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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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ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY Kusumosari, Larassanti; Solikhah, Badingatus
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.472 KB) | DOI: 10.32670/fairvalue.v4i3.735

Abstract

Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory
ANALISIS KUALITATIF PELATIHAN LPK PUTRI AYU MANDIRI BERDASARKAN MODEL FOUR LEVEL FRAMEWORK Urip Sewdyowidodo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.68 KB) | DOI: 10.32670/fairvalue.v4i3.736

Abstract

This study aims to analyze the training of DUDI (Industrial Business) Internshipparticipants at LPK Putri Ayu Mandiri. The analysis was carried out using the FourLevel Framework model. Data based on apprenticeship and course participants. Theanalysis was carried out by comparing the results between before and after theparticipants attended the training. The results of this study indicate that theobjectives/objectives of this training were achieved which can be seen in the qualityand understanding of the training materials. For tangible benefits, this trainingsucceeded in improving the quality of participants as seen from the results of theirreport accuracy. Meanwhile, for intangible benefits, this training succeeded inincreasing the motivation of participants as seen from their level of adherence. It canbe concluded that the training of participants is able to make a major contribution interms of organizational performance. Thus, participant training deserves to be one ofthe organizational trainings that must be continued to improve the quality of humanresources, especially DUDI apprenticeship participants at LPK Putri Ayu Mandiri
MENGUJI KESETIAAN PELANGGAN AYAM SAWCE MASA PANDEMI COVID 19 PADA GENERASI Z Alfi Para Alfarina; Dwi Syifa Aprilian
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.321 KB) | DOI: 10.32670/fairvalue.v4i3.737

Abstract

The purpose of this study is to look at the loyalty of Sawce Chicken customers duringthe Covid 19 pandemic in generation Z by measuring customer loyalty such asmeasuring behavior, measuring maintenance costs, measuring satisfaction, measuringbrand liking and measuring commitment.This study uses a descriptive method with a qualitative approach. The populationunder study was Piksi Ganesha polytechnic students who took entrepreneurshipcourses totaling 51 people with purposive sample sampling method. The resultsshowed that Sawce Chicken managed to maintain customer loyalty by showingnumbers in the range of 78.2% - 87.12%.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHADI SETIABUDI Hendri Sucipto; Mukson; Muhammad Syaifulloh
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.118 KB) | DOI: 10.32670/fairvalue.v4i3.738

Abstract

The aims of this study are: 1) to determine and analyze the influence of humanresource development, work discipline, and work environment on employeeperformance at the Faculty of Economics and Business, Muhadi SetiabudiUniversity. 2) to determine and analyze the effect of human resource developmenton employee performance at the Faculty of Economics and Business, MuhadiSetiabudi University. 3) to determine and analyze the effect of work discipline onemployee performance at the Faculty of Economics and Business, MuhadiSetiabudi University. 4) to determine and analyze the effect of the workenvironment on the performance of employees at the Faculty of Economics andBusiness, Muhadi Setiabudi University. 5) to determine and analyze the influenceof human resource development, work discipline, and work environment onemployee performance at the Faculty of Economics and Business, MuhadiSetiabudi University. This type of research is survey and causal and involves 42subjects selected through the census method. Based on multiple linear regressiontest shows that: 1) the development of human resources, work discipline, and workenvironment simultaneously have a positive and significant effect on theperformance of the Faculty of Economics and Business, Muhadi SetiabudiUniversity. 2) human resource development has a positive and significant impacton the performance of the Faculty of Economics and Business, Muhadi SetiabudiUniversity. 3) work discipline has a positive and significant effect on theperformance of the Faculty of Economics and Business, Muhadi SetiabudiUniversity. 4) the work environment has a positive and significant effect on theperformance of the Faculty of Economics and Business, Muhadi SetiabudiUniversity. 5) There are differences in human resource development betweenStructural and Non-Structural Employees at the Faculty of Economics andBusiness, Muhadi Setiabudi University. There is no difference between workdiscipline and the work environment of Structural and Non-Structural Employeesat the Faculty of Economics and Business, Muhadi Setiabudi University
UPAYA MENINGKATKAN POTENSI PAJAK KENDARAAN BERMOTOR MELALUI PENELUSURAN KENDARAAN BERMOTOR TIDAK MELAKUKAN DAFTAR ULANG (KTMDU) DI KELURAHAN HARAPAN JAYA BEKASI UTARA KOTA BEKASI S. Pentanurbowo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.652 KB) | DOI: 10.32670/fairvalue.v4i3.739

Abstract

The motor vehicle is all wheeled vehicles and its wheels are used in all types of landroads, and is driven by engineering equipment in the form of motors or otherequipment that serves to transform a certain energy resource into the mobility of thevehicle in question, with the KTMDU can be aware of motor vehicle taxpayers in orderto perform the inherent obligations, thereby increasing the regional original revenue.West Java provincial Government should coordinate with some elements such as leasing and RT/RW, Coral Taruna per region in order to achieve the right goal.Nowadays motor vehicles are not a luxury goods such as antiquity but nowadaysmotor vehicles have become a necessity and every family seems to already have amotor vehicle it is undeniable that by having a motor vehicle especially motorcyclewill be very supportive of daily activities not regardless of any profession. Having amotor vehicle is the right of everyone but behind the right there are obligations thatmust be fulfilled by the owner of the motor vehicle. Among the obligations on theowner of a motor vehicle is the obligation to make a motor vehicle tax payment once ayear. But what happens is often the obligation is forgotten with a variety of reasons sothat the motor vehicle tax is not paid every year.
ANALISIS KOHESIVITAS KELOMPOK DAN BUDAYA ORGANISASI TERHADAP WORK ENGAGEMENT PADA PEKERJA GENERASI MILENIAL DI WILAYAH KABUPATEN SLEMAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Muhammad Rizqi Saifuddiin; Kusuma Chandra Kirana; Gendro Wiyono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.112 KB) | DOI: 10.32670/fairvalue.v4i3.740

Abstract

This study aims to examine and analyze group cohesiveness, organizational culture,job satisfaction and work engagement on millennial generation workers in the SlemanRegency area. The main problem in this research is work engagement. The researchdata was collected by distributing questionnaires through google forms and distributedto 80 respondents spread across the Sleman Regency. The research method used inthis study is a quantitative research method, then the research data collectiontechnique is purposive random sampling and uses data analysis tools SPSS (Statistic Package for Social Science), Partial Least Square (PLS). Based on the results, thefactors that influence work engagement are organizational culture and jobsatisfaction. The evidenced by the results of hypothesis testing which show P Values <0.05 which is 0.000 and P Values < 0.05 which is 0.032 while the group cohesivenessvariable has no effect on work engagement in millennial generation workers in theSleman Regency area
FINANCIAL STATEMENT FRAUD AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Rossy Pratiwy Sihombing
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.235 KB) | DOI: 10.32670/fairvalue.v4i3.741

Abstract

Fraudulent financial reporting is an intentional misstatement of the financialstatements, which is the incorrect representation intentionally used to manipulatethe decision of stakeholders by ensuring that they make their decision based onincorrect information. This study examines factors affecting the likelihood offinancial statement fraud occurrences and differences between fraudulent and nonfraudulent companies listed in Indonesia Stock Exchange with respect to thecompany’s profitability over the period 2010 to 2018. Empirical results indicatethat the ratio of current assets to total assets, long-term debt to total equity, totalsales to total equity, and the cost of goods sold to sales have significant impact onaffecting the likelihood of financial statement fraud. Based on the propensity scorematching using cross-sectional data, the study finds that profitability has nosignificant difference between fraudulent and non-fraudulent companies
EFEK IMPRESI COVID 19 SERTA KESIAPAN TEKNOLOGI INFORMASI UMKM OLE-OLE KHAS MALUKU Micrets Agustina Silaya
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.876 KB) | DOI: 10.32670/fairvalue.v4i3.742

Abstract

This study aims to provide an overview of the impact of covid 19 and technologicalreadiness by Micro, Small and Medium Enterprises typical Maluku souvenirs in the cityof Ambon. The research was conducted on 42 typical Moluccan ole-ole businesses inAmbon City. 13 of them are shops that sell all typical Moluccan ole-ole products, theremaining 29 are ole-ole shops with shell decorations. The results of the study found thatin general the readiness of information technology (IT) by MSMEs was at a low level.Many factors hinder IT readiness, such as human resources, technology resources andlack of working capital. SMEs that use IT are still at the operational or opportunisticlevel, and have not yet reached the strategic level. Moreover, in this condition, this paperalso provides several recommendations to improve IT readiness by MSMEs with policyinterventions and the implementation of several programs.
STUDI KELAYAKAN FINANSIAL DESA WISATA GUWOSARI Novi Diah Wulandari; Henda Resti Fatmaningrum2; Rifqi Syarif Nasrulloh
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 (246.675 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.743

Abstract

Guwosari village has a well-known historical tour, namely Selarong Cave which is thesite of Prince Diponegoro's petilasan. In the economic sector, Guwosari Village has awell-known culinary potential, namely ingkung ayam. There are 8 culinary industries inthe form of ingkung stalls which are quite well known both locally and nationally. Interms of handicrafts, Guwosari Village has mainstay commodities of coconut shellcrafts, wood crafts and sungging arrangements, with the superior commodities beingbamboo and blangkon. This study aims to analyze the financial feasibility of developingGuwosari tourism village, especially Banjaran Hamlet, using the NPV IRR PBP andNET B / C methods. data collection methods using interviews and observations andprocessed to produce cash flow calculations. The results of this study indicate that NPV>0, IRR = 28%, NET B / C> 1. With a PBP of 5.7 years, this shows that the developmentof the tourist village of Guwosari can be done
PENERAPAN AKAD SALAM DALAM JUAL BELI ONLINE PADA UNIT USAHA PERNIAGAAN KOPERASI SYARIAH BAITUL MU’MIN CILENGKRANG BANDUNG Abdul Hakim; Rajab; Inne Risnaningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): 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 (448.143 KB) | DOI: 10.32670/fairvalue.v4i3.744

Abstract

This research aims to find out the Application of Salam Akad In Online Buying andSelling, Case Study on Sharia Cooperative baitul mu'min This research is conductedusing primary data, both observation and use of records and reports of Annual MemberDeliberations owned by Baitul Mu'min Sharia Cooperative. Data is obtained andanalyzed with descriptive methods with qualitative approaches. The results obtainedfrom this study whether online buying and selling using The Greeting Agreementconducted at KSBM in accordance with the Operational Standards of Salam Procedurein Baitul Mu'min Sharia Cooperative that meets the pillars and conditions, because thevalidity of buying and selling is seen from fulfilling the pillars and conditions and theexistence of willingness (anteroddin) between the two parties

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