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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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PERILAKU WAJIB PAJAK UMKM DALAM MENJALANKAN KEWAJIBAN PERPAJAKANNYA Tri Yuniati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to analyze how the behavior of MSME taxpayers in carryingout their tax obligations. The research population is MSME taxpayers domiciled inSurabaya, the sample of this study involved 52 respondents using purposive samplingmethod, questionnaire as an instrument and processed using SEM approach Warp PLS6.0. The results show that the taxpayer's compliance behavior, the taxpayer's willingnessto negotiate, the provision of financial statements based on earnings management has apositive impact on tax obligations as measured by the amount of valuntary taxcompliance, but the tax morale of taxpayers has a negative impact on tax obligationsincurred. measured based on the value of valuntary tax compliance, taxpayer compliancebehavior, willingness of taxpayers to negotiate, provision of financial reports based onearnings management mediating the perception of MSMEs' fiscal policy having apositive impact on tax obligations as measured by the value of valuntary tax compliance,while the tax morale they have Taxpayers mediate the perception of MSMEs' fiscal policyhaving a negative impact on valuntary tax compliance. Recently, it was found thatobedient taxpayers in carrying out their tax obligations are influenced by the behavior oftaxpayers, not because of regulations, behavior is seen from economic and financialconditions using a fiscal policy approach for MSMEs and a conceptual approach that isbased on a developing view of the tax policy.

PENGARUH BEST AVAILABLE RATE (BAR) DAN NILAI TUKAR MATA UANG TERHADAP REVENUE PER AVAILABLE ROOM (REVPAR) DI THE ALENA RESORT I Gusti Agung Gede Witarsana; Ni Made Suastini; Wayan Aniek Juniarista
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The development of business in the accommodation service sector in Bali createscompetition to obtain income that matches or even exceeds the target, so hotelsneed to improve performance. Revenue Per Available Room (RevPAR) is one ofthe keys to measuring hotel performance. To maximize revenue without reducingguest satisfaction, The Alena applies a price policy of Best Available Rate (BAR).This BAR is applied using nominal US dollars (USD) so that the exchange rate(USD against rupiah) will affect RevPAR which must be reported using thenominal rupiah. This study aims to determine the effect of the Best Available Rateand Currency Exchange Rate on Revenue Per Available Room at The Alena Resortin 2017 to 2019. The results show that BAR (X1) and currency exchange rates (X2)have a significant effect on RevPAR ( Y) at The Alena Resort, both partially andsimultaneously which contributed 31.4% while the remaining 68.6% wasinfluenced by other variables not examined in this study.

ANALISIS MANAJEMEN PERENCANAAN TATA KELOLA SUKU CADANG KERETA LISTRIK CBTC Achmad Handryanto; Adi Budipriyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the solutions to Jakarta's transportation issues is the development ofrail-based transportation. Rail transportation has become a solution for masstransport.. Since urban trains are a public welfare facility, governance ofspare parts availability has an important role in maintaining the reliability of this mode of transportation. This study aims to determine the proper and goodclassification of electric train spare parts (Type J) in relation to determiningmanagement decisions for electric train spare parts (Type J). In particular theelectric train (Type J) is the first technology in Indonesia that uses theCommunication Based Train Control (CBTC) system. This study uses a semistructured interview method to obtain data on the classification of electrictrain spare parts as primary data. Railway Maintenance Division is therepresentative for operation, technical, supply point of view in managing theavailability of electric train spare parts. Referring to the predeterminedcriteria and sub-criteria, namely the Operational, Technical, and Supplycriteria, then the primary data obtained will be processed by the AHP methodthrough calculations using excel software and expert choice. Based on theresults of the combined calculation of the third level towards the purpose ofthis study, namely the criticality of electric train spare parts, experts considerthat for the criticality of electric train spare parts, it is necessary to managethe supply of electric train spare parts with priority on providing spare parts.From the results of the evaluation calculations, it shows that the expert choicesoftware can be used as a tool in calculating the AHP multi-criteria formanaging the supply of spare parts for electric trains. Then, based on theresults of the evaluation, the criteria and sub-criteria used in this study can beused as a reference for the classification analysis of the management of thesupply of electric train spare parts. The result of this research is the first stepfor further research on the management of spare parts inventory in the railwayindustry..

