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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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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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PERTUMBUHAN EKONOMI: PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN, DAN BELANJA DAERAH DENGAN KONSUMSI SEBAGAI VARIABEL MODERATING PADA KABUPATEN ACEH TENGGARA Rina, Rina Malahayati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study is aimed to analize the influence of locally-generated revenue, equalization funds, and regionalshopping on Economic growth at District of southeast Aceh simultaneously and partially and analizingthe influence of consumption between locally-generated revenue (PAD), Equalization funds, and shoppingareas on economic growth at the district of south east aceh. Analysis of unit are the government offinancial statements and rate of economic growth the district of south east aceh 2014-2018 year thatgetted from Central Bureau of Statistics (BPS) District of south east aceh. The population of study are thelocal government district of south east aceh period 2014 – 2018. Processing of data uses panel dataprocessed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that(1) locally-generated revenue effect to positively to economic growth, (2) the equalization funds effect tonegatively to economic growth, (3) the regional shopping effect to positively to economic growth, (4) theconsumption effect to positively to economic growth,(5) the locally-generated revenue, equalization funds,regional shooping and consumption simultaneously to economic growth, (6) the consumptionasmoderating variable so that can be strengthen or weaken the effect of locally-generated revenue,equalization funds, and regional shopping to economic growth. Next, the consumption effect to economicgrowth directly

THE INFLUENCE OF JOB SATISFACTION AND PSYCHOLOGICAL WELLBEING ON TURNOVER ON HOSPITAL EMPLOYEES Amri, Abduh Rahmat; Ribhan; Ahadiat, Ayi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Health decentralization allows the Bandar Lampung City Health Office to designprograms and service activities that are appropriate to local conditions. Based on dataobtained from the HR department of private hospitals in Bandar Lampung City, thenumber of employees in private hospitals is 326 people and therate turnover reachesmore than 10% per year. The purpose of this study was to determine the relationshipbetween psychological well-being and job satisfaction with therate turnover at theBandar Lampung City Private Hospital. The results of the study found that JobSatisfaction and Psychological Wellbeing had a simultaneous effect on employeeturnover. This is evidenced by the statistical results of F count 18,539 > F table valueof 3.07, with a significance of 0.00; Job satisfaction has a significant effect on employeeturnover with a t-table value of 1.657 and a t-count value of 3.437; PsychologicalWellbeing has a significant effect on employee turnover, with t count of 6.051 whichmeans t count > t table (6.051> 1.657) and sig 0.00 < 0.05

MENINGKATKAN KINERJA KARYAWAN DENGAN BUDAYA ORGANISASI PERBAIKAN BERKELANJUTAN Dibyantoro; Prahiawan, Wawan; Ramdansyah, Agus David
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to examine the effect of continuous improvement organizationalculture on employee performance with work motivation and innovative work behavior asintervening variables. The research method is quantitative using a questionnaire with a Likertscale of 10 points and the sampling technique is done by simple random sampling. The numberof samples used is 100 to test the hypothesis. Structural Equation Modeling was used to test thestatistical significance of the path coefficients. The research findings explain that continuousimprovement organizational culture has a positive and significant influence on work motivationand innovative work behavior. Continuous improvement work culture and innovative workbehavior have a positive and significant impact on employee performance. Work motivation hasa positive and insignificant effect on employee performance. Continuous improvement workculture has an indirect effect on employee performance through innovative work behavior whichis greater than the direct influence of continuous improvement work culture on employeeperformance

IMPLEMENTASI TAX HOLIDAY DALAM RANGKA PENINGKATAN FOREIGN DIRECT INVESTMENT (FDI) DANTENAGA KERJA DI INDONESIA Kumalasari, Kartika Putri; Wicaksana, Achmad Chandra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the extent to which Tax holiday is implemented and how it impactsForeign Direct Investment (FDI) and the increase in labor in Indonesia and to find out the obstaclesthatmay be experienced in implementing Tax holiday policies in the three agencies, namely theDirectorate General of Taxes, the Policy Agency. Fiscal and Investment Coordinating Board.Researchers used qualitative research with a case study approach in accordance with the theory ofCresswell (2016). qualitative with a case study approach in accordance with the theory of Cresswell(2016). There are two sources of data, namely, primary data processed directly by researchers,sourced from interviews between researchers and three agency representatives from the DirectorateGeneral of Taxes, the Fiscal Policy Agency, and the Coordinating and Investment Board andsecondary data is data that is not processed directly by the researcher. related and supporting thisresearch. The results of this study indicate that the Tax holiday policy has been running according tothe PMK 150 / PMK.010 / 2018 regulations with the existence of Online Single Submission (OSS) inthis regulation which helps reduce the rate of administration in implementing Tax holiday policieswhich impact on the increase of Foreign Direct Investmentworkers in Indonesia, however there is still confusion in the interpretation of the PMK 150 /PMK.010 / 2018 regulations

PEMBERIAN INSENTIF PPH ATAS KEGIATAN LITBANG UNTUK PENINGKATAN INOVASI DI INDONESIA Fahrudi, Agung N.L.I; Ahmad, David; Onni Meirezaldi; Kartika P Kumalasari; Nurlita S Alfandia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Innovation has a role to recognize a central driver of economic growth and development even in countrylevel. The governments are now focusing on innovation ranking as part of their economic policy strategies.Economic fund the innovation progress to develop better nation and harmonize cooperation among thecountries. In this part, income tax incentives give a significant role for improving innovation throughresearch and development. However, the government commitment to support the innovation throughresearch and development is limited compare with the other countries. Therefore, Indonesia launchedregulation number 45 year 2019 ( Peraturan Pemerintah-PP Nomor 45 tahun 2019) about allocate theincome tax incentives for research and development. The paper addressed issue on PP Nomor 45 tahun2019 implementation in Indonesia and how far this regulation is needed. Global Innovation and ResearchDevelopment theory and Income Tax Review are the major theory used. It conducted in Qualitative Methodby using primary and secondary data. As a Result PP number 45 year 2019 is feasible to implement inIndonesia but there are several supporting regulation to give more clear information especially in verse 29C about income deduction from gross income for certain RnD in Indonesia.

