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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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DAMPAK TEKNOLOGI ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTANSI Alghafiqi, Burhanuddin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (309.878 KB) | DOI: 10.32670/fairvalue.v5i01.865

Abstract

The development of Artificial Intelligence technology has changed the accounting profession. This paper provides a comprehensive overview of the latest developments in Artificial Intelligence, Big Data, Machine Learning used in business practices in the accounting profession worldwide. This paper explores the evolution of the accounting profession following the latest technological developments and assesses the impact of its development in the future. Challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This study uses a normative juridical approach with library studies with secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting professions, institutions and graduates should do to face the challenges of change caused by technological developments.
ANALISIS PENGARUH KEPERCAYAAN MASYARAKAT PADA PAJAK TERHADAP KEPATUHAN PAJAK DIMODERASI OLEH KEKUATAN OTORISASI PAJAK PEMERINTAH: STUDI KASUS PADA MAHASISWA DI KOTA BATAM Vionita, Vinny; Ria Karina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (319.356 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.867

Abstract

This study aims to determine the effect of trust and power variables on tax compliance. The dependent variable in this study is voluntary tax compliance and forced tax compliance. Trust as an independent variable and power as a moderating variable. The control variables in this study were age, education, gender. The survey was conducted by giving a questionnaire. Respondents who were used as samples were all students in Batam City. The questionnaire consists of 12 questions which are measured using a Likert scale. After collecting the respondents' results, the authors used SPSS software to test the data. From the test results it can be concluded that there are several variables that the authors examine have a significant influence. The results showed that the trust variable had a significant positive effect on voluntary tax compliance, then had a significant negative effect on taxpayer compliance. After including the interaction variable between trust and strength, it was found that the strength variable did not strengthen the effect of the trust relationship on voluntary tax compliance and enforced tax compliance.
Implementasi Blockchain Pada Akuntansi dan Audit di Indonesia Pratiwi, Lady Liesdyana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (467.897 KB) | DOI: 10.32670/fairvalue.v5i01.873

Abstract

Since 2009, blockchain has become a potentially transformative information technology that is expected to be as revolutionary as the Internet. Originally developed as a methodology for recording cryptocurrency transactions, the functionality of the blockchain has grown into a large number of applications, such as banking, financial markets, insurance, voting systems, lease contracts, and government services. Despite such advances, the application of blockchain accounting and assurance is still unexplored. This paper aims to provide an initial discussion of how blockchain can enable a real-time, verifiable and transparent accounting ecosystem. In addition, blockchain has the potential to change current auditing practices, resulting in a more precise and timely automated audit system.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) : (Studi Empiris Pada Auditor BPK RI di Jakarta Pusat) Digdowiseiso, Kumba; Subiyanto, Bambang; Indra Priadi, Jodi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (176.474 KB) | DOI: 10.32670/fairvalue.v4i6.874

Abstract

The study aims to analyze the effects of skepticism professional, independency, and competency on ability to detect fraud. Research is conducted on auditors working in the audit board of the Republic of Indonesia in Central Jakarta. The population in this research is an auditor who works at audit board of the Republic of Indonesia in Central Jakarta, the research method used is simple random sampling. Based on the method, which is willing to be a respondent as many as 106 auditors. The data in this research is the primary data obtained through questionnaires. The data analysis method used is statistical analysis in the form of multiple regression tests. Data processed using SPSS v26. The results of this study show that the skepticism professional positively affects the ability to detect fraud. Similarly, the independent has no effect on ability to detect fraud. Meanwhile, competence positively affects the ability to detect fraud.
PENGARUH PERSEPSI KENDALI ATAS PRILAKU TERHADAP NIAT GENERASI MUDA DALAM BERINVESTASI ilham, ilham; Arifuddin; Usman, Asri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (282.501 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.875

Abstract

The purpose of this study was to examine the effect of attitudes on perceived behavioral control on the intention of the younger generation to invest in stocks using the theory of planned behavior. Data was collected by distributing questionnaires to 60 Bosowa Polytechnic students. The statistical method used to test the hypothesis is multiple linear regression with SPSS program. The results showed that perceived behavioral control variables had a positive effect on stock investment intentions. This explains that the smaller or the least perceived barriers to investing, the stronger a person's intention to invest in stocks. The younger generation was chosen because they have the potential to move the national economy of developing countries such as Indonesia in the future in a better direction. However, in filling out the survey, this young generation may have quite a few obstacles that affect the response. This constraint makes sense because most of the respondents in this study were found to be still dependent on their parents or in a condition to start their career path. Thus, investment cannot be their top priority. However, the author considers that this condition is the most appropriate time to prepare Indonesia's young generation.
Pengaruh Karakteristik Perusahaan dan Komite Audit Terhadap Audit Report Lag Reny; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (549.666 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.876

