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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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Effectiveness of self-control and cyberloafing on employee performance Hafizh, Levana Bening; Sumadhinata, Yelli Eka
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.v5i5.2929

Abstract

The purpose of this study was to examine and analyze the effect of self-control and cyberloafing on employee performance. This study uses primary data by taking the population used in the study to select CV companies. Galiya Corp. which is located in Bekasi City uses 40 respondents who work in the company. The method used is a type of quantitative research with survey methods. Data collection techniques by using questionnaires to respondents' employees' CV. Galiya Corp lives or offline. The data processing method in this study uses SPSS 25 software which is used in testing the validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis, t-test, and f test. The results obtained from this study are that H1 is accepted that the self-control and cyberloafing variables simultaneously affect the employee performance variable as seen from the f test, the Sig value is 0.000 <0.05. The self-control variable is the most dominant in influencing employee performance in CV. Galiya Corp can be seen in the results of multiple regression analysis with a coefficient of 0.721.
Dampak debt to equity ratio dan debt to asset ratio terhadap kinerja keuangan Hertina, Dede; Pristia Amary, Zalfa Bhetari
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 4.2932

Abstract

This study aims to determine the effect of Debt to Equity Ratio and Debt To Asset Ratio on the company's financial performance. The research was conducted on the Consumer Goods Industry company of the Cosmetics and Household Goods Sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The population and sample of this study found 7 companies. This analysis method uses descriptive method, the data used is secondary data obtained from financial statements. The data analysis technique was carried out with the classical assumption testing stage and multiple linear regression analysis. The results show that the Debt to Equity Ratio and Debt to Asset Ratio have a simultaneous effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017-2021. The results of the analysis show that partially the Debt to Asset Ratio has no effect on Financial Performance, while the Debt to Equity Ratio has an effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017–2021.
Faktor-faktor yang melakukan tindakan Transfer Pricing pada Perusahan Sub Sektor Pertambagnan di Bursa Efek Indonesia Sukma , Suci Asral
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2539

Abstract

One of the methods of tax avoidance used by big business is transfer pricing. In management accounting, "transfer pricing" is a policy applied by a company when delivering goods or services between departments, between affiliated companies, or between subsidiaries in order to measure its performance. This study aims to re-examine the effect of the exchange rate, company size, and foreign ownership on transfer pricing in mining subsector companies. The research method required for this research is quantitative. This study's population is Mining Subsector Companies that are Electricity on the Indonesia Stock Exchange from 2016 to 2019. The data collection technique in this study is in the form of financial report documents. The sample in this study was determined by the purposive sampling method, with a total sample size of 36. The data analysis technique used was descriptive statistics using the SPSS Econometric Views application. testing the data using the Chow Test, Hausman Test, Normality Test, Heteroscodesticity Test, Multicollinearity Test, Autocorrelation Test, and Panel Data. The results of this study are yes, the exchange rate has no effect on Transfer Pricing, while foreign ownership and company size have an effect on Transfer Pricing.
Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi Maulina Devi, Agitha Rizky; Praptapa, Agung; Farida, Yusriyati Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2869

Abstract

This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and the quality of financial reports on investment efficiency practices in property and real estate sector companies. The investment efficiency measurement model is measured by growth opportunity measurements. This type of research is quantitative, using secondary data in the form of annual reports from property and real estate companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variables of auditor specialization and accounting conservatism have a positive and significant effect on investment efficiency, while the financial report quality variable has a positive but insignificant effect on investment efficiency. In addition, the debt maturity variable has a negative and insignificant effect on investment efficiency for property and real estate companies listed on the Indonesia Stock Exchange.
Pengaruh kemampuan kerja dan dukungan organisasi terhadap kinerja karyawan yang di mediasi oleh motivasi berprestasi pada PT. Dimensi Ruang Digital di Yogyakarta Novrilisma Perdana, Muhammad Rizki; Mustafa EQ, Zainal
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2872

Abstract

Awareness of the fast development of the times must be understood by business people, because this is important related to the changing times that are changing to the digital era. This study aims to examine the effect of work ability and organizational support on employee performance which is mediated by achievement motivation. The research method used is a quantitative method, with 62 respondents taking samples using the census method because the number of respondents is below 100 people, all populations are used as samples. The results showed that work ability has a significant effect on achievement motivation, organizational support has a significant effect on motivation, work ability has no effect on employee performance, organizational support has no effect on employee performance, achievement motivation has a significant effect on employee performance, achievement motivation mediates the effect of work ability on employee performance, and achievement motivation mediate the effect of organizational support on employee performance.
Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah Silooy, Revy Wilhelmina; Latuamury, Jabida; Sapulette, Shella Gilby
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2874