PENGARUH LABELISASI HALAL DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN MUSLIM PADA PRODUK KOSMETIK Siti Rohamah; Moh. Bahruddin; Heni Noviarita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of halal labeling and brand image on purchasingdecisions. The research method in this research is using quantitative research methods. Thepopulation in this study are consumers who buy Wardah cosmetic products in Bandar LampungCity. The sampling technique in this study used a purposive sampling method with a sample of100 respondents. The data analysis technique used is multiple linear regression analysis. Thetest results show that halal labeling and brand image have a significant effect on purchasingdecisions. Based on the results of the calculation of the coefficient of determination (R2)obtained a value of 0.772. this can explain that the variable labeling halal and brand image isable to explain the variable purchasing decisions by 77.2%. So it can be said that 77.2% of thepurchasing decision variables can be explained by a temporary model and the remaining22.8% is influenced by other factors not included in this study.

ANALISIS KINERJA APARATUR PEMERINTAH DALAM PENINGKATAN KUALITAS LAYANAN PUBLIK: (STUDI KASUS PADA GAMPONG LADANG KECAMATAN SUSOH KABUPATEN ACEH BARAT DAYA) Fina Syafira; Wahyuningsih, Yayuk Eko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The issue of service to the community is always prominent in the affairs of publiccomplainsh taskthat show, working hours of the apparatur does not comply with therules made pubic difficulty in optaining one.The research is focused to problem of howperformance of village institution in give service to public. And what are the factorsthat influence the task of institution.The research it`s done in Ladang village of Susohsubdistrict Aceh Barat Daya regency, and the research is done by quantitativedescriptive approach. The result showed that the work ethic that is in the staff ofgovernment is not going well, there is a control to village institution and it didn`thappen norm infraction and that values. And punishment that valid in the office is noteffective for the institution.

MANAJEMEN KARIR PADA WANITA : KOMPETENSI DAN POLITIK ORGANISASIONAL Hartarini, Yovita Mumpuni; Ignatius Hari Santoso
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to examine differences in perceptions of the use oforganizational politics on career development. The sample used in this study were97 respondents in Semarang and Jakarta. This study uses the Kruskal Wallis 1Sample method with a significance level of 0.05. The results showed that there wasno significant difference between female workers regarding the use oforganizational politics in career development. Almost all agreed to useorganizational politics at some point to improve their performance and career. Themanagerial implication of the results of this research is that there is still a need forthe application of organizational politics for women workers to improve theircareers, not solely relying on their professional competence.

PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) Desi Aramana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Increasingly high business competition requires companies to pay attention to fundingmanagement to ensure the availability of capital, so that growth and increase inmarket share can run well. The aims of this study is to examine the effect of CR, TATO,ROA, and sales growth on capital structure. The population is 72 consumer goodsindustrial companies that go public and the sample used is 18 companies usingjudgment sampling technique with associative research methods. The results showedthat simultaneously, CR, TATO, ROA, and Sales Growth had an effect on the capitalstructure. Partially TATO, and sales growth affect the capital structure, while CR andROA have no significant effect. The company management should consider CR, ROA.This is because the company must determine the ratio of the amount of debt and itsown capital so that the optimal capital structure can be achieved. This method is doneby considering factors such as liquidity (current ratio), profitability (return on assets),and sales growth.

ANALISIS KOINTEGRASI BURSA SAHAM CINA DAN BURSA SAHAM ASEAN 5 Khairani Syafril; Dewi, Andrieta Shintia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

COVID-19 was first confirmed on December 31, 2019, not only affecting health conditions, but alsoreducing the global economy. This is important for investors who diversify internationally who expectgood risk and portfolio returns. This study aims to analyze the presence or absence of cointegration of theChinese stock exchange and the ASEAN 5 stock exchange. With non-probability sampling methods andpurposive sampling techniques, the sample of this study is daily data on stock market indices in China andASEAN for the period January 1, 2013-31 December 2020. Data analysis used cointegration test whichconsists of Augmented Dickey-Fuller (ADF) Unit Root Test and Engle Granger Cointegration Test. Theresults of this study indicate that the Chinese Stock Exchange (SSECI) is co-integrated with the SingaporeStock Exchange (STI) at the 1%, 5%, and 10% significance levels, and the Malaysia Stock Exchange(KLSEI) at the 10% level. However, it is not co-integrated with the Indonesian Stock Exchange (IHSG)and Thailand (SETI) and the Philippines (PSEI) at the 1%, 5% and 10% significance levels and KLSEI atthe 1% and 5% levels. Based on the results of this study, it is hoped that it can become a reference forinterested parties to find out the long-term relationship between these stock exchanges, especially toadjust to the conditions provided by COVID-19

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Contact Name
Muhamad Ardi Nupi Hasyim

Contact Email
akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Ardi Nupi Hasyim

Contact Email akuntansi@ikopin.ac.id

Phone +6282317862727

Journal Mail Official akuntansi@ikopin.ac.id

Editorial Address Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Ardi Nupi Hasyim

Contact Email
akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA