cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Ardi Nupi Hasyim
Contact Email
akuntansi@ikopin.ac.id
Phone
+6282317862727
Journal Mail Official
akuntansi@ikopin.ac.id
Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
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
 119   120   121   122   123 
Penerapan penyusunan laporan keuangan pada Usaha Mikro Kecil Menengah berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada toko buk siti Adawiyah, Putri; Wardayani, Wardayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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 journal research was conducted on one of the SMEs in Patumbak Village, namely Toko Buk Siti. This study aims to determine the utilization of financial detail readiness concerning preparing financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities at Toko Buk Siti. The research was conducted with a qualitative descriptive method. Based on the findings of this study, Buk Siti Shop business owners still need to gain a greater understanding of SAK EMKM. However, they can still make simple financial reports according to their knowledge. Recording financial statements by SAK EMKM has a positive effect on business. Because business owners now know that there are standards that are used as guidelines for making financial reports for the progress of a company that is being carried out.
Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing dan variable costing untuk menentukan harga jual pada UMKM Java Bakery Kartika, Nadya; Akbar, Aswin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

The purpose of this study was to analyze the calculation of the cost of production of Donuts carried out at Mr. Isak Nasirin's Java Bakery Business. Analyzing the calculation of the cost of goods produced using the full costing and variable costing methods at the Java Bakery business and the differences and their effect on the selling price. The results of data analysis obtained that the calculation of the cost of goods produced by the owner of Java Bakery and using the full costing method has a difference of Rp 326, -,. The results of the calculation of the cost of production have a difference between the variable costing method and what the company does is Rp 322, - and the determination of the selling price based on the calculation of the full costing method is Rp 1,051, - while the variable costing method is Rp 1,047, -, but Java Bakery usually rounds the selling price per pcs to Rp 2,000. The amount of profit expected by the owner wants 50% of the cost of production per pcs of donuts.
Pengaruh pertumbuhan perusahaan, struktur kepemilikan, dan pajak terhadap pembayaran dividen Cahyani, Della Rizky; Lisiantara, G. Anggana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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 more deeply what factors can affect dividend payments by companies. Quantitative techniques are applied in research design. This study takes secondary data contained on the official website of the Indonesia Stock Exchange using a purposive selection strategy. In total, 203 manufacturing companies selling on the Indonesia Stock Exchange were used as part of this study population. Methods of data analysis using multiple regression analysis. According to the findings of this research, the dividend policy of a firm is unaffected by the expansion of the company or its ownership structure; nevertheless, dividend policy is affected by taxation.
Pengaruh kompensasi dan komitmen organisasional terhadap kinerja karyawan serta peran motivasi kerja dalam memediasi pengaruh kompensasi terhadap kinerja karyawan Adrin , Hetharie Jondry; Abraham , Rieuwpassa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

The purpose of this study was to examine and analyze the effect of compensation, organizational commitment on employee performance and the role of work motivation variables in mediating the effect of compensation relationship on employee performance at PT Midi Utama Indonesia Tbk Ambon branch, Maluku, Indonesia. The sampling technique used is the census technique with a total of 45 respondents who are employees of PT Midi Utama Indonesia Tbk Ambon branch located in the sub-district of Nusaniwe. The analytical test tool used is SmartPLS v.3.2.7 with SEM (Structural EquationModeling) analysis method. The results of this study indicate that compensation has a positive but not significant effect on employee performance, organizational commitment has a positive but not significant effect on organizational commitment, compensation has a positive and significant effect on work motivation, work motivation is proven to mediate the effect of compensation on employee performance.
An evaluation of the design of internal control over financial reporting for fiscal year 2021 in the ministry x Ananda, Aditya; Wijayati , Nureni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

The Audit Board of The Republic of Indonesia's (BPK RI) audit of the Ministry X’s 2020 Financial Statement and indicated an ICoFR weakness in the inventory account. This research intends to evaluate and analyze the ICoFR design at the Ministry X for account inventory based on the audit findings. It also assesses the Ministry X response to the auditor's recommendation of the 2020 Financial Statement audit findings. A case study methodology and qualitative technique are used in this research. Interviews, document examination, and literature reviews are the data collection methods used. According to the research's results, Ministry X neglected to identify some risk and control on the relevant accounts. As a result, improvements should be done to guarantee that similar auditor findings won't occur in the future.
Utilization of machine learning to detect the possibility of suspicious financial transactions Anggraeni, Dina; Harahap, Siti Nurwahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

