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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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Buyer Attraction Strategy: The Role of Quality and Design in the Cibaduyut Leather Shoe Industry Praptika Jaya, Adi; Johan, Ahmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/fairvalue.v7i3.5263

Abstract

This study aims to analyze the influence of product quality and product design on consumer purchasing decisions of shoes in Cibaduyut. Product quality that includes aspects of durability, comfort, and materials used, and attractive and innovative product design are considered the main factors that influence consumer preferences in choosing shoes. This study uses a quantitative method with data collection techniques through questionnaires distributed to shoe consumers in Cibaduyut. The data obtained were analyzed using a linear regression test to determine the extent to which product quality and product design influence purchasing decisions. The results of the study indicate that product quality and product design have a positive and significant influence on purchasing decisions. Consumers are more likely to choose shoes that have high quality and attractive designs according to fashion trends. Therefore, business actors in Cibaduyut need to continue to improve product quality and innovate in design to meet consumer preferences and increase competitiveness in the market.
Pengaruh kepercayaan, kepuasan dan pengalaman pelanggan terhadap loyalitas pelanggan pada pengguna Shopee Food Yellow Ricebox di Kota Bandung Sondari, Tanty
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/fairvalue.v7i2.5279

Abstract

Online service providers are required to provide a good purchasing experience to keep customers loyal. Companies need to have characteristics that can create comfort and encourage repeat purchases. Customer loyalty is influenced by several factors, including trust, satisfaction, and experience. This study aims to analyze the effect of trust, satisfaction, and experience on customer loyalty of Shopee Food Yellow Ricebox users in Bandung City. This research uses quantitative methods, descriptive analysis, verification. The data collection technique was carried out by distributing questionnaires to 127 respondents, namely consumers who have used shopee food yellow ricebox purchases. The results of this study indicate that trust (X1) has a significant effect on Customer Loyalty (Y) Satisfaction (X2) has a significant effect on Customer Loyalty (Y) and Experience (X3) has a significant effect on customer loyalty (Y). This research is expected to be able to contribute to science, especially in the field of marketing management, besides that it is expected to be a reference for further researchers and parties who have an interest in striving to increase customer loyalty.
Impact of leverage, firm size, and audit committees on financial reporting quality: Sri-Kehati Saraswati, RR. Sri
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/fairvalue.v7i2.5289

Abstract

Financial statements are an important tool for providing information about a company’s financial management, which supports stakeholders in making informed decisions. To achieve this goal, financial statements must comply with accounting standards and exhibit attributes such as accuracy, comparability, and transparency. This study investigates the impact of leverage, firm size, and audit committee characteristics—including the number of members, frequency of meetings, and financial expertise—on the financial reporting quality of non-financial public companies listed in the SRI-KEHATI Index from 2016 to 2023. Using purposive sampling, this study analyses 72 observation datas from nine companies over eight years, using panel data regression analysis through EViews 12. The results show that while leverage, firm size, and audit committee membership do not significantly affect financial reporting quality, the frequency of audit committee meetings and the number of financial experts on the committee negatively affect financial reporting quality. These findings underscore the need for careful consideration of audit committee practices to improve financial reporting quality.
Pengaruh independensi auditor, pengalaman kerja auditor, kompetensi auditor dan tekanan anggaran waktu terhadap kualitas audit Savitri Dewi, Lely; Katuruni, Innas Susantira; Rubianti, Nur Fitria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/fairvalue.v7i3.5291

Abstract

This study aims to examine the extent of the influence of auditor independence, auditor work experience, auditor competence, and time budget pressure on audit quality at the Public Accounting Firm (KAP) in Bandung City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to auditors who work at the KAP. The variables studied include independence, work experience, competence, and time budget pressure, with audit quality as the dependent variable. The test results show that partially, each variable of independence, work experience, competence, and time budget pressure has no significant effect on audit quality. However, the simultaneous test results prove that the four variables together have a significant effect on audit quality. This finding shows that audit quality is not determined by one factor alone, but by a combination of several factors that support each other. Therefore, improving audit quality can be achieved through strengthening the synergy between technical competence, experience, independence, and auditor time management in the audit implementation process.
Pengaruh kebijakan dividen dan beban pajak tangguhan terhadap nilai perusahaan dengan return saham sebagai variabel moderasi Pernita, Dita; Ismanto, Juli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/fairvalue.v7i3.5145

