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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 DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH PADA 19 KABUPATEN/KOTA PROVINSI SUMATERA BARAT Joni Fernandes; Silviani 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.v3i1.102

Abstract

Performance is an achievement that can be achieved by the organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of the region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities of the province of West Sumatra. 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 the panel data regression analysis method using the eviews 9 application. The results of this study indicate that: local revenue has a positive effect on regional financial performance and capital expenditures expenditures has no effect on regional financial performance
PENGARUH TIME PRESSURE, AUDIT RISK, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATURE PROSEDUR AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN SUMATERA BARAT Denny Novi Satria; Kiki Nabilla 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.v3i1.103

Abstract

Premature termination of audit procedures is an event where the CPA reduces one or more audit actions required, and does not take alternatives and directly affects audit quality. The purpose of this study was to determine the effect of time pressure, audit risk, and locus of control on premature termination of audit procedures at the Supreme Audit Agency of the Republic of Indonesia, Representative of West Sumatra. The sample used is a senior or junior auditor from the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of West Sumatra with a sampling technique that is purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the research results simultaneously show that time pressure and audit risk have a positive effect on premature termination of audit procedures, while locus of control has a negative effect on premature termination of audit procedures. Partially, time pressure, audit risk, and locus of control have a positive effect on premature termination of audit procedures
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN PPROFITABILITAS TERHADAP AUDIT DELAY PADA SEKTOR INDUSTRI DASAR DAN KIMIA Dewi Zulvia; Sisi Susanti
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.v3i1.104

Abstract

Audit delay is the number of days required b the auditor to complete the audit work, which is measured from the closing date of the financial year to the date of issuance of the audited financial statements. In the basic and chemical industry sector in idx 2016-2020. Based on porousive sampling, the number of basic and chemical industrial companies used in this study were 9 copanies. hypothesisi testing using panel date regression using the eviews 8.0 program. The results of this study indicate that audit opinion has a positive and significant effect on audit delay, firm size has no effect on audit delay and profitability has no effect on audit delay
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Shophan Sophian; Jerry Eka Putra
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.v3i1.105

Abstract

Tax is one of the largest sources of state revenue, but the revenue target has not been achieved so far. This is one of the indications due to Tax avoidance by companies. This study aims to determine the effect of profitability and leverage on tex avoidance. The research population is banking companies listed on the Indonesia Stock Exchange in 2018-2020. Sources of data used in this study is secondary data. The sample in this study is the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This type of research is quantitative research. Based on the hypothesis test shows that X1 profitability has a negative effect on tax avoidance with a value of Prob. of 0.000 <0.05, while X2 Leverage has no effect on tax avoidance which is shown by the value of Prob. of 0.282 > 0.05
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN RESIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA Mirawati Sofiani Putri; Nurul Huda
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.v3i1.113

Abstract

This study aims to determine the effect of firm size, liquidity and business risk on capital structure. The method used is a quantitative research approach. The reults of the study show that (1) Firm size and liquidity partially have no significant effect on capital structure. (2) Business risk partially has a significant effect on capital structure. (3) Company size, liquidity and business risk simultaneously have a significant effect on capital structure
PENGARUH PERTUMBUHAN LABA, KUALITAS AUDIT, PRUDENCE, STRUKTUR MODAL, DAN VOLUNTARY DISCLOSURE TERHADAP KUALITAS LABA: Studi Empiris Pada Perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Dina Rahmawati; Erika Astriani Aprilia
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.v3i1.91

Abstract

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality
PERANAN PERBANKAN SYARIAH TERHADAP EKONOMI MELALUI PEMBIAYAAN MODAL KERJA UMKM PADA BANK SYARIAH INDONESIA Egig Islamida Putri; Nanik Kustiningsih
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.v3i1.107

Abstract

This study was conducted to determine the role of Islamic banking in Indonesia through MSME working capital financing. Islamic banking whose main function is as an intermediary is to collect excess funds from surplus parties and transfer them to parties who lack funds in the form of working capital financing, including MSMEs. MSMEs are seen as the driving force of the economy that makes a major contribution to Indonesia's economic development. MSMEs persisted despite the economic crisis. The role of Islamic banks must contribute to the development of MSMEs and continue to improve their management so that they can develop the economy in the future, especially the Islamic economy in Indonesia. This research uses descriptive qualitative research. Primary data sources were obtained by means of interviews or observations through Bank Syariah Indonesia (BSI) customers Krian Sidoarjo and secondary data sources obtained from research using data on the financial statements of Indonesian Islamic Commercial Banks for 2017-2019. The results of this study are that Bank Syariah Indonesia is very helpful for customers, especially Micro, Small and Medium Enterprises (MSMEs) in developing their businesses so that the economy in Indonesia is maintained and increasingly advanced
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR PERKEBUNAN Ahmad Yuda
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.109

Abstract

This study aims to examine how to improve capital structure, liquidity, and profit growth to the quality of profits. The population in this study is plantation sector companies listed on the Indonesia Stock Exchange. The sample used in this study was 16 companies with secondary data in the form of financial statements in 2019-2021. This research is a quantitative method research using multiple linear regression analysis. The results of this study concluded that the capital structure, liquidity and profit growth did not have a significant effect on the quality of profits
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Januar Sonya Maulani Kusasih; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.111

Abstract

The purpose of this study was to determine how the effect of the whitening program, name change reactions, and socialization on motor vehicle tax payers (a case study at the West Surabaya Samsat Joint Office). The type of research used in this study is quantitative research using Multiple Linear Regression Analysis and processed using the IBM SPSS Version 26 program. The results of this study state that: (1) Variable (X1) PKB Whitening Program has a significant effect, and also Variable (X1 ). ) is able to affect the Variable (Y); (2) Variable (X2) Liberation of BBNKB does not have a significant effect, and also variable (X2) does not affect variable (Y); (3) Variable (X3) Socialization of Taxation has a significant influence, and also Variable (X3) is able to influence Variable (Y); (4) The findings of Hypothesis 4 test indicate that the Bleaching Program, Tax Socialization, all have an impact on taxpayer compliance simultaneously
PENGARUH NON PERFORMING FINANCING (NPF), INFLASI, DAN DANA PIHAK KETIGA (DPK) TERHADAP TINGKAT PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI Amilliya Virdina Rezza Setyo Ningrum; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.114

Abstract

Sharia Bank is a sharia-based financial institution that is currently in the process of refinement, innovation and continuous efforts in the development process due to the high potential of the sharia economy in Indonesia. Focusing on the long-term effects of Islamic banking ready to face turbulent economic conditions. The writing of this article is motivated by the phenomenon that occurs in Bank Syariah Mandiri (BSM) from annual financial report data for the period 2012 to 2018. In this study, researchers used quantitative methods and the type of data used was secondary data. The sample used in this study is the annual financial report of Bank Syariah Mandiri for the 2012-2018 period which includes the NPF, TPF, Murabahah and BI inflation reports for the 2012-2018 period. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple linear regression with a significance level of 5% hypothesis testing. The results of this study were processed using the SPSS Version 22 for Windows program

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