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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 1,454 Documents
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Analisis ‘Uruf dalam Teori Akuntansi Syari’ah Erliyanti, Erliyanti; Yurmaini, Yurmaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2654

Abstract

Financial institutions, such as banks, and financial products that adhere to the Islamic sharia system are growing, as is the idea of sharia accounting. The phenomenon of the emergence of two streams of formulation of sharia accounting theory in the form of idealistic and pragmatic streams raises problems and difficulties in the development of sharia accounting thought. The research approach and analysis of ideas used are both qualitative. The results of this study indicate that sharia accounting theory is an accounting theory that is intended to account for human actions in the field of asset management entrusted to them by those who give responsibility in an appropriate manner and comply with the sharia of Allah SWT. The aspect of faith requires that sharia accounting contain monotheism toward Allah SWT. The legal aspect of amaliyah makes sharia accounting based on the understanding that accounting behavior has the value of rights and obligations, sanctions, and rewards, which are interpreted from "urf syaari" in the Al Quran and the Sunnah. The sharia accounting theory positions the human urf in his heart to achieve mahabbah, which is based on the law of practice.
Pengaruh ukuran atau skala perseroan, pergantian auditor dan sistem pengendalian intern terhadap audit delay pada perseroan yang tercatat di Bursa Efek Indonesia Sutono, Sutono; Sulistiyo, Heru; Ardi , Bagus Kusuma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2656

Abstract

During the COVID-19 PANDEMIC, culinary digital delivery-based services became the basis of Cloud Kitchen. In line with the growth of technology in all elements and the ease of using smartphones, several things have gone digital. This study aims to determine the effect of electronic word of mouth on purchase intention, which is influenced by brand attitude on travelokaeats' Instagram social media accounts. This research will employ quantitative causality and descriptive methodologies. Samples were taken using the convenience sampling technique so that a sample of 400 respondents could be obtained. Data collection was carried out by distributing questionnaires to people who had used or used Travelokaeats and also to Travelokaeats' Instagram followers. The analysis technique used is SEM, or structural equation modeling, and the analysis is carried out using software in the form of SmartPLS 4. Based on research discussions, it shows that Electronic Word of Mouth (E-WOM) has a positive influence on brand attitude on Travelokaets on Instagram, E-WOM has a positive influence on purchase intention on Travelokaets on Instagram, brand attitude has a positive influence on purchase intention on Travelokaets on Instagram, and E-WOM has a positive influence on purchase intention intervened by brand attitude on Travelokaets on Instagram. It is suggested that the Travelokaeats company improve the quality of its promotions on Instagram by providing discounts and promos to Travelokaeats users.
Understanding the driver of customer purchase decision : The role of customer engagement and brand attachment in Batik Products Ardiyansyah, Rifal; Febrianti, R. Adjeng Mariana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2657

Abstract

Engagement has been recognized as one of the most influential aspects of an organization or company. It originally emerged as a concept in the organizational behavior and human resource management literature, as it is known to predict individual commitment, extra-role behavior, and other positive outcomes in organizations. The purpose of this study is to understand the influence of customer engagement and brand attachment in increasing purchase decision of customers. This study is using quantitative approach, with the population of customers of batik products in Sleman and Bantul, two regencies in Yogyakarta, Indonesia. The total number of samples is 115 respondents, which is selected using purposive sampling method. The data is collected through distributing questionnaire using online platforms, which is then analyzed using descriptive analysis and path analysis. The results indicate that customer engagement has an influence on brand attachment, brand attachment has an influence on purchase decision, and that brand attachment mediates the influence of customer engagement on purchase behavior.
Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak Ariesta, Priscilla Gareen; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2665

Abstract

Because of the advancement of the globalization era and the international trade economy, domestic taxpayers frequently invest some of their capital abroad. This study aims to examine and determine the effect of sales growth, debt levels, and the competence of independent commissioners on tax evasion, both partially and simultaneously, in property and real estate companies listed on the Indonesia Stock Exchange in the 2016–2020 period. Research uses the causal type to determine the relationship between cause and effect for two or more variables. There are 12 companies for 5 years that meet the research sample criteria, so the sample used is 36 financial statements. Partially, this research has found a positive effect of the sales growth variable on tax evasion; the leverage variable has a negative effect on tax evasion; and the independent commissioner's competence variable has no effect on tax evasion. However, simultaneously, the variables of sales growth, debt levels, and independent commissioners have an influence on tax evasion.
Pengaruh disiplin kerja dan gaya kepemimpinan terhadap kinerja karyawan PT. Kalibata sarana distrindo di Jabodetabek Abidin, Ali Zaenal; Falah, Prangi Nurul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2666

Abstract

The purpose of this study was to determine the effect of work discipline and leadership style on employee performance at PT. Kalibata Sarana Distrindo partially or simultaneously. The research method used in this study is quantitative research and data collection with questionnaire techniques, the number of samples used in this study were 46 respondents. The variables used in this study were tested using statistical tests which included validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression equations, correlation coefficients, coefficients of determination, t-test and F-test. Partial T-test shows that there is a significant effect of Work Discipline on Employee Performance of PT. Kalibata Sarana Distrindo in Jabodetabek, and there is a significant effect of Leadership Style on employee performance of PT. Kalibata Sarana Distrindo in Jabodetabek. Based on the simultaneous F test that there is an effect Variables of Work Discipline and Leadership Style on Employee Performance at PT. Kalibata Sarana Distrindo in Jabodetabek.
Pengaruh kepuasan kerja dan beban kerja terhadap kinerja karyawan pada PT Inkabiz Indonesia Octavianti, Santi; Hamni, Rahmah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2667

