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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

66 67 68 69 70

Pengaruh efektivitas sistem pengendalian internal, keadilan organisasi, dan implementasi good governance terhadap kecenderungan kecurangan akuntansi pada OPD Kabupaten Jombang Rizqia, Laela; 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

This study aims to examine and prove the effect of the effectiveness of internal controls system, organizational justice, and good governance practices against trends in accounting fraud in OPD Jombang Regency. Accounting fraud must be followed up properly because it can have an impact on services to the community and hinder regional development. This type of research is quantitative research. The source of information in this study is the primary source of information by conducting research and distributing questionnaires. The research sample was taken using purposive sampling technique with a total of 81 respondents. Information analysis method used is multiple regression analysis method. The hypothesis tester uses a statistical test tool, namely Partial Least Square (PLS) with the help of WarpPLS 8.0 programming. The results showed that the effectiveness of the internal control system and organizational justice had a significant effect on the tendency of accounting fraud. Meanwhile, the implementation of good governance has no significant effect on the tendency of accounting fraud.

Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur Robiatul Muvidah, Alievia; Andriani, Sri
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 provide empirical evidence regarding: (1) the effect of tax knowledge on voluntary tax compliance. (2) the effect of trust in tax authorities mediating tax knowledge and voluntary tax compliance (3) The effect of tax digitalization on voluntary tax compliance (4) the influence of trust mediating tax digitalization on voluntary tax compliance. In this study, data was collected by distributing questionnaires to obtain 264 samples which were then processed using Smart PLS 3.0 software. In this study, the data analysis technique used was SEM-PLS. The results of this study indicate that knowledge of taxation has a positive effect on voluntary tax compliance, knowledge has a positive effect on trust, and trust has a positive effect on mediating knowledge and voluntary tax compliance. This study also shows the positive effect of tax digitization on voluntary tax compliance and the positive effect of Tax Digitalization on trust, and trust also has a positive influence in mediating tax digitalization on voluntary tax compliance.

Analisis faktor-faktor pengaruh minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Dzulfiadevi, Alifa; Andayani, Sari
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 aim of this research is to examine and find out the effect of Financial Appreciation, Labor Market Consideration, Working Environment, and Professional Recognition towards Accounting Students’ Interest of State Universities throughout Surabaya in Career Projection as Public Accountant. This research utilizes primary data in the form of questionnaire. The sample take on 87 respondents with sampling technique using ‘proportionate stratified random sampling’ method. The data in this research is analysed by espousing double regression analysis method whose counting is done using SPSS program. This research presents a result showing that financial appreciation, labor market consideration, working environment, and professional recognition affect the accounting students’ interest in career projection as public accountant.

Pengaruh kompetensi dan transparansi terhadap efektivitas pengelolaan dana kelurahan pada kelurahan di Kecamatan Gubeng Kota Surabaya Christopher Djamiraga, Axl; Diah Widajantie, Tituk
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

This study aims to test and prove the effect of competence and transparency on the effectiveness of village fund management in Gubeng District, Surabaya City. This research uses quantitative methods. The sampling technique used is purposive sampling and the type of data in this study is primary data. The sample of this study was 30 employees in 6 villages in Gubeng District, Surabaya City. The data collection technique used in this study was through the distribution of questionnaires or questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) with SmartPLS 3.0 application software. The results of this study indicate that the competence of the apparatus has a positive and significant effect on the effectiveness of village fund management, as well as transparency which has a positive and significant impact on the management of village funds.

Pengaruh prinsip akuntabilitas dan transparansi terhadap kinerja pegawai Aufa Moerrin, Dimas; Priono, Hero
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

Achieving the best or consistent performance is not an easy matter and this is also experienced by PT Jasamitra Popertindo where organizational performance is still not optimal. The existence of performance problems at PT Jasamitra Propertindo is at least illustrated by the statement of one of the directors of PT Jasamitra Porpertindo, namely the Director of Human Resources and General Affairs, who said that there are still some employees who arrive late and some people are absent from work. Performance problems can also be seen from the realization of spending that is far from the set budget. In addition, BPIP is always serious about improving the implementation of bureaucraticreform and internal performance accountability. In order to create a capable and competitive bureaucracy, able to translate government programs effectively and efficiently. BPIP's ranks are encouraged to be more consistent and innovative based on performance. Organizational transformation is marked by more and more work units synergizing with other work units. Performance achievements related to Indonesia are synonymous with diversity. Every program and activity can be optimized to be felt directly by the community. This study aims to obtain empirical evidence of the effect ofaccountability and transparency on employee performance. The object of this research is PT. Jasamitra Propertindo with the number of employees who can be used as respondents as many as 25 people. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that accountability and transparency statistically have a positive and significant effect on employee performance so that these results are in accordance with the hypothesis proposed in the study.

