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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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Satu data Indonesia (one Indonesian data) to actualize public information disclosure and efficacious process management in the Mojokerto city government Suryahadi, Muhammad Fauzan
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.v5i7.2977

Abstract

The rapid advancement of information technology has an impact on governance management, including local government. As the recipient of public services, society desires information disclosure as a measure of local government performance. In response, the President of the Republic of Indonesia established the Satu Data Indonesia (SDI) program. This program creates a database containing all government-related data to streamline the current work system. The SDI database can be used as a resource in local government policymaking. As a result, by providing credible, accountable, and up-to-date data, this program is expected to respond to societal needs. Furthermore, information in the form of public data is hoped to be obtainable in a single location by anyone, at any time, and from any site. This study aims to discover how the One Data Indonesia (SDI) program helps the city government of Mojokerto share information with the public and manage processes well. The literature review method was used in this study. The result of this study shows that SDI implementation still faces numerous challenges. Each component of SDI implementation (data planning, data collection, data checking, and data distribution) has some issues.
ANALISIS PENGARUH FIRM SIZE, AUDITOR, INCOME, OPINION, DAN LEVERAGE TERHADAP AUDIT DELAY YANG TERDAFTAR DI BURSA EFEK INDONESIA Jenifer, Jenifer; Hendi, Hendi
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.v5i7.2979

Abstract

Public Bookkeeping Companies in good standing are judged to be able to conduct reviews more effectively and to have larger schedules to handle reviews as needed, allowing clients to obtain data from budget summaries and pursue financial options more quickly. The purpose of this research is to find out whether firm size, auditor size, income, and opinion have a significant effect on audit delay. This study was designed based on causality research, which is a research implementation with an emphasis on the influence between one variable and another. The research method used in this thesis is a quantitative approach. The results of the study show that income has a significant positive effect on audit delay. Other variables, namely firm size, auditor size, opinion, and leverage, have no significant effect on audit delay.
Pengaruh pembayaran sistem online terhadap penerimaan pajak bumi dan bangunan Ardana Putri, Allya Nadia Itra
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.v5i7.2981

Abstract

This research aims to determine how online payment systems impact tax revenue from land and buildings (Case Study on the Regional Tax Revenue Agency for Central Bandung City UPT). This study employs a descriptive-quantitative approach. Questionnaires and book searches were used to collect data from the UPT Tengah Regional Revenue Management Agency in Bandung City. The information in this research was derived from 50 questionnaires completed by taxpayers who paid using the UPT Tengah Bandung City online system. The data is presented on an ordinal measure. With the aid of SPSS software, the data analysis method used in this study included fundamental linear regression analysis using the standard assumption test in the form of a normality test, a heteroscedasticity test, a linearity test, a T-test, and a coefficient of determination test. The findings revealed that the online system payment variable (X) influenced land and building tax revenues (Y).
Faktor-Faktor Yang Mempengaruhi Senjangan Anggaran Pada Instansi Pemerintah Sekretariat Jenderal Badan Pengawas Pemilihan Umum Republik Indonesia Ardita, Elsa; Azwardi, Azwardi; Saftiana, Yulia
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.v5i7.2982

Abstract

This study aims to find empirical evidence to support that there are factors that influence budget length with the free variables of participatory budgeting, clarity of budget goals and organizational commitment. The research method uses multiple regression analysis. Data collection by distributing questionnaires directly at the General Secretariat of the Election Supervisory Agency. The results showed that participatory budgeting variables affect budget length, meaning that the higher the subordinates who participate in the budget preparation process, the higher the subordinates have the opportunity to do budget lengths. The variable clarity of budget goals has no effect on budget length, meaning that the higher the clarity of budget goals, it can reduce or minimize the occurrence of budget strains. The variable of organizational commitment affects the budget gap in the secretariat of the election supervisory body. The results of testing this hypothesis provide an understanding that changes in organizational commitments will have an effect on changes in the effectiveness of budget management.
Pengaruh Corporate Governance terhadap Tax Avoidance Nur’aini, Dwi Sahla; Sherlita, Erly
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.v5i7.2989

Abstract

The practice of tax avoidance still occurs a lot in Indonesia, this causes a reduction in tax revenues which results in a decrease in state revenues. The application of good corporate governance is needed in companies to reduce tax avoidance actions. The purpose of this study is to empirically prove the influence of institutional ownership, independent commissioners, and audit committees on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange between 2012 and 2021. The method used is a quantitative approach with the verification descriptive method. The study population consisted of 81 companies and purposive sampling was used to take samples in order to obtain 12 companies that fit the research criteria. By using Eviews 12, statistical calculations were performed using panel data regression analysis. The research findings show that partially the institutional ownership and independent commissioner variables have a negative effect on tax avoidance, while the audit committee variable has no effect on tax avoidance. In addition, the results of the study simultaneously show that institutional ownership, independent commissioners, and audit committee variables have an effect on tax avoidance.
Pengaruh Current Ratio, Debt to Equity Ratio, dan perputaran aktiva tetap terhadap Return On Asset Citarayani, Irma; Saputro, Rizky Arif
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.v5i7.2999

