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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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The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable Sitawati, Riana; Subarka, Jonas
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.v5i4.2813

Abstract

The goal of this study is to examine how personal tax compliance, as mediated by willingness to pay taxes, is affected by taxpayer awareness. 10,661 individual taxpayers who were enrolled with the Central Semarang Two Primary Tax Office made up the study's population. This approach to research is quantitative. The sample for this study, calculated using the Slovin formula, consisted of 100 respondents. Partial Least Square (PLS) data analysis revealed a positive relationship between taxpayer awareness and willingness to pay tax, willingness to pay tax has a positive relationship with taxpayer compliance, and individual taxpayer compliance is positively impacted by taxpayer awareness. Additionally, the impact of individual taxpayer compliance on taxpayer awareness is impacted by willingness to pay taxes.
Analisis transformasi manajemen website untuk meningkatkan daya saing di era digital Marsis, Yoki; Amir, Muhammad Taufiq
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.v5i4.2619

Abstract

This research was conducted with the aim of finding out how the management of news websites within conventional television media companies carries out the transformation process to increase competitiveness in the digital era. The focus of this research problem is on changes made by the management of the tvOnenews.com website as a website that focuses on news and sports within the tvOne company to increase competitiveness in the digital era. The theories used in this research are Kotter's change management model, Grundy's types of change, Kreitner and Kinicki's organizational change factors, Holt et al.'s change readiness, Robbins and Coulter's organizational structure, John's organizational types, and Osterwalder et al.'s value proposition canvas to see the management transformation that has occurred due to digitalization and the rapid development of technology. The research paradigm used is postpositivism with a qualitative approach. The research results were obtained using interview and observation techniques with the research subjects, namely tvOne and tvOnenews.com management, who were directly involved in the process of increasing website competitiveness, as well as other data from reliable sources. The results and analysis of the research show the transformation that occurs in the management of tvOnenews.com by increasing competitiveness in the digital era.
Pengaruh pelatihan dan kompensasi terhadap kinerja pegawai dengan dorongan sebagai variabel intervening Fauzi, Rahmad Danial; Sutawidjaya, Ahmad Hidayat; Maria, Maya
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.v5i4.2816

Abstract

This study uses motivation as an intermediary variable to explain how training and pay affect employee performance. This study uses a qualitative approach. The method used is by survey. The type of research used is the study of causality. With a total sample size of 43 participants, this study was carried out in the production division of PT Pertamina Hulu Energi West Madura Offshore's Onshore Receiving Facility (ORF PT PHE WMO). Training and compensation are exogenous variables in this quantitative research method. Motivation serves as a mediating variable and performance is an endogenous variable. With the help of a Likert scale, the factors were measured. The Structural Equation Model Partial Least Square (SEM PLS) technique and SmartPLS 3 software were utilized for data analysis. According to the study's findings, motivation, training, and compensation all had a direct, beneficial, and significant impact on performance. The training and compensation variables and the ability to mediate have a favorable and significant indirect connection on performance.
Profitability difference between listed bank and non-listed bank Edi, Edi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.1948

Abstract

This study aims to analyze what factor that can affect the profitability of listed bank and non-listed bank. The impact factor are internal and external factors. The detail of internal factors of the bank consist of bank size, capital adequacy ratio, management efficiency, diversification income, liquidity risk, credit risk and external factors of bank consist of market concentration, inflation and gross domestic product. Measurement of bank profitability that used on this study is net interest margin. The sample of this research is banks that are listed in OJK consist of 42 public owned banks and 63 private owned banks. The research data are tested and analyzed with data panel regression using E-views. The results of this research prove that management efficiency, liquidity risk, and market concentration are giving a significant effect to bank profitability. The novelty of this research are approaching the different result between listed bank and non-listed bank profitability in order to find out whether there are different factor that are influencing listed bank and non-listed bank profitability.
Determinan tax avoidance pada perusahaan pertambangan di Indonesia Hapsari, Dini Wahjoe; Agustya, Fanisa Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2303

Abstract

This study means to analyze the impact of deals development, fixed resource force and influence on charge evasion. Charge evasion is a citizen's work to legitimately stay away from charges and be protected in light of the fact that it doesn't go against the arrangements and regulations. The populace in this study are mining area organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The exploration test is purposive inspecting, so a sum of 18 organizations. The consequences of this study demonstrate that deals development, fixed resource force and influence all the while affect charge aversion. While to some degree deals development and fixed resource power emphatically affect charge aversion, yet influence meaningfully affects charge evasion. As a result, if a company's sales increase, its profitability also rises, and its performance improves. The higher the sales profit, the more the company's profitability rises, which also supports the annual increase in sales growth.
Pengaruh penerapan green accounting terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating pada perusahaan sub sektor tambang batubara yang terdaftar di Bursa Efek Indonesia periode 2019-2021 Yuliani, Elvina; Prijanto, Budi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2347