Pengaruh sistem pengendalian internal, sistem informasi akuntansi dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana kelurahan di Kecamatan Gubeng Kota Surabaya Sakti Anggoro Putra, Bima; Priono, Hero
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

ICW data states that village heads are quite often entangled in corruption crimes, in 2016to 2017 there were 110 village heads and in 2018 there were 102 suspects. As for the internal problems of the Gubeng District, Surabaya City, namely the lack of performanceaccountability caused by lack of knowledge of the sub-district government in using accounting information systems. As a result, the sub-district government relies too muchon outsourcing in the use of its accounting information system. This study aims to obtainempirical evidence of the effect of internal control systems, accounting information systems, and the use of information technology on the accountability of village fund management. The objects in this study are 6 (six) Kelurahan in Gubeng Subdistrict, Surabaya City with several employees who can be used as respondents as many as 30 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system andaccounting information system had a statistically positive and significant effect on the accountability of village fund management, while the use of information technology hadno statistically significant effect on the accountability of village fund management.

The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable Sutisna, Ujang; Yazid, Helmi; Lestari, Tri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.

Pengaruh kredibilitas merek terhadap word of mouth melalui customer satisfaction dan service quality Sherly, Sherly; Fransisca, Yuniati; Sembiring, Ulung; Ahmaddien, Iskandar
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 development of the retail business has become very competitive due to offline and online competition. Business owners must provide the best service to customers because the dynamic behavior of customers allows them to try other brands if their needs are not met. Because the number of competitors continues to increase, companies must have good positioning and credibility to retain their customers and provide positive word of mouth. The purpose of this line research is to find out the effect of brand credibility on word of mouth through customer satisfaction and service quality as intervening variables at Carrefour Retail. The sampling technique used in this research is non-probability purposive sampling. While the analysis technique uses Partial Least Square (PLS)-Structural Equation Modeling (SEM). Respondents were taken from 230 Carrefour customers in Yogyakarta with certain characteristics. The results show that customer satisfaction and service quality are intervening variables between brand credibility and word of mouth; there is an effect of brand credibility on customer satisfaction and service quality; there is an effect of customer satisfaction and service quality on word of mouth; and there is an effect of customer satisfaction and quality on customer satisfaction. Service to Word of Mouth The influence of customer satisfaction on service quality.

Pengaruh fasilitas wisata, kualitas pelayanan dan promosi terhadap kepuasan wisatawan di Kabupaten Pesisir Selatan Wulandari, Arviana; Adi Cakranegara, Pandu; Widyo Widjajanti, Wiwik; Yaelt Lemus Vergara, Andrea
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 study was to determine the effect of tourism facilities on tourist satisfaction in Pesisir Selatan Regency, to determine the effect of service quality on tourist satisfaction in Pesisir Selatan Regency, to determine the effect of promotion on tourist satisfaction in Pesisir Selatan Regency. The method used is quantitative research using descriptive, while data collection using a questionnaire. The sampling technique was non-probability sampling with purposive sampling as many as 115 respondents. The results of this study can be concluded that: (1) Tourist facilities have a positive and significant effect on tourist satisfaction in Pesisir Selatan Regency. (2) Service quality has a positive and significant effect on tourist satisfaction in Pesisir Selatan Regency. (3) Promotion has a positive and significant effect on tourist satisfaction in Pesisir Selatan Regency.

Pengujian moderasi inflasi pada pengaruh profitability, financing to deposit dan capital adequacy ratio terhadap risiko pembiayaan Iswandi, Iswandi; Ruhadi, Ruhadi; Setiawan, Iwan
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

This study aims to determine the effect of micro variables (ROA, FDR, and CAR) as well as the total variable in the form of inflation as a moderating variable on NPF in Indonesian Islamic commercial banks for the 2016-2020 period. The data analysis method used is explanatory and is a research that uses the type of assessment of causality between the variables studied (causal relationship). The theory used is agency theory. With regard to the relationship between the principal and the agent, the agent appointed by the principal or appointed to manage the services of the company's activities must be in good health. The result to be achieved is that the inflation variable is able to become a moderating variable for certain factors on non-performing financing (NPF) in Islamic commercial banks in Indonesia. The results of the analysis show that directly Capital Adequacy Ratio (ROA) and Capital Adequacy Ratio (CAR) have a significant negative effect on Non Performing Financing (NPF) while Financing to Deposit Ratio (FDR) has no effect on financing (NPF). In addition, the Capital Adequacy Ratio (ROA) also has an indirect effect on Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR) does not moderate the Non Performing Financing (NPF).

Page 68 of 143 | Total Record : 1422

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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

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Kab. sumedang,

Jawa barat

INDONESIA

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Abstract

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