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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 motivasi kerja, budaya organisasi dan kepemimpinan terhadap kinerja pegawai Bank Kalsel Cabang Paringin Rifani, Muhammad; Sutrisno, Sutrisno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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.v4i7.4895

Abstract

Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan jumlah populasi 51 orang, sampel 51 orang dengan teknik sampel sensus dan teknik analisis data dengan instrumen penelitian Validitas, Reliabilitas, Asumsi Klasik dan menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa motivasi kerja, budaya organisasi dan kepemimpinan berpengaruh signifikan secara simultan terhadap kinerja pegawai Bank Kalsel Cabang Paringin. Motivasi Kerja, Budaya Organisasi dan Kepemimpinan berpengaruh signifikan secara parsial terhadap Kinerja Pegawai Bank Kalsel Cabang Paringin dan variabel yang berpengaruh dominan terhadap Kinerja Pegawai Bank Kalsel Cabang Paringin adalah Budaya Organisasi. Nilai R2 sebesar 0,503 yang berarti besarnya variasi kontribusi seluruh variabel bebas terhadap variabel yang bergantung padanya sebesar 50,3% sedangkan sisanya sebesar 49,7% dijelaskan oleh alasan lain di luar penelitian ini.
Pengaruh karakteristik individu, pemanfaatan teknologi informasi dan self efficacy terhadap kinerja pegawai dinas kependudukan dan pencatatan sipil Kabupaten Balangan Fahruni, Fahruni; Kosasi, Lanny Purnama
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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.v4i8.4896

Abstract

Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan populasi sebanyak 52, sampel 52 orang dengan teknik sampel sensus dan teknik analisis data dengan instrument penelitian Validitas, Reliabilitas, Asumsi Klasik dan menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Karakteristik Individu, Pemanfaatan Teknologi Infomasi dan Self Efficacy berpengaruh signifikan secara simultan terhadap Kinerja Pegawai Dinas Kependudukan dan Pencatatan Sipil Kabupaten Balangan. Karakteristik Individu, Pemanfaatan Teknologi Infomasi dan Self Efficacy berpengaruh signifikan secara parsial terhadap Kinerja Pegawai Dinas Kependudukan dan Pencatatan Sipil Kabupaten Balangan dan Variabel yang berpengaruh dominan terhadap Kinerja Pegawai Dinas Kependudukan dan Pencatatan Sipil Kabupaten Balangan Provinsi Kalimantan Selatan adalah Pemanfaatan Teknologi Infomasi. Nilai adjusted R2 sebesar 0,538 yang berarti besarnya variasi sumbangan seluruh variabel bebas terhadap variabel terikatnya adalah 53,8% sedangkan sisanya 46,4% dijelaskan oleh sebab lain diluar dari penelitian ini.
Pengaruh kualitas pelayanan surat keterangan catatan kepolisian, perilaku individu dan dampak program unggulan Direktorat Intelkam Polda Kalsel terhadap kepuasan masyarakat di Kota Banjarmasin Aditya, Oky Chandra; Karsudjono, Anthonius Junianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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.v4i8.4897

Abstract

Tujuan penelitian untuk mengetahui dan menganalisis pengaruh signifikan dari variabel kualitas pelayanan surat keterangan catatan kepolisian, perilaku individu dan dampak Program Unggulan Direktorat Intelkam Polda Kalimantan Selatan secara simultan dan parsial terhadap kepuasan masyarakat serta untuk mengetahui dan menganalisis pengaruh dominan terhadap kepuasan masyarakat Di Kota Banjarmasin.Populasi dan sampel  100 orang responden. Jenis data kuantitatif dengan analisis regresi berganda.Hasil penelitian diketahui  Kualitas pelayanan surat keterangan catatan kepolisian, perilaku individu dan dampak Prgram Unggulan Direktorat Intelkam Polda Kalimantan Selatan berpengaruh signifikan secara simultan terhadap kepuasan masyarakat Di Kota Banjarmasin. Kualitas pelayanan surat keterangan catatan kepolisian, perilaku individu dan dampak Prgram Unggulan Direktorat Intelkam Polda Kalimantan Selatan berpengaruh signifikan secara parsial terhadap kepuasan masyarakat Di Kota Banjarmasin. Program Unggulan Direktorat Intelkam Polda Kalimantan Selatan berpengaruh dominan terhadap kepuasan masyarakat Di Kota Banjarmasin.
Pengaruh sistem prosedur, sarana prasarana dan disiplin kerja terhadap kepuasan masyarakat pada UPTD Puskesmas Baru Kecamatan Dusun Selatan Kabupaten Barito Selatan di Buntok Wahyuni, Wahyuni; Ritawaty, Noor
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.v6i2.4898

Abstract

The purpose of this study was to determine the effect of procedure systems, infrastructure and work discipline on community satisfaction in UPTD Puskesmas Baru, Kecamatan Dusun Selatan in Kabupaten Barito Selatan. This research method is quantitative, data obtained by distributing questionnaires. The population in this study were UPTD Puskesmas Baru patients Kecamatan Dusun Selatan South Barito Regency. The sample is 65, the analysis technique uses the Community Satisfaction Index and Multiple Linear statistical methods as measured using PSPP software. The results of this study from the results of the calculation of the Community Satisfaction Index found that the service quality of UPTD Puskesmas Baru, Dusun Selatan Subdistrict, South Barito Regency is B or rated as Good. The results of this study indicate that the variable System Procedure on Community satisfaction does not have a significant effect and the variable Infrastructure, Work Discipline has anmany effect on community satisfaction at UPTD Puskesmas Baru, Dusun Selatan Subdistrict, South Barito Regency.
Analisis faktor-faktor yang mempengaruhi pengelolaan manajemen logistik terhadap kinerja anggota Ditsamapta dalam menjaga Kamtibmas Wilayah Polda Kalimantan Selatan Gunawan, Azis; Soegiri, Hary
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.v6i2.4899

Abstract

The purpose of the study was to determine and analyze logistical factors such as human resources, transportation, distribution center locations, product availability and communication simultaneously and partially on the performance of members and the dominant influence of these independent variables on the performance of members of the Ditsamapta Polda South Kalimantan in Maintaining Kantibmas Regional Police South Kalimantan. Population and sample of 67 respondents are members of Ditsamapta. Types of quantitative data with multiple regression analysis.The results showed that logistical factors such as human resources, transportation, distribution center location, product availability and communication had a simultaneous significant effect on the performance of members, then logistical factors such as human resources, transportation, distribution center location, product availability and communication had a partially significant effect on the performance of members and logistical factors such as product availability have a dominant effect on the performance of members of the Ditsamapta Polda South Kalimantan in Maintaining Kamtibmas for the Regional Police of South Kalimantan.
Pengaruh tingkat pendidikan, tekanan pekerjaan dan kualitas SDM terhadap kinerja pegawai pada Dinas Pendidikan dan Kebudayaan Kabupaten Balangan Rakhman, Deddy; Kadir, Abdul
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.v6i2.4900

Abstract

The purpose of the study was to determine and analyze the effect of education level, job pressure and quality of human resources simultaneously and partially on employee performance, to determine and analyze the influence between variables of education level, job pressure and quality of human resources which had a dominant influence on employee performance at the District Education and Culture Office. Balangan. This research is based on the type of data, it is an associative research with a quantitative paradigm and statistical calculations using the SPSS program, while for the population and sample, 89 people consist of ASN and Honorary employees at the Education and Culture Office of Balangan Regency. The results showed that the level of education, work pressure and the quality of human resources simultaneously significantly affect the performance of employees at the Department of Education and Culture of Balangan Regency. Education level, job pressure and quality of human resources have a significant effect partially on employee performance at the Education and Culture Office of Balangan Regency and the quality of HR has a dominant influence on employee performance at the Balangan Regency Education and Culture Office.
Analisis reaksi pasar saham terhadap peristiwa pandemi covid 19 di Indonesia tahun 2021 (Studi pada perusahaan indeks sektor pertambangan Bursa Efek Indonesia) Noor, M. Fajerian; Lumanauw, Meiske Kristin
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.v6i1.4901