Abstract

The purpose of this study is to analyze the effect of dividend policy and deferred tax burden on firm value and stock returns. For the years 2020–2023, this study aims to examine the determinants that influence changes in firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange. A total of 10 companies were used as research samples over a four-year period, resulting in 40 data samples. For equations I and II, panel data regression analysis was used using a fixed effect regression model. Using the EViews13 program, a purposive sampling approach was used to test the hypothesis. The results showed that H1 Dividend Policy and Deferred Tax Burden both have an impact on firm value simultaneously, H2 Dividend Policy and H3 Deferred Tax Burden have no impact on firm value, and the MRA test showed that H4 Stock Returns cannot moderate the effect of Dividend Policy on Firm Value while H5 Stock Returns can moderate the effect of Deferred Tax Burden on Firm Value.
Analisis kualitas pelayanan dan kepuasan masyarakat terhadap pelayanan pegawai administrasi kependudukan di Kantor Desa Situsari Juliyana, Juliyana; Nuryanto, Nuryanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/br2n4t50

Abstract

Penelitian ini bertujuan untuk mengevaluasi kualitas layanan administrasi bagi masyarakat dan mengukur kepuasan masyarakat terhadap layanan yang diberikan oleh staf di Kantor Desa Situsari, Kecamatan Cileungsi, Kabupaten Bogor. Dengan menggunakan pendekatan kualitatif dengan analisis deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Analisis dilakukan dengan menggunakan model interaktif Miles & Huberman dan analisis kesenjangan berdasarkan dimensi SERVQUAL. Temuan penelitian ini mengungkapkan bahwa terdapat tantangan signifikan dalam kualitas layanan pada dimensi tangible, terutama terkait keterbatasan sumber daya fisik dan peralatan operasional yang kurang memadai. Selain itu, masih diperlukan peningkatan dalam hal kecepatan dan kemudahan layanan agar sesuai dengan harapan masyarakat. Disarankan adanya strategi perbaikan untuk meningkatkan pelayanan, pengembangan sumber daya manusia aparatur pemerintah, modernisasi sistem pemberian pelayanan, dan evaluasi pelayanan secara berkesinambungan. Penerapan strategi ini dimaksudkan untuk meningkatkan kualitas pelayanan pengelolaan kependudukan dan memenuhi harapan masyarakat setempat terhadap pelayanan pegawai di Desa Situsari.
Peran strategi pemasaran dan pengembangan usaha dalam meningkatkan loyalitas pelanggan depot air minum isi ulang sadar qua Hamdani, Salma Rihhadatul ‘Aisy; Permata, Widiana Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/cgvdz526

