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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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Determinan debt behavior pengguna platform peer-to-peer lending Steven, Steven; Linawati, Nanik
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

This study aims to examine the effect of financial literacy and financial behavior on debt behavior using a peer-to-peer lending platform. An associative-quantitative research design will be used in this investigation. This study used an online questionnaire, which was distributed to 100 respondents from MSME owners in the garment industry who have used or are currently using a peer-to-peer lending platform with a maximum turnover of $50 billion per year. The research data were analyzed using a structural equation model approach with the PLS (partial least squares) method. The results of this study indicate that financial literacy and financial behavior have a significant effect on debt behavior when using a peer-to-peer lending platform. Therefore, MSME owners need to understand the characteristics and funding through appropriate peer-to-peer lending according to their needs. Meanwhile, the manager of the peer-to-peer lending platform can consider the factors that affect performance and the need to continuously improve the performance of the peer-to-peer lending platform.
Pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan Amalia, Syarah Fatimah; Slamet, Turah
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 research is to analyze how different types of leadership and levels of workplace motivation affect employee productivity at PT Permodalan Nasional Madani's Jonggol Branches 1 and 2. This study makes use of a quantitative approach to research. Employees at PNM Jonggol Branch 1&2 were given questionnaires to fill out as part of the data collection procedure. Multiple linear regression analysis was used to assess the study's hypothesis. According to the results, a leader's approach to managing personnel has a significant and beneficial effect on productivity. Employee productivity at PNM Jonggol Branch 1&2 increases in direct proportion to the leader's skill in fostering an enabling work environment. The current research also showed that work motivation has a significant positive effect on productivity. The productivity of workers at PNM Jonggol Branch 1 and 2 rises in tandem with the company's efforts to inspire them to do their best. Furthermore, the results showed that the impact of leadership style and job motivation together was substantial. Leadership that inspires and motivates employees can have a significant impact on productivity in the workplace.
Pengaruh insentif pajak dan layanan pajak terhadap persepsi dan kepatuhan wajib pajak Sitorus, Riris Rotua; Tambun, Sihar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/5sp29551

Abstract

The Indonesian government provides tax incentives during Covid-19 and opens online and more intensive tax services, hoping to serve taxpayers well during Covid-19. This study aims to prove the effect of tax incentives and tax services on the perception and compliance of taxpayers (WP). Two models are tested: the development of tax incentives and benefits on taxpayer perceptions. Second, the impact of tax incentives, tax services, and taxpayer perceptions on taxpayer compliance. A sample of 300 respondents from the MSME sector who received the benefits of tax incentives and services during covid 19 in Jakarta. Analysis using structural equation modeling. The results prove that tax services are established to impact taxpayer perceptions. Then, tax incentives, tax services, and taxpayer perceptions are proven to affect taxpayer compliance—tax services indirectly on taxpayer compliance through taxpayer perceptions. The results of this study recommend that the priority strategies to improve taxpayer compliance are improving tax services, education, and socialization to taxpayers so that they have a good perception of taxes and, finally, providing tax incentives.
Pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening Puri, Ellisa Tiara; Lisiantara, G. Anggana
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

Company value is an important factor for investors and creditors in assessing the suitability of a company as a place to invest capital or a source of debt. Company value can be influenced by various factors. This research aims to examine the effect of profitability and liquidity on company value through capital structure. This research was conducted using a quantitative approach. The population of this research is manufacturing companies from the consumer goods industrial sector listed on the Indonesia Stock Exchange in 2019–2021. The sample in this study was determined using a purposive sampling technique, so a sample of 113 companies was obtained. The data in this research uses secondary data from the website www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis techniques with SPSS. This research shows the results that ROA has no effect on PBV, CR has an effect on PBV, ROA has an effect on DER, CR has no effect on DER, DER has an effect on PBV, ROA has an effect on PBV through DER, and CR has an effect on PBV through DER.
Analisis kinerja bank pemerintah sebelum dan selama pandemi covid-19 wahyuni, Iis
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

