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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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PENGARUH BUDAYA ORGANISASI DAN ORGANIZATION CITIZENSHIP BEHAVIOR (OCB) TERHADAP KINERJA Ridha Ramadhany; Sulaiman Asang; Hasniati
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 (265.16 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1113

Abstract

Employee performance is strongly influenced by several factors, one of which is organizational culture. Organizational culture is built from behavior that can affect fellow employees or is called Organizational Citizenship Behavior (OCB). This study aims to describe the influence of organizational culture and Organizational Citizenship Behavior (OCB) on employee performance at the South Sulawesi Provincial Health Office. Descriptive research using quantitative methods with a sample of South Sulawesi Provincial Health Office employees taken about 73 respondents with Purposive Sampling and Accidental Sampling Techniques. The research instrument used reliability and validity tests and then univariate analysis to describe the effect of each variable and bivariate analysis was generated using Chi Squared Test and Coefficient Contingency. The study revealed that there was a very strong significant influence between organizational culture on employee performance at the South Sulawesi Provincial Health Office (P value = 0.99), there was a moderate significant effect between Organizational Citizenship Behavior (OCB) on employee performance at the Sulawesi Provincial Health Office of South Sulawesi (P value = 0.47), and there is a very strong significant effect between Organizational Culture and Organizational Citizenship Behavior (OCB) on the performance of employees of South Sulawesi Province (P Value = 0.94).
PENGARUH SOSIALISASI, PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MAKASSAR Ilham; Maria Ulfah; Sri Nirmala 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.264 KB) | DOI: 10.32670/fairvalue.v4i6.1146

Abstract

This research wants to know the effect of socialization, understanding of taxation, quality of tax services and knowledge of tax rates on UMKM taxpayers compliance in Makassar City. The research analysis used multiple linear regression techniques with SPSS 23 software. The research using purposive sampling technique to 100 respondents. The results showed that partially the socialization variable had no effect on UMKM taxpayers compliance, the tax understanding variable affected UMKM taxpayers compliance, the tax service quality variable had an effect on UMKM taxpayers compliance and the knowledge variable on tax rates had an effect on UMKM taxpayers compliance in Makassar City. Simultaneously, the socialization variable, knowledge of taxation, quality of tax service and knowledge of tax rates affect the compliance of UMKM taxpayers in Makassar City.
KINERJA PERUSAHAAN: APAKAH TATA KELOLA PERUSAHAAN DAN DIVERSITAS GENDER BERPENGARUH? Ivone; Ivy Lee
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 (350.19 KB) | DOI: 10.32670/fairvalue.v4i6.1148

Abstract

The main purpose of this study is to determine the effect of family ownership, institutional ownership, size of the board of directors, the presence of women, and the proportion of women on firm performance in family companies listed on the Indonesia Stock Exchange (IDX). By using secondary data obtained from the annual reports of sample companies in the period of 2016 – 2020. The sample companies selected using the purposive sampling method consist of 362 companies. This research uses panel data regression analysis with e-views application. The results of the study show that family ownership and sales growth have a positive influence on company performance. Firm size and firm age have a significant negative influence on firm performance. Meanwhile, other variables such as institutional ownership, size of the board of directors, the presence of women, the proportion of women, and control variables such as leverage and net profit margin have no significant effect on company performance.
ANALISIS PENGARUH MINAT PELAJAR AKUNTANSI TERHADAP PROFESI AKUNTAN DI KOTA BATAM Budi Chandra; Pinky Riani S
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 (267.492 KB) | DOI: 10.32670/fairvalue.v4i6.1149

Abstract

This study aims to understand the effect of student interest on the accounting profession in Batam City. The dependent variable used is the accounting profession, while the independent variables are the negative attitude of accountants, the image of the accounting profession, perceived behavioral control, accountant job requirements and college reputation. The analytical method used to test the relationship of each independent variable to the dependent using Structural Equation Modeling (SEM) regression. The results of the study concluded that the image of the accounting profession, accountant job requirements and college reputation had a significant positive effect on the accounting profession that would be chosen by accounting students in Batam City, while the negative attitudes of accountants and perceived behavioral control had no significant effect.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Digdowiseiso, Kumba; Bambang Subiyanto; Reza Dwi Cahyanto
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 (209.199 KB) | DOI: 10.32670/fairvalue.v4i6.1150

