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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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Analisis Sektor - Sektor Ekonomi Unggulan dan Strategi Pengembangannya: (Study Kasus di Kabupaten Lumajang) Elok Rahmawati; Rafael Purtomo S; Duwi Yunitasari
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 growth rate of GRDP in Lumajang Regency tends to decrease significantly in the last 10 years. Even in 2019, the GRDP growth rate of Lumajang Regency was in the bottom 2 (two) after Probolinggo Regency in the Horseshoe Region and the bottom 3 (three) in East Java Province. From these data, it shows that Lumajang Regency needs an accelerated economic growth plan that focuses on leading economic sectors to improve the welfare of the people of Lumajang Regency. This study uses Shift Share and SWOT analysis. The results of the analysis of sectors that are recommended in accelerating economic growth are the Agricultural Sector, the manufacturing sector and the wholesale and retail trade sector, where the results of the SWOT analysis use the Growth oriented strategy or the Srength - Opportunity (S-O) strategy. The recommended strategy for developing the economic sector in the context of accelerating economic growth in Lumajang Regency is optimizing the improvement of the leading economic sector by utilizing technological advances, improving the quality of human resources, increasing the tourism sector and maximizing promotion. In addition, it is also necessary to pay attention to the synergy and linkages between sectors from upstream to downstream so that economic growth in all sectors will be achieved faster.

The Efficiency of Local and International Banks in Indonesia Aba, Fransiskus X Lara Aba; Junior, Antuh
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 uses two stages, first measure the technical effectiveness of banking using the data envelopment analysis (DEA), and the second stage to estimate the influence of macroeconomic variables, namely interest rate, inflation rate, and exchange rate against the efficiency of local and international banks using Tobit's regression model. Based on the results of the measurement of the effectiveness of local and international banks using the DEA method, it was found that on average the level of efficiency of local and international banks have not yet reached the level of effectiveness of optimal 100% and the level of ability of local banks has the higher efficiency level than foreign banks.

Pengaruh Ukuran Perusahaan,Umur Perusahaan,Komite Audit, Profitabilitas, dan Solvabilitas Terhadap Audit Delay pada Perusahaan Manufaktur pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Arie Pratania Putri; Anugrah Gabe Simanjuntak; Afridesi Manalu
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 was conducted to determine the relationship between firm size, firm age, audit committee, profitability, and solvency on audit delay, in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The data used in this journal is sourced from the annual report data of companies listed on the Indonesia Stock Exchange through the official website www.idx.co.id. The method used in this research is the comparative casual method. The research population was 12 companies, with 4 years of total observations, so the number of research samples was 48. Documentation technique is a technique used in this study using multiple linear regression and data processed through SPSS version 22 program. Based on partial testing that the variable size companies and audit committees have a positive effect on audit delay. While the variable age of the company, profitability and solvency variables have no effect on audit delay.

Analisis strategi komunikasi pemasaran Kedai Ngopi Dhisik dalam menciptakan ketenaran merek melalui instagram Dilla Amalia Muntaha; Ario Mukti Lazuardi Anggomulyo; Muhammad Aras
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

This study aims to determine the marketing communication strategy of the coffee shop dhisik in creating brand fame through Instagram. This is because business competition in the food and beverage industry is increasingly competitive and offers almost the same types of beverage products so consumers are confused about deciding which coffee drink product to consume. This study uses the SOSTAC concept to analyze marketing communication strategies through social media. The research approach is qualitative and the research is analyzed descriptively. The data collection technique used in-depth interviews and the data validity technique used source triangulation and theoretical triangulation so that the research data became valid. The results of the research findings indicate that the marketing communication strategy applied is that the owner of the 'ngopi dhisik' shop takes the action of posting/uploading photo and video content on Instagram social media by providing captions as information. The posted content displays price promotions and unique types of coffee drinks to attract attention and create the fame of the 'ngopi dhisik' brand.

Kepuasan kerja memediasi pengaruh gaya kepemimpinan, budaya organisasi, dan motivasi terhadap kinerja karyawan Bank BTN kantor cabang Jakarta Kuningan Sugiono, Edi; Nurwulandari, Andini; Dining, Yuniarta
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

The purpose of this study is to analyze and prove the influence of leadership style, organizational culture, motivation, job satisfaction on employee performance, and the influence of leadership style, organizational culture, motivation on job satisfaction, as well as the indirect influence of leadership style, organizational culture, and motivation on Employee performance is mediated by job satisfaction. In this study, it was proven that leadership style, organizational culture, motivation, job satisfaction had a positive and significant effect on employee performance, while leadership style, organizational culture, and motivation had a positive and significant effect on job satisfaction. For leadership style, organizational culture, and motivation indirectly also have a positive and significant effect on employee performance mediated by job satisfaction. Job satisfaction has the highest influence mediating motivation on employee performance, which means that if job satisfaction is increased, motivation will increase and have an impact on increasing employee performance.

