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Muhamad Ardi Nupi Hasyim
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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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Pelayanan prima resepsionis dalam menerima tamu pada marketing office Paradise Resort Ciputat Tangerang Selatan Oktarini , Riri
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

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Abstract

This study aims to determine the excellent service provided by the receptionist to guests or customers of Marketing Office Paradise Resort Ciputat, South Tangerang. In this research, observation and decision research methods are used. The results of this study are receptionist handling in improving excellent service at the Marketing Office Paradise Resort Ciputat South Tangerang, namely, the receptionist must always stand by at the reception desk, or when the receptionist has a need that requires leaving the place, there should be a temporary replacement so that consumers or guests visiting are not confused about asking for help, and when there is an incoming call, it is not ignored, because often the reception desk is empty during lunch hours or when the receptionist is on holiday and there is a need that requires leaving the reception desk. Constraints experienced by the receptionist at the Marketing Office Paradise Resort Ciputat, South Tangerang, namely the lack of experience or flying hours gained by the receptionist because the receptionist is still a fresh graduate, he still cannot handle the work that must be done if there are more than two jobs at the same time.
Root cause analysis tidak tercapainya target penjualan asuransi PT. Panin Dai-Ichi Life Surabaya Pratama, Oktaviano Ferdian; Hartini, Sri
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

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Abstract

The Covid 19 pandemic which began to enter Indonesia in March 2020 had a profound impact on human health. This not only causes life risks, but also financial risks. That's why it is necessary to have protection that can guarantee our lives in the event of a disaster. One of them is with insurance. Various challenges in insurance marketing, of course, require that every insurance company has the right and measurable business strategy, including the Panin Dai-Ichi Life Area Surabaya Cendana insurance (hereinafter referred to as PDL). Citing sales data from 2017 to 2021, PDL obtained fluctuating policy sales. The sale also never reached the target value of rupiah sales of the policy set by the company. This research will focus on finding the root of the problem of not achieving sales targets at insurance PT. Panin Dai-ichi Life Area Surabaya Sandalwood. This type of research is a type of field research, using a qualitative approach. The subjects used were 10 Bancassurance Officers and 5 Panin Bank customers. The results obtained are on the marketing mix variable, the greatest frequency of problems is the people variable or human resources. The people variable is then processed using a fishbone diagram to find the root of the problem and 9 main problems can be found which are also formulated for strategic analysis for future improvement and development.
Dampak kebijakan keringanan pajak terhadap penerimaan pajak, tax ratio, dan perubahan penerimaan pajak: Analisis pengampunan pajak, sunset policy, dan program pengungkapan sukarela di Indonesia Kanna Ewanan, Frias Valentino; Sari, Diana
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

