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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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Application of green accounting to company values through profitability Jayanti, Dwi; Romli, Romli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The objective of this study is to investigate the impact of the adoption of green accounting practices on the valuation of firms, specifically by analyzing its influence on profitability. This study assesses green accounting through the utilization of two sub-variables: environmental performance, which is evaluated based on the PROPER rating, and disclosure of environmental costs, which is measured using a dummy variable. Additionally, profitability is evaluated by means of Return on Assets (ROA), while company value is determined using Tobin's Q. The research methodology employed in this study is a quantitative approach utilizing an associative research design. The sample for this research comprises non-financial firms that are publicly listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. The findings indicate that there was only a partial impact of environmental performance and disclosure of environmental costs on profitability. The environmental performance and disclosure of environmental costs have a partial impact on the valuation of firms. The impact of profitability on firm value is limited. There is no discernible impact on firm value through profitability as a result of environmental performance and the disclosure of environmental costs.
Pengaruh kualitas pelayanan, promosi, dan harga terhadap kepuasan pelanggan Nabila, Reza Afra; Rahmi, Palupi Permata
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The development of online business actually opens up promising opportunities for service companies. Therefore, goods delivery services are currently increasing with the existence of online businesses. A well-known freight forwarding and logistics service provider in Indonesia, JNE Agent Dipati Ukur Bandung delivers packages, documents, vehicles and other goods. However, despite previous customer satisfaction surveys, JNE's services, promotions, and prices remain unfavorable to customers. The purpose of the study was to determine the effect of Service Quality, Promotion, and Price on Customer Satisfaction at JNE Dipatiukur. The research method used is quantitative descriptive method. The analysis used includes validity test, reliability test, classical assumption test, multiple regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. Customer satisfaction is descriptively rated as not good, Service Quality is descriptively rated as not good, Promotion is rated as not good and Price is descriptively rated as not good. The results of the analysis show that service quality, promotion, and price have a value that has an influence on customer satisfaction and has a very strong correlation. Simultaneously Service Quality, Promotion and Price affect Customer Satisfaction, have a very strong relationship.
Strategi pengembangan dan strategi promosi dalam mengembangkan Desa Wisata Situ Tunggilis Sephia Putri Utami; Rini Wijayanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This research was conducted using a qualitative approach. The data is obtained through observation, interviews, and documentation the steps for data analysis include data collection, data reduction, data presentation, and drawing conclusions. The purpose of conducting the research is to find out the development strategy and promotion strategy in the tourist village of situ Tunggilis, Bogor district run by Bumdes Situsari. Based on the research results obtained, the steps that must be carried out are ways to develop so as to increase the interest of visitors, such as holding events, forms of promotion, and big events, namely competitions between other villages. Those are distributed through internet forums, for example, Instagram and internet websites.
Pengaruh perencanaan pajak, penghindaran pajak, dan likuiditas terhadap nilai perusahaan Hawa, Siti; Dongoran, Parlindungan; Arnisah, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The presence of business competition among companies has prompted entrepreneurs to exert greater effort in enhancing the value of their companies, with the aim of attracting investor attention and securing investments. The assessment of a company's performance by external parties is heavily influenced by its value, which serves as a reflection of its overall worth. Companies employ several strategies to enhance their value. This research employs a quantitative approach to examine the causal association and assess the influence of the independent variable on the dependent variable. The objective of this research is to examine the influence of Planning, Tax Avoidance, and Liquidity on the valuation of firms. The empirical evidence demonstrates that the variables of Tax Planning, Tax Avoidance, and Liquidity collectively exert a significant influence on Firm Value during the period spanning from 2016 to 2020. The findings indicate that tax planning has a notable beneficial impact on firm value, whereas tax avoidance has a considerable adverse effect on firm value. However, there is no significant association between liquidity and firm worth.
Faktor-faktor yang mempengaruhi perkembangan keuangan pada LKM Ida Martunas Purba, Sindi Claudia; Fathimah, Vidya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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 factors that influence the development of Ida Martunas Microfinance Institution (MFI). This research uses qualitative methods that aim to explain a phenomenon in depth and is carried out by collecting data as deeply as possible. The data types used are primary data and secondary data. Secondary data was obtained by conducting a literature review of data obtained from related agencies, while primary data was obtained from interviews at the Ida Martunas Microfinance Institution (MFI). This research focuses on how the Ida Martunas MFI develops and maintains the sustainability of the business being carried out. From the results of the study, it is known that there are several factors that affect the development of microfinance institutions. These factors include the management system of Ida Martunas MFI, human resources, and marketing systems.
