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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 26 Documents

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Search results for , issue "Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 26 Documents clear

DAMPAK PANDEMI COVID-19 TERHADAP KEMISKINAN DI PROVINSI KEPULAUAN RIAU Hartoto; Hasim As'ari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This paper aims to examine the impact of the Covid-19 Pandemic on Poverty inthe Riau Islands Province. The writing uses secondary data published by BPSRiau Islands Province in 2019-2021. The data analysis method uses the ratio ofmeasurement of poverty indicators. From the results and discussion it wasconcluded that the COVID-19 pandemic in the Riau Islands Province had animpact on: (1) The poor population in the Riau Islands Province seen from thenumber and percentage of the poor tended to increase; (2) the Gini coefficient ofthe poor in the Riau Islands Province tends to increase, so that there is aninequality in income distribution; (3) Looking at the development of the values ofP0, P1, and P2, it can be seen that poverty alleviation in rural areas requiresgreater cost, time and attention when compared to poverty in urban areas; and(4) poverty reduction programs implemented by the government, both centraland regional, can reduce the number and percentage of poor people. Therefore it is recommended that poverty reduction programs implemented by thegovernment, both central and regional, can be continued.

PENINGKATAN KINERJA GURU MELALUI KARAKTERISTIK INDIVIDU DAN KOMPETENSI GURU Ernest Grace; Erbin Chandra; Marthin Hutler Ambarita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The performance of teachers who are still not in accordance with their abilitiestoday is a problem in the management of education. There are several factorsthat can affect the performance of the teacher, including individualcharacteristics and teacher competence, but these two factors also still haveshortcomings in their management. For this reason, the purpose of this study isto examine the influence of individual characteristics and teacher competencieson teacher performance at the teachers of SMK Negeri 1 Siantar, SimalungunRegency, totaling 24 people. This study uses quantitative and qualitative analysis with the use of validity and reliability tests where the results are valid andreliable. For the normality test that the data has a normal distribution, then forthe simple regression equation and multiple regression that the results of thecorrelation coefficient of individual characteristics and teacher competence onteacher performance are positive. For the partial test that individualcharacteristics have a positive and significant effect on teacher performance, forthe partial test of the teacher competency variable on teacher performance it haspositive and significant results. The results for the simultaneous test are knowntogether that individual characteristics and teacher competencies have a positiveand significant effect on teacher performance, this shows that when individualcharacteristics and teacher competencies are good, teacher performance willalso be good.

PENGARUH MOTIVASI, KEPRIBADIAN DAN PENGETAHUAN BERWIRAUSAHA TERHADAP MINAT BERWIRAUSAHA MASYARAKAT DI WILAYAH DESA SEBATU KECAMATAN TEGALLALANG Tjokorda Gde Agung Wijaya Kesuma Suryawan; I Wayan Cita Wardita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

There is attention and there are problems related to Motivation, Personalityand Knowledge of Entrepreneurship in an effort to increase interest inentrepreneurship in the Sebatu Village community, especially among youngpeople and people who have been laid off due to the impact of Covid-19 in their place of work, so this research is very feasible. further investigated theinfluence of motivation, personality and knowledge of entrepreneurship inthe community of Sebatu Village, Tegallalang District, Gianyar Regency.The purpose of the study was to determine the effect of SimultaneousMotivation, Personality and Entrepreneurial Knowledge on EntrepreneurialInterest in the Sebatu Village community, to determine the partial effect ofMotivation on Entrepreneurial Interest in the Sebatu Village community, todetermine the partial influence of Personality on Entrepreneurial Interest inthe local community. Sebatu Village, to determine the effect ofEntrepreneurial Knowledge partially on Entrepreneurial Interest in thepeople of the Sebatu Village area. The data were analyzed by using thevalidity and reliability test of the research instrument, data description,classical assumption test, normality test, multicollinearity test,heteroscedasticity test, multiple linear regression analysis, coefficient ofdetermination analysis, partial significant test (t-test), F test. The resultsshowed there is a positive and significant influence partially orsimultaneously between motivation, personality and knowledge ofentrepreneurship on the community's entrepreneurial interest in the Sebatuvillage area, Tegallalang sub-district.

