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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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MANAJEMEN RETRIBUSI PELAYANAN PASAR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PEMERINTAH KOTA PEKANBARU Ilya; Gusnardi; Kartikowati
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

Regional Original Income (PAD) in Pekanbaru City is still not good. This is because the target set by the Pekanbaru City government has not been achieved for the last 5 (five) years. Regional levies are local levies as payment for certain services and permits specifically provided and/or granted by local governments for the benefit of individuals or organizations. One example is the Retribution for Garbage/Cleaning Services, Parking Services, and Market Services. Market services are traditional/simple market facilities in the form of kiosks and stalls managed by the government for traders. Pekanbaru City has 6 UPTD Markets, none of which has reached the target of realization for the last 3 years. Only about 92.47% of the most realized realizations were paid off from the target. There are still many obstacles in the management of market retribution activities. So that the existence of these problems certainly has an influence on increasing market levies in Pekanbaru City. If POAC management is applied in the perspective of HR management, the management of market service retribution in the city of Pekanbaru can increase or reach the target every year, not only from HR management from the market sector but also HR management from traders in order to fulfill their obligations as traders who enjoy facilities from the government. If the management of human resources from the market sector and traders is paid for, it will automatically increase the income for local revenue, especially in the city of Pekanbaru.

PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN DI WELLCLINIC GADING SERPONG Anatha Pindika Putra Teguh; Sunaryo Oentara
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

The purpose of this study was to analyze the effect of tangibility, reliability, assurance, empathy, and responsiveness on patient loyalty in the private healthcare sector. Data collection was carried out using online questionnaires for 200 outpatients that were receiving healthcare service in WellClinic Gading Serpong in June-August 2021 period with purposive sampling method. Data analysis was performed using Analisis partial least square-structural equation modelling (pls-sem), approach using SmartPLS software. The results show that all five dimensions in service quality had a positive effect on patient loyalty in WellClinic Gading Serpong, especially in Tangibility and Reliability. Contribution of this research was sent out idea to WellClinic Gading Serpong and similar private healthcare sector to improve aspect of service quality and which one dimension of service quality that they need more to improve to improve patient loyalty in WellClinic Gading Serpong for increment of total customer in Wellclinic Gading Serpong with expected healthcare service.

ANALISIS KEPATUHAN PENGELOLAAN KEUANGAN BLUD DAN TINGKAT KEMANDIRIAN RSUD PURI HUSADA TEMBILAHAN TAHUN 2015-2019 Andy Slamet; Bambang Supeno
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

This study aims to analyze the Compliance Analysis of BLUD Financial Management on the Level of Independence of the Puri Husada Tembilahan Regional General Hospital which has been designated as a Regional Public Service Agency (BLUD) since 2012. This study uses a descriptive research method. The type used is time series secondary data which includes aspects of BLUD financial management compliance and the hospital's level of independence during the 2015-2019 period. BLUD financial management compliance is measured by looking at the Hospital Performance Evaluation Report and the level of independence is measured by the hospital independence ratio. The analytical method used in this research is descriptive analysis. The results showed that the compliance of BLUD financial management still did not meet the standards, while the level of independence of the BLUD RSUD Puri Husada Tembilahan had met the expected standards.

PENGARUH KEPUASAN KERJA DENGAN MEDIASI PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KOMITMEN KARYAWAN BANK Sri Wahyu Lelly Hana Setyanti; Nira Puspitasari; Ema Desia Prajitiasari
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

This study aims to determine the effect and analyze: (1) job satisfaction on employee commitment, (2) job satisfaction on Perceive Organizational Support, (3) Perceive Organizational Support on commitment, (4) job satisfaction through the mediation of Perceived Organizational Support on employee commitment. . The research approach used in this research is quantitative. The research population is employees of conventional banks in Jember Regency with a sampling technique using cluster sampling at Bank Mandiri and Bank Rakyat Indonesia (BRI) Jember with 72 respondents. The data analysis method used is path analysis. The results of testing and data analysis showed that the variable job satisfaction had a significant effect on the commitment of conventional bank employees in Jember Regency by 67.3%, job satisfaction on perceived organizational support of 73.3%, perceived organizational support on employee commitment of 80.6% and job satisfaction through the mediation of Perceived Organizational Support. to the commitment of employees of conventional banks in Jember Regency by 59.1%.

WHAT IS BEHAVIORAL FINANCE?? Kamelia Agustini; Senny Luckyardi; Nugraha; Maya Sari
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

Behavioral Finance is the science of behavioral, psychological aspects for investors in making investment decisions. Behavioral Finance explains deviation/bias with psychological terminology. Over the past forty years, traditional finance has been the dominant theory in the academic community. However, scholars and investment professionals are beginning to investigate an alternative theory of finance known as behavioral finance. Behavioral finance seeks to explain and increase public awareness of the emotional factors and psychological processes of individuals and entities investing in financial markets. Behavioral finance is evolving and an appreciation for this interdisciplinary research is the underlying foundation of this emerging discipline. There are four general principles of Behavioral Finance, namely Overconfidence, Financial Cognitive Dissonance, Theory of Regret and Prospect Theory.

