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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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Peran Sub-Sektor Perkebunan Terhadap Perekonomian di Kabupaten Ogan Komering Ulu Iwan Kurniawan; Munajat; Yunita Sari
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

The research objective is to analyze the leading plantation commodities in Ogan Komering Ulu district, to analyze the position of the leading plantation commodities in the furure, to analyze changes in the position of plantation commodities in the current and future economy. Used Location Quotient (LQ), Dynamic Location Quotient (DLQ), Shift Share analysis, Overlay analysis and class typology. This study uses secondary data on plantation production from 2011-2020.From the results of the study, it was found that oil palm and coffee commodities were superior based on the results of Overlay analysis between (LQ), (DLQ), Shift Share of commodities that had advantages, namely rubber, rubber commodity class typology (Quadrant III) advanced but depressed sub-sector, coconut commodity palm, coconut, coffee, and cocoa (Quandran IV) the classification of potential sub-sectors is relatively lagging behind.

Strategi Pemasaran Syariah Bank Muamalat Indonesia Tadjuddin Malik
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

Bank Muamalat Indonesia as a business-oriented financial institution faces very tight competition among Islamic banks. Their marketed products are quite similar as those of other Islamic banks, the only difference is the socialization and marketing strategy of the products. The purpose of this scientific journal is obtaining the answer on how Bank Muamalat Indonesia the service to implement the socialization and marketing strategy of the products to the public. The research and the gather of data and information were carried out through conducting the interviews and observations on several customers. Document research through literature and the internet based on the concern of the concept of the Syariah Marketing Strategy of Bank Muamalat Indonesia. The data have been summarized, classified and analyzed using qualitative and quantitative methods. The results of how Bank Muamalat Indonesia provided information on the socialization and use of the concept of the Syariah Marketing Strategy to its customers showed that Bank Muamalat Indonesia still constrained by several factors that are inhibiting and cannot be overcome, such us the education and training for the syariah marketers personal, even though it has been known operating for about twenty years.

Pengaruh Literasi Keuangan, Pemahaman Shariah Governance Terhadap Keputusan Penggunaan Jasa Perbankan Syariah Yurmaini; Muhammad Riduan Harahap; Erliyanti; Tetti Maisyaroh
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

The aim of this study was to analyze the existence of Islamic financial literacy and Shariah Governance on student decisions in using Islamic banking services. The object of this research is students of the Sharia Economics Study Program, Islamic Faculty of Al-Washliyah University, Medan.The method used is multiple linear regression analysis with data processing using SPSS version 25. Independent variables in this study are the Level of Islamic Financial Literacy and Understanding of Sharia Governance, while the dependent variable in the study is Student Decisions in Using Islamic Banking Services. The results showed that the independent variables (level of Islamic financial literacy and understanding of sharia governance) simultaneously had a significant effect on student decisions, which was 0.000 less than 0.05. And in the R Square regressi on test, the variables X1 and X2 can simultaneously influence the Y variable by only 66.8%, the remaining 33.2% is influenced by other factors outside the study. Then, partially Islamic financial literacy and sharia governance also have a significant effect on student decisions in using Islamic banking services.

Idealisme, Love Of Money, dan Intensi untuk Melakukan Manajemen Laba dalam Skema Pemberian Bonus: Sebuah Pendekatan Eksperimen I Putu Hendra Martadinata
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

Earnings management is one of the deviant behavior of managers that is widely studied in behavioral research. Earnings management can be influenced by individual personal characteristics as well as external factors originating from the environment around the individual. This study aims to examine the effect of idealism and love of money on the intention to perform earnings management based on the manager's bonus scheme. This study is based on the findings of previous research which found a tendency for deviant behavior in individuals despite having high ethical ideals. This study suspects that financial motivation can change the ethical orientation of individuals so that they can fall into unethical decision making. This study uses an experimental method with a 2x1 between subject design. The bonus scheme was used as a treatment in the experiment. The participants consisted of 45 Master of Science in Accounting students and 57 Master of Accounting students from Gadjah Mada University, with a total of 102 participants. Hypothesis testing was carried out using the analysis of variance (ANOVA) method. The results of this study indicate that idealism weakens managers' intentions to perform earnings management, while love of money and variable bonus schemes strengthens managers' intentions to perform earnings management. When idealism, love of money, and bonus schemes are combined, the variable bonus scheme strengthens the intention to perform earnings management in managers with high love of money, regardless of the level of idealism. The results of this study indicate that the combination of personal characteristics and the performance reward system applied in the company can influence managers’ ethical decision making