Abstract

This study aims to analyze and identify the increase in local indigenous income through the intensification and extensification of regional taxes and levies in the central Maluku regency. This research uses a descriptive qualitative approach using case studies. The analysis uses a qualitative descriptive method with sampling techniques using purposive sampling through interviews, observation and documentation studies, and data validity using data triangulation. The results showed that efforts to intensify regional taxes through institutional aspects, regulations, and personnel aspects during the Covid-19 pandemic showed a trend of increasing regional original income and improving the quality of tax management resources. Meanwhile, efforts to exaggerate local taxes through the creation and data collection of sources of provincial taxes and potential regional levies, as well as investment policies through the use of assets, increase the original income of the Central Maluku Regency government area.
Pengaruh partisipasi masyarakat terhadap penyaluran dana (landing) Bank Syariah Agustina, Asiroch Yulia; Khairunnisa, Khairunnisa; Khoyriyah, Khoyriyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2876

Abstract

The development of Islamic banks in Indonesia is seen as fairly substantial, but funding distribution goods have not kept pace (landing). Therefore, the objective of this study was to assess the impact of knowledge, income, and views on the distribution of funds in Islamic banks, particularly among the residents of Bangkalan Regency. This study employed a quantitative research method, which means that the data obtained is numerical or in numerical form. With a total of 100 respondents, the population of Bangkalan Regency serves as the sample population for this study. Consequently, H1 is accepted, as demonstrated by the fact that Tcount is more than T Table (2,744 > 1,660) H2 is acceptable because income has a substantial impact on the distribution of funds in Islamic institutions, as demonstrated by a T-count value greater than T-table (4,733 > 1,660). Also, income has a substantial effect on the distribution of money in Islamic institutions, therefore H2 is accepted, as shown by the fact that Tcount is bigger than Ttable (4,733 > 1,660). H3 is supported by the fact that Tcount is bigger than Ttable (3.924 > 1.660), indicating that perception has a considerable impact on the distribution of funds in Islamic institutions.
Pengaruh gaya hidup, literasi keuangan, dan sosial ekonomi orang tua terhadap pengelolaan keuangan pribadi mahasiswa manajemen keuangan syariah 2018 Arifin, Danisa Cornellia; Bachtiar, Jusuf
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2886

Abstract

This research is based on students' problems in managing finances. The most basic competencies that must be understood by every student are planning, management, and financial control activities. This research is quantitative with the type of explanatory research. Sources of data used are primary data obtained from the results of the questionnaire. The research sample amounted to 50 students. data analysis applied multiple linear regression. The results of the study simultaneously that Lifestyle, Financial Literacy, and Parents' Socio-Economic have a significant effect on Students' Personal Financial Management. While partially Financial Literacy has a significant effect on Student Personal Financial Management. Meanwhile, Parents' Socio-Economic and Lifestyle have no significant effect on Students' Personal Financial Management.
Gamer’s loyalty: the role of co-creation value Arissaputra, Rivaldi; Hurrriyati, Ratih; Dirgantari, Puspo Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2889

Abstract

This study is a type of investigation into the impact of co-creation value on gamer loyalty. This study aimed to analyze the effect of co-creation value on gamers' loyalty in Indonesia. This case study focuses on the Mobile Legend game players in Indonesia. The survey technique used in data collection was a questionnaire with the measurement using an interval scale. The data collection technique used was purposive sampling, with a total of 345 respondents. The analytical method used in this study was carried out using structural equation modeling (SEM) and partial least squares (PLS) with the help of SmartPLS 3.0 software. The findings show that the co-creation value variable affects gamers' loyalty.
The influence of celebrity endorser and electronic word of mounth on purchase decision with brand image as an intervening variable on MS Glow Products Anwar, Resa Nurlaela; Amelia, Diah Ratna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2927

Abstract

This study aims to determine how much influence the celebrity endorser and electronic word of mouth have on purchase decisions with brand image as an intervening variable for MS Glow products. The research methods used are quantitative and associative, with SPSS used for testing. The data collection method used is by giving questionnaires to 100 respondents who are active users of the TikTok platform. Based on the results of the study that celebrity endorser has a positive and significant effect on brand image with a value of 0.401. Electronic word of mouth has a positive and significant effect on brand image with a value of 0.521. Brand image has a positive and significant effect on purchase decisions with a value of 0.395. Celebrity endorsers have a positive and significant effect on purchase decisions with a value of 0.321. Electronic word of mouth has a positive and significant effect on purchase decisions with a value of 0.681. Celebrity endorsers through brand image have a positive and significant effect on purchase decisions with a value of 0.161 and Electronic word of mouth through brand image has a positive and significant effect on purchase decisions with a value of 0.205.

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