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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
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
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, SERVANT LEADERSHIP, PERCEIVED ORGANIZATIONAL SUPPORT AND JOB SATISFACTION TO LIFE SATISFACTION Erwin Santosa; Yohana Palupi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.565 KB) | DOI: 10.32670/fairvalue.v4i4.813

Abstract

Research of effect transformational, perceived organizational support and jobsatisfaction to life satisfaction by Erwin used pandemic Covid 19 as aphenomenon to bring up this article surface. COVID-19 pandemic has beengoing for more than a year since March 2020 when Indonesia governmentofficially announced the first case of this corona virus. COVID-19 pandemicitself had a significant impact in a lot of sectors from socio-cultural, economic and political then requires new adaptation efforts that constantly beingcarried out by organizations in Indonesia. The organizations stopped allactivities since March 22, 2020 where the government issued a Circular Letterfrom the Ministry of Health on March 16, 2020 and began to continuous makechanges from a physical into a digital. Using quantitative method to testingthe path analysis with several indicators measurement completed with Likertscale to find the result. A hundred respondents are invited for this research.The result shown transformational leadership has positive and significantimpact to perceived support organizational, job satisfaction and lifesatisfaction. Perceived support organization has positive and significantimpact to job satisfaction and life satisfaction. Thus, job satisfaction also haspositive and significant impact to life satisfaction
PERAN TRANSFORMATIONAL LEADERSHIP DALAM ORGANIZATIONAL LEARNING: LITERATURE REVIEW Eliza Ariesta; Rawit Sartika
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.515 KB) | DOI: 10.32670/fairvalue.v4i4.814

Abstract

This paper aims to investigate how the relationship between Transformationalleadership style and learning organization (OL))/learning organization(LO)/learning organization (OL) is measured in the literature. This systematicliterature review analyzes peer-reviewed publications. English which examinesthe relationship between leadership and Organizational Learning (OL)empirically. A total of 27 articles have been found in 42 journals. This paperprovides a holistic view of transformational leadership that has been linked toOrganizational Learning (OL) in various countries and industries. Researchmethods from the literature were also examined.
MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MEMBANGUN KOMPETENSI GURU PENDIDIKAN DASAR DI MASA PANDEMI COVID-19 Moh Trisamanta; Mohammad Zalmi Kahardani; Medya Appriliansyah; Trifiana Tiodora
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.674 KB) | DOI: 10.32670/fairvalue.v4i4.815

Abstract

The important educational situations, which used to work on the nature ofinstructive outcomes, were greatly influenced by the nature of theirpresentation. Together so that the implementation of schooling can be carriedout properly, educators are also required to have good performance. However, towards the beginning of 2020, the world was shocked by the Covid(Coronavirus) pandemic which attacks the human respiratory system andbecomes the most important health emergency on the planet. The infection,which started in Wuhan, China, first entered Indonesia on the 2nd, 2020. Thepandemic caused all face-to-face learning in schools and colleges during thispandemic to be temporarily closed and replaced by distance learning or onlinelearning. The principal's leadership plays a very important role in realizingquality and will affect the nature of teaching in schools. The purpose of thisresearcher is the leadership management of school principals in building thecompetence of basic education teachers during the covid-19 pandemic. Thetype of research used is literature study research. The principal has a veryimportant role in improving the quality or performance of teachers. This isbecause the quality of education is strongly influenced by the learning processcarried out by the teacher (teacher). Therefore, principals need to domanagement to design a leadership strategy. The principal's leadershipstrategy in improving the quality of education during the Covid-19 pandemicincludes 3 (three) strategic management processes including strategicformulation or planning, strategic implementation and strategic evaluation
FACTORS AFFECTING AUDIT QUALITY: A LITERATURE REVIEW Muhammad Boy Sandy; Inten Meutia; Anna Yulianita
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.442 KB) | DOI: 10.32670/fairvalue.v4i4.816

Abstract

Purpose - This scientific article aims to review studies related to factors that canaffect audit quality in the accounting literature during 2012 – 2021. ResearchMethodology - This study was conducted through a web search to identifyrelevant studies using the keywords “factor”, “influence”, and “audit quality”,in which a total of 50 scientific articles that conform to international standardwere identified. Findings - Various factors are thought to affect audit quality,reaching 76 factors. However, the researcher believes only 3 main factors havea dominant effect on audit quality, namely audit fees, auditor experience, and theapplication of auditor ethics, where all those 3 have a significant positive effect.The audit fee affects audit quality positively because it shows the auditor'sexpertise. The experience of the editor shows his skills in accounting andauditing activities. At the same time, professional ethics is helpful forprofessional auditors to work and avoid deviant behaviour. ResearchImplications - This review informs the public that to have audit quality results, itis necessary to pay attention to audit fees, auditor experience, and theapplication of ethics by the auditor. Originality/value - This study tries to findthe factors that dominantly influence
THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE Sari Mujiani; Nurmala Ahmar; Darmansyah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.929 KB) | DOI: 10.32670/fairvalue.v4i4.817

Abstract

A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee
PERAN ENDORSER TERHADAP BRAND ATTITUDE DAN PERILAKU PEMBELIAN ONLINE: STUDI KASUS UMKM DI KOTA RANTEPAO, TORAJA UTARA, SULAWESI SELATAN Lisa Kurniasari Wibisono; Mince Batara
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.7 KB) | DOI: 10.32670/fairvalue.v4i4.828

Abstract

Promotions carried out by an endorser through social media such as Instagramare not only used by large companies in their marketing activities, but can alsobe used to market products from local MSME brands to increase product salesonline. Based on the stimulus-organism-response (SOR) paradigm, this studywill examine the role of endorsers in brand marketing and online buyingbehavior in the context of MSMEs in the Rantepao City area, North Toraja,South Sulawesi. Based on the number of variables and indicators used in thisstudy, a representative sample approach was used in sampling, so the numberwas 80 to 160 respondents. Purposive sampling technique which is part of thenon-probability sampling technique will be used to determine the respondentswho are the sample. During the study, a set of questionnaires with 5 Likert scaleanswer choices will be given to the target respondents as the primary datasource. After the research data is obtained, the data will then be analyzed forvalidity and reliability tests. After the data is found to be valid and reliable, thepartial least squares (PLS) analysis method will be used to test the proposedhypothesis. Statistical analysis carried out includes: evaluation of the outer andinner models. The expected results and outputs in this study are to producereferences for MSME business actors in carrying out business activities that useendorsers as a way to strengthen brand attitudes when consumers make onlinepurchasing decisions. The results of this study are at TKT 2. The results obtainedfrom this research will be published in the Accredited National Journal: Journalof Business Economics, State University of Malang Accredited Sinta 4 with pISSN: 0853-7283 and e-ISSN: 2528-0503 as Mandatory Outcomes. accepted andSinta 3 Accredited Petra Christian University Marketing Management Journalwith p-ISSN: 1907235X and e-ISSN: 1907235X as additional outputs submitted.And the 2021 National Seminar on Management and Business Economics(SNMEB) as Additional Outcomes.

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