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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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Meningkatkan komitmen bagi Aparatur Sipil Negara: Perspektif teori pertukaran sosial dalam akuntabilitas organisasi publik Adi Putranto, Ricky; Andikaputra, Fikri Aditya Tri; Pradesa, Hafid Aditya; Priatna, Ramdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Organizational commitment is an important form of attitude from an employee towards his organization. The purpose of this study is to examine the importance of organizational commitment from the perspective of social exchange theory. With a social exchange perspective, the research model was built by integrating perceptions of organizational support and job satisfaction into having an impact on organizational commitment. The context of the situation during the pandemic has its own color in this study, especially with situations that require various jobs to be carried out remotely or away from home, so the extent to which employees remain committed to their organizations from the perspective of social exchange. This study takes a sample of ASN who are working in the Bandung Raya area. The data analysis technique uses path analysis, which aims to examine the effect of perceived organizational support on organizational commitment directly or indirectly through job satisfaction. The results showed that every relationship between variables found that the beta coefficient value was in the significant category. This confirms that empirically, social exchange theory can apply in pandemic conditions, especially in building ASN commitment to their organizations as a manifestation of the accountability of public sector organizations.

Analisis tata kelola keuangan pada gereja kristen indonesia merisi indah Gabriela Mony, Trice Febrinda; Suhartini, Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Good Corporate Governance need to be applied to all organizations, including non-profit organizations, especially in religious non-profit organizations (Church). The principles of Good Corporate Governance consist of transparency, accountability, responsibility, independence, and fairness and equality. This study aims to analyze the implementation of Good Corporate Governance through the principles of Good Corporate Governance in Gereja Kristen Indonesia (GKI) Merisi Indah. The data analysis technique that used in this research is descriptive analysis. The conclusion of this research explained that transparency, responsibility, independence, and fairness and equality principles at GKI Merisi Indah have been implemented very well, but the principle of accountability in its implementation is quite good but there are still things that need to be improved. The results of this research can be used as a source of reference and further researches in determining whether Good Corporate Governance in other non-profit organizations has been implemented properly or not. Therefore, it is recommended to implement the principles of Good Corporate Governance because the implementation of the principles of Good Corporate Governance can make the Church a good and healthy non-profit organization.

Pengaruh sales promotion cashback dan price discount terhadap perilaku impulse buying pengguna di situs belanja online tokopedia Sya’diyah, Halimatus; Dwiridotjahjono, Jojok
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of Cashback and Price Discount on the Impulse Buying behavior of Tokopedia users, either directly or indirectly, and to find out how far the effect is. The population used in this study were UPN Veterans East Java students who used and had made transaction or purchases on the Tokopedia online shopping site with a total sample of 100 respondents. Sampling was done using probability sampling technique with simple random sampling method. The technique used in this research is using multiple linear regression analysisand using classical assumption test (normality test, multicolinearity test, heteroscedasticity test, autocorrelation test). The result of the study show that Cashback and Price Discount simultaneously have a significant effect on the Impulse Buying behavior of Tokopedia users. Cashback partially has a significant effect on the Impulse Buying behavior of Tokopedia users. Price Discount has a significant effecet on the Impulse Buying behavior of Tokopedia users..

Religious organization hospital business sustainability in the covid-19 pandemic Sundari, B.; Kusrina, B Lina; Natalina, Ary
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this research is to analize Covid-19 outbreak have impact with healthcare sector’s financial performance. Parameter that used are liquidity ratio, profitability ratio and solvability ratio. Result will show from the difference of financial performance before and after pandemic. Two type of data that being used are secondary and analysis data. Secondary data is in the form of financial statement from private hospital owned by religious organization. Analysis data that being used are comparison between financial statement in 2019 and 2020 from related hospital as an illustration of condition before and after Covid-19 pandemic. Research variable that used in this paper are liquidity ratio proxied by current ratio, profitability ratio proxied by profit margin and solvability ratio proxied by debt to-equity ratio. The result indicate there is no significant difference towards liquidity ratio, solvability ratio, and profitability before and after Covid-19 pandemic outbreak. Prediction of financial performance for the next 5 years in terms of liquidity will show some increase as show in solvability’s term. As opposed, in terms of profitability will show some decrease. The research outcome expected to be suggestion for management to conduct efficiency and evaluation related to debt management.

