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Muhamad Ardi Nupi Hasyim
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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 1,422 Documents
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STRATEGI PERENCANAAN PEMBANGUNAN DALAM MENGEMBANGKAN POTENSI EKONOMI KOTA PEMATANGSIANTAR PROVINSI SUMATERA UTARA Nasution, Sri Wahyuni; Wahyuningsih, Yayuk Eko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.9 KB) | DOI: 10.32670/fairvalue.v4i2.655

Abstract

This study aims to look at planning strategies in developing economic potential in Pematangsiantar City, which is in the middle of North Sumatra Province and is the second largest city after Medan City with a distance of more than 128 Km. The entire administrative area is directly surrounded by the administrative area of Simalungun Regency. To review a necessary development plan, a strategy is needed to develop the potential as a source of regional income. The potential that is located in Pematangsiantar City is more conducive to its trade potential. This is due to the adjacent location and as a crossing route to the National Strategic Area (KSN) of Lake Toba, which acts as a supporter in tourism activities. As a city that may be on trade, Pematangsiantar has various historical beauties to visit. However, the main problem that occurs in the potential that exis in Pematangsiantar City consists of many residents living and the lack of natural resources that are utilized in managing their potential resources. a direct knowledge to find out some of the economic potential developed in creating a stable economy in this new normal. Thus we need a research method that uses qualitative and quantitative research, where this research conducts direct interviews from the relevant sources and conducts field observations and also through references that have been carried out by previous research. The results of the research and discussion carried out were obtained from observations from various relevant sources that showed a significant influence between the strategy of its economic potential and the development of its development planning to be stable. Based on several summary tables, it is known that it affects the population and the rate of growth of development infrastructure in Pematangsiantar City. In the end, entering the new normal requires a planning strategy to achieve stable and prosperous development
PENGARUH KEMAMPUAN KERJA PEGAWAI DAN KUALITAS PELAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT PADA SEKRETARIAT KECAMATAN SUSOH KABUPATEN ACEH BARAT DAYA Qibtiah, Faras Mariatul; Ertika, Yenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.388 KB) | DOI: 10.32670/fairvalue.v4i2.656

Abstract

Public service by the State Civil Apparatus (ASN) has now become a strategic issue, because the level of performance quality in public services will determine whether or not service to the community is good. This research was approached with quantitative descriptive data. This study aims to determine and explain the effect of employee work ability and quality of public services on community satisfaction at the Secretariat of Susoh District, Southwest Aceh Regency. The research variables are work ability (X1), service quality (X2) and community satisfaction (Y). The research method used is a quantitative method with associative type which explains the relationship between the independent variable and the dependent variable. The results of distributing questionnaires with the community who came to the Camat Office to take care of their interests, most of them gave positive answers both in terms of service.
PERANCANGAN SISTEM INFORMASI AKUNTANSI STANDAR SATUAN HARGA BARANG DI PEMERINTAH KOTA CIMAHI Oktavia, Erni; Hernawati, Euis; Kusumadiarti, Rini Suwartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 research was conducted to analyze and design a standard unit price informationsystem at the Regional Financial and Asset Management Agency (BPKAD) of the CimahiCity Government in order to simplify and streamline the time for preparing unit pricestandards as an important component of the RKA-SKPD. The problem factor found is thatthe process of recording important data related to the preparation of unit price standards iscarried out in a semi-computerized manner using Microsoft Excel, this poses a large risk ofdata loss and lacks effectiveness in managing important data. Therefore, it is necessary toupdate the data recording system that can support the preparation of the SSH compilationteam. The research method used is a qualitative research method with a descriptiveapproach. Data collection techniques include field work practices, interviews with thedrafting team, and literature studies sourced from books, internet, and journals with similarscope. The system design method uses the Waterfall method or Linear Sequential Modelwhich is applied to the PHP and MySQL programming languages as databases. With theresulting information system, it is hoped that it can support the needs of the drafting teamin the preparation of unit price standards and database updates for important datasecurity.
IMPLEMENTASI MANAGEMEN PENDIDIKAN ISLAM PADA DOSEN PERGURUAN TINGGI ISLAM DI ERA PANDEMI COVID 19 Rahayu, Sucik; Rossari, Dwi Vianita; Wangsanata, Susana Aditiya; Saputri, Nuriana Eka; Saputri, Nuriani Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.831 KB) | DOI: 10.32670/fairvalue.v4i2.659

Abstract

The pandemic has indeed had a fairly bad impact, especially for the world of education in Indonesia, but this did not shake Indonesia, with the assistance of highranking officials to rise on the footing of the various efforts that have been deployed. In a pandemic like this, the number of students per campus has decreased significantly. So that various ways and efforts are needed to attract their interest in learning. One way is to implement Islamic education management in which there are various best programs that can be implemented to improve the quality and image of the university itself. Although there are several obstacles, in its implementation it has been proven to have a good influence on the education system in the era of the covid-19 pandemic
EFFECT OF ORGANIZATIONAL CULTURE AND TRAINING EFFECTIVENESS TO EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE Dibyantoro; Prahiawan, Wawan; Ramdansyah, Agus David
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.852 KB) | DOI: 10.32670/fairvalue.v4i2.660