In order to prevent money laundering and terrorism financing, it is critical for banks to develop an effective mechanism to detect suspicious transactions. Nowadays, one of the most widely developed methods is machine learning. This article aims to discuss the best algorithm model in machine learning to detect possibilities for Suspicious Financial Transactions in XYZ Bank. The machine learning method used is supervised machine learning, with three models compared: Decision Tree, Gradient Boosting, and Random Forest. The tool used is The Konstanz Information Miner (KNIME). According to the findings of the study, the best model for detecting the possibility of SFT in bank XYZ is random forest with an accuracy rate of 99,98%. Based on this level of accuracy, this study reveals that a machine learning approach using historical company data makes a significant contribution to XYZ bank in detecting Suspicious Financial Transactions.
Pengaruh kompensasi dan lingkungan kerja fisik terhadap kepuasan kerja karyawan pada PT Media Indo Bersama Elburdah , Risza Putri; Amalia , Esti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

Job satisfaction refers to the level of satisfaction experienced by an individual with their position or work in a company. This study aims to determine the impact of salary and physical work environment on employee job satisfaction. The methodology used is descriptive-quantitative. The sample size for this particular investigation consisted of 63 participants. The sampling methodology used is non-probability sampling, especially saturated sampling. Investigation findings related to the compensation variable (X1) indicate a partial effect of compensation on the level of job satisfaction experienced by employees, as evidenced by the t-test. The physical work environment variable (X2) shows the influence of the environment partially on the level of job satisfaction experienced by employees. The findings indicate a significant effect of both compensation and the physical work environment on employee job satisfaction, as evidenced by the results of the F test. The analysis of the coefficient of determination shows that the value of the adjusted R square is 0.821. This means that the compensation and physical work environment variables can explain 82.1 per cent of the employee job satisfaction variable variance. In comparison, the remaining 17.9 per cent of the variance is due to other variables.
The impact of company characteristics behavior on disclosure of corporate social responsibility Imron, Moch.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

Corporate Social Responsibility (CSR) is defined as corporate social responsibility, which is a matter of corporate environmental governance, and this environmental governance is an added value for multinational companies, including companies located in Indonesia. This study aims to determine the effect of size, profile, and institutional ownership on the disclosure of corporate social responsibility. GRI G4 is used for CSR disclosure. This research uses quantitative research methods. Purposive sampling was used for 150 companies listed on the Indonesia Stock Exchange in 2019–2022. Secondary data from www.idx.co.id and related company websites is used. Multiple regression analysis (OLS) was applied. The results of this study are hypothesis testing, which shows that company profile and institutional ownership structure substantially affect the disclosure of social responsibility, while company size does not.
Analysis of determinants of purchase decision: The role of element of package, product quality and perceived value Mariana Febrianti, R. Adjeng; Andhika, Raihan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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 analyze the effect of the element of package, product quality and perceived value on consumer purchasing decisions. This research was conducted using quantitative methods, and the data in the study were collected through surveys. The population in this study were consumers of Batik Komar Bandung products, with a total sample of 110 respondents. The questionnaire in this study was measured with a Likert scale to determine respondents' perceptions regarding the elements of package, perceived value, and purchasing decisions made by consumers. The data obtained were processed using multiple regression analysis with SPSS 23 software. The results of this study indicate if there is a positive influence from the element of package, productquality and perceived value on consumer purchasing decisions on Batik Komar Bandung products. The findings of this study can provide insight for managers and owners of IKM, especially those of UKM Batik Komar Bandung, so that they can further improve consumer purchasing decisions and achieve higher profits.
Pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan konsumen pada PT. Ogos indonesia gemilang di Pekalongan Dyahtritami, Vigi Reinaning; Utami, Fitriani Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (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

Quality is the main key to products being recognized and trusted by the wider community. Quality products have an important role in building customer satisfaction. The better the quality of the product provided, the higher the level of customer satisfaction. This also applies to service quality. If the quality of service provided to consumers is good, it will result in a sense of satisfaction from consumers for the company. The study aims to determine the effect of product quality and service quality on customer satisfaction at PT Ogos Indonesia Gemilang in Pekalongan. The type of research that will be used by the author in this study is quantitative with descriptive causal (cause-and-effect) methods; the aim is to determine whether or not there is an influence or relationship between the independent variable and the dependent variable. The sampling technique used in this study is purposive non-probability sampling. The results showed that product quality and service quality had a simultaneous and partial effect on customer satisfaction at PT Ogos Indonesia Gemilang in Pekalongan.

Page 121 of 146 | Total Record : 1454

 119   120   121   122   123 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue