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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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Organizational culture and motivation as factors affecting lecturers' performance Setiawan S, Boyke; Limakrisna, Nandan
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 4.2936

Abstract

The purpose of this research is to know and analyze: (1) Organizational Culture; (2) Work Motivation; (3) Lecturer Performance; and (4) The Influence of Organizational Culture and Work Motivation on the Performance of Management Study Program Lecturers at the University of Persada Indonesia, YAI, both simultaneously and partially. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study was a lecturer at the University of Persada Indonesia YAI's Management Study Program with a sample of 41 people. This type of research is causality, and the time span in this study is cross-sectional.Based on the results of the study it was found that the Organizational Culture at the University of Persada Indonesia, YAI, in fact, some lecturers gave quite good responses; Persada Indonesia University Lecturer Work Motivation YES in general it can be said that it is not good; The performance of lecturers at Persada Indonesia University, YES, is currently not good. Organizational Culture and Work Motivation simultaneously affect Lecturer Performance.Because Organizational Culture is more dominant in influencing Lecturer Performance, being the first priority in improving Lecturer Performance, Universitas Persada Indonesia YA is expected to be able to improve Organizational Culture, so that they are able to work more professionally
Pengaruh kompetensi, lingkungan non fisik dan budaya organisasi terhadap kinerja apparat melalui motivasi kerja apparat territorial pada X di Maluku Utara Sugiono, Edi; Iskandarmanto, Moch
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.v5i6.2947

Abstract

Competent human resources with good performance can support organizational success. In this case, this research uses two methods of data analysis, namely descriptive analysis and inferential analysis. In this study, researchers used data collection techniques using questionnaires. The results of this study indicate that competency directly has a positive and significant effect on the work motivation of the Territorial Apparatus. The non-physical work environment directly has a positive and significant effect on the work motivation of the territorial apparatus. Organizational culture directly has a positive and significant effect on the work motivation of the Territorial Apparatus. Competence directly has a positive and significant effect on the performance of the territorial apparatus. The non-physical work environment directly has a positive and significant effect on the performance of the territorial apparatus. Organizational culture directly has a positive and significant effect on the performance of the territorial apparatus. Competence indirectly has a positive and significant effect on the performance of apparatus through work motivation. The non-physical work environment indirectly has a positive and significant effect on the performance of the apparatus through work motivation. Organizational culture indirectly has a positive and significant effect on employee performance through work motivation. Work motivation has a direct and significant positive effect on apparatus performance.
Pengaruh kepemilikan asing terhadap penentuan Transfer pricing pada perusahaan farmasi Meiriasari, Vhika; Nurkholis, Kgs. M.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (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.v5i6.2891

Abstract

The purpose of this study was to determine the effect of foreign ownership on transfer prices for pharmaceutical companies in the Indonesian stock market. When a foreign individual or entity owns the majority of a company, they are referred to as foreign shareholders. Instead, Transfer pricing refers to pricing practices that are mutually agreed upon between related parties. There is a special relationship between taxpayers when one taxpayer owns at least 25 percent of another taxpayer and exercises control over that taxpayer, or when two or more taxpayers have the same direct or indirect mandate. This study uses a quantitative approach. 7 sample companies were selected from 10 populations by purposive sampling technique and this study was based on secondary data. Using SPSS 26 and linear regression models for analysis. The results of the study state that foreign ownership has a positive effect on transfer prices
Pengaruh budaya organisasi dan lingkungan kerja terhadap kinerja tenaga kependidikan di Universitas Islam Bandung Idris, Idris; Santoso, Anton Budi
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.v5i6.2950

Abstract

The main purpose of this research is to verify the influence of organizational culture and work environment on the performance of educational staff at Unisba either individually (partially) or jointly (simultaneously). This study used a quantitative method with data collection techniques using the questionnaire with total sample of 166 people. The data collected was tested and analyzed using several testing techniques, like validity test, reliability test and classical assumption test and multiple linear regression test. The test results show that the significance value of the organizational culture variable is 0.00, and ≤ 0.05, which means that partially organizational culture has a positive influence on the performance of education staff at Unisba. The results of the T test on work environment variables show a significance value of 0.00, and ≤ 0.05, which means that the work environment has a positive influence on the performance of education staff at Unisba. The results of the F test show a significance value of 0.00, and ≤ 0.05, which means that organizational culture and work environment with simultaneously have positive influence on the performance of education staff at Unisba. The results of multiple linear regression tests show the coefficient of determination (R2) is 0.584, that means organizational culture and work environment simultaneously influence the performance of educational staff about 58.4%, and 41.6% can be influenced by other factors or variables that are not taken in this research model.
Pengaruh debt to equity ratio dan debt to asset ratio terhadap pertumbuhan laba pada perusahaan papan utama di industri property dan real estate yang terdaftar di BEI periode tahun 2017-2021 Cahyati, Dea Afitri; Hartikayanti, Heni Nurani
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.v5i6.2953