FEASIBILITY ANALYSIS OF SALT FARMERS BUSINESS IN WINI VILLAGE, INSANA UTARA DISTRICT, TIMOR TENGAH UTARA REGENCY Emilia Khristina Kiha; Berno Benigno Mitang
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

Indonesia is known as a maritime country with enormous potential for marine resources, both biological and non-biological. One of the wealth of non-biological marine resources owned by Indonesia is salt. As a maritime country with an area that is mostly ocean, Indonesia has a lot of economic potentials that comes from the wealth of the sea. Ironically, Indonesia is still a fairly large salt importer, especially in iodized salt and industrial salt. One of them is Wini Village is a salt-producing area in Kefamenanu City, which has an important role in the economy which is directed to increase income and production. This study aims to determine the income and feasibility of salt farmers in Wini Village, North Insana District. The research was carried out from July to August 2020. The research location is in Wini Village,North Insana District. Determination of the sample is done by using the sampling method (Random Sampling), as documentation of the implementation and the respondent's approach through observation, interviews, questionnaires where the number of samples used in the study was 68 respondents from the population in Wini Village as many as 70 salt farmers. The analysis used in this research is Income and Feasibility Analysis. The results of the analysis of the income obtained show that the average income of salt farmers in Wini Village is Rp. 6,912,300 tons/ha. The results of the feasibility analysis obtained show the Return Cost Ratio (R/C-ratio) value of 2.5 indicating R/C >1.

PENGARUH KULIATAS PELAYANAN, PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DALAM PELAPORAN PAJAK TAHUNAN PADA PT JET TEKNOLOGI EXPRESS Aulia Ayu Nur Fauziah; Imam Hidayat
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

The purpose of this study was to determine the effect of service quality, taxpayer compliance and taxpayer sanctions on taxpayer compliance. In fact, tax evasion is becoming more common due to tax evasion violations. Therefore, the purpose of this study is to understand taxpayer compliance in the above aspects. This type of survey uses a quantitative survey. The data collection method used in this research is the questionnaire method. The data source uses primary data in the form of survey responses distributed to respondents. The analytical method used in drawing this conclusion is a multilinear analysis method with the help of SPSS version 21. The results of the analysis show that service quality has no significant effect on taxpayer compliance, and tax knowledge has a significant effect on taxpayer compliance..

PENGARUH MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN Oktaviani Kristina Kardhianti; Ceacilia Srimindarti
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

Fraudulent financial statements or material misstatements in financial statements, the highest incidence of fraud occurs, due to the weak system of good corporate governance in a company, weak good corporate governance, indicating the failure of financial statements to achieve their objectives to meet user information needs, where financial statements fail to present facts. real about the actual economic condition of the company. The purpose of this research is to examine and analyze the effect of earnings management and good corporate governance on mining subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a population of all mining companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2016-2020, obtained a population of 190 companies. The sampling method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 178 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that earnings management has a significant negative effect on financial statement fraud. Meanwhile, managerial ownership, the board of commissioners and the audit committee have no influence on fraudulent financial statements.

PENGARUH KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI MASA PANDEMI PADA CV. MITRA MANDIRI MACHINERY PARTS AND SUPPLIER Sugiharto, Fadira Az Zahra Putri; Waspodo Tjipto Subroto
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

This study aims to determine the effect of leadership and job satisfaction onemployee performance. The sample in this study were 27 people from CV. Mitra Mandiri Machinery Parts and Suppliers. The technical analysis used in this study is multiple linear regression using SPSS 25.The results of this study indicate that the independent variables simultaneously have an influence on employee performance. And partially, leadership has no significant effect on performance and job satisfaction has a significant effect on employee performance.

PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET QUALITY PADA INDUSTRI PERBANKAN DI INDONESIA Rizqa Ayu Nurmalita; Ahmad Muslim; Maria C. Widiastuti
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

The purpose of this study was to analyze the effect of the causal relationship between intellectual capital on asset quality at banks in Indonesia. This study uses secondary data derived from the Bank's annual financial statements that have been audited and listed on the Indonesia Stock Exchange (IDX) throughout 2015 to 2020. By applying the purposive sampling method in order to obtain 38 banks as samples. Processing and analyzing data in conducting hypothesis testing using multiple regression analysis which is then processed with the Eviews 9 program. The use of Asset Quality as an indicator of the banking risk profile uses a Non-Performing Loan (NPL) measurement approach. Meanwhile (VAICTM), along with its components, namely human capital efficiency (HCE), structural capital efficiency (SCE) and capital employed efficiency (CEE) are used as approaches in measuring intellectual capital. The control variables used are bank age (BAGE) and bank size (BSIZE). The results of the study indicate that intellectual capital generally affects the asset quality of banks in Indonesia significantly positively. When intellectual capital is divided into its components, this study proves that there is a significant relationship to asset quality. Negatively with human capital efficiency (HCE) while positively with structural capital efficiency (SCE). While the control variable Bank age (BAGE) was proven to have a significant negative effect on asset quality. The results of this study prove that the Bank's management can optimize intellectual capital along with structural capital and human capital to maintain and maintain asset quality. Furthermore, the results of this study are expected to have direct implications for the development of banks in the era of knowledge-based economy. This study analyzes the relationship between intellectual capital and its relationship to bank asset quality, which is still minimally studied empirically in banking in Indonesia.

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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