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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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Pengaruh pengembangan karir dan lingkungan kerja non fisik terhadap retensi karyawan Qomariah Imelda, Dewi; Budiarti, Ika Niswatin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

It is important for companies to recognize that employee retention is an ongoing focus when it comes to HR. Therefore, companies need to make various efforts to retain their employees. This study aims to analyze the influence of the variables career development, non-physical work environment, and organizational commitment on employee retention. In this study, statistical analysis was carried out to determine the partial positive effect of each independent variable on the dependent variable. The results of the analysis show that the career development variable has a partial positive effect on employee retention. Likewise, the non-physical work environment variable also has a partial positive effect on employee retention. Furthermore, the organizational commitment variable also shows a partial positive effect on employee retention. This research provides a better understanding of the importance of increasing career development, non-physical work environment, and organizational commitment to increase employee retention rates. The practical implication of this research is that organizations need to pay attention to these factors when designing policies and programs that can increase employee retention.
Pengaruh moderasi tax minimization terhadap debt covenant, ukuran perusahaan, dan keputusan transfer pricing Maharani Putri Salsabila; I Gusti Ketut Agung Ulupui; Hafifah Nasution
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (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 analyze the effect of debt covenant and firm size on transfer pricing decisions with tax minimization as a moderating variable. Population of this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2022. The sample selection was carried out through purposive sampling technique where a total sample of 41 companies was obtained, with a total observation data of 123 data. This study used moderation regression analysis. The results proved that debt covenant and tax minimization have a positive effect on transfer pricing decisions while company size has a negative effect on transfer pricing decisions. The results also showed that tax minimization is able to moderate the effect of company size on transfer pricing decisions, but not able to moderate the effect of debt covenants on transfer pricing decisions.
Faktor-faktor yang mempengaruhi profitabilitas pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 Kurniawan, Aan; Maryono, Maryono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The mining sector plays a vital role in stimulating economic growth across various nations, including Indonesia. According to data provided by the Ministry of ESDM, coal production saw a decline to 558 million tons in 2020 had repercussions on both the financial performance and net earnings of mining companies, consequently impacting their overall profitability. Therefore, this study seeks to investigate and analyze the factors that influence the profitability of mining sector firms listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. The research use qantitative method. The sampling method adopted is purposive sampling. The analytical techniques encompass descriptive statistics, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, coefficient of determination tests, F tests, and T tests, all conducted using SPSS 25 for Windows. The findings indicate that firm size and total asset turnover positively and significantly influence profitability, whereas leverage has a significant negative impact on profitability. Surprisingly, liquidity was found to have no significant effect on profitability. These results suggest that there is room for improvement in the management of company assets, highlighting the need for companies to focus on enhancing their asset management capabilities to foster sustained growth.
Pengaruh leverage pada peringkat sukuk perusahaan non keuangan yang terdaftar di PT KSEI gryanti, Putu Indah; Putri, I Gusti Ayu Made Asri Dwija
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Bapepam-LK Regulation No. IX.C.11 states that before conducting a public offering, sukuk issued by companies must be rated in advance by a securities rating agency that is officially recognized in Indonesia. This study aims to examine the effect of leverage on the ratings of sukuk issued by non-financial companies and registered with the Indonesian Central Securities Depository in 2018 -2021. This study also uses control variables consisting of liquidity, sukuk age, sukuk collateral, firm age, and growth. The method of determining the sample in this study is by purposive sampling method. The test tool used in this study is a multiple linear regression test with the StataMP17 application. The results of this study indicate that the leverage ratio has a negative effect on the rating of the sukuk. This indicates that the proportion of the use of debt is one of the considerations for rating agencies in rating a company's sukuk. The results of this study are in line with signal theory, where high leverage will give a signal that a company has a high risk of default.
Pengaruh electronic word ofmouth dan country of origin terhadap purchase decision produk skincare lokal serum wajah Somethinc Anwar, Resa Nurlaela; Wardani, Widya Ayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study was proposed to determine how much influence electronic word ofmouth and country oforigin have on the purchase decision oflocal skincare products Somethinc facial serum survey ofSomethinc consumers on twitter account followers @ohmybeautybank. The data collection method used was by giving questionnaires to 100 respondents of @ohmybeautybank twitter account followers who used Somethinc face serum at least 2 times in the last 2 months. The sample technique uses non-probability sampling and the analysis tool technique uses Simple Linear Regression and Multiple Linear. The results ofthis study indicate that electronic word ofmouth and country oforigin have an effect on purchase decisions. However, the effect is not significant. Partially electronic word ofmouth has an influence on purchase decision, and country oforigin has an influence on purchase decision.