Produktivitas Remote Working: Adaptasi Karyawan Terhadap Technostress dan Work Life Balance Verni Yuliaty Ismail; Meidiati Sekarsari
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

Remote working or work from home based on the HR Management function is included in the work flexibility carried out by the company to improve the quality of employee work life. In the current development of the Covid-19 Pandemic, many organizations have adopted policies to enforce remote working on employees. This study aims to determine the conditions of productivity, technostress and work-life balance of employees who do remote working and analyze the effect of technostress on work-life balance and productivity of remote working employees. This type of research is a field study designed as a survey using a questionnaire. The research population is employees who are or have been doing remote working or working from home at least 2 days a week with a total of 213 respondents. Data were analyzed using Partial Least Square-Structural Equaling Model (PLS-SEM) analysis. The results show that high levels of stress due to the use of technology while working from home can cause the balance of personal life and work-life of employees to decrease. In the end, this condition can reduce their work productivity. The readiness of employees to use technology to do remote work needs attention so that work productivity can be maintained

Adopsi Platform Digital dalam Pengembangan Kapasitas Usaha Mikro, Kecil dan Menengah di Daerah Khusus Ibukota Jakarta Bambang Irawan
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

The adoption of digital platforms by MSMEs in Indonesia is still very low. This can be due to the lack of capacity of MSMEs to adapt to digital technology. There are three main problems related to the capacity of MSMEs in dealing with digital platforms, namely financial resources, business operations, and business expansion. The purpose of the research is to analyze the digital platform model that can develop the capacity of MSMEs as business entities, especially related to financial resources, business operations, and business expansion. The research method used is netnography by presenting a new approach to conducting ethical and thorough ethnographic research that combines archival data and online communication, participation and observation, with digital data collection and networks. Informants in this study consisted of digital platform service providers, users, and regulators. There were fourteen informants involved in this study spread across two provinces, namely the Special Capital Region of Jakarta and Banten. Analysis of the data used is conceptually clustered matrices (matrices grouped conceptually) which are arranged to unite the main roles, research subtopics, concepts or themes together for documentation. The results of the study indicate that MSME capacity development in the adoption of digital platforms in terms of financial resources includes access to capital, preparation of financial reports and the use of accounting application platforms. In terms of business operations, it includes Human Resources management, payment systems and logistics management. As for business expansion, it includes digital marketing and online markets.

Analisis Perbandingan Kinerja Keuangan Perusahaan Sektor Properti Dengan Metode Du Pont & Economic Value Added (EVA) Kasus PT. Ciputra Surya Tbk Tahun 2016 – 2021 Irma Setyawati
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

This study aims to analyze the company's financial performance with the Du Pont System and EVA approach for the period 2016 to 2021. And what things are related to this approach. The type of data used in this study is quantitative data which is secondary data, in the form of balance sheets and income statements. Based on these data, the research begins with a descriptive analysis of the financial performance of property companies which includes the condition of total asset turnover, net profit margin, return on assets, equity ratio and return on equity. The analysis is continued by using the EVA method which includes Capital, WACC, NOPAT. From the analysis with these two methods, it can be seen how well the company's financial performance is. By using the Du Pont System, it is known that the performance of PT. Ciputra Surya Tbk in terms of cross-sectional analysis of the company's ROE from 2016 to 2021 resulted in 2 positive (+) and 3 negative (-). This means that the company's ROE is still below the industry average. This is due to the ROE of PT. The MDLN (comparison) is positive while the value of Equity and Net Income is negative, which is one of the weaknesses of the Du Pont System. In Time Series the company's ROE was negative (-) in 2016, 2017 and 2018, meaning that the company's financial performance in that period was worse than the previous year. In 2016 and 2018 the company's ROE was positive (+), meaning that the financial performance in that period was better than the previous year. By using the EVA method, it is known that the financial performance of PT. Ciputra Surya Tbk in the period 2016 to 2021 in a Cross Section resulted in a positive EVA value (+). This means that the company's financial performance is better than the industry average (comparison company). By Time Series in 2016, 2017 and 2018, the company produced a negative EVA value (-). This means that the company's financial performance in that period was worse than the previous year. In 20014 and 2015 the company produced a positive EVA value (+), meaning that the company's financial performance in that period was better than the previous year.