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Abstract

Since 1964 until now, in 2022, the government of the Republic of Indonesia has had a habit of forgiving taxpayers who do not comply with tax regulations, such as by forgiving administrative sanctions or criminal sanctions. This study aims to determine the impact of tax relief policies on tax revenues, tax ratios, and changes in tax revenues. This study uses a qualitative approach by analyzing secondary data. The results of this study are that the application of tax relief policies (Tax Amnesty, Sunset Policy, or Voluntary Disclosure Program) in 1964, 1965, 1966, 1967, 1984, 2008, 2009, 2016, and 2022 is a door to pave the way for injustice in the Republic of Indonesia because, as long as the policy was running, only the Sunset Policy in 2008 was quite successful. Researchers also consider that this policy is one that violates the fifth precept of Pancasila because people who have obeyed will feel no longer valued. Then, this can also result in money laundering as long as the tax relief policy is implemented because the ransom money or its equivalent is not questionable.
Analisis penentuan harga jual bibit Syahfitri, Rika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this investigation is to examine the approach used in setting the selling price of CV. Prakaga and assess the suitability of the existing selling price with the method. In this study, we employ a Cost Plus Pricing strategy, which involves arriving at a selling price by summing the manufacturing costs and the resulting margin. The research methodology used includes qualitative and quantitative approaches. The full cost method was used in determining the cost of goods sold through the application of quantitative analysis. The findings show that the use of the full cost method is superior as it includes all production-related costs incurred in each process. Notably, there is a visible difference in the respective amounts generated by the firm method and the full cost method, where the firm method generates less cost than the full cost method. From this it can be concluded that CV. Prakaga in determining the selling price, should use a way that can achieve the expected profit and avoid losses in the event of a decrease in sales or consumer interest.
Literasi keuangan investor saham Indonesia Faisal, Ridhan Adli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Financial literacy is highlighted as a key input in financial decisions that enable investors to increase the productivity of their financial capital. This study aims to determine the condition of the financial literacy of stock market investors in Indonesia. This research uses quantitative methods. The data collected is primary data collected through a questionnaire. The sampling method used is purposive sampling, where the respondent who can fill out the questionnaire is someone who invests in the Indonesia Stock Exchange (IDX). The results of this study state that investors have good financial literacy skills. However, if you look at financial literacy based on questions, there are big differences between understandings of financial literacy. The lowest level of financial literacy is in questions about products, compound interest, and the implications of purchasing stock. Thus, Indonesian investors need to further increase their understanding of this area. Regulators and private financial institutions can increase investors' financial literacy by conducting education in this field. The financial literacy of Indonesian stock investors significantly and positively influences the percentage of assets in shares. The higher the knowledge possessed by an investor, the more assets are allocated in shares.
Pengaruh literasi keuangan terhadap pengelolaan keuangan pada pelaku UMKM Putri S, Tasya Aprilianti; Hidayaty, Dwi Epty; Rosmawati, Ery
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to determine the effect of financial literacy on financial management of MSME actors located in Purwasari District, Karawang Regency. This research is a quantitative descriptive study with data obtained from the answers to questionnaires about financial literacy and financial management answered by MSME owners. There are 1,749 MSMEs in Purwasari District, Karawang Regency as the population in this study with the appropriate data source from the karawangkab.go.id website. So that obtained 95 MSME business actors in Purawasari District, Karawang Regency which were used as samples in this study. In this study, multiple linear regression analysis will be carried out regarding the primary data obtained by probability sampling technique using the simple random sampling method. In this study, a SPSS 26 calculation tool is needed. Based on the results of this study, it can be concluded that the financial management of MSMEs in Purwasari District, Karawang Regency is significantly influenced by financial literacy variables, namely basic knowledge of finance, savings and credit, investment, and insurance simultaneously.
Perancangan key risk indicators dalam manajemen risiko Indriasvary, Cindy Dea; Wijayati, Nureni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this research is to design key risk indicators (KRI) or the main risk indicators for the company’s significant risks. This research takes a case study at PT. A, which operates as a gas energy provider company. The method used in this research is qualitative and quantitative. The KRI design is carried out in the form of determining the medium risk and then determining the root causes, KRI indicators, and the threshold of significant risks that affect the company’s performance both in terms of operational and financial. These significant risks were identified from the company’s risk register. The identified significant risks are the not achieving revenue and the increase in customer receivables. The results of designing KRI from PT. A for not achieving revenue at PT. A obtained three intermediate causes, three root causes, and four KRI indicators. For increase in customer receivables at PT. A obtained one intermediate cause, two root causes, and two KRI indicators. The design of this KRI is expected to provide early mitigation of the potential for major risks that have a major impact on performance achievement.
Pengaruh motivasi dan lingkungan kerja terhadap kinerja karyawan PT. Kanmo Retail Group Warehouse Setiawan , Rio; Siamto, Wahadi; Ratnawati , Whina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this research was to identify the relationship between motivation and work environment at the PT Kanmo Retail Group Warehouse in Bogor, West Java, from the perspective of both independent variables and their respective dependent variables, as well as to examine the interaction between the two. Quantitative descriptive analysis is performed with the help of statistical testing software (SPPS) to examine assumptions, hypotheses, and results from multiple regression analyses and coefficients of determination. This study concludes, in part and simultaneously, that the motivation and work environment at PT Kanmo Retail Group Ware House in Bogor have an influence on employee performance, with a coefficient of determination of 53.7%. The remaining 46.3% is influenced by other factors. The more effectively an organization manages its employees' needs for work motivation and a conducive work environment, the more effectively its employees will help it reach its goals.
Menguji resiliensi perbankan syariah Indonesia Tarmizi, Muhamad Mulya; Nurjamilah, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Indonesian Sharia Banking is an alternative financial institution to conventional financial institutions implementing sharia-compliant contracts. However, Islamic banking, as a financial institution that operates within the national economy, will undoubtedly be affected by economic shocks. This study aims to test the resilience of Indonesian Islamic banking. This research uses a quantitative approach with time series data from January 2010 – July 2022. The research was conducted at all Islamic Commercial Banks in Indonesia. The research method used in this study is the Vector Autoregression (VAR) and Vector Error Correction Model (VECM) methods. The results of the VECM analysis in the short and long term show that the CAR, ROA, and NPF variables as a proxy for the quality of Islamic banking finance are significantly affected by GDP, inflation, and exchange rate shocks. Meanwhile, the BI interest rate has a negative and insignificant effect on CAR, ROA, and NPF. Islamic banking needs to prepare a strategy to strengthen resilience to economic shocks that may occur in the future.
Pengaruh Environmental, Social, and Governance (ESG) disclosure terhadap kinerja keuangan dengan gender diversity sebagai variabel moderasi Sari, Putri Sekar; Widiatmoko, Jacobus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study is to examine the effect of ESG Disclosure on financial performance. ESG disclosure provides a more complete picture of the sustainability aspects of corporate performance, which supports regulatory reporting in Indonesia. The research method uses quantitative methods with Moderated Regression Analysis (MRA). The results showed that ESG disclosure affects ROA. The better the quality of ESG disclosure can improve financial performance. It has not been proven that gender diversity has an influence on financial performance and moderates the relationship between ESG disclosure and ROA. The company's financial performance is negatively influenced by the control variables SIZE and LEV.

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