Pengaruh inovasi produk dan pengalaman Konsumen terhadap kepuasan konsumen serta dampaknya terhadap loyalitas konsumen pada pengguna sabun pembersih wajah Ganabillah, Herlin Indahtia; Ellena Nurfazria Handayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (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 how much influence product innovation and consumer experience have on consumer satisfaction and its impact on consumer loyalty in users of Garnier Sakura White facial cleansing soap in the East Jakarta area. The data collection method used is by giving a questionnaire to 100 Garnier Sakura White facial cleansing soap consumers who have used it at least 3 times in the last 2 months, are at least 17 years old, and live in the East Jakarta area. The sampling technique in this study used a non-probability sampling method and was then selected by purposive sampling. The analysis tool used by researchers is Path Analysis. The results showed a positive influence between product innovation and customer satisfaction. There is a positive influence between consumer experience on customer satisfaction, and there is a positive influence between product innovation on consumer loyalty. There is a positive influence between consumer experience and loyalty and a positive influence between customer satisfaction and consumer loyalty. There is a positive influence of product innovation and consumer experience on customer loyalty through customer satisfaction.
Pengaruh beban kerja, work life balance, kompetensi dan kepuasan kerja terhadap kinerja account representative dengan dukungan sosial sebagai variabel moderating Hidhayati, Annisa Tri; Hayat, Atma; Yuliani, Rahma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study focuses on the objective to analyze whether workload, work-life balance, competence and job satisfaction can affect the performance of Account Representatives moderated by social support. Quantitative research is used as an approach in this study. The population used as the object of research is all ARs who work at KPP Pratama Banjarmasin, KPP Pratama Tanjung and KPP Madya Banjarmasin. The sample was selected using purposive sampling method and obtained 67 samples and observation data based on certain criteria. The analytical tool used is PLS-SEM (Partial Least Square Structural Equation Modeling) with the Two-Stage Approach method. The results of this study indicate that workload, work-life balance affect the performance of Account Representatives. While competence and job satisfaction have no effect on Account Representative performance. Social support cannot moderate the influence between workload, work-life balance, competence and job satisfaction on Account Representative performance.
Pengaruh karakteristik eksekutif, profitabilitas, dar dan capital intensity terhadap agresivitas pajak Fahmi, Syarif; Yuliani, Rahma; Adriani, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Kalimantan province is an area rich in coal deposits. That reason has made many coal companies in Kalimantan. However, the number of companies differs from the tax revenue the Regional Office of the DJP of Central and South Kalimantan receives in the coal mining sector. This research was conducted to look at the effect of tax aggressiveness on coal mining sector taxpayers in the South and Central Kalimantan DGT Regional Office. The data used in this study is secondary data, where the data was obtained from the DGT Regional Offices in South Kalimantan and Central Kalimantan. The sample of this research is 71 Taxpayers in the Coal Mining Sector of the DGT Regional Office of South, and Central Kalimantan selected using predetermined criteria. Test results on research show that executive characteristics and profitability significantly influence tax aggressiveness. In contrast, DAR and capital intensity partially have no significant effect on the tax aggressiveness of coal mining sector taxpayers in the working areas of the DGT regional offices in South Kalimantan and Central Kalimantan.
Analisis literasi keuangan dan pendapatan terhadap keputusan berinvestasi Vansiska, Vansia; Tobing, Vargo Christian L.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (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 find out the effect of financial literacy and income variables on investment decisions at several universities in Batam City. The research The population of this study consisted of accounting students in the city of Batam with a total of 1,141 people. Determination of the sample using purposive sampling technique with a total sample of 100 people. The data that has been collected will be tested using the SPSS application to determine the results of the descriptive statistical analysis test, quality test, classical assumption test, multiple linear regression test, t test, F test and test of the coefficient of determination. The results of testing the research hypothesis indicate that financial literacy and income have a positive and significant effect on student investment decisions. The results of the R Square test in this study showed that the magnitude of the influence of the independent variables in this study on the dependent variable was 63.7 percent, the other 36.3 percent were influenced by other independent variables. which was not found in this study.
Dampak undang-undang nomor 4 tahun 2023 tentang pengembangan dan penguatan sektor keuangan (P2SK) terhadap kelangsungan sektor jasa keuangan khususnya sektor lembaga pembiayaan Anggraeni, Devi; Pratomo, Wisnu Budhi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The current pattern of city development is influenced by various aspects, one of which greatly affects the development is the development of the economic sector. The financial services sector which is one of the pillars of people's lives has led to very rapid development and of course, this is also what ultimately raises many problems in the financial sector, especially fundamental problems. The purpose of this study is to determine the impact of law number 4 of 2023 on the sustainability of the financial services sector, especially the financing institution sector. This research was conducted with a qualitative approach and is descriptive in nature with data collection tools, namely in-depth and gradual interviews. The results obtained are Law No. 4 of 2023 can optimize the intermediary function to productive sector businesses, increase inclusion and literacy of the financial services sector, develop and strengthen the financial sector ecosystem, and be able to create synergy and good coordination between regulators and increase community competitiveness so that they can do business effectively and efficiently.

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