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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
 112   113   114   115   116 
Effect of leverage, company growth and operating cash flow on bond ratings with firm size as moderation Aditya, Yogga; Purwidianti, Wida; Tubastuvi, Naelati; Miftahuddin, Muchammad Agung
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.v5i6.2637

Abstract

This study aims to analyze the effect of leverage, company growth and operating cash flow on bond ratings with firm size as a moderating variable. The type of research used is quantitative. Applies data from financial sector companies listed on the Indonesian Stock Exchange. Data collection method using purposive sampling method. There are 18 company objects during the 2016-2021 period so that 108 samples were obtained. The data analysis method uses interaction analysis, namely moderation regression analysis with the using of SmartPLS 3. The results of this research show that leverage has a negative impact on bond ratings. Company growth and operating cash flow have no impact on bond ratings. Firm size has a positive impact on bond ratings. Firm size can moderate the relationship between leverage and bond ratings. Firm size cannot moderate the relationship between company growth and bond ratings. Firm size cannot moderate the relationship between operating cash flows and bond ratings.
Pengaruh gender dan religiusitas terhadap etika penggelapan pajak Widodo, Cinthiya Auliya Husna
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.v5i6.2652

Abstract

The largest source of state revenue or income among taxes, grants and non-taxes is taxes. Lack of awareness, public literacy as taxpayers and attitudes that do not care about the importance of the role of taxes can lead to tax avoidance attitudes that allow fraudulent practices in the tax system. So that the income obtained by the state from taxes in practice is often distorted or misused by irresponsible persons, the way is by tax evasion. This study examines whether gender and religiosity influence the ethics of tax evasion. In this study the authors used a descriptive verification method with a quantitative approach. Gender variable uses a dummy variable, Religiosity and tax evasion ethics use a Likert scale. The population used in this study is the Secretariat Taxpayer of Garut district. Simple random sampling is the sample technique used in this study, using primary data, namely distributing questionnaires and 70 respondents as samples in this study. Data were analyzed assisted by SPSS software. The research results obtained, namely gender has no effect on the ethics of tax evasion and religiosity has an effect on the ethics of tax evasion.
Pengaruh kinerja lingkungan dan pengungkapan akuntansi karbon terhadap profitabilitas Mariyah, Siti; Paramita, Mahardian Hersanti; Huliawati, Riska; Haryadi, Haryadi; Rahayu, Sri
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.v5i7.2676

Abstract

The purpose of this study is to determine the impact of environmental performance and disclosure of carbon accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2021. In this study, the method used was an explanatory quantitative method. The sample selection technique was determined using a purposive sampling technique. The sample selected for this study was 65 manufacturing companies. The findings reveal that while carbon accounting disclosures have no impact on profitability, environmental performance has a beneficial impact on profitability (ROA). This shows that before making investment decisions, investors have considered the credibility of environmental performance but have not considered the disclosure of carbon accounting in the annual report.
Pengaruh faktor demografi terhadap tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Sekayu Ardiyanto, Redhy; Saputri, Harni Septianda; Saputri, Yosi Eka; Haryadi, Haryadi; Rahayu, Sri
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.v5i7.2679

Abstract

Taxation is a form of state obligation in the context of community participation in financing growth. The views and behavior of WP are affected by several factors, including demographics. Demographic factors such as gender, work, and socio-economic status can explain the possibility of a person's actions and motivations. This study aims to determine the effect of demographic factors on the level of compliance of individual taxpayers in Sekayu District at the Sekayu Primary Tax Service Office. The research method used in this study is the quantitative method and uses a model based on multiple regression analysis. SPSS is used to analyze the data. The results of the study stated that the interaction between sex, work, and financial status influenced the compliance of one's taxpayers. Factors such as sex, work, and socio-economic status contribute to the disparity in taxpayer compliance between individuals.
E-presence in measuring employee performance in the implementation of national road region IV West Java Province ministry of public works and public housing Tondang, Berlianta; Istambul, Muhammad Rozahi
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.v5i7.2704

Abstract

Employee attendance is an important factor in ensuring that an agency or company meets its objectives; it is related to discipline and has an impact on the performance of each employee. As a result, there is a need to collect special data to record attendance and absences so that professional activities can be recorded in real time and measured. There are a number of ways to build a good attendance information system, one of which is the use of information technology, where its application is to the Regional Office IV of National Roads Implementation of West Java Province, In other words, the system used in the attendance process still uses fingerprints when used by gluing each employee's finger on the screen. A certain tool One of the concerns of employees during the Covid-19 transmission period at that time, where the implementation of the attendance would result in the touch of one finger to the other, and this was indicated to cause Covid-19 transmission. Based on the above problems and to support the government's recovery and prevention of covid-19 transmission, a web-based attendance application was created, namely the PUPR e-Presence.
Penerapan manajemen risiko sebagai indikator penilaian kinerja di Lembaga X Rochiyatun, Rochiyatun; Diyanty, Vera
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.v5i7.2729

