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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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Pengaruh remunerasi, motivasi kerja dan kepuasan kerja terhadap kinerja fakultas ekonomi dan bisnis pada UPN “Veteran” Jawa Timur Nurhidayah, Siti; Munari, Munari
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

This study aims to examine and prove the effect of remuneration, work motivation, and job satisfaction on the performance of the Faculty of Economics and Business, of University Pembangunan Nasional "Veteran" East Java. Decent remuneration will have an impact on motivating and providing a level of job satisfaction that will support employee performance, especially in this case lecturers and employees. This study uses quantitative methods with primary data sources or the method of distributing questionnaires 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 SPSS software for windows v.25 application software. The results of this study prove that the variables of remuneration, work motivation, and job satisfaction have no significant positive effect on employee performance.

Determinan terhadap perkembangan UMKM di Kabupaten Pemalang Handayani, Nurdiana; Badjuri, Achmad
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

Several factors that support the economic growth of a country, namely the existence of MSMEs. Micro, small and medium enterprises (MSMEs) can open or expand employment opportunities and contribute to economic growth. In addition, MSMEs can ease the task of the state in overcoming poverty and increase per capita income because MSMEs play a major role in the Indonesian economy. This study aims to determine the effect of financial literacy and financial technology (Fintech) on the development of MSMEs in Pemalang Regency. This research uses a qualitative research. The research was conducted in Pemalang Regency. Data sources are primary data with data collection methods, namely direct interviews at the object of research and secondary data support from the Pemalang Regency Diskoperindag. Data analysis used multiple linear regression. The results of the study show that financial literacy has a positive and significant effect on the development of MSMEs in Pemalang Regency. Financial technology (Fintech) related to payments has no effect on the development of MSMEs in Pemalang Regency. Meanwhile, financial technology (Fintech) related to funding has a negative and significant impact on the development of MSMEs in Pemalang Regency.

Pengaruh perencanaan pajak dan capital intensity terhadap nilai perusahaan Alamsah, Jenal; Adi, Ahmad Eko
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 financial statements of a company, especially a public company, are information from a financial perspective for interested parties, especially potential investors who are interested in investing. One reference for investment decisions is the measurement of various company performance indicators. One of the company's performance indicators is Return On Assets where net income is compared with the company's total assets, so that information is obtained on how effective the company is in utilizing assets to earn its income. This study aims to determine the effect of Tax Planning and Capital Intensity on Company Value with a population of eleven mining and other mineral sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method was used for sampling, while for analysis using inferential parametric statistics. The results of the study reveal that partially tax planning has no significant effect on firm value and capital intensity has a significant effect on firm value. While simultaneously these variables have a significant effect with a contribution of 30% influence.

Peran persepsi harga, kualitas produk, promosi dan lokasi terhadap kepuasan konsumen pada swalayan di Kota Depok Nurfitri, Ade Rachmawati; Winarsih, Winarsih; Setyaningsih, Endang
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 availability of products with the category of daily necessities at supermarkets can help the community and loyal customers to fulfill their needs. What's more, supermarkets provide a comfortable, clean shopping place accompanied by air conditioning. Supermarket is a retail business that sells a variety of daily necessities. Therefore, retail business actors need to understand who the consumers are, so that the various products sold in the supermarket are right on target. This research was conducted to find out how the influence of price perception, product quality, promotion and location on consumer satisfaction. The questionnaire instrument was used to collect data with Likert scale measurements, with 120 respondents, namely respondents who had shopped at supermarkets in Depok city with a minimum age limit of 18 years. The method of analysis used is multiple linear regression. The results obtained from this study are that the variables of price perception, product quality, promotion and location partially and simultaneously affect customer satisfaction, and the variable that has the most influence on customer satisfaction is the location variable.

Pengaruh kualitas produk dan penjualan produk terhadap minat beli dengan harga yang dirasakan sebagai variabel moderating pada usaha Ayam Mama Laura, Netty; Santoso, Rohmat
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

This study aims to examine the effect of product quality and product sales on purchase intention moderated by perceived price. The sample that has been used in this study amounted to 159 respondents from prospective consumers and consumers of Ayam Mama in Jakarta which were obtained from distributing questionnaires using google forms. In this study using Smart PLS 03 software to test the hypothesis to be studied. The results showed that product quality had an effect on buying interest with significant and highest T-Statistics and P Values of the 5 hypotheses tested. Product sales have an effect on buying interest with significant T-Statistics and P Values. This study also shows that the perceived price has an effect on buying interest with a significant T-Statistic and P Value. For the hypothesis of perceived price moderation, it can strengthen the effect of product sales on buying interest, but perceived price moderation weakens the effect of product quality on buying interest.