Abstract

There are still many cases of environmental pollution. One of them is a coal mining company, showing a lack of company awareness regarding the importance of preserving the environment. Companies that pay attention to every aspect of their activities will affect the value of the company. The greater the company's value, the greater its profitability. Green accounting is considered one of the solutions to existing problems. The purpose of this study is to find out and analyze whether the application of green accounting has a significant effect on firm value and whether profitability is able to moderate the relationship between the application of green accounting and firm value. The data used is secondary data. The population of this study are coal mining subsector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. The research sample was determined using a purposive sampling technique, and data was obtained from 12 companies. The analysis technique used moderated regression analysis with the help of SPSS 25 software. The results showed that the application of green accounting had an effect on firm value, but profitability was not able to moderate (weaken) the relationship between the two.
Pengelolaan dan penggunaan dana desa pada Kecamatan Babussalam Kabupaten Aceh Tenggara Provinsi Aceh tahun 2019-2021 Malahayati, Rina; Isnaini, Isnaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2350

Abstract

The purpose of this research is to find out whether the use of village funds reduces village poverty rates, encourages village economic growth, reduces village unemployment rates, reduces village school dropout rates, and whether village fund management is guided by the principles of transparency, accountability, and participation. This research was conducted using a survey-based quantitative approach. measurement using a Likert scale. The population of this study came from 27 villages located in Babussalam District, Southeast Aceh, and Aceh. Using SPSS software, validity tests, reliability tests, multiple linear regression tests, coefficient of determination tests, t tests, and F-tests were carried out in analyzing the data. The study's findings are as follows: transparency, accountability, and participatory simultaneous and partial effects on the management of village funds, as well as the use of village funds for the poor, which are always budgeted for in 2019-2021; economic growth is evenly distributed; village unemployment can be handled by each village's efforts to provide assistance for the development and development of productive economic enterprises; and to reduce the dropout rate in villages by sending village children to continue their education at Gunung Leuser University from 2018-2021 in each village.
Penyelamatan ukm dari guncangan wabah sars-cov-2: Sebuah kasus dari Samarinda, Indonesia Wijaya, Adi; Jiuhardi, Jiuhardi; Nurjanana, Nurjanana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2374

Abstract

Covid-19 does not only threaten the health aspect, but also threatens social tensions and the economic order. The existence of Small and Medium Enterprises (SMEs) is at the point of collapse. If it is not anticipated through comprehensive reform efforts, then the existence of SMEs is only a discourse and will slowly sink. This article aims to investigate the effects of the pandemic on the SMEs sector in Samarinda City. The method uses a qualitative-case study approach. Referring to the exploratory review, two points are concluded. First, the initial conditions (before Covid-19), the reputation of SMEs classified as "not severe" reached 92.7 percent, while only 1 percent of SMEs were "severe" and 6.3 percent "moderate". Second, after the emergence of Covid-19, there appeared to be significant changes, where there were 56.8 percent of SMEs in "severe" capacities, only a few of them were "not severe" or 15.4 percent, and 27.8 percent were "moderate". Technically, Covid-19 is a holistic cause in the decline in the growth of SMEs in Samarinda City. Additional alternatives are designed to urge and reconstruct the National Economic Recovery (PEN) through the actualization of fiscal instruments (capital assistance, tax relaxation and implementation of partnerships) for SME activists.
Pengaruh tarif bea masuk, profil importir, frekuensi impor, fasilitas kepabeanan, dan nilai pabean pada tax evasion di bidang kepabeanan Sumadi, Tia Rizkya Dilbar; Nurkhamid, Muh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2376

Abstract

Currently, the Directorate General of Customs and Excise (DGCE) is facing challenges in balancing the service and supervisory functions through Post-Clearance Audit (PCA). Through quantitative studies, this research aims to analyze the effect of the criteria for determining the object of the audit: customs duty tariff, importer profile, import frequency, customs facilities and customs value on tax evasion in the customs sector. This study uses secondary data obtained from internal data of DGCE with a sample of 400 companies selected. This research uses multiple regression analysis method with the results showed that the variable import frequency, customs facilities, and customs value individually had a positive and significant effect on tax evasion on customs, while the variable import duty rates and importer profile individually had no significant effect. Simultaneously, the variable customs duty tariff, importer profile, import frequency, customs facilities and customs value have a positive and significant effect on tax evasion in the customs sector. This research is expected to be an input reference for the Directorate Audit of Customs and Excise of DGCE in an effort to improve customs audit performance by focusing on audits on companies that have large tax evasion potential.
Analisa penyalahgunaan social crowdfunding Hutari Dwi Putri, Felia; Sita Devi, Novianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2390

Abstract

Social crowdfunding is fundraising is done voluntarily without any reward. If not properly supervised, this activity can be abused by irresponsible parties. For example, the Cak Budi case in 2017, which used the proceeds from social fundraising not in line with its original purpose. Departing from this case, this study aims to analyze the background of the case and the response from the authorities, as well as to find out how to respond to the case. The research was conducted using descriptive qualitative methods based on news platforms and literature reviews. Based on the results of the analysis in this case, fundraising was only done by individuals, who raised funds through their own personal accounts. The total funds that Cak Budi has collected from 2016-2017 are Rp. 1,066,256,646 which is used for personal purposes. The response from the OJK itself was quite sad, the OJK seemed to be hands off because this fundraising activity was carried out through Cak Budi's personal account. With the occurrence of the Cak Budi case, most people have started to open their eyes about fundraising by a community or individual whether using a platform that collaborates with the authorities in operating a crowdfunding platform.

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