Abstract

This research aims to examine the stock market reaction to information about the second spike in COVID-19 cases, especially stock prices and trading volume. The research uses an event study approach. The research sample is mining sector index issuers on the Indonesia Stock Exchange in 2021. Historical data uses stock price and trading volume data from 90 days before (T-90) the peak of the second spike in COVID-19 in Indonesia until 90 days after the peak (T+ 90). Based on the analysis, the results obtained: (1) there is no significant difference in abnormal returns between the periods before and after the 2nd peak of COVID-19 in Indonesia (2) there is no significant difference in security return variability between the periods before and after the 2nd spike peak COVID-19 in Indonesia, and (3) there were no significant differences in the mining sector index shares in phase 2 of the peak of COVID-19 cases in Indonesia.
Pengaruh kompensasi dan kompetensi tenaga pelatih terhadap kinerja tenaga pelatih dan motivasi sebagai variabel intervening di UPTD BLK Barito Kuala Rahayu, Sri; Surachmad, Surachmad
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.v6i1.4902

Abstract

This study aims to explain the effect of compensation and competence on the motivation of the trainers and the effect of compensation, competence and motivation on the performance of the trainers. This research was conducted at UPTD BLK Barito Kuala and the population in this study were trainers. The sample used is total sampling, namely all 32 trainers. Methods of data collection using a questionnaire via google form. The data analysis technique used is Path Analysis with the Smart PLS 3.0 application. The results of this study indicate that compensation has a positive and significant effect on the motivation of the trainers, competence has a positive and significant effect on the motivation of the trainers, compensation has a positive and significant effect on the performance of the trainers. While competence has no effect on the performance of the trainers, motivation has no effect on the performance of the trainers and motivation is not able to mediate the effect of compensation and competence on the performance of the trainers.
Analisis pengaruh ukuran perusahaan dan fee audit terhadap kualitas audit Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): 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/pzrsfg86

Abstract

This research aims to analyze the influence of company size and audit fees on audit quality in companies listed on the Jakarta Islamic Index (JII). The study utilizes secondary data obtained from official sources, including the Stockbit website (www.stockbit.com) and the Indonesia Stock Exchange (BEI) website (www.idx.co.id). Additional references from relevant journals are also used to support the research. The population of this study includes all companies listed on the Jakarta Islamic Index during the 2020–2023 period. The research sample is selected using a purposive sampling technique, comprising 8 companies observed over 4 years (2020–2023), resulting in 32 data points. The data analysis is conducted using logistic regression with the assistance of the SPSS program. Logistic regression is a statistical technique used to model the relationship between one or more independent variables (predictors) and a categorical dependent variable. The test results reveal the following findings (1) Company size has a partially negative effect on audit quality. (2) Audit fees have a partially positive effect on audit quality. This research provides insights into how company characteristics and audit-related factors influence audit quality in the context of Islamic-indexed companies in Indonesia.
Evaluasi dan optimalisasi sistem informasi akuntansi pencatatan dan pelaporan keuangan pembayaran SPP Siswa di SMK Taman Wisata Cileungsi: Menuju sistem yang lebih efisien dan efektif Amalia, Fathia Nur; Indarsari, Aisyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): 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.v7i2.4925

Abstract

This study aims to create a more efficient and effective system, focusing on the accounting system for recording and reporting student tuition payments at SMK Taman Wisata Cileungsi. The goal is to analyze the implementation of the current accounting system. The method used is a qualitative approach, where the researcher serves as the main instrument. Data collection was carried out purposively and snowball, with triangulation as a data collection technique, and qualitative analysis that emphasizes meaning rather than generalization. Based on observations, SMK Taman Wisata Cileungsi is one of the Private Vocational High Schools in Cileungsi that still uses a manual system for recording and reporting tuition payments, although the data is backed up automatically at the end of each day. One source stated that "the data stored is very safe in the system." The conclusion of the study shows that evaluation and optimization of the accounting information system are needed to improve efficiency and effectiveness in recording and reporting student tuition payments, by identifying several problems, such as data inaccuracy, length of processing time, and difficulty in accessing information.

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