Perancangan sistem informasi manajemen pendaftaran online vaksinasi covid-19 berbasis website di UPT layanan kesehatan institut teknologi Bandung Warliyah, Lilis; Karyadi, Karyadi; Suwartika, Rini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Initially, the registration process for the Covid-19 vaccination still used a manual system which resulted in long queues, data redundancies, identity input errors, schedule rescheduling, and an increase in the registrant quota. The purpose of this study was to design a website-based online registration information system so that it can be accessed anywhere by inputting the data of vaccination participants independently so that the data obtained is more accurate and stored in a computerized manner and makes it easier for administrative staff to re-register. Is a qualitative method based on objective aspects in identifying problems in order to find solutions and implement them in a system design. Data collection techniques using interviews, observation, documentation, and literature study. While the system method uses the waterfall System Development Life Cycle (SDLC) which is a classic sequential life cycle starting from analysis, design, coding, testing, and support stages. With an online vaccination registration information system, it can increase effectiveness and efficiency and produce the expected output.
Pengaruh pengetahuan dan kesadaran pajak terhadap kepatuhan pajak dengan sanksi pajak sebagai variabel moderasi Pramatatya, R. Aditya Putra; Srimindarti, Ceacilia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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 analyze the influence of tax knowledge and taxpayer awareness of taxpayer compliance with tax sanctions as a moderating variable. This study uses primary data in the form of questionnaires to individual taxpayers registered in the Tax Office (KPP) Pratama Semarang Selatan. Sampling technique using an accidental sampling method. Data analysis techniques used are multiple linear regression. The results showed that: 1). Knowledge of Taxation has a positive and significant effect on taxpayer compliance, 2). Taxpayer awareness has a positive and significant effect on taxpayer compliance, 3). Tax sanctions are able to moderate the influence of tax knowledge on taxpayer compliance, 4). Tax sanctions are able to moderate the influence of taxpayer awareness on taxpayer compliance.
Pengaruh financial technology (fintech) adoption dan kepuasan pelanggan terhadap niat menggunakan kembali layanan e-commerce aplikasi shopee Irfan, Muhamad; Suryanto, Suryanto; Dzulfikar, Irfan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (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 analyze the effect of financial technology and customer satisfaction on the intention to reuse e-commerce services on the shopee application in the city of Bandung. this research was conducted with a quantitative approach to find cause-and-effect relationships (causality) between variables. The sample in this study were consumers who used online business applications as many as 100 respondents. The data collection technique in this study was to distribute questionnaires measured on a Likert scale to determine perceptions of questions regarding financial technology, customer satisfaction and intention to reuse e-commerce services. Multiple regression analysis was used in this study and then processed using the help of spss 23 for windows software. The results of this study indicate that financial technology and customer satisfaction have a significant influence on consumer intention to reuse e-commerce services on the shopee application. The findings of this study provide insights for practitioners, especially service providers, to understand the factors that can influence reuse intention so that it has a positive impact on sales growth.
Faktor-faktor yang berpengaruh terhadap penyerapan anggaran dengan komitmen organisasi sebagai variabel moderasi Sososutiksno, Christina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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 examine the influence of Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption with Organizational Commitment as a Moderating Variable. The sample used in this research is an employee who handles budget management, amounting to 40 respondents. This type of research is quantitative research, namely by distributing questionnaires to respondents. The data analysis carried out proves that Budget Planning and Human Resource Competence have a positive and significant effect on Budget Absorption but if Budget Execution does not affect budget absorption then organizational commitment does not moderate Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption.
Pengaruh corporate social responsibility, ukuran perusahaan, struktur modal dan profitabilitas terhadap earning response coefficient Silva Dara, Liza; Kadir, Kadir; Nailiah, Rusma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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 (1) examine and analyze the effect of corporate social responsibility (CSR) on earnings response coefficient (ERC); (2) examine and analyze the effect of firm size on ERC; (3) examine and analyze the effect of capital structure on ERC; (4) testing and analyzing the effect of profitability on ERC. The sample data in this study were selected using the nonprobability sampling method with the sampling technique in the form of purposive sampling so that there were 22 manufacturing companies listed on the Indonesia Stock Exchange that met the criteria. Data were analyzed using multiple linear regression on SPSS. The results of this study indicate that corporate social responsibility has no effect on earning response coefficient. Firm size and profitability show a positive influence on the earning response coefficient. Meanwhile, the capital structure shows a negative effect on the earning response coefficient.

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