Peran pokdarwis dewi arum pulosari dalam peningkatan ekonomi masyarakat desa wisata pandean berbasis bisnis kreatif Maharani, Tri Sakti; Hidayati, Amalia Nuril; Habib, Muhammad Alhada Fuadilah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to determine the role of local human resources who are members of the tourism awareness group in the management of Pandean Tourism Village so that it advances and develops as it is today. This study uses a qualitative descriptive method with the technique of making informants using purposive. Data collection techniques used are interviews and field observations. The results of this study indicate that the role of Pokdarwis Dewi Arum Pulosari is in advancing village tourism in its own way and introducing local culture to the community through optimizing social media, improving the community's economy and providing additional hospitality knowledge to the surrounding community in managing the Pandean tourist village. The strategy carried out by Pokdarwis Dewi Arum Pulosari in improving the welfare of the community is to provide soft skill training in tourism village management and increase community creativity through socialization and direct examples so that creative communities participate in developing natural tourism in Pandean Village and improve the local community's economy by providing opportunities creative businesses such as tour guides to transportation service providers. The supporting factors for tourist villages are the willingness of the community to actively participate, the advancement of community innovation, beautiful natural resources, and high solidarity among the community to advance the village

Analysis of implementation : the payroll accounting system and employee wages Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.

Analasis pengaruh instagram terhadap purchase intention melalui brand awareness dan brand trust pada starbucks surabaya Ellitan, Lena; Rosari, Andriano De; Kristanti, Maria Mia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of Instagram on Purchase Intention through Brand Awareness and Brand Trust on Starbucks Surabaya consumers. The sampling technique used is non-probability sampling by distributing questionnaires. The sample used in this study were 150 respondents. The requirements of the respondents in this study were domiciled in Surabaya, aged at least 18 years, visited the Starbucks Indonesia Instagram account for at least the last 3 months and were loyal customers who consumed at least 3 times in the last 3 months. The data analysis technique used is SEM-PLS analysis using the SmartPLS 3.0 program. The results of this study indicate that Social Media Marketing has a significant effect on Brand Awareness, Social Media Marketing has a significant effect on Brand Trust, Social Media Marketing has no significant effect on Purchase Intention, Brand Awareness has no significant effect on Purchase Intention, Brand Trust has a significant effect on Purchase Intention, Social Media Marketing has a significant effect on Purchase Intention through Brand Awareness, Social Media Marketing has a significant effect on Purchase Intention through Brand Trust.

Kebutuhan transformasi bank digital Indonesia di era revolusi industri 4.0 Suharbi, Muhammad Akbar; Margono, Hendro
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The occurrence of the Covid-19 pandemic forced humans to adapt to technology, not least in terms of finance, namely transactions in banking. This study aims to analyze the transformation of the banking industry into a digital bank in providing services to customers. This research is a type of qualitative research using secondary data from reliable literacy. The results of this study indicate that the transformation into a digital bank provides many advantages for banks to be able to continue to survive in running their business. Where digital banks are the choice of customers in transacting in the financial sector because it is easy, fast, and efficient. Transforming into a digital bank can also increase more customers and fee base income for banks because they can collaborate with fintech and e-commerce and can be efficient in managing bank assets which in turn can increase bank profits exponentially. However, in transforming into a digital bank, banks must have a strong foundation, especially in terms of infrastructure and security of customer data that is vulnerable to hacking attacks (cyber crime). So that in the Industrial Revolution 4.0 era technology is the main key in winning the competition and remaining sustainable in running a business, for that the banking sector in Indonesia is required to continue to innovate in providing the best service to its customers.

Etika profesi dalam perusahaan jasa sub sektor hotel Diana, Wahyu; Yanuar Ramadhan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The interaction between humans and the environment has a set of norms and ethics that must be followed to avoid sanctions. Ethics seems to minimize behavior that harms each other when socializing. The purpose of this study is to find out if any employees at Favehotel Jakarta are fully committed to ethics and morals to support maximum service to service users. This research method is performed using qualitative methods in the form of information and descriptive analysis related to the problem being run, and clearly talks about the relevant problem and the data obtained through observation. The results of the survey show that the importance of professional ethics in all sectors of the service industry is to maintain the operational quality of guests and to maintain the smooth operation of services. The next interesting study to be developed as a study is the professional ethics of the hospitality industry.

Pengaruh kompetensi aparatur desa dan pengawasan terhadap pengelolaan dana desa pada desa di kecamatan menganti kabupaten gresik Julistioningsih, Azizah; Tituk Diah Widajantie
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to test and prove the effect of the competency variable of the village apparatus on the variable of village fund management in villages in Menganti District. This study uses a quantitative method. The location of the research was carried out in villages located in Menganti District, Gresik Regency. The sampling technique used is purposive sampling and the type of data in this study is primary data. The data collection technique used in this study was through the distribution of questionnaires or questionnaires to respondents. The technical analysis used in this study uses the SmartPLS 3.0 application. The results of this study indicate that the competence of the village apparatus has an effect on the management of village funds, while supervision has no effect on the management of village funds.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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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