Abstract

This study aims to analyze the effects of Local Own-Source Revenue, Balancing Fund, and Capital Expenditure on Financial Performance of Regency and City Governments in Central Java Province over the period 2015-2019. The population in this study were all regencies and cities in Central Java Province. The results of the study indicate that both Local Own-Source Revenue and Capital Expenditure have a positive and significant effect on the Financial Performance of Regency and City Governments in Central Java Province. Meanwhile, the Balancing Fund has a negative and significant effect on the Financial Performance of Regency and City Governments in Central Java Province.
DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT : (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK YANG ADA DI JAKARTA SELATAN DAN JAKARTA TIMUR) Bambang Subiyanto; Kumba Digdowiseiso; Muhammad Aufa Pumuka
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 (271.365 KB) | DOI: 10.32670/fairvalue.v4i6.1151

Abstract

The purpose of this study was to analyze the Effects of Time Pressure, Quality review and control procedures, and Ethical Awareness on Premature Termination of Audit Procedures. The study was conducted on auditors who work at the Public Accounting Firm in South Jakarta and East Jakarta. The population in this study were auditors who worked at 10 public accounting firms in South Jakarta. The research method used is simple random sampling method. Based on this method, a total sample of 109 auditors was obtained, while 101 auditors were willing to be respondents. The data in this study are primary data obtained through questionnaires (questionnaires) which are distributed directly by visiting the Public Accounting Firm. The data analysis method used is statistical analysis in the form The results of this study indicate that time pressure has a significant effect on premature termination of audit procedures, this is evidenced at a significance level of 0.000 less than 0.05. Quality review and control procedures also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05. Likewise, Ethical Awareness also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05.
PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD) Subiyanto, Bambang; Digdowiseiso, Kumba; Mandasari, Noviyanti
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 (281.784 KB) | DOI: 10.32670/fairvalue.v4i6.1152

Abstract

This study aims to examine and analyze work experience, professional skepticism and personality types on the auditor's ability to disclose fraud. The type of data used is quantitative data with primary data sources. The population in this study were auditors who worked at the Public Accounting Firm (PAF) in Central Jakarta and South Jakarta. The statistical tool used to test this hypothesis is multiple regression with IBM SPSS Statistics 25. The data were obtained by distributing questionnaires to respondents and the data were processed as many as 138 questionnaires. These results indicate that of the 3 hypotheses, all data are supported by data. Based on the hypothesis test, the results show that work experience and professional skepticism have a positive effect on the ability of auditors to disclose fraud because high work experience causes auditors to be faster in assessing the risk of fraud and with high skepticism the auditor will seek more evidence to prove that the financial statements are free from all forms of cheating. Meanwhile, personality type has a negative effect on the ability of auditors to disclose fraud because each executive auditor is required in his profession to carry out his duties professionally.
DETERMINAN KONSISTENSI PEMBAYARAN ZAKAT PROFESI : STUDI KOMPARASI MUZAKI PENERIMA UPAH DAN NON PENERIMA UPAH Rizkiyani, Nur Fajriyah; Pancawati Hardiningsih
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 (310.485 KB) | DOI: 10.32670/fairvalue.v4i6.1154

Abstract

This study aims to compare the muzakki who receive wages and muzakki who are non-wage recipients. The sampling technique used was a non-probability sample with purposive sampling. The average value of the accountability perception of the muzakki who receives wages is higher than that of the non-wage recipients, but the average value of transparency, zakat literacy, income, religiosity, trust and interest in paying professional zakat on non-wage recipients is higher. The results showed that there was no significant difference in perceptions of accountability and transparency of zakat institutions between muzakki who were wage recipients and non-wage recipients, there was no significant difference in zakat literacy, income and religiosity of muzakki wage recipients and non-wage recipients, there was no significant difference in trust in zakat institutions and interest in paying professional zakat between muzakki who are wage recipients and non-wage recipients.
DETERMINAN PENGUNGKAPAN EMISI KARBON Aulia Nastiti; Pancawati Hardiningsih
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 (288.846 KB) | DOI: 10.32670/fairvalue.v4i6.1155

Abstract

This study aims to examine the factors that influence the disclosure of carbon emissions. The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive side technique, the number of samples obtained is 64 companies. The results of this study indicate that size, media exposure, and profitability have a significant positive effect on Disclosure of Carbon Emissions, leverage has an insignificant positive effect on Disclosure of Carbon Emissions, the type of industry has an insignificant negative effect on Disclosure of Carbon Emissions.
PENGARUH CELEBRITY ENDORSER, BRAND IMAGE, WORD OF MOUTH, KUALITAS WEBSITE, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA Muhani; Hanum San Sabillah
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 (331.016 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1163

Abstract

This study aims to analyze the effect of Celebrity Endorser, Brand Image, Word of Mouth, Website Quality, and Price Perception on Purchase Decisions on E-commerce Tokopedia. The population in this study were all people of DKI Jakarta Province who shopped at Tokopedia. The results showed that Celebrity Endorser, Brand Image, Word of Mouth, Website Quality, and Price Perception had a positive and significant effect on Purchase Decisions on E-commerce Tokopedia.

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