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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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PENGARUH KUALITAS AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN PEMBIYAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 – 2020 Eldi Puji Resza
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 (501.402 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.887

Abstract

This study aims to analyze the effect of auditor quality on the quality of financial statements. The research method used is a quantitative research method with a descriptive and verification approach. The sample in this study were 8 financing companies that have been listed on the Indonesia Stock Exchange (IDX) in 2016 to 2020 as many as 40 observations of financial statement data and audit reports. The audit quality variable is proxied using the type of public accounting firm, while the quality of financial statements is proxied by using the return of equity, profit divided by equity. Hypothesis testing is done by using simple linear regression analysis method. The results of hypothesis testing give the result that the quality of auditors has a positive effect on the quality of financial statements 0.03 <0.05.
THE POTENTIAL OF DIGITAL RUPIAH AS A NEW SOLUTION TO COMBAT CORRUPTION IN INDONESIAN GOVERNMENT -, Dyah Tiara Putri Anggraeni; Enjat Munajat
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 (530.886 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.888

Abstract

Abuse of authority for personal gain through illegal behavior such as corruption and embezzlement of funds to a tax-free country is a big problem in government. The government's anti-corruption intelligence agency is often faced with difficulties in finding physical evidence of acts of corruption as a legal remedy in upholding justice. However, with the development of technology in the current digitalization era, money has become increasingly physical, and digital currency has developed rapidly throughout the world. In the near future, Indonesia will also soon have its own digital currency called Digital Rupiah. This will trigger changes in various transaction systems and the Indonesian economy. The purpose of this research is to reveal the potential of Digital Rupiah which can be a new solution to the eradication of corruption in the Indonesian government. This research uses a normative juridical approach with literature studies from various related literatures. With the right design and technology infrastructure in digital currency, the government will have accurate data on the amount and direction of money circulation that can be used to track corruption in the government. This article will also review the models, regulations, and risks mitigation needed to manage the potential of the digital rupiah in tackling the problem of corruption in government.
PENGARUH SOCIAL MEDIA MARKETING ACTIVITIES (SMMA) TERHADAP BRAND EQUITY SERTA DAMPAKNYA PADA E-WOM DAN KOMITMEN RELASIONAL dahlan, divankaamelia; Alimuddin Rizal Rivai
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 (506.297 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.889

Abstract

This study analyzes the effect of Social Media Marketing Activities (SMMA) on Brand Equity and Its Impact on E-WOM and Relational Commitment to Scarlett Whitening's customers. The primary data in this study used a questionnaire and the secondary data was obtained through a literature search. The sample in this study was 115 which were distributed online via google form to Scarlett Whitening customers. The sampling technique in this study used purposive sampling. This study was analyzed through Partial Least Square- Structural Equation Modeling (PLS-SEM), with two tests, namely the measurement model and the structural model. The results of this study indicate that SMMA has a positive and significant effect on Brand Awareness and Brand Image. Brand Awareness has a positive and significant effect on E-WOM. Brand Awareness has a positive and insignificant effect on Relational Commitment. Brand Image has a positive and significant effect on E-WOM and Relational Commitment.
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN DAN KEAMANAN TERHADAP NIAT MENABUNG PADA PRODUK TABUNGAN EMAS PEGADAIAN farokha, sita; Alimuddin Rizal Rivai
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 (419.698 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.890

Abstract

This research was conducted because of the background that is influenced by theperception of benefits, ease of use, and security for saving on gold pawnshop savingsproducts. The type of data used is primary data obtained directly from the informant byusing a questionnaire. The population used in this study were customers of PTPegadaian Demak Branch as many as 4,707 customers. With the slovin method, asample of 100 customers was obtained. The sampling technique in this study was doneby purposive sampling. The data that has been obtained will be analyzed using multiplelinear regression analysis. The results of this study concluded that the variables ofperception, ease of use and security proved significant and did not have a positive effecton savings in pawnshop gold savings products.
PENGARUH INDEPENDENSI DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD: Studi Empiris Di KAP Se-Kota Bandung Permatasari, Luh Wulan
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 (329.241 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.891

