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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
 133   134   135   136   137 
Upaya mewujudkan Sustainable Development Goals (SDGs) di Indonesia melalui optimalisasi manajemen celah pajak pada perusahaan energi Setiawan, Audita
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how energy tax loopholes in Indonesia can be a solution for mandatory companies such as energy companies to minimize the tax burden borne but still comply with applicable tax regulations. Descriptive research is research used by researchers in this study. Researchers describe facts, data, and information obtained from literature studies such as books, and journals to research results related to the research topic. In this study, it is explained that some several impacts or effects are felt when the company as a taxpayer takes illegal actions such as tax evasion in tax planning. One of them is very influential on the tax funds received by the government which will be used to carry out sustainable development in Indonesia. Therefore, companies need to increase their knowledge of tax provisions so that they can find legal solutions to minimize the tax burden they bear, such as through loopholes and various fiscal and tax policies by the government such as tax allowances and tax holidays. Through this solution, it is hoped that the company will not feel burdened by its tax burden so that sustainable development in Indonesia can be realized.
Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, kesadaran pajak, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM Utami, Intan; Suwarti, Titiek; Masdjojo, Gregornius N
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/a4jzz820

Abstract

One way to maximize tax revenue is that the DGT applies a self-assessment system. Indicators that need to be improved by taxpayers, including MSME actors, are knowledge of taxation, including tax calculations related to their business activities, as well as knowledge of the tax consequences of tax violations. To examine how the influence of information, socialization, knowledge, and tax sanctions on taxpayer compliance in micro, small and medium enterprises (MSMEs) in Semarang City, is the aim of this research. Semarang City MSME taxpayers became participants in this study. The data collection method was carried out by distributing questionnaires (Likert scale). Regression analysis using the SPSS 22 application was used as a data analysis method. The results of this study indicate that tax knowledge, tax socialization, and tax awareness simultaneously have a positive effect on tax obligations. This shows that the greater the knowledge, socialization, and awareness of taxes, the greater the MSME tax compliance. While the sanction variable has no effect on taxation, taxpayer compliance. This means that in this study, the taxpayer believes that tax sanctions are only limited to regulations.
Pengaruh mekanisme corporate governance, audit tenure, dan kualitas audit terhadap nilai perusahaan Sari, Kiki Evita Kenada; Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i1.3730

Abstract

This research needs to be done to review the value of a good company in the presence of several factors. These factors include good corporate governance: managerial ownership, independent commissioners, institutional ownership, audit tenure, audit committee, and audit quality. The purpose of this study is to examine the effect of corporate governance mechanisms on firm value, with firm size, leverage, and profitability as control variables. All manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021 are the population of this study. The sample selection applied purposive sampling and obtained 393 data. Multiple linear regression analysis was used in this study. The results showed that there is an effect of managerial ownership, independent commissioners, and audit tenure on firm value. Meanwhile, institutional ownership, audit committee, and audit quality have no effect on firm value. Furthermore, all control variables affect firm value.
Pengaruh manajemen kinerja terhadap peningkatan kinerja pengelola di UPTD BBIAT Kota Cimahi Mansur, Ahmad; Susilawati, Susilawati; Suryaman, Warman
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

Performance is an achievement of the success or failure of organizational goals that have been set Information about organizational performance is a very important thing that is used to evaluate whether the performance process carried out by the organization so far is in line with the expected goals or not. In government agencies, the need is not much different. This study was conducted with the aim of examining the effect of performance management on the performance of managers in the Regional Technical Implementation Unit (UPTD) in Cimahi City. The research method used by researchers is descriptive and verification research. The number of samples studied was 30 people using saturated samples. Data analysis using simple linear regression analysis. From the results of data analysis conducted, it is proven that performance management can positively affect the performance of managers at the UPTD Freshwater Fish Seed Center (BBIAT) Cimahi City. The findings of this study are that there is an effect of performance management on the performance of managers at UPTD BBIAT Cimahi city, while the magnitude of the influence of the performance management variable is 0.776 or 77.6%, and the remaining 22.4% is influenced by other factors.
Pengaruh strategi pemasaran terhadap kepuasan pengunjung River Tubing Lembah Niti Setiawan, Agus Dadan; Surtiani, Ani; Dzulfikar, Irfan
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 purpose of this study was to analyze the role of the marketing mix strategy in influencing visitor satisfaction in River Tubing, Niti Valley, Subang Regency. This research uses a quantitative approach, with an explanatory survey method. Determination of the sample was calculated using the Slovin formula from the population, namely the average monthly visitor at the River Tubing Lembah Niti (PT. Sari Ater) tourist attraction, namely 996 with an error rate of 10%, so that the sample in this study was 91 respondents. Methods of data analysis using simple linear regression analysis by testing the hypothesis t test. The results of the study concluded that the variable marketing mix has an effect on visitor satisfaction in River Tubing, Niti Valley, Subang Regency. The magnitude of the influence of the marketing mix is 0.790 or 79 percent, and the remaining 21 percent is influenced by other factors.
Pengaruh bauran pemasaran jasa terhadap loyalitas pelanggan Santiara, Eksa
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