PENGARUH PENGETAHUAN DAN SIKAP PERAWAT TERHADAP KESELAMATAN PASIEN: LITERATURE REVIEW Rezky Pratama; Stefano Geraldi; Niko Sudibjo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Patient safety is defined as the prevention of harm to patients while in health care. Patientsafety also means reducing the risk of unnecessary harm when the patient is in healthnursing care. Patients need maximum protection guarantees in health services. It is veryimportant to evaluate the knowledge and attitudes of nurses about patient safety throughthe identification of all risks that may be faced by nurses. Given the importance of patientsafety, the purpose of this study was to examine the effect of nurses' knowledge andattitudes on patient safety. The method used in writing this article is in the form of aliterature review. Article searches are carried out through Google Search Engine throughthe use of the keywords “patient safety”, “knowledge”, “attitude” and “nurse”. The workunit, and knowledge of patient safety are factors that are significantly related to knowledgeof patient safety. In addition, gender, work experience, having patient safety information,knowledge about patient safety have a significant relationship with attitudes towardspatient safety. Nurses can be more confident in increasing knowledge and attitudestowards patient safety through a good understanding of the factors that influence eachother. A high attitude towards patient safety can help nurses to continue to provide safepatient care

ANALISIS BEBAN OPERASIONAL DAN PENDAPATAN OPERASIONAL TERHADAP LABA BERSIH PADA PT BPR SATYA MITRA ANDALAN BATAM Melisa; Dian Lestari Siregar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine whether operating expenses andoperating income had an effect on net income at PT BPR Satya Mitra Andalan.In this study, researchers used descriptive research methods. The population inthis study is the income statement at PT BPR Satya Mitra Andalan Batam for thelast five years. The sample used in this research is purposive samplingtechnique. The type of data in this study is quantitative data and the data sourceused is secondary data. The technique of collecting data in this research isdocumentation. The data analysis technique used for this research is theStatistical Package Of Social Sciences (SPSS). Based on the results of theresearch on Operating Expenses and Operating Income on Net Profit, Fcount325,310 > Ftable 3.59 and Sig. of 0.000 < 0.05. This means that H0 is rejectedand H3 is accepted. So it can be concluded that simultaneously OperatingExpenses and Operating Income have a significant effect on Net Profit at PTBPR Satya Mitra Andalan.

PERENCANAAN STRATEGI PUBLIC RELATIONS DALAM MEMBENTUK CORPORATE BRANDING NET. SEBAGAI TELEVISI MASA KINI Vidya Fitri Ferdiansyah; Vanya Kirana Kandialarasati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In this global era of digitalization, it turns out that television is still the strongestmass media among other medias. NET., one of Indonesian television stationsutilize this digital phenomenon as the program distribution process whichincludes using multiplatform. NET. utilize multiplatform as one of its publicrelations strategy to form its corporate branding as Televisi Masa Kini. NET. as arelatively young television stasion in Indonesian television industry hassucceeded in becoming top of mind in the mind of people. Therefore, researchersinterested to make this research of public relations strategy that used by NET.’spublic relations in order to form its corporate branding as Televisi Masa Kini byusing qualitative approach and in-depth interviews. The result of this research isthat NET. used all the steps in public relations strategy planning that has fourphases which is formative research, strategy, tactics, and evaluative researchthat includes nine steps and it’s able to help NET. form its corporate branding asTelevisi Masa Kini. The findings in this research is NET. Good People, which isone of the NET.’s public relations program as one of the most effective publicrelations stategy to form NET.’s corporate branding as Televisi Masa Kini.

DESKRIPTIF PENGEMBANGAN KARAKTER MELALUI CIVIC ENTREPRENEURSHIP (STUDI KASUS PADA DESA HAURWANGI KABUPATEN CIANJUR) Andrian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Era globalisasi merupakan era berkembangnya teknologi dan informasi dalam berbagaiaspek kehidupan termasuk negara. Untuk mengantisipasi perubahan era globalisasitersebut, maka warga negara dan negara harus mempunyai cara dalam menghadapinya,sehingga mempunyai daya saing. Salah satunya adalah dengan meningkatkan civicentrepreneurship. Civic entrepreneurship merupakan upaya membantu masyarakat dalammengembangkan perekonomian yang produktif dan mempunyai daya saing yang tangguh.Penelitian ini difokuskan pada gambaran pengembangan karakter melalui civicentrepreneurship pada Desa Haurwangi Kabupaten Cianjur. Rumusan masalah dalampenelitian ini adalah bagaimana gambaran pengembangan karakter melalui civicentrepreneurship pada Desa Haurwangi Kabupaten Cianjur. Dari hasil penelitiantersebut dapat diperoleh kesimpulan bahwa gambaran pengembangan karakter melaluicivic entrepreneurship adalah sudah terdapatnya wirausaha-wirausaha yang dilakukanoleh pihak warga tersebut, yang terdiri dari perdagangan yang meliputi kios, pasar,warung, dan toko. Selain itu juga, terdapat pabrik-pabrik yang berdiri di daerah tersebut.Selain kios, pasar, warung, dan toko, pihak pemerintah Desa Haur Wangi KabupatenCianjur menyediakan kegiatan perkoperasian, di mana perkoperasian tersebut sebagaipenunjang atau wadah bagi warga Haur Wangi Kabupaten Cianjur untuk melakukan erbagai usaha-usaha, sehingga warga dapat melakukan usahanya dengan baik dengansistem simpan pinjam yang tidak membebani.