Abstract

The purpose of this study is to analyze and prove the effect of independence and professional skepticism on the auditor's ability to detect fraud. The population of this study is auditors who work in the Bandung City Public Accountant Office and the selected sample is auditors with S1 graduates and working for three years. There are 10 indicators to measure the independence variable, 15 indicators to measure professional skepticism, and 10 indicators to measure the auditor's ability to detect fraud. data that has been collected through a questionnaire and then processed using SPSS 25 with multiple linear regression analysis method. The resulting R square value is 92.3% and the sig. the independent variable and the skepticism variable are 0.000 and 0.005, respectively, so that the hypothesis is accepted. it means that the results of this study prove that the independent variable and the professional skepticism variable can increase the auditor's ability to detect fraud.
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS Darmiyanti, Agustina; Widati, Listyorini Wahyu
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 (607.732 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.897

Abstract

Financial distress is a picture of the financial condition of a company that was not healthy before going bankrupt. One way to detect financial distress is to analyze using financial ratios. This study aims to examine the effect of financial ratios such as leverage, profitability, liquidity and operating cash flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018 to 2020. The sampling technique used in this study was the purposive sampling method. obtained as many as 495 samples of companies. The result of this research is that profitability has a negative effect on financial distress. Meanwhile, leverage, liquidity and operating cash flow have no effect on financial distress..
PENGUKURAN PENGUNGKAPAN SUSTAINABILITY REPORTING HIMPUNAN BANK NEGARA (HIMBARA) Ahmad; Azmi Kurnia Izzati; Agus Munandar
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 (312.863 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.899

Abstract

The Sustainability Report is seen as a form of communication between companies and stakeholders to provide an overview of various social performances so that stakeholders can measure, compare and evaluate them. In its preparation, one of the guidelines used is called the GRI Standards which is also a benchmark for the amount of disclosure that should be presented in the SR. The object of this research is the SR for 2018-2020 belonging to the banks that are members of the Himbara, namely Bank Mandiri, BNI, BRI and BTN which are analyzed using content analysis. The results of the study show that these banks are strong in general disclosure such as of organizational profile, strategy, ethics and integrity, stakeholder engagement and reporting practices but still require considerable improvement in the categories of governance, economics, environment and social.
PENGARUH KUALITAS LAYANAN, CITRA BANK, DAN KEPERCAYAAN TERHADAP KEPUASAN NASABAH BANK Pambudi, Triwijayantisekar; Euis Soliha
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 (447.879 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.912

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas layanan, citra bank, dan kepercayaan terhadap kepuasan nasabah. Obyek penelitian dalam penulisan ini yaitu nasabah tabungan BritAma X Bank BRI Cabang Kendal. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel 98 responden. Pengambilan data primer menggunakan metode kesioner dengan pengukuran menggunakan skala likert 5 (lima) alternatif jawaban. Alat analisis data yang digunakan uji instrumen (uji validitas dan uji reliabilitas), regresi linier berganda, uji model ( uji koefisien determinasi dan uji f), adapun untuk menguji hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) Kualitas Layanan tidak berpengaruh positif dan tidak signifikan terhadap kepuasan nasabah, (2) Citra Bank berpengaruh positif dan signifikan terhadap kepuasan nasabah, (3) Kepercayaan berpengaruh positif dan signifikan terhadap kepuasan nasabah
TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA Wahyudin Nor; Lili Safrida; Fahmi Rizani; Diah Fitriaty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 (418.517 KB) | DOI: 10.32670/fairvalue.v4i5.913

Abstract

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia.
THE EFFECT OF PAYROLL ACCOUNTING INFORMATION SYSTEMS AND CASH EXPENDITURES ON INTERNAL CONTROL SYSTEMS IN BAPAS KELAS 1 BANDUNG Sinta Sintia Dewi; Dwi Oktaviani Ranggita; Perwito; Santy Christinawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 (213.966 KB) | DOI: 10.32670/fairvalue.v4i5.916

Abstract

This study aims to determine how much influence Salary Accounting InformationSystem and Cash Expenditure Accounting Information System on Internal ControlSystem. This study uses a type of quantitative research with primary data throughquestionnaires distributed to 40 respondents. This study shows that the Class 1Bandung Penitentiary has utilized Information Technology well to minimize therisk of fraud in terms of payroll and cash-out systems. The results of this studyindicate that the Salary Accounting Information System and Cash ExpenditureAccounting Information System have a significant effect on the Internal ControlSystem, which means that every effort made to increase the effectiveness of theSalary Accounting Information System and Cash Expenditure AccountingInformation System is can increase the effectiveness of the Control System.internals.

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