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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 Pengendalian Internal & E-Procurement Terhadap Fraud: (Studi kasus pada Dinas Pendapatan dan Pengelolaan Keuangan dan Aset Daerah, dan Inspektorat Kabupaten Bandung Barat) Inta Budi Setya Nusa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (261.477 KB) | DOI: 10.32670/fairvalue.v4i7.1247

Abstract

Supervision, control and coordination have not been adequate in the asset management area is the cause of the occurrence of fraud at the Department of revenue and the financial and assets Management area of West Bandung Regency factors led to fraud is the auction process that is not in accordance with the rules of procurement of goods and services electronically. The purpose of this study is to analyze and assess influence of internal controls against fraud and E-procurement against fraud. The methods used in this research is descriptive method and verifikatif. The descriptive method was used to find out the description of the variable Internal control, variable E-procurement and Fraud. To know the influence of Internal control variables and variable E-procurement against Fraud done with test statistics. The statistical test used was the structural model design, design a model of measurement, line diagrams, test the fit of the model. Test the fit of the structural model and hypotheses using the software Smart PLS 2.0. M3. The Unit of analysis in this research was an employee of Department of Revenue and the financial management and internal Auditors and regional Assets Inspectorate West Bandung Regency. The research results showed that internal control influential high enough against Fraud and E-procurement influential high enough against fraud, on the Department of revenue and the financial and assets Management area of West Bandung Regency.
The Effect of Current Ratio, Price to Book Value, Net Profit Margin, Debt to Equity Ratio, and Return On Assets on Stock Prices Moderated by Earning Pershare Hasanudin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (318.693 KB) | DOI: 10.32670/fairvalue.v4i7.1248

Abstract

Using the IDX30 corporation as a control, this research sought to find out how the current ratio, price to book value, net profit margin, debt-to-equity ratio, and return on assets influenced stock prices. Secondary data was gathered from IDX and the annual report of the company for this investigation. This study uses a sample of 15 IDX30-listed firms from 2014 to 2018, and observes data from 30 other companies. Smart PLS is the analysis method employed. It has been found that stock prices are affected by the factors PBV, ROA, and CR, but NPM has no meaningful effect on stock prices. The link between CR and NPM on stock prices is unaffected by EPS, whereas EPS moderates PBV, DER, and ROA.
Pengaruh pengalaman audit dan tingkat kesulitan penugasan terhadap keakuratan dan keyakinan penentuan auditor pada KAP “Big Four” di Jakarta, Indonesia Suhardjo, Iwan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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 (395.618 KB) | DOI: 10.32670/fairvalue.v4i8.1249

Abstract

The purpose of this study was to determine the effect of audit experience and difficulty level of assignment on the accuracy and confidence of auditor determination at KAP "Big Four" in Jakarta, Indonesia. The research showed no positive correlation between audit experience and accuracy and confidence assessments, a negative correlation between task difficulty and accuracy and confidence assessments on control risk evaluation. Additionally, there is a strong and real relationship between confidence assessments and accuracy assessments on control risk evaluation, and there is no strong and real relationship between audit experience and task difficulty. This result is not consistent with two previous research conducted in United States and Australia. It may be caused by the number of respondents were close to 40% junior auditor level, non-response bias, and possibility of other factors influence accuracy and confidence assessments on control risk evaluation in Indonesia.
Analisis Motivasi Kerja, Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Karyawan Dimediasi Kepuasan Kerja pada Angkatan Kerja Generasi Z Gilang Pratama Hafidz; Mega Noviyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (426.715 KB) | DOI: 10.32670/fairvalue.v4i7.1250

Abstract

This study aims to analyze work motivation, transformational leadership and organizational culture on employee performance mediated by job satisfaction in the generation Z workforce. This research is a quantitative research using non-probability sampling method with 325 respondents. Based on the results of data analysis, it can be concluded that work motivation on job satisfaction does not have a positive effect, organizational culture has the largest positive influence on the performance of Generation Z employees, transformational leadership style and work motivation have a positive influence on the performance of Generation Z employees and then job satisfaction is proven to mediate the three exogenous variables on employee performance.
Rural tourism: Activities and challenges Muhammad Ramli; Hasan Basri; Muhammad Adi Junaidi; Irwan Rahadi; Muh Hilmi Pauzi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (300.682 KB) | DOI: 10.32670/fairvalue.v4i7.1251

Abstract

Rural tourism is perceived to develop the tourism niche segment to reduce the influence of mass tourism. To prevent the risk of natural damage, rural tourism comes as a solution to improve the economy of rural areas and provide education, mixed experiences and offers high levels of service. This study aims to explain the activities of rural tourism that have been determined by the tourism office and the challenges of their development. The ethnographic method is used to cluster activities and problems related to tourism activities in the Rural Tourism area in Lombok Timur. This type of research adopts a case study covering three zones; marine zoning, mountain range zoning, and natural zoning (flat landscape). The sampling technique used was random clustering sampling by selecting three representatives from each sample cluster. The reasons supporting the selection of this sample model are assumed that all samples have the same characteristics. The data collection process was carried out by participant observation, document review, semi-structured interviews, and field notes. All representational tourism activities and development barriers in rural (Desa Wisata) areas are discussed.
Pengaruh karakteristik pekerjaan dan kompetensi terhadap kinerja melalui komitmen organisasional Aminin, Nur; Tristiana Rijanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 (273.049 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1253

