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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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Published by Institut Manajemen Koperasi Indonesia

ISSN : 26222191 EISSN : 26222205 DOI : 10.32670/fairvalue

Core Subject : Economy,

Economics, Econometrics & Finance

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and southeast asia especially and also in the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 25 Documents

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Search results for , issue "Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 25 Documents clear

ANALISIS DAMPAK KEBIJAKAN UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN Kumalasari, Kartika Putri; Bayani, Laras Niti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Information exchange is needed to reduce the imbalance of information or asymmetric information thatoccurs between the Directorate General of Taxes and the Bank, where the Bank has more informationneeded by the Directorate General of Taxes. However, the Directorate General of Taxes has obstacles dueto regulations that limit it in accessing taxpayer data and financial information stored in the Bank. To openaccess to taxpayer data and financial information contained in the bank, the Directorate General of Taxesmust obtain approval from Bank Indonesia through the Minister of Finance.The results of this study statethat the BRI Lampung Regional Office has not implemented and even knows of the existence of Law Number9 of 2017, but the DGT continues to disseminate information to LJK and OJK has implemented it inaccordance with POJK No. 25/POJK.03/2019. The impact that affects the Bank with the stipulation of thepolicy, as mentioned by the Directorate General of Taxes is the increase in the Bank's obligations, namelyby providing annual reports to the Directorate General of Taxes, even some Banks have to hire consultantsto study legal reporting and IT consultants, and the Bank faces issues regarding customer trust

EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA GAMPONG (APBG) DALAM KONSEP REINVENTING GOVERNMENT Najah, Nailun; Alisman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effectiveness of APBG management in the concept of reinventing government. The research design used is descriptive qualitative research with observation data collection methods. Researchers conducted direct observations at the village office in Pasi Pinang Village, conducted interviews with the village treasurer regarding APBG funds and conducted documentation. The research location is in Pasi Pinang Village, Meureubo District, West Aceh Regency. The results of the study show that the Pasi Pinang Village Government has started to implement the concept of Reinventing Government as evidenced by the existence of village-owned businesses and village assets managed by BUMG as one of the Village's Original Income (PAG). The PAG in 2019 that the village received was very effective (100%) with an income of IDR 56,375,000, exceeding the target stated in the APBG of IDR 36,000,000. In 2020 PAG was less effective (69%) because it decreased by Rp. 24,700,000 so it did not reach the target set by the APBG of Rp. 36,000,000. The stipulation of a Governor's Regulation (Pergub) regarding the prohibition of gampong business results in the form of the distribution of Galian C and also the farm shop business is the cause of the decline in income and the village is experiencing bankruptcy from the gampong business in the form of buying and selling activities on the farming business. People often complain about income that does not match their capital so that the results from these efforts are not given to BUMG. Therefore, in 2020 the business will no longer be a village business

ANALISIS KESADARAN, KEJUJURAN DAN KEDISIPLINAN WAJIB PAJAK TERHADAP PENGHINDARAN PAJAK PADA KPP WONOCOLO SURABAYA Hama, Aloisius
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to prove and test awareness, honesty and discipline have a simultaneous and partial effect on tax avoidance.The population in this study were individual taxpayers in Kepuh Sendan Village, Waru District, Sidoarjo Regency who were registered at the KPP Pratama Surabaya Wonocolo. The analysis technique used is multiple linear regression with hypothesis testing, model suitability test and t test.Based on the results of the analysis and testing that has been done, the following conclusions can be drawn: Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no simultaneous effect on tax avoidance. Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no partial effect on tax avoidance

PENGARUH RETRIBUSI PELAYANAN PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA METRO-LAMPUNG Suwarto; Ali, Karnila
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In an effort to create regional independence, Regional Original Revenue is a very important factor, where PAD is the source of funds from the region itself. Government financing in carrying out government and development tasks always requires a reliable source of revenue. The purpose of this study was to determine the effectiveness of market service retribution in Metro City in 2019. To determine the contribution of market service retribution to Metro City's local revenue.This type of research is carried out using quantitative methods. Research is carried out at the Metro City Government or Metro City Revenue Service. The data obtained from the research results were then analyzed by quantitative descriptive analysis.Based on the results of research and data analysis that has been carried out, it can be concluded that: Revenue from market service retribution is effective in increasing Metro City PAD from 2019-2020. The market service levy has a large contribution to Metro City's Original Regional Revenue (PAD) from 2019 to 2020.