Abstract

Penelitian ini bertujuan untuk mengetahui pemasaran dan pengembangan usaha dalam meningkatkan loyalitas pelanggan yang diterapkan oleh Depot Air Minum Isi Ulang Sadar Qua. Penelitian ini menggunakan metode penelitian deskriptif kualitatif untuk menentukan peran strategi dan pengembangan usaha dalam meningkatkan loyalitas pelanggan Depot Air Minum Isi Ulang Sadar Qua. Penelitian ini melibatkan 10 responden, terdiri dari pemilik, 2 karyawan, dan 7 pelanggan tetap Depot Air Minum Isi Ulang Sadar Qua. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Data yang terkumpul yang dianalisis secara deskriptif dengan pendekatan kualitatif. Hasil wawancara menunjukkan bahwa peran strategi dan pengembangan usaha dalam meningkatkan loyalitas pelanggan Depot Air Minum Isi Ulang Sadar Qua sangat baik. Ini dibuktikan dengan produk berkualitas tinggi, aman, dan sehat yang dijual oleh Depot Air Minum Isi Ulang Sadar Qua, harga terjangkau, dan pengemasan yang praktis dan aman, promosi sudah efektif. Peningkatan pendapatan, Peningkatan Jumlah Pelanggan Depot air minum isi ulang Sadar Qua dilakukan melalui promosi, Peningkatan kualitas produk dengan penerapan yeknologi pengolahan air yang lebih baik, peningkatan kualitas sumber daya manusia (SDM) di Depot air minum isi ulang Sadar Qua menunjukkan bahwa pelatihan dan pengembangan karyawan memiliki dampak yang baik terhadap kinerja dan kualitas layanan yang diberikan dan dapat meningkatkan loyalitas pelanggan.
The effect of market sentiment on stock performance with profitability as a moderating variable Hutabarat, Francis; Leri Santoso Hutasoit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/fairvalue.v7i3.5308

Abstract

This study investigates the impact of market sentiment on stock performance, with a particular focus on the moderating role of firm profitability. Utilizing a quantitative causal research design, the analysis is based on a sample of small- and mid-cap companies listed on the Indonesia Stock Exchange from 2020 to 2023. Market sentiment is conceptualized as the collective investor psychology influencing trading behaviors and price movements, while profitability serves as a key financial indicator potentially moderating this relationship. Employing moderated regression analysis, the findings reveal that market sentiment significantly influences stock performance. Moreover, profitability exerts a significant moderating effect, such that the relationship between market sentiment and stock returns varies according to the firm’s profitability level. Specifically, market sentiment positively affects stock performance when profitability is low, but this effect turns negative when profitability is high. These results underscore the importance of integrating financial fundamentals with investor sentiment in explaining stock market dynamics. The study contributes to a deeper understanding of how intrinsic firm characteristics can shape the influence of behavioral factors on investment outcomes, offering practical insights for investors and portfolio managers in emerging markets.
Pengaruh beban kerja dan lingkungan kerja terhadap kinerja pegawai melalui Work-Life Balance sebagai variabel mediasi Panjaitan, Dicky Julius; Komari, Nurul; Daud, Ilzar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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/fairvalue.v7i3.5366

Abstract

In the midst of globalization and intense competition, organizations encourage employees to work harder, but this risks disrupting Work-Life Balance. This study aims to determine the effect of workload and work environment on performance, as well as the role of Work-Life Balance as a mediating variable at BAPENDA West Kalimantan Province. The approach used is quantitative, with primary and secondary data analyzed using SmartPLS 3.3.2. A Likert scale of 1-5 was used to measure statement items. The results showed that workload has a negative and significant effect on employee performance. This shows that the higher the perceived workload, the employee performance tends to decrease. In addition, Work-Life Balance significantly mediates (partially) the positive effect of work environment on performance. This finding confirms the importance of creating a work environment that supports work-life balance to improve the performance of ASN employees.
Pengaruh kualitas Sistem Informasi Akuntansi dan penerapan tata kelola perusahaan terhadap kualitas laporan keuangan pada perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2019-2023 Nurazizah, Gisfina; Wijayanti, Rini
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.v7i2.4929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas Sistem Informasi Akuntansi (SIA) dan penerapan tata kelola perusahaan terhadap kualitas laporan keuangan pada 38 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023, dengan menggunakan metodologi kuantitatif dan analisis regresi data panel menggunakan program Eviews 12. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kualitas Sistem Informasi Akuntansi (SIA) berpengaruh negatif dan signifikan terhadap kualitas laporan keuangan, sedangkan penerapan tata kelola perusahaan tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Secara simultan variabel Sistem Informasi Akuntansi (SIA) dan penerapan tata kelola perusahaan berpengaruh signifikan terhadap kualitas laporan keuangan sebesar 8,46% dan sisanya dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini.

Page 142 of 146 | Total Record : 1454

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