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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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Komoditas unggulan tanaman pangan dan pusat pertumbuhan wilayah di Kabupaten Ogan Komering Ulu Hadikusuma, M. Erry; Rini Efrianti; Yunita Sari
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 potential between sub-districts in Ogan Komering Ulu Regency is different. The superior food crop commodities from each sub-district must be directed towards their development, namely the development of production centers and processing centers. This research is entitled Identification of Leading Food Crops Commodities and Development of Regional Growth Centers in Ogan Komering Ulu Regency which aims to identify and analyze the classification of commodities that have comparative and competitive advantages in each sub-district and identify regional growth centers in each sub-district. The analytical methods used in this research are Location Quotient (LQ) Analysis and Shift Share Analysis and Scalogram Analysis. The results of this study indicate that the development plan to become a center for production and processing of food crop commodities is in 3 sub-districts, namely East Baturaja District, Lubuk Raja District and Sinar Peninjauan District. For the East Baturaja District, the direction of development is to become a production and processing center for corn, cassava and sweet potato commodities. For Lubuk Raja Sub-district, the direction of development is to become a production and processing center for corn, peanut, green beans, cassava and sweet potato commodities. Meanwhile, the Sinar Peninjauan Sub-district has a direction of developing into a production and processing center for lowland rice and cassava commodities.

Activity based costing method dalam penentuan harga pokok produksi pada Industri Batik di Kota Jambi Kusumastuti, Ratih; Muhammad Ridwan; Dios Nugraha Putra
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 was to determine the accuracy of the calculation of the cost of production of batik in the batik industry in Jambi City using the Activity Based Costing Method and to determine the difference in product costs using the Activity Based Costing Method and the system applied by the batik industry in Jambi City. The research object to be studied is the application of the Activity Based Costing Method in the batik industry in Jambi City. The population of this research is the batik industry in Jambi City. Samples were selected based on predetermined criteria. This study uses qualitative and quantitative descriptive analysis methods, namely qualitative descriptive analysis, namely explaining, summarizing various conditions and problems that arise in the object of the study. Based on what happened and compared with the actual situation on the object under study. The results showed that the Production Cost with the ABC system approach resulted in lower costs. This cost is obtained by calculating the labor cost rate and factory overhead costs. Where direct labor costs are the most significant costs in production activities. The cost calculation makes a significant difference. The cost calculation carried out by the company produces a greater cost, and has a difference for each unit of product. This is because the overhead rates have not been allocated properly. So it is necessary to calculate with a more accurate approach, namely with an alternative approach to the Activity Based Costing method so that it can produce accurate costs.

Intervensi dinas perindustrian perdagangan koperasi dan ukm kota Tidore kepulauan terhadap pengembangan kapasitas kelompok pengrajin gerabah di desa Maregam Umasugi, Mohbir
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

In terms of human resource training, use of technology, capital, and access to marketing, there is no legal umbrella or regional regulation that forms the basis for government policies in the industrial sector. The data analysis method used in this research is descriptive qualitative. Qualitative descriptive is a method used to explore findings in the field. The results showed that in terms of human resource training there had been various trainings carried out, so the groups of pottery craftsmen already knew more or less about how to make decorative pottery. Judging from the use of technology, the results have not been maximized in carrying out the production process from changing traditional technology to new technology due to the habits of the pottery craftsman group who have been producing pottery in the traditional way. In terms of capital, there has been assistance from the Tidore Islands City Government for the pottery craftsman group in Maregam Village in stages, both in the form of capital loans and goods, and marketing access has not been maximized because marketing is only limited to the North Maluku area. It can be said that the authorities still have a fairly low concern for the pottery craftsmen in Mare Gam Village.

Pengaruh kualitas produk dan harga terhadap kepuasan pelanggan Kopi Starbucks di Summarecon Mall Kelapa Gading 3 Jerry Prasadana Putra; Sitinjak, Tumpal Janji Raja
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 development of society at this time has experienced changes in lifestyle (lifestyle). This lifestyle change has greatly influenced the mindset, behavior and culture of the community, one of which is the habit of certain community groups who like to gather in cafes or coffee shops. There are several customer reviews about product quality and product prices, therefore it is necessary to do this research to determine the Effect of Product Quality and Price on Customer Satisfaction Starbucks Coffee at Summarecon Mall Kelapa Gading 3. The independent variables in this study are product quality and price while the dependent variable in this study is customer satisfaction. This research was conducted by distributing questionnaires to customers who consumed Starbucks Coffee at Summarecon Mall Kelapa Gading 3 in the last 6 months in February 2022 via Google Form. The data obtained from the results of the questionnaire distribution were analyzed using descriptive tests, validity tests, reliability tests, classical assumption tests, and multiple linear regression tests and then processed using the SPSS version 20 program. The results showed that respondents strongly agreed that the product quality and price of Starbucks Summarecon Mall Kelapa Gading is good. This study found that product quality and price had a positive and significant effect on customer satisfaction. The conclusion of this study is that the variables of product quality and price have a positive and significant effect on Starbucks customer satisfaction at Summarecon Mall Kelapa Gading 3.

Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating Leviana, Martha; Adriani, Ade; Norlena, Norlena
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 research is to discover the influence of tax amnesty, tax regulations understanding, accounting understanding, fiscal service on taxpayer compliance with risk preference as a moderating variable. The population on this research is Corporate Taxpayer (Entity Taxpayer) which is still active. There are 100 Corporate Taxpayer questioners as the sample. This research applied SEM PLS (SmartPLS3) as the research method. The results of the study indicate that tax amnesty, understanding of tax regulations, understanding of accounting, quality of tax service services have a significant effect on taxpayer compliance, risk preferences are able to moderate the effect of understanding tax regulations on taxpayer compliance, but risk preferences cannot moderate the effect of tax amnesty, the effect of between the understanding of accounting, the influence of the quality of tax services on taxpayer compliance.

