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Muhamad Ardi Nupi Hasyim
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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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Pengungkapan integrated reporting: keterlibatan stakeholder dan mekanisme corporate governance Sugihani, Nurul; Rita Wijayanti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.185 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1765

Abstract

Integrated Reporting is a recent development reporting practice that combines financial and non-financial information into an integrated and concise manner. This study aims to examine the effect of stakeholder engagement was proxy by (ownership concentration, effective tax rate, leverage and employee compensation) and corporate governance mecanishms was proxied by (independent commissioners, frequency of audit committee meetings and gender diversity) on Integrated Reporting disclosure.The sample was selected of companies listed on the LQ-45 Index of the Indonesian Stock Exchange, through the purposive sampling method, 108 samples were obtained during the period 2017-2020. The data analysis technique used multiple linear regression with the SPSS 24 application program. Based on the results shows that the leverage, frequency of audit committee meetings and gender diversity affect on Integrated Reporting disclosure, while ownership concentration, effective tax rate, employee compensation and independent commissioners have no effect on Integrated Reporting disclosure. The implications of this research can be useful for companies to choose variables that need to be considered when preparing Integrated Reporting disclosures to stakeholders.
Analisis proses ekspor barang melalui jalur laut saat pandemi Wiwin Yuniarti, Dwi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.163 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1766

Abstract

The Covid-19 pandemic has had a serious impact on all aspects of life, especially in the economic sector. This study aims to analyze the process of exporting goods by sea during a pandemic. This study uses qualitative research methods with data collection techniques literature study. The results showed that the process of exporting goods by sea during the pandemic was hampered due to restrictions on the number of cargoes that caused an increase in the price of a number of food commodities and the closure of a number of businesses.
Pengaruh partisipasi penyusunan anggaran dan asimetri informasi terhadap senjangan anggaran pada badan daerah Kabupaten Bojonegoro Taufiqurrahman, Mohammad Aviciena; Widajantie, Tituk Diah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.047 KB) | DOI: 10.32670/fairvalue.v4i10.1767

Abstract

This study aims to examine and prove the effect of budgetary participation and information asymmetry on budgetary slack in the Bojonegoro district agency. Budgetary slack requires monitoring because it can have a bad impact on the organization if it is not done wisely. The study used quantitative methods with primary data sources or questionnaires distributed directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SmartPLS windows v.3.0 application software. the results of the study prove that the variable of budgetary participation has no effect on budgetary slack. Furthermore, the information asymmetry variable has an effect on budgetary slack.
Marketing management in implementing digital branding and online marketing when facing the covid-19 pandemic Mulatsih; Budi Utami; Indira, Christera Kuswahyu
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.744 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1768

Abstract

There is a downturn in the business and financial world due to the impact of the Covid-19 pandemic. This causes the need for an alternative form as a solution so that the products owned can still be marketed to consumers. Business people can do this by utilizing online marketing and digital branding to the fullest as a way of communication that can be done with consumers. This study aims to analyze how marketing and digital branding can be implemented during the Covid-19 pandemic. This research is qualitative, with data obtained from various research results and previous studies that are still related. This study found that online marketing strategies and digital branding were effective enough to be carried out during the Covid-19 pandemic. In addition, the implementation of online marketing and digital branding needs to be done optimally.
Perlakuan akuntansi pada budidaya udang vaname di kwanyar-bangkalan Alfarizi, Ramadhan; Putra, Rediyanto
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.769 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1769

Abstract

The purpose of this study was to determine the process of preparing financial statements that were applied by the vannamei shrimp farming business in Kwanyar-Bangkalan and in accordance with the financial statements with SAK EMKM. This research is qualitative research using primary data collected through direct interviews. The samples in this study were 3 vaname shrimp business actors in Kwanyar-Bangkalan. The results of the study showed that only one of the three vaname shrimp farming business actors in Kwanyar-Bangkalan who recorded financial statements in accordance with SAK EMKM
Pengaruh manajemen evaluasi manajemen pendidikan teknologi terhadap kualitas lulusan teknik elektronika FT UNP Herayono, Andhika; Giatman, Muhammad; Ernawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.089 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1770

Abstract

The current era of globalization demands that education goes hand in hand with technological developments. Technology education evaluation management will greatly determine the quality of graduates from an educational institution. It is a special task for educational institutions to collaborate and harmonize education with technological developments. Educational institutions need to carry out evaluation management of technology education so that graduates are able to survive in the midst of labor market competition. Electronic Engineering FT UNP always conducts technology education evaluation management in order to be able to achieve the department's vision and mission. This study involved graduates of Electronic Engineering, Faculty of Engineering, University of Indonesia by utilizing a qualitative descriptive method combined with direct field observation data collection techniques and interviewing graduates regarding the achievements obtained when they completed their education. The purpose of this study is to identify and analyze the quality of graduates with the performance management evaluation of technology education which is carried out by the department on a regular basis. The results of this study indicate that the FT UNP Electronic Engineering has succeeded in producing competent and competitive graduates.
Perancangan sistem informasi akuntansi penerimaan kas berbasis web pada koperasi unit desa sarwa mukti Sutanto, Aldy Tia; Karyadi; Kusumadiarti, Rini Suwartika
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (963.497 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1771