ISLAMIC SOCIAL REPORTING INDEX SEBAGAI INDIKATOR AKUNTABILITAS DAN TRANSPARANSI Andi Ayu Frihatni; Darwis Said; Nadhirah Nagu; Widyantono Arif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Islamic Social Reporting (ISR) is an interesting topic to discuss in shariaaccounting studies because so far the measurement of CSR disclosure in Shariahinstitutions mostly still refers to the Global Reporting Initiative Index. This indexis a reference for all types of companies in various countries regardless of shariaor non-Sharia aspects. This research aims to Identify the level of socialperformance of companies listed in JII by using content analysis by providing achecklist on each item that reveals social activities in the company's 2015 and2020 financial statements. The results of this study, found that in general thecompany has carried out the company's social responsibility well even thoughthere are still companies that in certain years do not do even minimally incarrying out their social responsibilities. No company has reached the fullfigure, namely the implementation and disclosure of the ISR Index on a 100%(one hundred percent) basis. This is due to the existence of sub-items of the ISRIndex that are impossible to meet by companies such as green products,environmental audits, and assistance for political activities.

EFFECTIVENESS AND CONTRIBUTION ANALYSIS OF LOCAL TAXES AND RETRIBUTIONS TO REGIONAL OWN-SOURCE REVENUE Suci Nasehati Sunaningsih1; Risma Wira Bharata; Agustina Prativi Nugraheni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Regional Own Source Revenue (PAD) is the regional government's principal source ofcapital, used to fund all expenditures and reduce reliance on payments from the federaland provincial governments. The size of the natural and tourism potential controlled bythe Government of Magelang Regency should significantly contribute to the PAD ofMagelang Regency, but it does not do so in practice. The purpose of this study is toassess the effectiveness and contribution of PAD sources in Magelang Regency,specifically local taxes and retributions on PAD. Secondary data in the form of a BudgetRealization Report (LRA) for the period 2016-2020 was utilised. The effectivenessanalysis revealed that the Government of Magelang Regency can collect local taxes veryefficiently for 5 (five) years in a row, with an annual effectiveness ratio exceeding 100%.Local retribution, on the other hand, has not been properly implemented, as evidenced bythe effectiveness ratio of local retribution, which varies year to year and is included inthe Less Effective group. Local taxes contribute enough to PAD, according tocontribution analysis, with an average contribution ratio of 34% in the Fairly Goodcategory. The contribution of local retributions to PAD, on the other hand, is included inthe Very Poor category, with an average contribution ratio of roughly 6% every year

PENENTUAN KEBIJAKAN DEVIDEN: BAGAIMANA RELEVANSI UKURAN PERUSAHAAN, PROFITABILIAS, DAN TATA KELOLA DI ERA PANDEMI M. Dana Prihadi; Nugraha; Maya Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The right policy decisions and dividend payments can maximize the value of thecompany and shareholders. The value of the company is determined by the valueof its own capital and the value of debt. Therefore, the stock price means anincrease in the value of the company. In contrast to the larger dividend paymentscan reduce the company's ability to invest which can lead to a decrease in thecompany's growth rate in the future, this can make the shares go down. Thepurpose of this study is to analyze the relevance of firm size, profitability, andgovernance in dividend policy. This research is divided into five main parts. First,it presents the background of the research. This study uses the Library Research method, namely by approaching the theoriesthat are relevant to the focus of the research carried out. In this section, anassessment of the concepts and theories used is carried out based on the availableliterature, especially from articles in various scientific journals. The LibraryResearch approach is carried out to build a concept or theory that forms the basisof the study in this research.This study concludes that if company size has relevance in dividend policy, large,well-established companies will have easy access to the capital market, while newand small companies will have a lot of difficulty having access to the capitalmarket. Due to the ease of access to the capital market which is quite significantfor its flexibility and ability to obtain larger funds, so that the company is able tohave a higher dividend payout ratio than small companies.

Page 33 of 143 | Total Record : 1422

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+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

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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