Abstract

This study aims to find out how partially and simultaneously influence DER and DAR on profit growth, with a total sample of 28 main board companies in the Property and Real Estate industry which are listed on the IDX for the 2017-2021 period. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale it is called secondary data. Data analysis technique using multiple linear regression test. The results of the study show that partially DER has a negative and insignificant effect on profit growth, DAR has a positive and insignificant effect on profit growth, while simultaneously DER and DAR have no significant effect on profit growth in main board companies in Property and Real Estate listed on the IDX for the 2017-2021 period.
Pengaruh religiusitas, personalitas, dan pertimbangan pasar kerja terhadap minat mahasiswa Akuntansi berkarir di Lembaga Keuangan Syari’ah Fitri, Sasliana; Wahyudin, Wahyudin; 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.v5i6.2870

Abstract

This study aims to find out how religiosity, personality, and labor market considerations influence the interest of accounting students in having careers in Islamic financial institutions. This study uses primary data obtained through questionnaires. To find representative data, the selection of this research sample used purposive sampling, with a sample of 113 respondents. Data analysis used validity and reliability, descriptive statistical analysis, the classical assumption test, multiple regression analysis, and hypothesis testing. This study uses the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB), both of which are used to study human action where individual desires and unwillingness are based on behavior. TRA and TPB are formed by three factors, namely: individual attitudes, subjective norms, and behavioral control. The results of this study indicate that religiosity, personality, and labor market considerations have a positive and significant effect on the interest of accounting students in having careers in Islamic financial institutions.
Kompetensi Menulis Karya Ilmiah Mahasiswa Program Studi Manajemen STIE Manajemen Bisnis Indonesia Depok Jawa Barat H. Purnomo, H. Purnomo; Putri Lubis, Amanda Lestarie; Nurliyah, Elly Siti; Kartikaningsih, 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.v5i6.2887

Abstract

This study aims to determine students' ability to write scientific papers and also find out the obstacles experienced by students in scientific writing. Management study program students at STIE MBI (Indonesian Business Management) are the object of this research, and quantitative-descriptive is the research method used in this research. All students enrolled in the STIE MBI management study program for semester 7 (seven) of the 2022–2023 academic year were included in this study population. The sample consisted of 35 students who were randomly selected. Data for the Risk Management and Organizational Culture course are collected in the form of scientific papers, which are then analyzed using research instrument tables. Based on the research findings, it was found that 26% of the students got good marks, followed by 51% who got enough marks (18 students), 14% who got low scores (5 students), and 9% who got very low scores (3 students). So the conclusion is that the competency abilities of STIE MBI (Indonesian Business Management) management study program students in writing scientific papers are on average sufficient or moderate; it is necessary to improve.
Factors affecting value industrial sector manufacturing companies registered consumption items on bei from 2018 to 2020 Fortuna, Sandra; Zulfikar, Zulfikar
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.v5i6.2893

Abstract

The purpose of this study is to investigate how business value is impacted by sound corporate governance, profitability, managerial ownership, institutional ownership, and firm size. A manufacturing firm in the consumer products industry is the focus of this study. The methodology used in this study is quantitative. The use of study variables to test hypotheses is emphasized in the quantitative technique of research. The secondary data used in this study came from the IDX-published summary of the yearly financial statements' outcomes. 43 manufacturing enterprises were chosen as the sample for this study using the purposive sampling method. Multiple linear regression analysis is the statistical technique used to assess statistical hypotheses. According to the study's findings, only one of the two hypotheses was confirmed, and the other was disproved. This study finds that management ownership, profitability, strong corporate governance, and business size have little bearing on the value of a firm, while institutional ownership affects firm value.
Tinjauan Kesiapan Penyusunan Laporan Keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Novilia Kareja; Nurul Alfiyah; Dani Agung Wicaksono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (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

Abstract

This research was conducted with the aim of getting an overview of the readiness of MSMEs in Banyuwangi to prepare financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions, and the basis for measurement. This is descriptive research using a qualitative methodology. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that based on the level of ability to fulfill the basic assumptions, it is known that the level of ability is still very minimal. Of the three basic assumptions needed in preparing financial reports according to SAK-EMKM, only the basic assumption of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Efek pemoderasi materialism pada pengaruh money ethics terhadap tax evasion Silmi, Sarah Aghnia
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.v5i6.2501

Abstract

This research aims to analyze the effect of money ethics on tax evasion and the effect of materialism as a moderating variable. The research method needed in this research is quantitative. The location in this research is the Tax Service Office (KPP) Pratama Tegallega. The data collection technique in this research is primary data by distributing questionnaires to respondents. The population in this research is individual taxpayers. The sampling technique used was convenience sampling with 100 individuals obtained. The data analysis technique used is descriptive statistics using the SMARTPLS application. Testing the data using path diagrams, goodness of fit, outer model and inner model. The results of this research indicate that money ethics has an effect on tax evasion and materialism strengthens the relationship between money ethics and tax evasion, so the hypothesis presented by the researcher is acceptable.

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