State-owned banks are able to provide nearly 50 percent of the net profit of the entire national banking sector. However, the Covid-19 pandemic that hit the face of the earth in early 2020 turned the development of the Indonesian government Bank upside down. As a result of this outbreak, state-owned banks experienced several problems, namely arrears in payments from customers, increased credit exposure, and decreased levels of liquidity, solvency and profitability. This study aims to examine differences in Third Party Funds (DPK), credit risk (NPL), liquidity (LDR), and profitability (ROA) of state-owned banks before and during the COVID-19 pandemic. This study used a comparative quantitative method with analytical techniques using the paired sample t-test and the Wilcoxon signed ranks test with the classical assumption test. The sampling technique used purposive sampling, then obtained 4 research samples, including Bank BRI, Bank Mandiri, Bank BNI, and Bank BTN. This study uses secondary data in the form of quarterly financial reports of government banks listed on the Indonesia Stock Exchange for the 2018-2021 period. The results of this study indicate that Third Party Funds (DPK), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA) all experienced significant differences during the 2018–2019 period before the COVID-19 pandemic significant differences occurred during the COVID-19 pandemic (2020–2021).
Analisis manajemen risiko pada zona integritas di Balai Pengembangan Kompetensi PUPR Wilayah VI Surabaya Emilda, Dwi Putri; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
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 examine the risk management process in the integrity zone at the PUPR Region VI Competency Development Center Surabaya and the factors that influence it. This research is a qualitative research with a case study approach. Data collection was carried out through interviews with seven informants selected using purposive sampling. The results showed that the risk management process in the integrity zone at the PUPR Region VI Competency Development Center in Surabaya was at the risk defined stage. This shows that strategies and regulations already exist and are communicated and risk appetite has been established, but risk identification is still limited. Factors that influence the risk management process in the integrity zone at the PUPR Region VI Competency Development Center in Surabaya are communication, understanding of risk management, work culture, leadership commitment, motivation and consistency.
Analysis of assets structure, net profit margin and current ratio to capital structure Hertina, Dede; Fahrezi, Irgie Yudha
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): 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 asset structure, net profit margin, and current ratio on the capital structure of telecommunications companies listed on the Indonesia Stock Exchange. The analysis used in this research is multiple regression analysis. The sample used in this study were 6 telecommunications companies listed on the Indonesia Stock Exchange, the data collection period was 2016-2020. This research method uses multiple regression analysis with a significant level of 5%. The results show that simultaneously the asset structure, probability, current ratio has a significant effect on telecommunication companies listed on the IDX for the 2016-2020 period and partially the asset structure has a positive effect on the company's capital structure, the probability value has a positive effect on the capital structure. current ratio has no effect on the structure of telecommunications companies on the IDX for the 2016-2020 period.
Pengaruh literasi keuangan dan perilaku keuangan terhadap keputusan investasi Kurniawan, Reza; Wahidah, Winda Nur
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 analyze financial literacy, financial behavior, and investment decisions and determine the effect of financial literacy and financial behavior on investment decisions in active students of the Faculty of Economics, Nurtanio University, Bandung, class of 2018–2019. The sample collection technique uses purposive sampling. The number of respondents in this study was 140. This type of research uses a quantitative approach that is descriptive and associative. The tool used in this research is a multiple linear regression test. The results showed that financial literacy, financial behavior, and investment decisions of active students at the Faculty of Economics, University of Nurtanio Bandung, had a good category, and financial literacy had a positive and significant effect on investment decisions. Financial behavior had a positive and significant effect on investment decisions, as well as financial literacy and financial behavior having a positive and significant effect on investment decisions. This means that the better the financial literacy and financial behavior, the better the investment decisions will be.
Pengaruh keselamatan dan kesehatan kerja (k3) terhadap kinerja karyawan divisi usaha sarana produksi peternakan Koperasi Serba Usaha Tandangsari Indra, Nurhayat; Sumaryana, Fitriana Dewi; Abdulloh, Muhtar Sahid
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 Business Division of Animal Husbandry Production Facilities at KSU Tandangsari experiences fluctuations in income, the percentage of income attainment, employee productivity, and the percentage of achieving ideal productivity per employee, which tends to decrease every year, which indicates problems in business management based on problematic employee performance. This study aims to examine the effect of occupational safety and health on employee performance, both partially and simultaneously, so that any efforts can be formulated that can improve employee performance in the future through existing variables. The method used is a quantitative research method using a descriptive and verification approach. The population of this study were employees of the Livestock Production Facility Business Division at KSU Tandangsari. This study used a saturated sampling technique with 13 respondents. The analytical method used is multiple linear regression analysis and hypothesis testing. Based on the results of the study, it can be concluded that work safety, occupational health, and employee performance in the Animal Husbandry Production Facilities Business Division are in the sufficient category. Then occupational safety and health have no significant effect on employee performance, either partially or simultaneously. So that effective efforts cannot be made to improve employee performance through occupational safety and health.
Pengaruh strategi marketing gamifikasi dan neuromarketing melalui User Interface (UI) aplikasi terhadap loyalitas konsumen Gifhary, Muhammad Naufal; Hermina, Nurul
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i10.3712

Abstract

Digitalization has brought great changes and affected people's activities, and the convenience provided by digitalization makes people switch to everything digital. The purpose of this study is to analyze the effect of gamification and neuromarketing marketing strategies through User Interface (UI) applications on consumer loyalty. The research method used is quantitative method. Based on the results of this study, it can be concluded that gamification and neuromarketing simultaneously have a significant effect on Shopee marketplace Consumer Loyalty. Neuromarketing partially has a positive and significant effect on Shopee marketplace Consumer Loyalty. Gamification partially has a positive and significant effect on Shopee marketplace Consumer Loyalty. Based on the research, it can be concluded that this research variable strengthens the existing theory in previous journals about the effect of gamification and neuromarketing on independent variables, especially consumer loyalty.

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