PELAKSANAAN TATA KELOLA PADA PT BPRS BOBATO LESTARI KOTA TIDORE KEPULAUAN Ruray, Titiek Arafiani; Majojo, Muhammad Yasin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Islamic People's Financing Bank (BPRS) Bobato Lestari has recently grown, marked by the increasing number of customers and MSME empowerment programs as well as the variety of products offered by customers, this causes the implementation of Good Corporate Governance (GCG) at BPRS Bobato Lestari to become increasingly important.The purpose of this study was: to determine the implementation of Governance at the Bobato Lestari Sharia People's Financing Bank, Tidore Islands City. This study uses a qualitative research method with a case study/case study approach, and the information uses snowball sampling.The results of this study can be concluded that PT BPRS Bobato Lestari has implemented the five principles of Good Corporate Governance after the government issued a financial services authority regulation Number 24/POJK.03/2018 concerning Governance for Islamic People's Financing Banks.

PENGARUH KOMPENSASI TERDAHAP MOTIVASI KERJA PEGAWAI SAAT PANDEMI COVID-19 DI KANTOR KECAMATAN SERANG PANJANG SUBANG Setiani, Andini; Wardiani, Anita; Fatihah, Dian Candra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This observation intends to describe the effect of compensation on employee work motivation during the covid-19 pandemic in the Serangpanjang Subang District Office. The process in this research uses descriptive quantitative methods conducted through the collection of questionnaire data, and literature studies that have a close correlation classifying variable X and variable Y. The primary data in this study was obtained from a questionnaire whose assessment using the Likert scale was then completed statistically through the SPSS program version 26.0. Based on the assessment that has been conducted, obtained factual conclusions compensation for employee motivation has a large influence on the motivation of employees, this is known from the correlation coeffesien point of 0.624 (62.4%) which is at the interval of relationship level with strong categories. Then the results of the T hypothesis test stated that there was a compensatory influence on employee work motivation, namely the gain of a value of 4,370 Lebih dari 1,697 (thitung lebih dari ttabel), thus Ho was eliminated and Ha was recognized which means there is a considerable influence among compensation on employee work motivation, in addition to the determination of 0.389 thus compensation affects the performance of its employees by 38.9% while the rest is influenced by other factors. The advice that can be put forward is that the company should use this research as a thought material to improve compensation well and guide or give directions to employees

ANALISIS KUALITAS PELAYANAN MELALUI METODE E-SERVQUAL UNTUK MENGETAHUI KEPUASAN KONSUMEN E-COMMERCE SHOPEE PADA MASYARAKAT KOTA SUKABUMI Komharudin, Komharudin; Firman, Arief; Nurapipah, Dina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the analysis of service quality on Shopee customer satisfaction in Sukabumi City. This study uses a service quality model, namely E-ServQual which has seven dimensions, namely, efficiency, reliability, fulfillment, privacy, responsiveness, compensation, and contact. This study uses quantitative methods. The data collection technique used is by distributing questionnaires to obtain primary data, while secondary data is obtained from literature studies. This questionnaire consists of consumer perceptions and expectations. The tests carried out are validity tests and reliability tests which are then carried out by calculating the gap. The calculation results show that the seven dimensions have a negative gap value with three dimensions with the largest gap value, namely the dimensions of compensation, fulfillment and responsiveness, this means that service quality has not met shopee customer satisfaction. The results of this study indicate that the research results contribute to the quality of shopee services in Indonesia and customer satisfaction can be used as input or consideration in developing strategies in the future