Abstract

The Web-Based Receipt Accounting Information System in the Sarwa Mukti Village Unit Cooperative has not been computerized, while the processing must be done as carefully as possible due to the limited amount of cash it has. This design aims to be expected to make it easier to carry out the wheels of cooperative activities, in each business unit and increase the accuracy and security of the required information. This study uses qualitative research and the object of research is the cash receipts accounting system. The results showed that cash receipts at the Sarwa Mukti Village Unit Cooperative came from costumer loan interest, costumer installment payments, and cash sales of product, and all processes of recording and receiving cash were still manual and relied on transaction evidence, namely notes and invoices. Thus causing transaction data errors to accur frequently, therefore it is recommended that transaction must be computerized so that data security and transaction evidence are no easily lost and also need to be developed according to the needs and development of technology in order to continue to support the transaction activities carried out.
Analisis pengelolaan dana bantuan sosial desa covid-19 di Desa Ranggeh Kecamatan Gondang Wetan Kabupaten Pasuruan Adiprakoso, Kenyndra Andryan; Yuliati, Anik
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.67 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1772

Abstract

This study is itended to analyze descriptively how the entire process of managing social assistance finance in Ranggeh village, Gondang Wetan sub-district, Pasuruan district, starts from the budgeting process to the reporting stage, as well as measuring the accuracy of aid program realization using theory of effectiveness. The qualitative research methods is used in this research then analyzed descriptively. The data collection technique was carried out by interviewing the informants who had been determined by means of purposive sampling, field observations, research documentation and literature studies. Analysis of research data using data validation, data organization, presenting findings, and drawing hypotheses. The formulation of the hypothesis in this study continued to develop during the research with the initial assumption that the village government of Ranggeh managed the social assistance funds of Covid-19 in its village well and achieved its target. Furthermore, research shows that the village government has succeeded in implementing the village fund social assistance management program according to existing regulations and on target both in terms of theoretical effectiveness and meeting government goals and community needs in the field.
Analisis pengaruh corporate social responsibility dan corporate governance terhadap agresivitas pajak Nur Hajijah, Evi; Septiyanti, Ratna; Agustina, Yenni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (709.168 KB) | DOI: 10.32670/fairvalue.v5i1.1773

Abstract

This study aims to examine the effect of corporate social responsibility and corporate governance on tax aggressiveness. The dependent variable used in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, independent commissioners, institutional ownership, board of directors, and audit committee. The population in this study are manufacturing companies listed in Indonesian Stock Exchange in the year 2015-2020. The sampling method used in this research is purposive sampling method. Technical analysis of data using multiple linear regression analysis using SPSS 24 program. The results show that all independent variables have a positive effect in tax aggressiveness, meaning that the more disclosure of corporate social responsibility, the number of independent commissioners, institutional ownership, board of directors, and audit committee have no effect on tax aggressiveness.
Pengaruh customer relationship marketing dan customer bonding terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening pada grapari telkomsel makassar Sapanang, A.Baso Aditya; Maupa, Haris; Jusni
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.533 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1774

Abstract

This study aims to determine the effect of customer relationship marketing and customer bonding, on customer loyalty with customer satisfaction as an intervening variable at Grapari Telkomsel Makassar. This research uses a quantitative approach, the population in this study are corporate customers from Grapari Telkomsel Makassar (corporate customers) totaling 150 customers, then the sampling using the Slovin formula so that the respondents totaled 60 respondents. Data was collected using a survey method on 60 respondents who are corporate customers of Grapari Telkomsel Makassar. The results showed that the customer relationship marketing variable consisting of communication, commitment and conflict handling had a direct and significant positive effect on customer loyalty, as evidenced by the statistical output value which stated the value of sig < 0.05 but by testing using the intervening variable, namely through customer satisfaction, customer relationship marketing does not have an indirect influence on customer loyalty, as evidenced by the value of direct influence > the value of indirect influence, then customer bonding variables consisting of awareness bonding, financial bonding and advocacy bonding have a significant positive direct effect on customer loyalty as evidenced by the value the output statistic which states the value of sig < 0.05, and also has an indirect effect on customer loyalty as evidenced by the magnitude of the indirect effect > direct influence, and the last to customer satisfaction has a direct and significant positive effect on customer loyalty grapari telkomsel Makassar is evidenced by the results of the regression which states the level of significance value <0.05.

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