The current development of the business world is very dynamic and challenging, especially the development of the service industry sector, which is experiencing major challenges at this time. The increase in star-rated hotel occupancy in the city of Bandung has increased sharply. This study aims to determine consumer responses to the Marketing Mix and the magnitude of influence of the Marketing Mix on Customer Loyalty. The method used in this research is descriptive, which includes factor analysis, reliability, descriptive statistics, correlations, and regression. Direct data was obtained by distributing questionnaires to 150 hotel customer respondents. From the research results, it is known that the respondents' response that the Service Marketing Mix is one of the variables that can influence customer loyalty
Pengaruh modal kerja terhadap profitabilitas pada perusahaan go publik di bursa efek indonesia tahun 2017-2021 Rahayu, Nofa Asmi; Chairiyaton, Chairiyaton
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): 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.v4i12.2050

Abstract

Net profit is an illustration of the success of a company in managing its working capital. In its management, it can be seen as a form of whether or not the use of working capital in the company is effective. The purpose of this study was to determine the effect of working capital on profitability in companies that went public on the Indonesia Stock Exchange. Case study at (PT. Bank Syariah Indonesia). In this case the variables used are Working Capital Turnover, Accounts Receivable Turnover, and Cash Turnover. The sample used is data obtained from the Annual Financial Report of PT. Indonesian Islamic Bank. For 5 Years (2017-2021). The test results from this study first obtained a result of 0.161, it was concluded that working capital turnover had no significant effect on profitability. Furthermore, the second test results obtained that is equal to 0.831 so that it can be concluded that Accounts Receivable Turnover has no significant effect on Profitability. Then the third test results obtained results of 0.165 thus concluded that Cash Turnover has no significant effect on profitability.
The Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage Terhadap Manajemen Laba Suratman, Sasa S; Adha Minaryanti, Annisa; Yuanda, Hilke Dwi Putri
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

Manager in company with high levels of leverage and high risk, have the possibility to do earnings management to increase the trust of external parties or in this case are investors and the public. This research aims to determine the effect of Institutional Ownership, managerial ownership and Leverage as measured by the debt to asset ratio partially on Real Activity Manipulation and the impact of Real Activity Manipulation on Earnings Management. The research method used is descriptive verification method. The population of this research were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018. The research sample selection method is based on a purposive sampling method with a total of 9 companies that suit the criteria. Data analysis techniques used in this study are the classic assumption test, multiple linear analysis, simple linear analysis and hypothesis testing. Institutional ownership, managerial ownership, and leverage have no effect on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period.
Local Culture Is Able To Bring In Foreign Tourists Mariana Febrianti, R. Adjeng; Rizki Putra, Muhammad Nazhif
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2820

Abstract

Pacitan is a coastal area with a small area of ​​rice fields, so many residents whose livelihoods are not farmers. The women spend more of their days and spare time with batik. The beauty of nature has inspired various decorations and motifs of Pacitan Batik, which are full of biological symbols. The typical Pacitan motifs are pace fruit or noni and sea coral. The classic batik made in Pacitan is now in danger of extinction because the batik artisans have entered an old age and regeneration has not yet matched the results. This research purposes to determine creativity effect and product innovation on customer satisfaction. The technique used in this study is multiple linear analysis with a sample of 90 respondents. The results in this study obtained a score of 54.2%, this score indicates that there is an influence between the variables of creativity and product innovation on customer satisfaction. This study is proposed to emphasize the importance of creativity and innovation skills in product development, especially in the batik industry in the city of Pacitan, East Java Province.
Evaluasi sistem pengendalian internal pada proses pengelolaan dan penyebarluasan data dan informasi geospasial pada badan ABC Satyarini, Erning Ditta Dyah; Harahap, Siti Nurwahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.2827

Abstract

The Geospatial Information Agency, as a government agency, is required to ensure that they have achieved their objectives and carried out their duties and functions; adequate internal control is needed. The internal control system must be able to control operational activities so as to minimize the risks that may occur. The purpose of this study is to evaluate the application of internal control in the process of managing and disseminating geospatial data and information at the Geospatial Information Agency. This research uses the COSO Integrated Internal Control 2013 framework as an internal control evaluation tool. This research only evaluates two components, namely the risk assessment component and the control activity component, along with the principles in them. The research method used is a case study approach through interviews, observations, and document reviews. The result of this study is that ABC Agency has conducted a risk assessment at the operational level but has not conducted a risk assessment at the organizational level. The risk identification that has been done has not considered fraud factors. Control activities have been carried out in accordance with the results of the risk assessment, but there are still controls that are not effective, so additional controls need to be carried out.

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