Abstract

This study aims to formulate performance assessment indicators that have been integrated with the implementation of risk management in public sector organizations, namely Institution X. The background of this research was carried out because of the problems that arose from the results of the maturity baseline assessment of the implementation of the integrated government internal control system (SPIP) conducted by the Agency for Financial and Development Supervision (BPKP) in 2021, which stated that Echelon II leaders have not encouraged the application of risk management as an indicator of performance evaluation. The data used in this study were obtained from questionnaires and interviews, which were described using descriptive analysis techniques. The results of the study show that process risk or key risk indicators detected in risk assessment can be used as performance appraisal indicators that meet specific, measurable, achievable, relevant, and time-phased (SMART) criteria. The results of this study produce several performance assessment indicators that can be integrated with risk management, which can help public sector organizations improve performance and increase the value of SPIP maturity.
Analisis Tata Kelola Perusahaan Terhadap Kebangkrutan Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Selin Selin
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 study aims to examine whether corporate governance has an effect on the risk of corporate bankruptcy. The variables of corporate governance assessment include audit committee attendance, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board independence, and board size. The variable of corporate bankruptcy is measured based on the issuance of the financial statements for two consecutive years between experiencing profit or loss, so this study uses the logistic regression method. The population used comes from non-financial data of companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The results show that audit committee size, audit committee independence, frequency of board meeting have a significant negative effect on corporate insolvency.
Systematic literature review on islamic bank customer adoption Khamiliyah, Lili; Waspada, Ikaputera; Sari, Maya
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.v5i6.2786

Abstract

The development of Islamic banking has been widespread in Muslim-majority and non-Muslim countries. In the process of such developments, it is known that the adoption of Islamic banking products and services is an interesting phenomenon to study. This study aims to uncover the supporting factors for adopting Islamic banking in various countries. With a systematic literature review approach to publications in databases of reputable journals, this study has recognized that the adoption process of Islamic banking can be understood through the Diffusion of Innovation theory, Theory of Planned Behaviour, and Theory of Reasoned Action, including modifications. The religiosity aspect is a factor that exerts internal influence in the adoption of Islamic banking, while the environmental support factor is an external factor that supports adoption. This study has confirmed that adoption theories have become a powerful platform for understanding the acceptance of religiously motivated products for consumers with different backgrounds of religiosity.
Employee performance determinant analysis PT. Kahatex : The role of culture and organization leadership Nabila, Athalla Talitha; Febrianti, Adjeng Mariana
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.v5i6.2847

Abstract

Employee performance is one aspect that the company pays full attention to, because of its impact on the sustainability of the company itself. This study aims to see the influence of organizational culture and leadership style in the organization on the performance of employees of PT. Kahatex is located in Bandung Regency, West Java. This study uses a quantitative approach, with a sample of 70 employees. Researchers distributed questionnaires to employees to obtain primary data, and the data obtained were then processed using multiple regression analysis. This study indicate that organizational culture and leadership style variables have a significant positive effect on employee performance. The findings of this study can be a recommendation for leaders or managers to improve the performance of their employees. Companies need to pay attention to the culture that exists in the organization, as well as choose the appropriate leadership style, so that employee performance can increase.
Impelentasi pencatatan laporan keuangan Usaha Kecil dan Menengah di Kabupaten Timor Tengah Utara Kase, Marce Sherly; Dewi Redjo, Paulina Rosna
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.v5i6.2871

Abstract

Financial management problems are problems that are often faced by small and medium businesses. Accounting practices are solutions that can be applied to make it easier to apply the accounting records used. This study aims to determine the application of accounting carried out by small and medium enterprises in North Central Timor Regency, which is a leading sector. The analysis technique uses descriptive qualitative analysis, using an interpretive paradigm. Data was collected through in-depth interviews with 28 informants to ensure that the practice of implementing financial records had been presented properly and correctly, and then referred to the theory of accounting systems related to generally accepted financial records. There are two forms of accounting practices in small and medium enterprises, namely, accounting, which is only practiced in memory, and making several accounting records to compile balance sheets and L/R financial statements. The benefits of these two forms of accounting are limited to controlling several business activities. The results of field observations based on interviews show that as many as 85% of SMEs in TTU Regency in the trade and automotive business sectors still do not have the ability to present complete and accurate financial information.

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