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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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Hubungan Stres Kerja dan Kepuasan Kerja yang dimediasi beban kerja pasca pandemi Covid-19 Pertiwi Sanjiwani, Putu Ari; Rasminingsih, Ni Kadek Nonik; Wibawa, I Wayan Sucipta
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.v5i4.2690

Abstract

COVID-19 is a big pandemic that the world is facing. Health organizations are currently in the spotlight. One of them is the organization of the hospital as the main public health service. The front guard of the hospital is a professional nurse. The research objective was to analyze the effect of work stress on job satisfaction with mediation, namely workload at Ari Canti Hospital, Ubud. This research is a quantitative approach, involving a population of 110 nurses selected using a simple random sampling technique. Path analysis is used as an analytical method. Interviews and questionnaires are used as a way of collecting data. The basic theory that underlies the research is the job demands-resources theory. The results of the booking study state that job stress has a significant negative effect on job satisfaction, while the same workload has a clear negative effect on job satisfaction. Workload mediates the effect of job stress on job satisfaction. Mediation is essentially complementary mediation. Workload strengthens the effect of work stress on job satisfaction.
Analisis kinerja BLUD pada puskesmas Nagaswidak dengan metode balanced scorecard Zima Anggraini, Selly; Trisninawati, Trisninawati
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.v5i4.2695

Abstract

This researcher aims to determine performance analysis using the Balanced Scorecard method as a Performance Assessment Measuring Tool at the Nagaswidak Health Center. Researchers used qualitative research methods. The sample in this study is the Nagaswidak health center. For data collection using observation, documentation and interviews. The analytical technique used is descriptive analysis by describing the data that has been collected. internal business, learning and growth perspective, customer perspective. The results showed that the four perspectives in the balanced scorecard of the Nagaswi Health Center achieved a score of 77.78% which was in the range of 60 <80%. This shows that the performance of the Nagaswidak Health Center as a whole is in the category "good"..
Pengaruh kualitas produk, diskon harga, dan Promosi terhadap keputusan pembelian Herdian, Risma; Puspitasari, Devy M.
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.v5i4.2719

Abstract

Competition between retail store owners is now unavoidable because many companies are competing to increase market share and reach new customers. This study aims to determine the effect of product quality, discounts, and promotions on purchasing decisions: an empirical study on Griya Department Stores. The method used in this study is multiple regression analysis. The data used is primary data collected through collecting questionnaires from 100 Griya Department Store customers. Empirical investigations show that product quality and promotional power have a strong influence on purchasing decisions. While the price discount has no relationship with the purchase decision, Good product quality accompanied by proven promotional power strengthens the customer's decision to buy. High price discounts do not always affect the customer's decision to buy the product. This research is useful for encouraging department store management to pay attention to their promotions so that they are right on target and reach their market. Excellent product quality, management must pay attention to give customers confidence that they are purchasing from the right place.
Pengaruh kompetensi pengguna sistem informasi akuntasi terhadap kualitas informasi akuntansi Maulana, Fajar
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.v5i4.2728

Abstract

In this era of globalization, information can be interpreted as data that is processed and managed with the intention of giving meaning and helping the decision-making process. This study intends to examine the effect of the variable ability of AIS users (Accounting Information Systems) on the variable quality of accounting information. This research is quantitative and uses descriptive and verification methods using survey techniques. The researcher used nonprobability sampling with saturated sampling, with 30 accounting and system employees from PT. ABC and XYZ, both food and beverage industry companies in Bandung Regency, as samples and respondents. The data analysis technique uses simple linear regression with a questionnaire data collection technique. The results of this study concluded that there is a significant influence between the competency variables of accounting information system users (AIS) and the quality of accounting information.
Pengaruh electronic word of mouth terhadap purchase intention yang di intervening oleh brand attitude pada travelokaeats di social media instagram Eri Agustin, Ayu Fandani; Kuswanto, Arif
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.v5i4.2734

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 was 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.
Pengaruh layanan pengiriman makanan terhadap meningkatkan penjualan pengusaha Kuliner Fahreza, Mohammad; Arisena, Adri; Zhafira, Nabila Ayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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.v4iSpesial Issue 4.2745