Abstract

The problems in this study are how job characteristics affect employee performance, how competence affects employee performance, how job characteristics affect organizational commitment, how competence affects organizational commitment, how organizational commitment affects employee performance, how is the role of organizational commitment in mediating the influence job characteristics on employee performance and how the role of organizational commitment in mediating the influence of competence on employee performance. The sample taken in this study was the entire population, namely Kelurahan Employees in the Wiradesa Subdistrict, Pekalongan Regency totaling 112 employees. The analytical tools used are validity and reliability tests, descriptive statistics and regression analysis. The results of hypothesis testing show a positive and significant effect of job characteristics on performance, competence on performance and organizational commitment on performance, while job characteristics on organizational commitment show a negative and insignificant effect. Likewise, competence on organizational commitment shows an insignificant negative effect.
ANALYSIS OF POTENTIAL USE OF E-COMMERCE DURING THE COVID-19 PANDEMIC IN ZAKAT RECEIVING Lina Yulianti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.837 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.1255

Abstract

Before or during the Covid-19 pandemic, the potential for zakat receipts at the national level is enormous. But unfortunately, the realization of this potential is still minimal and not as expected. Therefore, the National Amil Zakat Agency (BANZAS) utilizes various digital platforms to increase the potential for receiving zakat, especially during the Covid-19 pandemic. This research will be carried out using a qualitative approach and secondary data from various studies or other research. The study results found that zakat receipts through e-commerce always increase every year. Mainly when the Covid-19 pandemic emerged, there were a lot of new zakat givers. This is due to the ease that has been successfully offered by various e-commerce to do zakat so that the acceptance of zakat through ecommerce is continuously increasing.
APAKAH EFISIENSI PERUSAHAAN MEMPENGARUHI RETURN SAHAM ? Sugeng Suroso
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.657 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.1256

Abstract

Penelitian ini bertujuan untuk mengetahui apakah variable efisiensi pada perbankan dapat mempengaruhi return saham. Jenis data yang dikumpulkan adalah data kuantitatif yang terdiri dari data sekunder. Data akan diambil dari Laporan Keuangan perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2016-2019. Data yang digunakan adalah data panel yang merupakan gabungan antara data time seris dan data cross section. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling . Jenis data yang digunakan adalah data sekunder yang sumber datanya diperoleh dari website masing-masing bank. Data akan diolah dan dianalisis dengan persamaan regresi linier dibantu dengan software SPSS versi 26. Hasil analisis dari 10 bank yang memenuhi kriteria menunjukkan pengaruh BOPO, CER dan OE terhadap return sebesar 91,3% (nilai 91,3% didapat dari nilai adjusted R Square pada tabel 5.5 yaitu sebesar 0,913 x100%). Hubungan antar variabel sebesar 0,913 berada pada level sangat kuat dan searah. Artinya dalam penelitian ini dapat dikatakan faktor efisiensi berpengaruh positif terhadap return saham
Pengaruh enterprise risk management, profitabilitas, ukuran perusahaan, leverage, dan umur perusahaan terhadap nilai perusahaan perbankan yang terdaftar di BEI Haryono, Alifian Aditya Lutfi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (468.212 KB) | DOI: 10.32670/fairvalue.v4i9.1258

Abstract

This study aims to analyze enterprise risk management (ERM), profitability, firm size, leverage, and firm age on firm value. The analytical method used is multiple regression analysis with the help of SPSS 25 software with the classic assumption test results that meet the test requirements. The data used is secondary data derived from the annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study used purposive sampling in the selection of samples and the total sample used was 44 banks. The method applied is multiple regression analysis. The results found that profitability, firm size, leverage, and firm age had a positive impact on firm value. Meanwhile, ERM has no impact on firm value. From 180 companies in the banking sector in 2016-2020, it is shown that Enterprise risk management is not significant to firm value, as a result, hypothesis 1 is rejected. Profitability has a positive impact on firm value as a result, hypothesis two is accepted. Firm size has a positive impact on firm value as a result of which hypothesis three is accepted. Leverage has a positive impact on firm value as a result, hypothesis 4 is accepted. Firm age has a positive impact on firm value as a result, hypothesis 6 is accepted.
Pengaruh nilai pelanggan dan pengalaman pelanggan terhadap kepuasan konsumen Telkomsel Ellena Nurfazria Handayani; Octavia Dwi Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (394.786 KB) | DOI: 10.32670/fairvalue.v4i7.1259

Abstract

This study was conducted with the aim of knowing the effect of experience value (X1) and customer experience (X2) on Telkomsel's consumer satisfaction (Y). This study uses a quantitative method. The number of respondents is 100 respondents who are people who have bought and used products at Telkomsel at least 3 times in the last 3 months and are in the North Bekasi area. The analytical tool used is multiple linear regression. The results of this study show the value of the F test with an Fcount of 194.094 (Fcount > Ftable, 194.094 > 3.09) and the coefficient of determination (R2) of 0.800 or 80%, which means that the variable customer value and overall/simultaneous customer experience have influence on customer satisfaction.

Page 45 of 143 | Total Record : 1422

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