Abstract

The effect of company characteristics and audit committee toward audit report lag is the purpose of this study. Period difference between company close book date and audit report publish date is measurement for this dependent variable. Company characteristics are measured by company size, income and leverage. The audit committee is measured by audit committee expertise, audit committee tenure, audit committee overlap, audit committee independence, audit committee size and audit committee meetings. The research object used is the companies listed on the IDX as of 2016 to 2020 with the company's annual report as a source of research data. Purposive sampling method in data collection is applied. The total data sampled were 520 companies with 1,564 data studied. The results of this study found that company size, audit opinion, income and tenure of the audit committee had a significant positive effect on audit report lag. Meanwhile, the variables of KAP size, leverage, audit committee expertise, audit committee overlap, audit committee independence, audit committee size and audit committee meeting have no significant effect on audit report lag.
P PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN Khoirul Annas, Khoirul Annas; Nungki Pradita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (497.716 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.880

Abstract

This paper was conducted in order to examine the effect of liquidity, profitability, asset structure, business risk, and sales growth through partial or simultaneous methods on capital structure. The population used in this paper is a manufacturing company, has been and is still listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique uses purposive sampling, namely through the determination of several conditions. Thus, obtained as many as 44 samples of companies. In this paper, the data analysis technique used is multiple linear regression analysis. Based on the test results, it is known that liquidity and asset structure partially have a significant negative effect. Meanwhile, profitability, business risk, and sales growth have no negative significant effect on the company's capital structure. Through simultaneous testing, liquidity, profitability, asset structure, business risk, and sales growth have an influence on the capital structure.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY TO TAX AVOIDANCE : (A CASE STUDY IN A MINING COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE (IDX)) 2015-2019 Bagus, Agus Mauludin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (168.85 KB) | DOI: 10.32670/fairvalue.v4i6.881

Abstract

The purpose of this study was to determine Good Corporate Governance, Profitability and tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The method used in this study is a verification and descriptive method with a quantitative approach. The variables in this study were measured using a ratio scale, namely quantitative data in the form of numbers. The variables in question are Independent Board of Commissioners, Managerial Ownership, Institutional Ownership and Profitability. The population that is the object of this research includes all financial statements of mining companies listed on the Indonesia Stock Exchange. The samples taken for this study were 5 financial reporting periods from 6 mining companies according to the research criteria. The analysis used is panel data regression analysis, while the hypothesis is tested by t-test and F-test. The results show that the Independent Board of Commissioners, Managerial Ownership, Institutional Ownership and Profitability have a significant effect on Tax Avoidance, with a coefficient of determination of 0.475. While the remaining 52.5% is influenced by other factors not observed in this study.
PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN Bijak, Abdillah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (426.911 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.882

Abstract

The purpose of the research is to examine Cash Turnover, Receivable Turnover and Inventory Turnover simultaneously have a significant effect on profitability on property and real estate companies listed on the Indonesia Stock Exchange in 2015-2017. This research is a study using purposive sampling technique in determining samples that produce 34 sample companies. The analytical model used in this study is multiple linear regression models. The results of the study show that Cash Turnover, Receivable Turnover, and Inventory Turnover simultaneously affect Profitability can be seen from the significance amounting to 0.033 and Cash Turnover partially has an influence on profitability seen from the significance value of 0.004 while Receivable Turnover of the significance value is 0.609 and Inventory Turnover the significance value of 0.674 partially has no effect on Profitability.
ANALISIS PENERAPAN TAX AMNESTY TERHADAP PENERIMAAN DAERAH YANG DIMODERASI OLEH PENINGKATAN KEPATUHAN WAJIB PAJAK Nova, Nisa Khaerin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (312.572 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.886

Abstract

Taxes are the main source of state revenue, but tax revenues are still considered not optimal. Therefore, through the Directorate General of Taxation, the government continues to make breakthroughs to optimize revenue in this sector. One of the policies set by the Directorate General of Taxation is Tax Amnesty. Tax amnesty carried out by the government can be used as an effort to increase taxpayer compliance so that it can collect state revenues from the tax sector quickly within a predetermined period. This study aims to analyze the implementation of the tax amnesty policy with an increase in regional revenues mediated by an increase in taxpayer compliance. This research was conducted at the Tax Office Pratama Bandung with descriptive research methods, verification, with the Multiple Regression approach. Primary data source, data collection technique through a closed questionnaire. The Sampling technique is Non-probability Sampling with saturated sample technique. The results of the study show that the tax amnesty has not been able to increase regional revenue in Bandung, but increases taxpayer compliance. Furthermore, with moderation, taxpayer compliance can increase local revenue

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