Analisis pengaruh information asymetry terhadap earnings management dengan environment uncertainty sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2018-2020 Dewi, R. Rosiyana; Shierly
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

This study aims to analyze the effect of information asymmetry on earnings management with environment uncertainty as moderating variable in companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. This study uses secondary data, the data used in the form of financial statements of companies listed on the Indonesia Stock Exchange. The type of research used in this study is causal research, namely research that aims to find a causal relationship of the variables studied to answer research questions. The samples used in this study are manufacturing companies that are listed on the Indonesia Stock Exchange in the period of 2018-2020. Data were collected using purposive sampling. The total number of companies in the study sample is 152 companies with a study period of 3 years, resulting in 456 samples after outliers. This study uses a regression analysis moderation.The results of the study using linear regression analysis, descriptive statistic, and classic assumption test indicate that information asymmetry has a significant positive effect on earnings management. Then the results of linear regression analysis indicate that environment uncertainty does affect earning management. Furthermore, linear regression analysis revealed that environment uncertainty was able to moderate the relationship between information asymmetry and earnings management.

Perbedaan dan pengaruh kredibilitas selebgram terhadap niat beli Rudy Sondang Sinaga
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

This study aims to determine the effect of celebrity credibility on consumer purchase intentions at Cafe Suoklat Surabaya. The indicators of Celebgram credibility are attractiveness, trustworthiness, and expertise. The combination of these three indicators is expected to increase the purchase intention of consumers visiting Cafe Suoklat. There are two celebgrams that will be chosen to promote the Cafe's food and beverage products through Instagram. The first is Vicky Yuwono and the second is Putri Kenasti. Data was obtained by distributing questionnaires to 100 respondents, 50 men and 50 women using purposive sampling method. Furthermore, the test was carried out using the different test method and multiple linear regression. The results showed that there was no difference in credibility between Vicky Yuwono and Putri Kenasti. Attractiveness and trustworthiness variables have a significant effect on purchase intention, except that the expertise variable does not significantly affect purchase intention.

Pengaruh faktor kepemimpinan transformasional terhadap perilaku kerja inovatif melalui kesiapan untuk berubah sebagai mediator Aditianto, Pramudio; Amir, Muhammad Taufiq
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

The global Covid-19 pandemic requires the business enterprise to be ready to be up against massive changes due to the uncertain conditions. Change is a requisite as the business enterprise is currently recalculation of its business which has an impact on efficiency. This efficiency makes employees have to innovate in their work to be more effective and efficient. For this reason, transformational leaders are required to direct employees to change as well as to behave innovatively. This research uses the approach of quantitative with a survey method. The object of research is PT Lativi Mediakarya with the subject of all employees from the staff to manager level. Primary research data were collected through research questionnaires. The research sample was 140 people represented all Directorates and Divisions. The data were analyzed using Structural Equation Modeling with Partial Least Square approach. Transformational Leadership was found to have a positive effect on Readiness for Change, but does not have a significant effect on Innovative Work Behavior. Readiness for Change had a positive effect on Innovative Work Behavior. The Readiness for Change had a role as a mediator in the influence between Transformational Leadership and Innovative Work Behavior. Leaders in companies need to act agilely in the face of changing conditions with uncertainty, but still need to highlight aspects of individual considerations in their transformational character. Transformational leaders need to play a role in providing a stimulus for creativity and innovation so that they always encourage innovative behavior to their followers. Innovative behavior requires positive psychological conditions with trust and clarity of information from management.

Pengaruh profitabilitas, pertumbuhan asset dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) Fatmah Watty Pelupessy
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

The purpose of scientific writing is to know the effect of Profitability, Asset Growth and Firm Size Of Capital Structure On Manufacturing Company in Indonesia Stock Exchange (BEI) Period 2010-2014. The analysis technique used is a statistical test with multiple regression analysis and hypothesis testing using t test (Partial Test). In the study proved that Profitability and Growth Asset partially positive and significant impact on the capital structure while variable size persahaan negative effect on Capital Structure. From this research, the R2 value of 0.683 indicating that the change amounted to 68.3%, which is caused by the independent variable (Profitability, Asset Growth and size of the company) together will affect the capital structure. While the rest of the larger, ie 31.7% explained by other variables that are not entered in the regression model in this study.

ANALYSIS OF THE IMPLEMENTATION OF THE BALANCED SCORECARD METHOD TO DETERMINE THE DEVELOPMENT OF TEMPE COMPANY PERFORMANCE Purwanti, Ari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to examine the balanced scorecard method's implementation in order to ascertain the tempe company's performance development. This study used the crossectional survey method, which entails concurrently approaching, watching, and collecting data on risk variables and their consequences. The questionnaire utilized a Likert scale and was processed using a variety of testing methodologies, including validity testing, reliability testing, and regression testing. Based on the study results, it can be concluded that the variables Financial Perspective, Customer Perspective, Internal Business Processes Perspective, Learning & Growth Perspective influence Company Performance.

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Muhamad Ardi Nupi Hasyim

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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

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