KARAKTERISTIK GAYA KEPEMIMPINAN TERHADAP KINERJA KERJA PEGAWAI KANTOR CAMAT MEUREUBO KABUPATEN ACEH BARAT Safrianto, Yoyon; Meisartika, Refi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study uses a descriptive method with a qualitative approach. The data source used for this research is field research. Conduct interviews, observations and direct documentation of the object in question, namely the leadership and employees of the Meureubo sub-district office, West Aceh Regency. The results showed that the characteristics of leadership style on the work performance of the employees of the Meureubo sub-district office, West Aceh Regency had a low significant level, meaning that the leadership style in the Meureubo sub-district office did not fully have the characteristics that a leader should have, there is still a high level of egoism towards each leader, leaders do not involve employees in many activities and activities. Therefore, this greatly affects the work performance of employees but is not significant. Simultaneously, the characteristics of leadership style have a negative and insignificant effect on employee work performance. Because, employees do not understand or master the skills according to the portion set. So that it has an impact on the lack of productivity of employees in carrying out their duties, not achieving the goals and expectations that make the assigned tasks not completed and the occurrence of blaming each other between employees. Leaders should give rewards or awards to employees who do their work optimally and have special skills or more who can develop the Vision and Mission of the Meureubo sub-district office. Because the agency should have a leader not only to lead, but to refer the agency to make changes

DINAMIKA MERGERNYA BANK SYARIAH TERBESAR DI INDONESIA Aldiansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Merger means the merging of several companies, or also known as a process of merging a company that is deemed to have less than optimal performance into a company that has maximum or good performance, causing the company to merge and then dissolve, where the whole is a legal process. The merger of Bank Syariah Indonesia is expected to be a solution to the weak economic system. The purpose of this study is to determine the regulation of the merger of Islamic banks in Indonesia to become an Indonesian Islamic bank and to determine the dynamics and legal impact of the merger of Indonesian Islamic banks on the stability of economic policy in Aceh. The method used in this research is descriptive research, and the object of this research is taken from one of the Islamic banking in Indonesia, namely PT. Bank Syariah Indonesia (BSI) Meulaboh Imam Bonjol Branch. This research is a qualitative research because in the process of collecting data the researcher must conduct a review stage of secondary data originating from literature, journals, books, articles and others. The results of this study are the regulation of the implementation of the merger that can be carried out by complying with every applicable law, the dynamics of the merger of Bank Syariah Indonesia which began with the establishment of Bank Islam Malaysia Berhad (BIMB) in 1983 until finally in 2020, and the legal impact the merger of Bank Syariah Indonesia on the stability of economic policy in Aceh which has positive and negative impacts.

ANALISIS KINERJA KEUANGAN DAERAH DAN INDEKS PEMBANGUNAN MANUSIA PROVINSI MALUKU UTARA Taslim, Fadli Ali; Pratama, Rheza
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of the Regional Financial Independence Ratio, PAD Effectiveness Ratio and Efficiency Ratio on the Human Development Index (HDI). The population used in this study were 10 districts/cities of North Maluku province using purposive sampling method. The type of data collected is secondary data from the Central Statistics Agency (BPS) and the Regional Financial and Asset Management Agency (FAMA) of North Maluku Province. In this study using panel data regression analysis tool.The results of this study indicate that the Independence Ratio has a significant negative effect on the human development index, the PAD Effectiveness Ratio has a significant negative effect on the human development index and the Efficiency Ratio has a significant negative effect on the human development index

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+6282317862727

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Ardi Nupi Hasyim

Contact Email akuntansi@ikopin.ac.id

Phone +6282317862727

Journal Mail Official akuntansi@ikopin.ac.id

Editorial Address Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

Contact Name
Muhamad Ardi Nupi Hasyim

Contact Email
akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA