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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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Pengelolaan manajemen keselamatan kerja pada divisi sarana dan prasarana LLP-KUKM (Smesco Indonesia) Abdullah, Ismail; Zuraida, Rida
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.v5i6.2587

Abstract

The high number of work accidents in building maintenance is a serious concern for the whole community and the government. So that learning for the community about work accidents is getting higher, thereby encouraging public awareness of the application of occupational safety and health management which is something that must be understood by workers in order to minimize the risk of work accidents occurring in the work environment. This study aims to evaluate the standard operating procedures (SOP) used in the facilities and infrastructure division of the Smesco Indonesia Marketing-Cooperative and Small and Medium Enterprises Service Institute (LLP-KUKM). The data collection method used in this research is interview analysis of building maintenance operators, as well as direct field observations. Followed by evaluation of observational data and interviews supporting data. The results of interviews with operators are in the form of secondary data and primary data. Primary data were obtained from direct field observations and interviews with operators. While secondary data is obtained from the organizational structure, standard procedures, regulations in the field and personal protective equipment (PPE). The next step is to analyze these data by compiling, discussing and evaluating these data. Where the final result of this study is to explain the application accompanied by supervision of occupational safety and health. Other impacts can also create work effectiveness.
Dampak suku bunga the fed dan harga minyak dunia terhadap pergerakan cryptocurrency Elma Anjelina Sondakh; Gatot Iwan Kurniawan; Susinah Kuntadi
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

Cryptocurrency is the newest type of asset allowed by the Commodity Futures Trading Regulatory Agency (Bappebti) to invest in Indonesia. Cryptocurrency is unique in its transactions because it has no underlying assets and is decentralized. So that cryptocurrency transactions cannot be analyzed with certainty to find valuable information to predict the return of volatility in the bitcoin market such as stocks. The advantage of investing in cryptocurrencies is that an investor will get a very large return, but unfortunately, it can also cause big losses. This study aims to determine the impact of economic indicators, namely the Fed's interest rate and WTI oil prices on bitcoin cryptocurrency. The results of our tests show that the Fed's interest rate has no effect and is not significant on Bitcoin. Meanwhile, WTI crude oil has a significant impact on bitcoin. So it is hoped that the test results can be used as an additional analytical variable in making decisions to invest in cryptocurrency assets.
The Effect of profitability, solvency, audit committee, and audit quality on audit delay Amalia, Rizka; Yusuf, Paulus Sugianto
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.v5i6.2822

Abstract

Based on the Financial Services Authority (OJK) No. 20/POJK.04/2016, Go Public companies listed on the Indonesia Stock Exchange (IDX) must submit annual financial reports that have been audited by independent auditors by the end of the fourth month within 120 days after the closing year ends. Therefore, the auditor needs sufficient time to gather evidence that can support them opinion. This study aims to obtain empirical evidence regarding the effect of profitability, solvency, audit committee, and audit quality on audit delay. The sample used in this study were 24 Property and Real Estate companies listed on the IDX as well as primary data (survey) at Public Accounting Firms taken in the attachments of journals and theses during the 2015-2019 period. The hypothesis test used is a multiple linear regression analysis with software eviews 12 version. The results of the study show that profitability (X1) and audit quality (X4) had a negative effect, solvency (X2) had a positive effect and the audit committee (X3) did not effect audit delay (Y). There is a significant increase in the average value every year.
Analisis pembatalan faktur pajak Dharmawan, Adrian Hartanto; Yuniarwati, Yuniarwati
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 find out the factors causing the cancellation of Tax Invoices, the tax mechanism for canceling Tax Invoices after the issuance of e-Invoices, and the effect of canceling e-Invoices on companies. The research method used is descriptive qualitative, and the data source comes from primary and secondary data. Overall, using the E-Faktur application facilitates filling out and canceling tax invoices. However, the lack of dissemination of the procedures for using the E-Faktur application has caused many Taxable Entrepreneurs do not understand the procedures for filling out E-Invoices. The results showed that the factors causing the cancellation of tax invoices were transaction cancellations and filling errors. The tax mechanism for canceling output tax invoices uses the help of the E-Faktur application. Cancellation of tax invoices does not only affect the seller's PKP but also the buyer's PKP.
Improving the Development of SMEs in the Batik Industry in Pekalongan Mariana Febrianti, R. Adjeng; Ramadhan , Bani Ady
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

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Abstract

The purpose of this study was to describe consumer perceptions of customer relationship management (CRM), product differentiation, and price on purchasing decisions for batik Pekalongan. Design / methodology / approach: The technique used in this research is the Structural Equation Model/SEM. The primary data of this study were obtained from questionnaires and interviews with 150 respondents. Findings: The results of the study concluded that CRM, product differentiation, and price have an influence on purchasing decisions of Batik Pekalongan. Research limitations/implications: This study is proposed to fill research gaps while emphasizing the importance of CRM, product differentiation and price factors on purchasing decisions for SMEs in Indonesia, especially Pekalongan City. These three factors play an important role for the sustainability of SMEs in building creativity and innovation so that they are expected to make a positive contribution to business sustainability, especially SMEs.
Kinerja keuangan dan pengaruhnya terhadap penghindaran pajak Pratiwi, Ratna; Ratnawati, Juli
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 research was conducted to test the influence of financial performance in terms of profitability, leverage, and liquidity. This research was applied to coal industry companies listed on the Indonesian Stock Exchange (IDX) in the range of 2018 to 2021. The sample collection used a purposive sampling method with certain criteria and obtained a sample of 19 companies with a total of 50 observational data points. In this study, multiple linear regression analysis was used as a data analysis method. The results of this study show that profitability, leverage, and liquidity all contribute to tax avoidance simultaneously, while partially obtaining the results of profitability affects tax avoidance, leverage and liquidity don’t affect tax avoidance. So that companies in carrying out tax avoidance can maximize the limitations on profitability results obtained in the company's business activities by also paying attention to the value of leverage and liquidity in the company.
Sustainable Aquaculture Ecosystem Solutions In E-Commerce Business Rifainy, Amnila Hanisah; Mostar, Jovito Benhart Ramadhan; Maulana, Rizkian; Yudawisastra, Helin G
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.v5i6.2845

Abstract

Indonesia is a maritime archipelagic country with vast territorial waters. Currently, food security is a severe problem in the world. In 2020, after the COVID-19 pandemic, 811 million people experienced hunger problems. It is estimated that in 2030 this number will be higher and become a global problem. One of the opportunities to increase the amount of food production for food sufficiency is through aquaculture. Advances in technology and telecommunications support the development of online-based businesses such as e-commerce. By using e-commerce, manufacturers can market various products or services worldwide. This study aims to describe aquaculture solutions in the e-commerce business in Indonesia. The object of the research is eFishery, which is the first aquatech e-commerce company in Asia. This research method is exploratory with a prospective case study. Data collection techniques are primary data in the form of interviews and secondary data in the form of observation. The research results are expected to be a recommendation for companies and academics concerned about the development of e-commerce business and a reference for action research for further research.
The effect of job stress and work-family conflict on Nurses Turnover Intention Ayudhia, Maharani; 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.v5i6.2848

Abstract

Turnover the intention of hospital employees, especially nurses, is currently a challenge that is of concern. This study uses a quantitative approach to determine the factors that influence the high turnover intention of nurses. Specifically, the researcher considers the role of job stress and work-family conflict as antecedents of turnover intention. Data were taken through a survey by distributing questionnaires to respondents, with a total sample of 90 nurses. Each item in the questionnaire was measured using a Likert scale with five points. The data obtained were processed using multiple regression analysis with software. The results of this study confirmed the hypothesis proposed by the researcher, that job stress and work-family conflict felt by nurses could increase their intention or desire to leave their job at the hospital. The findings of this study can be used as a consideration and reference for managers, leaders, and supervisors in hospitals to pay attention to the conditions of stress and work-family conflict that are being experienced by employees.
Analisis determinan kepuasan Konsumen: Peran value chain, service quality dan web quality Taufik, Henry Meytra; Pribadi, Agis Teguh
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.v5i6.2850

Abstract

The development of online shopping platforms is increasing day by day. This is evidenced by the many online stores. Shopee is a commercial online site in Indonesia that provides a variety of appealing offers to its customers, ranging from discounted shipping costs to discounted food prices. The purpose of this study is to find out how much influence the value chain, service quality, and web quality have on customer satisfaction in the Shopee application. This type of research uses a quantitative approach. The sample in this study was 170 consumer respondents, and we used multiple linear regression. The results show that the three variables (value chain, service quality, and web quality) have an effect on customer satisfaction. These results show that the hypothesis of the three variables can be accepted. In addition, this research can also provide very good input for the development of the Shopee application business. Limitations in research This means that the number of respondents obtained was 170, and the survey was carried out at Sultan Ageng Tirtayasa University. It is recommended that further research be done to increase the significance of sampling by expanding the sample size and conducting surveys in a wider geographical area.
Pengaruh lingkungan dan motivasi kerja terhadap kinerja karyawan Hertina, Dede; Hanafie, Mochammad Handri
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

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Abstract

This study aims to explain the effect of work motivation partially on employee performance, to explain the influence of the work environment partially on employee performance and to explain work motivation and work environment simultaneously on employee performance. Based on the results of the analysis shows that work motivation has a significant effect on the performance of employees of PT. Kemajuan Bangsa, the sampling technique is by using saturated sampling, sampling is a sampling technique when all members of the population are used as samples. The number of samples used in this study were 16 respondents, employees of PT. Kemajuan Bangsa. The data analysis technique in this study was carried out by testing multiple linear regression analysis and classical assumption regression analysis. The results of the study show that the work environment has an effect on employee performance, this can be seen by obtaining the t value (1.603) < t table value (2.14479) and the significance value obtained is 0.135 > 0.05. The t value of the distribution table is sought at a = 5% with degrees of freedom (df) nk or 16-2 = 14, then it is obtained t table = Work environment affects employee performance, this can be seen by obtaining the t value (1.603) < value t table (2.14479) and the significance value can be concluded that the work environment has an influence on employee performance. . The calculated F value and the significance value of this study can be seen in Table 3. From table 3 above, it can be seen that the calculated F value (6.158) is greater than the F table value (3.74), while the significance value is 0.014 <0.05. F table is obtained with df1 = k-1 = 3-1 = 2 and df2 = nk = 36-3 = 33, then the F table value is 3.74. It can be concluded that simultaneously the work environment and motivation variables affect employee performance.

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