Pengaruh profit sharing, inflasi, kurs dan BI rate terhadap kuantitas deposito mudharabah pada Bank Umum Syariah di Indonesia periode 2015-2019 Nazmudin, Nandang; Mubarokah, Isroyatul
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

New patterns of illegal or fraudulent capitalization have been proposed. in public fraud throughout 2019. The model in question is the concept of sharia capitalization in the form of anti-usury capitalization. seeing an increase in fraud capitalization. There were 80 in 2017, 108 in 2018, and 444 fraudulent capitalization entities investigated by the task force in 2019. One of the sharia capitalizations that are said to be fraudulent capitalizations is the plantation capitalization of Kampung Kurma. In this research, what will be discussed is the impact of profit sharing, inflation, exchange rates, and BI interest rates on total deposits in Mudharabah. This research has purpose to know influence of Profit sharing, Inflation, Exchange Rate,and BI Rate on The Amount of Mudharabah Deposits in Sharia Commercial Ban contained in the Financial Service Authority.. The period of this research is 5 (fiver) years, starting from 2015 until 2019.The design of this research is applied research. The population in this research includes Islamic Commercial Bank wich are included in State-Owned Enterprises (BUMN) during the 2015 until 2019. The sampling technique used was purposive sampling and research data as many as 44 of 3 (tree) sample companies. The data analysis method used is multiple linear regression using SPSS version 21.00 and Microsoft Excel 2019.The result showed that Profit sharing, Inflation, Exchange Rate,and BI Rate are selamaeously not effect significantly on The Amount of Mudharabah Deposits to the value significance of 0,781, 0,375, 0,091 and 0,450.

Strategi persaingan provider telekomunikasi berdasarkan kriteria kepuasan pelanggan Tyasti, Avia Enggar; Hayati, Dahliyah
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

This study aims to analyze the level of customer satisfaction using the six sigma method which is an approach to reduce process variability through statistical tools. Industry 4.0 brings its own challenges for telecommunication providers. In the Industrial Era 4.0, which is marked by the integration between machine systems and smart internet, making dependence on telecommunication providers increases. Industrial companies currently compete in offering products in the form of goods or services in order to attract consumers' interest, as well as the telecommunications industry such as Indosat and Telkomsel. In recent years, providers from Indosat and Telkomsel have been in the top two rankings in terms of number of subscribers and profit generated. The highest DPMO value obtained from the Assurance dimension with a satisfaction target of 6. The results of the Assurance dimension DPMO for Indosat providers are 243.333.33 and Telkomsel providers are 224.166.67 and are at level 2 sigma. These results are still far from the expected target of 3.4 DPMO and 6-sigma

Pengaruh perceived usefulness, perceived ease of use dan perceived enjoyment terhadap penerimaan teknologi informasi web SMB Universitas Telkom Widaningsih, Sri; Mustikasari, Ati
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

Generation Z is a generation that is well versed in technology, understands networks and is familiar with applications, so it is faster and easier for them to access various information needed, both for educational purposes and for the purposes of daily life. In addition, they are also able to interact with all walks of life through social media very intensely, are accustomed to doing various activities at the same time, and are easy to change. The purpose of this study is to evaluate whether the Telkom University SMB web is classified as successful and accepted by web users using the Technology Acceptance Model (TAM) method. Collecting data in this study using a questionnaire to the community in the city of Bandung. The number of respondents was 210 people, with the sampling technique used was purposive sampling. The analytical test tools used are Descriptive Analysis and Structure Equation Model (SEM). The results of this study indicate that perceived usefulness, perceived ease of use, perception of convenience, and attitudes towards use can influence the adoption of

Faktor-faktor yang berpengaruh terhadap tingkat pengungkapan laporan keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2018-2020 Putra Setiawan, Ricky Sheldy; Maryono, Maryono
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

The purpose of this research is to analyze how the influence of Local Government Size (UPD), Local Government Dependence Level (TKPD), and Regional Original Income (PAD) on LKPD Disclosure in districts/cities in Central Java during the 2018-2020 period. The population in this study were all LHP 35 districts/cities in Central Java Province during the period 2018-2020 which were obtained directly from BPK RI. There were a total of 105 samples obtained through the Census Sampling technique or taking the entire population to serve as research samples. This research uses the observation method to analyze information related to the data needed for research needs. Based on the results of the research that has been done, it is found that the size of the Regional Government (UPD) can have a significant positive effect, where the greater the UPD value, the greater the level of LKPD disclosure. Likewise with the Local Government Dependence Level (TKPD) which also has a significant positive effect, where the greater the value of the TKPD, the greater the disclosure of LKPD. However, Regional Original Income (PAD) has a negative and insignificant effect. So that the greater the PAD value, the lower the level of LKPD disclosure will be.

Analisis peran kompetensi karyawan dan kualitas layanan rumah sakit dalam peningkatan kepuasan pasien Hartati, Leni; Istikomah, Istikomah; Rosadi, Barkah
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

Advances in digital technology today have brought significant changes in various aspects, especially in the health care industry business. The purpose of this study was to examine the effect of employee competence and the quality of hospital services on patient satisfaction in hospitals in the city of Bandung. This research was conducted in a hospital in the city of Bandung using a sample of 90 patients. The data was then analyzed using a multiple regression analysis approach using SPSS 25 software. The results of this study indicate that partially and simultaneously the variables of employee competence and service quality have a significant influence on patient satisfaction. Based on the results of the coefficient of determination obtained a value of 87.9%. These results indicate that the two variables studied, namely employee competence and service quality have a high enough influence in influencing patient satisfaction at Bandung City Hospital.

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+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

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Abstract

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Abstract

Abstract

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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