Abstract

This research was backgrounded by culinary SMEs or Jatinangor culinary entrepreneurs whose sales fell due to Covid-19 in 2020. To suppress the spread of Covid-19, the Government recommends one of them by using digital transactions. This study aims to find out how GoFood's food delivery service has an influence on increasing culinary sales in Jatinangor. What efforts should be made by the GoFood food delivery service application in increasing sales of culinary entrepreneurs in Jatinangor. The methods used are hypothesis testing and case studies by describing each related factor through interviews and literature studies. The object of this study is culinary business actors or culinary SMEs registered in the GoFood Jatinangor application. The data obtained are processed by distributing questionnaires, field interviews and based on t-tests and coefficients of determination. The results showed that GoFood food delivery services had an effect on increasing sales of culinary entrepreneurs or Culinary MSMEs in Jatinangor, so that GoFood food delivery services should minimize or not change the rules for profit sharing costs and carry out promotional programs for new members or restaurants
STRATEGI PEMERINTAH DAERAH PROVINSI PAPUA BARAT DALAM MENINGKATKAN KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH PERIODE 2016-2020 Mersi Homer
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.v5i4.2751

Abstract

This research study aims to detail the strengths and strategies of the West Papua Provincial Government. The Independence Ratio Analysis used is the analysis used in the implementation of this research. While the SWOT analysis in this study is to develop the best. The results of this study indicate that Financial Independence sourced from the Regional Original Income of West Papua Province is in the very low category. The problems include (1) the limited ASN resources in public services; (2) inadequate facilities and infrastructure; (3) Insufficient multiplication of capabilities from local revenue owned; (4) Development of an inefficient regional financial management information system
Analisis perbandingan kinerja keuangan berdasarkan psak 23 dan psak 72 mengenai pendapatan pada perusahaan manufaktur Siwi, Trianggunani Purnaning; Kartika, Andi
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.v5i4.2784

Abstract

This research was conducted to analyze the comparison of financial performance based on PSAK 23 and 72 regarding earnings in manufacturing companies. This research was conducted in the manufacturing sector because it is considered as one of the sectors that have an impact on the issuance of PSAK 72 and replaces the rules of PSAK 23 which were previously used by this sector. This research is a comparative study using quantitative descriptive analysis techniques and sample collection techniques by collecting secondary data on pharmaceutical subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria through the financial statements of each company using the SPSS version 26 program. The population used in this study is the pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2020. The results of this study show that only in the price accounting ratio there is a significant difference when implementing PSAK 72. With the new rules regarding PSAK 72, can make financial statements with real / real income, due to income that has not been completed with transactions, so it cannot be recognized as income. Therefore, the value of revenue in 2020 for each company will be smaller than the value of revenue when it was still applying PSAK 23.
Pengaruh Return On Asset (ROA) terhadap return saham syariah dengan struktur modal sebagai variabel moderasi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di indeks saham syariah Indonesia periode 2015-2019 Lorenza, Esmeralda; Zulkarnain, Deny; Joko, Lucius
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.v5i4.2785

Abstract

Along with the development of the Islamic financial system, the capital market has developed into an Islamic capital market that offers an attractive alternative compared to its conventional industry, which still relies on usury as its basic foundation. At the close of trading at the end of 2019, the shariah stock index recorded a higher growth than the Composite Stock Price Index (IHSG). The purpose of this study was to determine the effect of ROA on Shariah Stock Returns and the effect of Capital Structure in moderating the relationship between ROA and Shariah Stock Returns. The theories used in this research include Signalling Theory. The object in this study is a manufacturing company in the consumer goods industry which is listed on the ISSI. The technique of collecting data is by collecting secondary data in the form of stock price information and company annual financial reports. The sampling technique is a non-probability sampling technique with a purposive sampling method. The data analysis technique for testing this research is Moderated Regression Analysis (MRA) using the SPSS application. Based on the research conducted, it is found that Return on Assets has a significant effect on Shariah Stock Return in a positive direction. An increase in ROA can have an effect on increasing Stock Returns, and vice versa. Capital Structure is unable to moderate the relationship between ROA and Shariah Stock Return.
The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables Indriyani, Dewi; Mappanyukki, Ratna
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.v5i4.2788

Abstract

This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment. The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure. The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly.

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