Abstract

The purpose of the study was to examine work motivation as an intervening organizational culture and the effectiveness of training on employee performance. Survey method and simple random sampling technique were used for data collection with the help of a questionnaire based on a 10-point Likert scale. The number of samples of 100 employees is used to test the hypothesis. The research model used is Structural Equation Modeling (SEM) with the help of SmartPLS 3.2.9 to perform data processing. The results showed that organizational culture and training effectiveness had a positive and significant influence on work motivation. Organizational culture has a positive and insignificant effect on employee performance. Meanwhile, the effectiveness of training and work motivation has a positive and significant effect on employee performance
PENGARUH PENGHINDARAN PAJAK, PERSENTASE DAN MASSA KRITIS DIREKTUR WANITA TERHADAP NILAI PERUSAHAAN Marmileni Triana; Robby Krisyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (247.473 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.663

Abstract

The value of a company is very important because the higher the level of business continuity, the prosperity of the stakeholders is also higher. This study aims to examine the effect of tax avoidance, the percentage of female directors, and the critical mass of female directors on firm value listed on the Indonesia Stock Exchange (IDX). The object of this research is companies listed on the Stock Exchange from 2016 to 2020. This study took samples using the purposive sampling method. The results of this study indicate that tax avoidance, percentage of female directors and critical mass of female directors have no significant effect on firm value.
KRISIS TENAGA KESEHATAN TERHADAP MANAJEMEN SUMBER DAYA MANUSIA DI MASA PANDEMI COVID-19 Nur Khamimah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.249 KB) | DOI: 10.32670/fairvalue.v4i2.667

Abstract

This crisis in health workers has affected the national health system, but there is little research on how these HR issues affect medical workers. Understanding the impact on the health conditions of medical personnel is very important in the midst of the COVID-19 outbreak that is still sweeping the world. With the empirical literature, we have succeeded in summarizing the impact of the HR crisis on the health of medical personnel. This study confirms that the human resource crisis is transmitted to medical personnel through several models: (1) decreasing the quality of health services; (2) the impact of inadequate service measures; and (3) increasing demand for health services from patients; (4) A wave of public protests for treatment; (5) service and budget inefficiency.
USAHA PERBANKAN DALAM MENGATASI CREDIT CRUNCH PERBANKAN DI INDONESIA DENGAN MENGIKUTI KEBIJAKAN PEMERINTAH DAN KREDIT SELEKTIF MENGGUNAKAN PRINSIP 5 C Margono, Bagus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.597 KB) | DOI: 10.32670/fairvalue.v4i2.668

Abstract

This study aims to determine the development of the use of bank funds for credit and non-credit from 2000 to 2021 with the occurrence of a credit crunch, to determine government policies in overcoming credit crunch in banks, and to analyze bank selective credit by applying the five C's of credit in the banking sector. in developing credit to the community. The data were analyzed using descriptive analysis based on these data.Based on the results of the analysis, banks initially invested in non-credit, namely in the form of purchasing securities and the like from 2000 to 2012 ranging from 0.13 or 13% to 0.19 or 19% except for 2005 35%. However, starting in 2013 there was an increase in investment in the non-credit sector, between 29% and 35%. This investment has a fixed advantage that comes from interest. This bank's concern has increased during the Covid 19 Pandemic since March 2020. %. In 2020 there was a decline in credit of 2% and in 2021 (until April) the increase in credit was relatively constant. Total loans in 2020 amounted to Rp 5,547,618 billion while in 2021 (until April) it decreased to Rp 5,543.3 billion or a decrease of 0.076 %. This is the impact of the bank's concern about bad loans, causing a credit crunch. Banks prefer funds in the non-credit sector Banks need to follow government advice to lower lending rates and use export and import financing institutions and PT. Indonesia Infrastructure Guarantee to be able to obtain guarantees for loans provided by the government. In addition, banks need to conduct a 5C analysis on company credit applications, especially in the food, service and telecommunications sectors.
PENGARUH KEPEMIMPINAN DAN KOMPETENSI KERJA TERHADAP KINERJA ANGGOTA DPRD KOTA SERANG Nuraeni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.018 KB) | DOI: 10.32670/fairvalue.v4i2.669

Abstract

Leadership is an effort to influence individuals, employees, workers, or subordinates, through or through communication to be able to achieve one or more goals. Work competence of a person who has the ability that has become part of him in his career. The performance of DPRD members is a measure of the output or work results compared to work inputs. The research objectives are as follows: To find out whether together there is an influence of leadership and work competence on the performance of DPRD members in Serang City.The sampling technique used in this study is the total sample or census technique. All members of the DPRD Serang City employees are the population and are used as the overall sample.The results showed that partially and simultaneously there was a positive and significant influence between Leadership and Work Competence on the Performance of Serang City DPRD Members.
ANALISIS PENGARUH EVIRONMENTAL PERFORMANCE, UKURAN PERUSAHAAN DAN GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nugraha, Muhammad Resky; Sri Mulyantini; Erna Hernawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.968 KB) | DOI: 10.32670/fairvalue.v4i2.670

Abstract

This study aims to examine empirically the effect of environmental performance firm size, firm growth, to corporate social responsibility (CSR) disclosure. The population in this study are the companies include in manufactur company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used in this research are financial statements, annual reports, and PROPER. Sample selection was done by purposive sampling method and obtained 30 companies that fit the criteria. Hypothesis testing studies conducted by multiple data panel regression analysis by using Statistical Product and EVIEWS. The results showed that partially environmental performance has a significant effect on the Corporate Social Responsibility (CSR) disclosure, firm size has a no significant effect on the Corporate Social Responsibility (CSR) disclosure, while firm growth no significant effect on Corporate Social Responsibility (CSR) disclosure

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