“NGEREMIS” TRADITION IN A PROSPECTIVE TOURISM OBJECTS FOR ECONOMY RESOURCE UPON TIN MINING EXPLORATION MITIGATION IN BELITUNG Arlina Arifin Djemahir
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Quoting the contents of the first Human Development Report (HDR) in 1990,human development is a process to increase the choices that humans have.Among these many choices, the most important are to live long and healthy, tobe educated, and to have access to the resources needed to live a decent life.Human resource is as a primary capital for development. The HumanDevelopment Index (HDI) measures the achievement of human developmentbased on a number of basic components of quality of life. As a measure of qualityof life, HDI is built through a basic three-dimensional approach. Thesedimensions include longevity and health; knowledge, and a decent life. Thesethree dimensions have a very broad meaning because they are related to manyfactors. To measure the health dimension, life expectancy at birth is used.Furthermore, to measure the knowledge dimension, a combination of literacyrate indicators and average years of schooling is used. As for measuring thedimensions of decent living, indicators of people's purchasing power are usedfor a number of basic needs seen from the average amount of per capitaexpenditure as an income approach that represents development achievementsfor a decent life. Those indicators were as the capital to develop in manydevelopment sectors, including tourism sector. The tourism sector is asreplacement economic resource after tin mining era golden age pass few yearsago. Poverty is a state of inability to meet basic needs such as food, clothing,shelter, education and health. Poverty can be caused by the scarcity of basicnecessities, or the difficulty of accessing education and employment. Poverty isa global problem. Some people understand this term subjectively andcomparatively, while others see it from a moral and evaluative point of view, andstill others understand it from an established scientific point of view, etc

PENGARUH MOBILE HEALTH E-SERVICE QUALITY PADA KEPUASAN PELANGGAN DAN KEPERCAYAAN PELANGGAN SERTA KELANJUTAN PENGGUNAANNYA DI ERA PANDEMIK COVID-19 Ripka Renaldi; Christabella Monica; Paul Lumbantobing
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

mHealth application has rapidly gained its popularity since the COVID-19pandemic stroke the world. Looking at its promising future in function and variousadvantages, we conducted a study to observe the effect of e-service quality oncustomer satisfaction, customer trust, and subsequently customer retention. Thisstudy uses quantitative method, the population is users of mobile healthapplications who are of productive age. The sampling technique used is simplerandom sampling with the criteria of respondents who have used the mHealthapplication as many as 149 respondents. From the results of our study, it wasfound that e-service quality has a positive relationship with customer satisfactionand trust, customer satisfaction and trust have a positive relationship withcustomer retention. However, e-service quality does not have a direct relationshipwith customer retention. This may be influenced by application factors that oftencrash or user doubts about their privacy when providing information inapplications, as well as comparisons between applications in terms of price andquality of service.

EVALUASI KEBIJAKAN PEMBERDAYAAN MASYARAKAT NELAYAN DI KECAMATAN TINAMBUNG KABUPATEN POLEWALI MANDAR Manaf, Cicci Yuliah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The program for the procurement of nylon gill net fishing gear is a form ofactivity carried out by the government in order to empower fishingcommunities in villages that are considered not yet prosperous. KaramaVillage and Tangnga- Tangnga Village are two coastal villages in TinambungSub-district that have been touched by the program for the procurement ofnylon-nylon fishing gear. This study aims to find a program for theprocurement of gill net fishing gear to empower fishermen in TinambungDistrict. The writing of empowerment evaluation theory by Howlet andRamesh is looking at the efforts made by the government, how the output of theefforts made, how the output evaluation with the objectives to be achieved, the effectiveness of the program, and the process of program formation. Theresearch method used is qualitative research. Data collection techniques usinginterviews, observation and documentation. The results of the study indicatethat the government's implementation of the nylon gill net fishing gearprocurement program has been running optimally. However, due to the limitedbudget, only fishermen who pass the lever get assistance.

PERUBAHAN KEBIJAKAN PENDAFTARAN TANAH DI KOTA MAKASSAR Lande, Valentini Febriani Bala
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze and describe changes in policy changes in landregistration policies from PRONA (National Agrarian Operations Project) whichis regulated in Ministerial Regulation of ATR/KBPN Number 4 of 2015 toComplete Systematic Land Registration (PTSL) which is affirmed throughMinisterial Regulation of ATR/KBPN Number 6 of 2018 concerning CompleteSystematic Land Registration. This study uses the theoretical perspective of theAdvocacy Coalition Framework (ACF) from Sabatier and colleagues. Theapproach used in this research is a qualitative approach with a case studystrategy. The results of the study indicate that the change in legislation regardingthe registration of land rights is contained in the regulation of the Minister ofAgrarian Affairs and Spatial Planning/Head of the National Land Agency Number 12 of 2017 concerning the Acceleration of the Implementation of CompleteSystematic Land Registration (PTSL). PRONA and PTSL policies are the samepolicy, namely regarding land adjudication, there is only a slight increase in theresults to be achieved later which is not only producing a certificate but alsocarrying out a mapping process to improve data on land in Indonesia which isgrouped into several categories.

