tax incentives during covid-19 and digitization of taxation has a positive and significant impact on the performance of MSMEs through tax incentives during covid-19
CREATIVITY INNOVATION OF MOTIVATIONAL T-SHIRTS AT “M T-SHIRT” SURABAYA Giri Pamungkas; Cahaya Adinda Putri Ayu; Lidya Putri Nanda; M. Afif Sholehuddin; Yuli Kurniawati
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.v3i1.79

Abstract

This study aims to describe the creativity designed for the invention of motivational t-shirts at "M T-Shirt" Surabaya. This type of research is descriptive using a qualitative paradigm. Data were analysed using domain analysis and taxonomic analysis. What will happen is the research finds that the inventions made by the "M T-Shirt" are emphasized in the creativity designed for the "M T-Shirt" T-shirt. The creativity used by "M T-Shirt" is to use interesting motivational words. As a result, the owner of this "M T-Shirt" is looking for new perspectives on popular figures. The creativity was applied to the "M T-Shirt" t-shirt design in the form of a theme that motivates all circles. This theme aims to attract consumers
PEMASARAN ONLINE TERHADAP PENINGKATAN PENJUALAN USAHA RUJAK CIRENG DAN CIMOL QUEEN'S Hana Agustina Dewi; Dini Siti Nurhikmah; Yuli Kurniawati
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.v3i1.81

Abstract

The growth of the culinary business in Indonesia is currently growing rapidly, this growth is marked by the many new innovations from each region of each of these culinary products. High competition in the end raises a problem that is often faced by companies, namely the company has not been able to provide the maximum satisfaction that is really expected by consumers. There are many ways that can be achieved by companies to increase customer satisfaction, for example by paying attention to the factors of Product Quality and Service Quality provided by the company. One of the culinary fields that are currently loved by the Indonesian people are cireng and cimol. This study aims to determine consumer responses to the 4P marketing mix (product, price, location, promotion) at CIRENG AND CIMOL QUEEN'S, Surabaya. Where it is hoped that through this research can further improve the marketing mix of Cireng and Cimol to its customers. 4P Marketing Strategy (Product, Price, Place, Promotion): The results of the research through analysis describe descriptively that consumers have a variety of product factors including taste variants, content variants and packaging variants. Then Price is based on portion, price and quantity. While the action is in progress Discounts, freebies, coupons, extra portions and freebies. during place based on concept and time of sale
PENGARUH PEMAHAMAN PAJAK, SISTEM PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX AVOIDANCE Siska Wulandari; Indra Cahya Setyawan
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.v3i1.83

Abstract

This study aims to analyze taxpayers' perceptions of tax avoidance. This study consists of three independent variables and one dependent variable. The independent variables in this study are tax understanding, tax administration system, and machiavellian nature. Meanwhile, the dependent variable is the taxpayer's perception of tax avoidance. This study uses a quantitative approach and the data used are primary data obtained from the dissemination of questionnaires. The population of this study is taxpayers in Bekasi Regency. The sample in this study was taxpayers in Cikarang. The total sample of 51 respondents and the sample that can be analyzed amounted to 50 respondents. Analysis of research data using descriptive analysis and multiple regression with the SPSS version 23 program. The results showed that partially, the tax administration system and the machiavellian nature did not affect the taxpayer's perception of tax avoidance because the test results were greater than the predetermined significant value, while knowledge and taxpayers' understanding had a positive effect on taxpayers' perceptions of tax avoidance. The limitation of this study is not to use variable types of sanctions and taxpayer compliance, so that it cannot be known the influence of these variables in providing opinions or perceptions about tax avoidance
MANAJEMEN PENGELOLAAN PIUTANG PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) DI KABUPATEN BOALEMO Sukrianto Sukrianto; Fibriyanti S. Lakoro
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.v3i1.84

Abstract

The purpose of this study was to describe the management of accounts receivable management at PT. Federal International Finance (FIF) in Boalemo Regency. The type of research used is phenomenological research with a qualitative approach. The data sources used are primary data sources and secondary data sources. The data analysis method used is the Miles and Huberman model data analysis technique with the stages of data reduction, data presentation and drawing conclusions or data verification. The results of this study indicate that the management of receivables at PT. Federal International Finance (FIF) of Boalemo Regency through the credit department or department must carry out a detailed examination either administratively or in accordance with the 5 C terms with the aim of knowing the customer's background. The return system must be adjusted to the policies of PT. Federal International Finance (FIF) in minimizing bad loans that will occur. So that the ability of consumers to repay receivables or credit can be according to the specified time and not past due
PENGARUH KINERJA LINGKUNGAN, STRUKTUR MODAL, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN Kusuma Indawati Halim; Veronica Olivia; Novianty Novianty
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.v3i1.85

Abstract

Profitability is an important factor related to financial decision making. The higher the profitability of the company, the greater the level of investor confidence in the company. This study aims to determine the effect of environmental performance, capital structure, and working capital turnover on profitability in mining sector companies on the Indonesia Stock Exchange with the 2016-2020 research period. The population is 47 companies with a sample of 16 companies determined using the purposive sampling method. The data analysis technique used multiple linear regression analysis. Data processing uses SPSS version 26. The test results show that environmental performance has no effect on profitability, while capital structure and working capital turnover have a positive effect on profitability. The coefficient of determination shows that the independent variable in explaining the dependent variable is only 13.5 percent, while 86.5 percent is influenced by other factors which is not examined in this study
PENGARUH LIKUIDITAS DAN RENTABILITAS TERHADAP RASIO KECUKUPAN MODAL PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mike Kusuma Dewi; Nadia Rapika 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.v3i1.86

Abstract

The capital adequacy ratio is an aspect that predicts whether the funds owned by a bank are sufficient to support its operational activities. In other terms, the bank can repay the disbursement of the depositor’s fees within the time it is billed and can fulfill the credit request that has been submitted. The purpose of this study is to determine the effect of liqiudity on the capital adequacy ratio and the effect of profitability on the capital adequacy ratio of banking companies listed on the indonesian stock exchange in 2018-2020. The method used in this study is quantitative. The type of data used is panel data. Panel is a combination of time series data with cross section data. Sources of data in this study using secondary data. The population in this study are all banking companies listed on the indonesia stock exchange in 2018-2020 totalling 44 companies. The sampling technique was using purposive sampling technique. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the capital adequacy ratio. Partially, liquidity has a significant effect on the capital adequacy ratio and profitability has a significant effect on the capital adequacy ratio
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI: Studi empiris pada Kota Tangerang Selatan Salfani Tai; Dila Angraini
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.v3i1.87

Abstract

This study aims to analyze simultaneously and partially the effect of local taxes and levies on the original income of the south Tangerang City area for the 2011-2020 period with moderation variables, namely the number of residents. The type of data used is quantitative data. The data used is primary data obtained from BPS South Tangerang City and DGT. Ministry of Finance. The population in this study is the report on the realization of the South Tangerang city budget for the 2011-2020 period at the Central Statistics Agency of South Tangerang Province using the census sampling method, while the sample from this study is a report on the realization of the South Tangerang city BUDGET for the 2011-2020 period. From the results of the study, it can be concluded that all independent variables, namely regional taxes and regional levies, simultaneously affect local original income. partially local taxes affect local revenues, local levies affect local revenues, populations moderate the relationship of local taxes to local revenues and populations do not moderate the relationship of local levies to local revenues

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