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Contact Name
Jaka Wijaya Kusuma
Contact Email
jakawijayak@gmail.com
Phone
+6285718831118
Journal Mail Official
journalrevenue@gmail.com
Editorial Address
Universitas Bina Bangsa Jl. Raya Serang – Jakarta KM.3 No.1B (Pakupatan) Kota Serang Provinsi Banten Telp. (0254) 220158; Fax. (0254) 220157
Location
Kota serang,
Banten
INDONESIA
Jurnal Revenue : Jurnal Ilmiah Akuntansi
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
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
Articles 426 Documents
STRATEGI DIGITAL MARKETING PADA TOKO ONLINE SHOP NYEMIL CEMIL TULUNGAGUNG DALAM MENINGKATKAN VOLUME PENJUALAN Lutfi Nur Azizah; Siswahyudianto Siswahyudianto
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.v3i1.89

Abstract

This research is motivated by a digital marketing strategy to increase sales volume. As marketing is a trend that is shifting from conventional (offline) to digital (online). With this digital marketing concept, business people feel helped and can market their products from anywhere and anytime via the internet. This study aims to find out what digital marketing strategy is used by the Nyemil Cemil Tulungagung Online Shop in increasing sales volume. The method used is a qualitative research approach. The results showed that (1) The application of digital marketing at the Nyemil Cemil Online Shop was successfully implemented so that it could increase its sales volume. (2) The 7P Marketing Mix (Product, Price, Place, Promotion, People, Process, Physical Evidence) was successfully implemented so as to provide increased sales (3) The constraints faced were also given solutions to be able to provide a system that could be applied by the Nyemil Cemil Online Shop Shop Tulungagung
PENGARUH HERDING DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI: Studi Pada Nasabah Emas Kantor Pegadaian Ungaran Ria Restu Daniati; Hendra Dwi Prasetyo
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.v3i1.92

Abstract

An investment decision is a program or a procedure to allocate an asset into an investment activity, where the investment activity can provide income in the form of profit by having a non-pendding age for the future, therefore the investment decision must be decided carefully, because it has a high risk. The behavior of investors to consider an investment decision often overcomes many cyclological impulses such as social factors and cognitive factors that have investor treatment change iraisonal. This research has been carried out to analyze the harassing and overdonfidence of the decisions of gold investais with the object of researching the sub-branch of unharan. There are ninety-six people who have gold savings from the Unharan Sub-Branch Pawnshop. Sampling researchers using accidental sample techniques. The data analysis techniques used by this study are validity test, reliability test, classical assumption test and hypothesis test
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Dan Perusahaan Sektor Properti, Perumahan & Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Luvena Luvena; Maidani Maidani; Raden Irna Afriani
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.v3i1.93

Abstract

This research is based on both recent and current phenomena regarding audit quality, one of the phenomena that has become of interest in conducting this research such as the previous cases, namely the Enron case and the latest one as experienced by PT Garuda Indonesia. affect audit quality. . The purpose of this study is to examine the effect of audit fees, audit tenure, audit rotation and company size on audit quality and to develop a theory of planned behavior that contributes to the independent variables. The population in this study are all Manufacturing Companies in the Multi-Industrial Sector and Companies in the Property, Housing & Construction Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is purposive sampling method and obtained as many as 129 data samples. The analytical method used is Logistic Regression (Logistics Regression). The results showed that audit fees had a positive and significant effect on audit quality, while audit tenure, audit rotation and firm size had a positive but not significant effect on audit quality
ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 23 ATAS PENDAPATAN PERUSAHAAN PADA PT.JAGAD TOTAL LOGISTIC EXPRESS Erren Imaniar Rizqi; Agus Subandoro
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.v3i1.94

Abstract

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state for the benefit of the government and the welfare of the community. Revenue is income arising from the company's activities which are commonly known by different names such as sales, sales of services (fees), interest, dividends, royalties and rent. Meanwhile, the purpose of this research is to find out the procedure for calculating and reporting company income at PT. Jagad Total Logistic Express and whether it is in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015.             In this study, the research method used was descriptive quantitative. This study will discuss the problem by collecting, describing, calculating, and comparing a situation and explaining a situation. From the research results show that the calculation of PPh. Article 23 is subject to a 2% rate and it can be concluded that the calculation and reporting of Income Tax Article 23 on Company Revenues at PT. Jagad Total Logistic Express is fully in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015
ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP PENJUALAN PADA PT X Veni Gerhana Putri; Agus Subandoro
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.v3i1.95