Peran lack of integrity sebagai pemodersi pengaruh fraud triangle terhadap pendeteksian fraudulent financial statement Widjaya, Sri Dewi; Ari Minarwan; Satria Wibawa
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 obtain empirical evidence of the influence of the Fraud Triangle element on the Fraudulent Financial Statement (FFS) for the 2018-2020 period with a Lack of Integrity (LoI) as moderating. Each element of the Fraud Triangle Model is calculated by proxying financial targets (ROA) for pressures, ineffective supervision (BDOUT) for opportunities, total accruals for rationalization, and real earnings management for Lack of Integrity. Then the FFS measurement uses the Beneish M-Score formula. The population in this study were banking companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. The research sample was taken using a purposive sampling technique. The data used in this study is secondary data, namely in the form of audited company financial and annual reports and obtained through access to www.idx.co.id and/or the official website of each company. The data analysis method in this study uses panel data regression. The results of the study prove that Pressures and Opportunities do not have a positive effect on FFS. Rationalization has a positive effect on FFS. Lack of Integrity does not strengthen the positive influence of Pressures and Rationalization, but Lack of Integrity strengthens the positive influence of Opportunity on FFS.

Pengaruh ukuran kantor akuntan publik, komite audit, profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2017-2020 Kaur, Rimel Jit; Wan Afri Luter Halawa; Hutahaean, Thomas Firdaus
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

Manufacturing companies reduce purchasing and inventory activities to control spending. This decrease in profit has resulted in manufacturing in general reducing costs, decreasing demand and decreasing production capacity due to public purchasing power that has not improved and has an impact on market demand. on the Indonesia Stock Exchange for the 2017-2020 period. The quantitative approach processes the data. Types of quantitative research and the nature of causal relationships. The population is 177 Manufacturing Companies Listed on the IDX in 2017-2020. The sample is 43 companies. The method of data analysis is multiple linear regression test. The result of the research is that the size of the public accounting firm has no effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The Audit Committee, Profitability and Leverage have an effect on Earning Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The size of the Public Accounting Firm, Audit Committee, Profitability and Leverage has an effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period.

Framework mekanisme tata kelola dan sumber daya manusia untuk efektifitas aliran informasi Mardiana, Sylvia
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 develops a framework of governance mechanisms and human resource capabilities for the effective flow of information within the organization. This research is an exploratory research based on secondary data using a literature study methodology. The results of the synthesis show that the governance mechanism determines the success of information flow. The results also indicate the need for human resource capabilities to support governance and information sharing mechanisms. There are two types of governance mechanisms: formal and informal governance. Formal governance includes contracts, business processes, performance appraisal and information systems, and cross-functional teams. Meanwhile, informal governance includes trust, commitment, power and social interaction. Human resources with systems thinking, mastery of technology, and interpersonal skills are very valuable for sharing information. This study helps to understand the factors that affect the effectiveness of information flow.

Faktor-faktor yang mempengaruhi minat mahasiswa dalam berorganisasi di kampus STIE Pancasetia Fauziannor, Fauziannor
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 partial and simultaneous influence, as well as the dominant influence of internal factors (X1) and external factors (X2) on student interest in organizing on the STIE Pancasetia campus (Y). This research is quantitative which intends to explain the causal relationship between variables through hypothesis testing. The population used in this study are active and less active students who follow the organization on the STIE Pancasetia campus. The number of members for the 2021/2022 period is 110 and the sample is 86 students. sample size using the Slovin formula. The results showed that the Internal Factor Variable (X1) had a significant effect on Organizational Interest (Y) at STIE Pancasetia Banjarmasin partially. External Factor Variables (X2) have a significant effect on Organizational Interest (Y) at STIE Pancasetia Banjarmasin partially, the influence of both Internal Factor variables (X1) and External Factors (X2), simultaneously (together) affect Organizational Interest (Y ) At STIE Pancasetia Banjarmasin. The results of the study stated that the variable that had the dominant influence on Interest in Organization was Internal Factor (X1), which means that Internal Factor (X1) had the strongest influence on Interest in Organization (Y) at STIE Pancasetia Banjarmasin. The variable with the most dominant influence on Interest in Organization (Y) at STIE Pancasetia Banjarmasin, because the partial r value of the Internal Factor variable (X1) is greater than the other variables.

Analisis variabel yang mempengaruhi sikap dalam membayar pajak bumi dan bangunan di kecamatan pasar kliwon Surakarta Mawarni, Diyah; Saharsini, Astuning
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 reseacrh aims to determine the effect of taxpayer income, taxpayer awareness, quality of tax services and tax sanctions on compliance with paying land and building taxes in Pasar Kliwon District. The sampling technique in this study used purposive sampling for 100 land and building taxpayers with the criteria of owning or building a house or building locasted in Pasar Kliwon District. The data used are primary data obtained through a questionnaire. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 19. The result of this study showed that taxpayer income, taxpayer awareness, and also the quality of tax services have a significant effect on tax compliance. On the other hand, tax sanctions have no significant effect on tax compliance. Synchronously, (simultaneously) taxpayer income, taxpayer awareness, quality of tax services, and tax sanctions affect tax compliance.

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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

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