Abstract

Companies make money by doing business. All company operations are funded by profits. where company profits are used to finance all company operational activities and company investments. This study aims to examine the effect of the current ratio (CR), debt-to-equity ratio (DER), and fixed asset turnover (FATO). This study uses a quantitative method, which in this study uses data on the annual financial statements of telecommunications sub-sector companies for the years 2013–2020 from certain samples and selective sampling. Five companies met the research requirements. This study uses multilinear regression. The results showed that the current ratio has a large effect on return on assets, the debt-to-equity ratio has no effect and is not significant, and fixed asset turnover has a significant negative effect. The R2 value was corrected by 0.904 (90.4%), meaning that all independent factors influenced the dependent variable by 90.4% while other variables had an effect of 9.6%.
Analisis pengalaman pengguna pada E-Commerce selama promo Flash Sale dalam meningkatkan loyalitas pelanggan Sumaryana , Fitriana Dewi; Hurriyati, 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.v5i6.3001

Abstract

This study aims to determine what factors influence customer satisfaction that can create customer loyalty itself. The type of research used in this study is explanatory research or explanatory research with a quantitative approach using survey methods. This study uses a multivariate analysis method (Partial Least Squares) which describes the relationship between exogenous variables, namely user experience during Flash Sale promos through customer satisfaction as an intervening variable to endogenous variables (customer loyalty). The number of samples used in this study were 260 e-commerce consumer respondents in the East Bandung area. The results of research from several aspects, namely usable, useful, valuable, and credible aspects have a positive influence in increasing e-commerce customer loyalty.
Apakah sustainability report dan political connection mempengaruhi nilai perusahaan Putri, Meyda; Hardiningsih, Pancawati
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.v5i6.3015

Abstract

Optimizing industry numbers means maximizing shareholder abundance as an important industrial goal, because industry numbers are believed to be able to determine the direction and strength of the industry's operating capital in the future. The purpose of this research is to try the results of sustainability reports and political connections to industry figures. The research population is the manufacturing industry in the factory zone listed on the Indonesian Impact Money Market for 2018-2020. The illustration is filtered using the purposive sampling method with the standard of having all the information and publishing the sustainability report needed in this research. The 3 time spans of the cross-sectional poll are a total of 63 industries. The information analysis method in this research uses Multiple Linear Regression. The research results prove that there is no effect of the sustainability report on economic capacity to industry figures. There are important positive consequences of the sustainability report on social capabilities, area capabilities, and political connections to industry figures.
E-business designing interface "petani sejahtera" based on mobile application Putra, Gilang Pratama; Wibowo, Ari Purno Wahyu
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.v5i7.3034

Abstract

The monitoring information system is an Android application that was developed to facilitate the distribution of harvests in order to prevent the accumulation of unused crops and the subsequent waste that results from this accumulation. The goal of this study is to determine how successful the features of the “Petani Sejahtera” application were when it came to their implementation. A qualitative approach that takes a descriptive stance is taken with the research that was carried out in this study. This research can be said to follow the targets expected by various parties related to deciphering the data that was collected and then summarizing and sorting it into features based on the methods that were used, the results that were obtained, and the discussions that were held because of those methods and results. The "Petani Sejahtera" application feature is going to undergo additional development in the near and distant futures.
Digital marketing strategic training in smes developed at the department of trade and industry of Bandung City Rijayana, Iwan; Amalia, Endang; Hamdani, Dani; Chaniago, Muhammad Benny
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.v5i7.3035

Abstract

Digital marketing is used by many business people around the world, from small-scale SMEs to large ones. One of the solutions offered is digital marketing strategy training, which is an alternative for SMEs with limited promotional budgets. The use of social media such as Facebook, Instagram, and websites is an alternative that can be used to create a brand image and digital and social media presence for the customer journey through sales and marketing funnels. This research aims to get digital marketing strategy training for SMEs developed at the Bandung City Trade and Industry Service. With this training, community empowerment programs related to the implementation of digital marketing can run smoothly. The proposed activity plan begins with a preliminary survey and outreach, followed by the development, review, and delivery of training materials, as well as the training itself, as well as guidance and assistance, monitoring, and assessment. Publication is one of the required submissions. The qualitative descriptive research analysis method was used in this study. The results of the training show that business actors are very positive about this activity, which provides benefits and inspiration so that they have a follow-up plan to run their business online.

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