Abstract

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state that is coercive and does not receive direct compensation for the benefit of the government and the welfare of the community. There are several types of taxes in Indonesia, such as Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 24, Income Tax Article 25, Income Tax Article 26, Income Tax Article 15, Income Tax Article 4 Paragraph 2, and no less popular are VAT and/or PPnBM. Around us, transactions with taxes often occur and are very close to Indonesian citizens where the tax is objective and not subjective, the tax is Value Added Tax (VAT). In this study, the research method used was descriptive quantitative. This study will discuss the problem by describing, calculating, and comparing a situation as well as explaining a situation. The results of the study indicate that an increase in the VAT rate of 11% at PT Riaputra Metalindo has a significant effect on sales of the company's products
ANALISIS PROSEDUR DANA KAS KECIL PADA CV ASIH JAYA Ivtachul Ma’rifah; Fitri Komariyah
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.v3i1.96

Abstract

This study was conducted to determine the procedures for managing petty cash funds at CV Asih Jaya. The procedures carried out by operations managers, finance managers, and admins are explained in the flowchart chart of an accounting information system regarding the management of petty cash funds. This study uses a descriptive research design. Data collection techniques used are interviews, literature study, and participatory observation. The author was directly involved for approximately one month to find out the petty cash fund management procedures carried out by CV Asih Jaya. The results of this study indicate that CV Asih Jaya has carried out petty cash fund management procedures according to accounting standards applicable in Indonesia. This is useful for top management to focus more on thinking about future business development strategies
ANALISIS SISTEM PENCATATAN LAPORAN KEUANGAN MANUAL Hania Lailatul Rahmalia; Fitri Komariyah
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.v3i1.98

Abstract

This study aims to determine the recording of the financial statements of PT. Rumah Sehat Naily which applies the manual method. In this research, there are several types that are carried out, namely using descriptive, observation and interview methods. Where the company only uses a simple recording or accounting cycle that can only be understood by the company PT. Rumah Sehat Naily. So that the system of recording financial statements at PT. Rumah Sehat Naily needs a more adequate system to improve the quality of records to be more effective and efficient in the sense that financial reports can be prepared and completed in a timely manner
PENGARUH LIKUIDITAS, WAKTU JATUH TEMPO, DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI PADA PERUSAHAAN KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sophan Sophian; Elza Delisna Putri
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.v3i1.99

Abstract

This study aimed to find out the effects of the variables of the Liquidity with the Current Ratio as its proxy, Maturity Date Duration, and Bond Coupon on the Bond Price of companies listed in Indonesia Stock Exchange. The period in the study was 4 years, from 2017 to 2020. The research population comprised 116 bonds of companies listed in Indonesia Stock Exchange in the periode 2017-2020. The sampel was selected by means of the purposive sampling technique and it consisted of 14 bonds of companies. The data analysis technique was panel regression analysis. Based on the results of the data analysis, partially the Current Ratio did not have an effect on the Bond Price, the Maturity Date Duration had a significant positive effect on the Bond Price, and the Bond Coupon had a significant positive effect on the Bond Price
PENGARUH FEE AUDIT DAN KOMPETENSI AUDITOR TERHADAP MOTIVASI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA PADANG Dewi Zulvia; Era Gustilia
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.v3i1.100

Abstract

The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study the audit Fee was positive and had a significant effect on auditor motivasion, which was indicated by a significant value of 0,000 <0,05, and auditor competence have a positive and significan effectt on auditor motivasion.  Level indiated by a significant value of 0,000 <0,05
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PADA 19 KABUPATEN/KOTA DI SUMATERA BARAT Joni Fernandes; Lovita Fauzia
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.v3i1.101

Abstract

Regional expenditures are regional government expenditures based on cash and the fiscal year for the period being the burden of the region. This study aims to determine and analyze the effect of the regional original income, general allocation funds and special allocation funds partially on regional expenditures, as well as to determine which variables have the most dominant influence on regional expenditures in the Regency/City of West Sumatra Province. The data processed is secondary data from the annual report of the Regency/City of West Sumatra Province in 2017-2020 which is taken by total sampling. The method used in this study is multiple linear regression analysis method using Eviews 9. The results of this study indicate that: Regional Original Income, General Allocation Funds and Special Allocation Funds have a positive effect on Regional Expenditures

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