Pengaruh Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Sumber Daya Manusia (Sdm) Sekolah Menegah Atas Negeri 1 (Sman 1) Yogyakarta Ahmad Badawi Khabir; Abdul Choliq Hidayat; Ifada Rahmayanti
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

This study aims to determine the effect of principal leadership on HR performance at SMAN I Yogyakarta, the effect of work motivation on HR performance at SMAN I Yogyakarta, the influence of principal leadership and work motivation together on HR performance at SMAN I Yogyakarta. The research design used a survey. with a co-relational approach. The sample used is a saturated sample. The analysis was carried out using descriptive percentage, multivariate, and multiple regression. The effect of the independent variables on the dependent variables is based on the Prevalence Ratio (RP) and Confidence Interval (CI) 95%. Measuring tools using questionnaires, notes from interviews, observations, and documentation. The average principal's leadership is 57.80, work motivation is 65.3 on average, HR performance is 105.26. There is a relationship between the principal's leadership and the performance of human resources (HR) at SMAN I Yogyakarta of 2,978. There is a correlation of work motivation on the performance of human resources (HR) at SMAN I Yogyakarta of 8,670. There is a simultaneous correlation between the principal's leadership and motivation with the performance of human resources at SMAN I Yogya-karta of 79,219. Principal's leadership has a positive and significant impact on the performance of human resources, both educators and education staff at SMAN 1 Yogykarta. Work Motivation Has Positive And Significant Influence On The Performance Of Human Resources Both Educators And Education Personnel At SMAN 1 Yogyakarta. Principal Leadership And Work Motivation Together (SIMULTAN) Have Positive And Significant Influence On The Performance Of Human Resources Both Educators And Education Personnel At SMAN 1 Yogyakarta.

Efek Profitabilitas, Solvabilitas, dan Opini Audit Terhadap Audit Report Lag: (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Wirawan Widjanarko; Hadita; Della Alvionita Putri; Y.A Didik Cahyanto
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

This study aims to examine the effect of profitability, solvency, and audit opinion on audit report lag. This study uses descriptive statistical analysis using a quantitative approach with purposive sampling method. In this study, secondary data is used in the form of an annual report published successively during 2018-2020 on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population in this study are all Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. A total of 96 companies are data samples. The analytical method used is Multiple Linear Regression. This study uses data analysis methods that include descriptive statistical analysis and classical assumption test to test the feasibility of using the regression model. The classical assumption test used in this study includes the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Multiple regression analysis in this study was used to examine the effect of the independent variables, namely profitability, solvency, and audit opinion on the dependent variable, namely audit report lag. In this study, SPSS version 23 software was used to obtain the results of the tests carried out. So the results of this study indicate that profitability, solvency and audit opinion have no effect on audit report lag.

Pengaruh Kenyamanan dan Lokasi Terhadap Loyalitas Pelanggan melalui Keputusan Pembelian Sebagai Variabel Intervening Anisa Putri Rahmani
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

It is critical for Collective Co-working Space, which is a services company whose business operations include selling and providing services to consumers, to build a loyal customer base. The purpose of this study was to look into and figure out how convenience and location affect customer loyalty by using purchasing decisions as an intervening variable in a Collective Co-working Space in Yogyakarta's Special Region. This is a quantitative study that employs the questionnaire method as a data collection tool. The participants are all visitors or customers who come to Palagan Daerah Instimewa Yogyakarta's Collective Co-working Space. Software Statistical Product and Service Solutions (SPSS) and Software SmartPLS 3.0 will be used to manage data in this study. As a result, at the Yogyakarta Co-working Space Collective, convenience and location has a favorable and significant impact on customer loyalty. At the Yogyakarta Co-working Space Collective, purchasing decisions have a minor negative impact on client loyalty. At the Yogyakarta Co-working Space Collective, convenience and location has a favorable and significant impact on purchase decisions.

Page 49 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+6282317862727

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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Kab. sumedang,

Jawa barat

INDONESIA

Abstract

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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