PENGARUH BRAND IMAGE, POINT OF DIFFERENT, DAN POINT OF PARITY TERHADAP BRAND LOYALTY iPHONE PADA KONSUMEN DI JAKARTA UTARA Sarah Azalia Cosina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In today’s era, it is very easy to access various information whether from printmedia or electronic media. But, consumers would certainly choose to search forinformation with easier access media like smartphone. One of the smartphonebrands that used by many is iPhone by Apple Inc. There are many factors that leadconsumers to choose to use iPhone smartphone. At this opportunity, the authorchooses to do research on brand image, point of different, and point of parityfactors on iPhone brand loyalty among consumers in Jakarta Utara. The object of this study is iPhone smartphone. The sample in this study is the people who useiPhone. The method used for data collecting is by distributing questionnairesthrough Google Form to collect 115 respondents. The sampling technique used inthis study is non-probability sampling with judgemental sampling with criteriaconsumers who have been using iPhone for the past three months and at least 16years old. The data analyzing technique that used in this study is multipleregression by SPSS. This study shows that brand image and point of different havea positive and significant impact on iPhone brand loyalty while point of paritydoesn’t have a positive and significant impact on iPhone brand loyalty

PENGARUH EDUKASI, SOSIALISASI DAN PEMAHAMAN PERATURAN PEMERINTAH NO 46 TAHUN 2013 DAN NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK : Studi Empiris Pada UMKM Di Sentra Industri Tenun Kecamatan Ibun Kabupaten Bandung Dudi Sudirman; Edih A. Hamid; Achmad Subagdja; Iwan Setiawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of education, socializationand understanding of Government Regulation no. 46 of 2013 and No. 23 of2018 Against Taxpayer Compliance. The research method used in this researchis descriptive and verification method using a quantitative approach, where thedata obtained from the research sample is analyzed according to the statisticalmethod used and then interpreted rationally and accurately. Furthermore, it isanalyzed using correlation coefficient analysis, coefficient of determination,multiple regression and hypothesis analysis with t test and F test. The resultsobtained by the value of the coefficient of determination (R2) of 0.806 meansthat 80.6% of the taxpayer compliance variable can be explained by education,socialization and understanding of government regulation no. 46 of 2013 andNo. 23 of 2018, which can also mean that taxpayer compliance can beexplained by education, socialization and understanding of governmentregulation no. 46 of 2013 and No. 23 of 2018 has a strong effect on taxpayercompliance, it can also be interpreted that the influence of variables outside themodel or other factors is 19.4%. Based on the results of the hypothesis test, asignificance level of 0.000 was obtained when compared to an alpha of 0.05,the significance level is smaller than alpha, so the hypothesis can be accepted,meaning that there is an influence of education, socialization of tax regulationsand understanding of government regulations no. 46 of 2013 and No. 23 of2018 on taxpayer compliance in the SMEs of the Weaving Industry Center,Ibun District, Bandung Regency

IMPLEMENTASI KEBIJAKAN INTENSIF ROLEPLAY CUSTOMER SERVICE DAN PENGARUHNYA TERHADAP KUALITAS PELAYANAN NASABAH DI KANTOR PT. BANK TABUNGAN NEGARA (Persero) Tbk, CABANG BOGOR Deni Haryanto; Husein Maruapey; Agus Suarman Sudarsa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine how the implementation of the roleplay policyaffects the quality of customer service at the PT. State Savings Bank BogorBranch. This study uses a quantitative descriptive analysis approach, which isa method that functions to describe or provide an overview of the object understudy through data or samples that have been collected as they are, without analyzing and making generally accepted conclusions. The population in thisstudy was taken from 10 employees and 30 customers, while the researchsample was purposive sampling technique with a total of 40 respondents takenfrom the total sample population. The final result of this study concludes thatfrom the results of data analysis that has been collected through filling outquestionnaires by 40 respondents, the calculation of the data obtained is asfollows: The policy implementation variable shows a tcount value of 0.432which is greater than ttable in accordance with the ttable data in thecalculation data table reliability test in making and determining decisions,with the average value (αlpha = 0.05) as ttable. This value which is counted ina positive value indicates that the policy implementation variable has a directinfluence on service performance. Thus, if the implementation of the policy isimproved it will improve the quality of service at BTN

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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

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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

Abstract

Abstract

Abstract

Abstract

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