Abstract

Job satisfaction as a favorable or unfavorable situational condition and how employees view their work. The purpose of this study was to determine the effect of job satisfaction and workload on employee performance at PT Inkabiz Indonesia partially, simultaneously. The method used in conducting this research is quantitative. The results of this study are job satisfaction has a positive and significant effect on employee performance. Hypothesis test obtained value of t count > t table or (5,977 > 1,996). This is also reinforced by the value of value < Sig. 0.05 or (0.000 < 0.05). Thus, Ho1 is rejected and Ha1 is accepted. Workload has a positive and significant effect on employee performance. Hypothesis test obtained value of t arithmetic > t table or (15.399 > 1.996). This is also reinforced by the value of value < Sig. 0.05 or (0.000 < 0.05). Thus, Ho2 is rejected and Ha2 is accepted. Job satisfaction and workload have a positive and significant effect simultaneously on employee performance. The value of the Hypothesis Test is obtained by the calculated F value > F table or (117.574 > 3.13). Thus, Ho3 is rejected and Ha3 is accepted.
Pengaruh disiplin kerja dan motivasi terhadap kinerja karyawan nimbuspost di Jakarta Asmalah, Lia; Yudho, Pramono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2668

Abstract

The purpose of this study was to determine the effect of work discipline on employee performance, to determine the effect of motivation on employee performance, to determine the effect of work discipline and motivation on employee performance at NimbusPost. This type of research uses a quantitative associative approach by testing hypotheses, the population in this study is 182 employees from NimbusPost during 2021 and obtained a sample of 65 respondents with a sampling technique with a significance level of 10%. Data were obtained by distributing questionnaires of 30 statements. The results of the study, namely the Work Discipline Variable on the t test results obtained tcount 12.119 > ttable 1.669 and a significance value of 0.000 <0.1 then Ho was rejected and Ha was accepted. The variable of work motivation on the results of the t test obtained the results of the tcount value of 13.640 > ttable 1.669 and a significant value of 0.000 <0.1 then Ho was rejected and Ha was accepted. Work Discipline and Work Motivation Variables on the f test results obtained fcount 101.180 > ftable 4.00 and a significance result of 0.000 <0.1 then Ho is rejected and Ha. From the results of the analysis concluded that work discipline and motivation partially and simultaneously have a significant influence on employee performance at NimbusPost.
Pengaruh komitmen kerja dan lingkungan kerja terhadap kinerja karyawan PT Cemerlang Tunggal Intikarsa Jakarta Barat Ramadhani , Juwita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2669

Abstract

This study aims to prove whether there is a partial effect of Work Commitment and Work Environment on Performance. In addition, it is also to find out how much influence the Work Commitment and Work Environment have simultaneously on the Employee Performance of PT Cemerlang Tunggal Intikarsa, West Jakarta. This study uses quantitative methods. The population used in this study were all 80 employees of PT Cemerlang Tunggal Intikarsa, West Jakarta. Data analysis using regression method. Based on the results of this study indicate that there is a significant effect simultaneously (together) between Work Commitment (X1) and Work Environment (X2) on Performance (Y). The results of partial correlation coefficient analysis between Work Commitment to Performance obtained a correlation coefficient value of 0.577 meaning that the two variables have a moderate level of relationship, the results of partial correlation coefficient analysis between Work environment and Performance obtained a correlation coefficient value of 0.607 meaning that the two variables have a high level of relationship. strong, and based on the results of the simultaneous correlation coefficient between Work Commitment and Work Environment on Performance, the correlation coefficient value of 0.662 means it has a strong relationship. and H3 is rejected. Based on the results of the F test, it was found that Work Commitment had an effect and Work Environment had an effect on Employee Performance.
Pengaruh kualitas produk dan harga terhadap keputusan pembelian konsumen pada UD. Pleximo penjual sepatu di Kota Tangerang Noviyanti, Iis; Rosalina, Eti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2670

Abstract

This study aims to determine the effect of product quality on purchasing decisions, determine the effect of price on purchasing decisions. And knowing the effect of product quality and price on purchasing decisions at UD. Pleximo. The method of this research is quantitative associative method. The population in this study is the consumer retailer UD. Pleximo totaling 430, the sampling technique in this study used the solvin formula and a sample of 82 respondents was obtained. The data collection method used is distributing questionnaires and using a Likert scale. The results of the study show that product quality and price have a very strong relationship with product purchasing decisions at UD Pleximo. The calculation of the coefficient of determination (R2) yields 0.704. This shows that the influence of product quality and price on consumer purchasing decisions is 70.4 percent, while 29.6 percent is influenced by other factors. So that product quality and price have a significant effect and have a simultaneous positive direction on purchasing decisions, which means that product quality and prices offered by UD Pleximo Tangerang City play a very important role in attracting consumers to shop for shoes at UD Pleximo Tangerang City.
Pengaruh struktur modal, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Evania, Linda; Kentris Indarti, Maria Goreti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2685

Abstract

This study aims to examine the effect of capital structure, firm size, firm growth, and profitability on stock prices. The financial ratios studied are Debt to Equity Ratio, Size, Sales Growth, and Return on Equity as independent variables and stock prices as variables. dependent. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 using a purposive sampling technique with certain criteria and systematics aimed at obtaining a representative sample. The data used is secondary data. The number of samples used in this study is 60 companies with a period of 3 years. The statistical method used in this research is multiple linear regression method. The result showed that capital structure had a negative effect on stock prices, but firm size had no effect. as hypothesized, firm growth and profitability had a positive effect on stock prices.

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