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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

81 82 83 84 85

Faktor-faktor yang mempengaruhi efisiensi investasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Rizki Saputra, Maulana; Wicaksono, Ready
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

Investment efficiency is the optimal level of investment, the investment is profitable for the company. This study aims to determine the effect of financial statement quality, debt maturity, and accounting conservatism on investment efficiency. The research method applied in this study is a quantitative method. In this study, the sampling technique used purposive sampling as many as 14 mining sector companies listed on the Indonesia Stock Exchange during 2017-2020. The test method used in this research is multiple linear regression analysis. The results of the t-test showed that the quality of financial statements, debt maturity and accounting conservatism had a positive and significant effect on investment efficiency. The results of the F test show that the quality of financial statements, debt maturity and accounting conservatism have a significant effect on investment efficiency.

Analisis faktor yang mempengaruhi keputusan pembelian pada Bro D Towing Service Surabaya Hamiseno, Alriga Rakareyhan; Purwanto, Sugeng
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

Electronic word of mouth and advertising effectiveness are variables that can influence consumer purchasing decisions. This study aims to examine the concept of electronic word of mouth and the effectiveness of advertising on purchasing decisions at Bro D Towing Service which experienced a decline in sales in the last four months in 2021. The research method used was quantitative methods. The population in this study are consumers who have used the services of Bro D Towing Service Surabaya who have seen Bro D Towing Service Surabaya advertisements on social media, while the sample in this study was taken from a population of 65 respondents. with data analysis techniques using structural equation modeling and Partial Least Square (PLS) as analysis tools. The results of this study are known Electronic Word Of Mouth and the effectiveness of advertising have an effect on purchasing decisions. This means that the reviews on Google Business on Bro D Towing Service Surabaya influence consumers to make purchasing decisions and if an advertisement can be reached and accepted by all consumers, the advertisements that have been carried out by Bro D Towing Service Surabaya are effective and these consumers will always make decisions. to make a purchase.

Determinants in Career Selection as Accountants Octavia, Melyana; Andhaniwati, Erry
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

Choosing to do accounting as a career is important because it will affect the future. This paper’s aim is to govern the effect of financial rewards, professional recognitions, profersional training, job market considerations and gender of deciding to pursue public and non public accounting as a career. The type of this research is quantitative method. The populations on this research are accounting students in semester eight and six actively studying in Universitas Negeri Jakarta and Universitas Pembangunan Nasional Veteran Jakarta. The sample was taken as many as 81 students from 415 students. All 415 samples were collected through the proportionate stratified random sampling method. The analytical techniques applied in this research is the Structural Equation Model (SEM) using Smart Partial Least Square (PLS) application program. The proportional stratified random sampling approach was used to collect the samples. Financial rewards and professional recognition have a substantial impact on career choices as accountants, though professional training, job market considerations, and gender had no impact on career choices as accountants.

Analisis minat kunjung ulang di Café Kopi Kappie Pucang Adi Surabaya Pratama, Rafliansyah; Purwanto, Sugeng
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

Progress in the business world in today's modern era has undergone significant changes and improvements. So, with the high interest of coffee lovers in Surabaya, there are many cafes in Surabaya. Each coffee café always offers different concepts and tastes, thus making the competition for several coffee cafes in Surabaya more competitive. The various prices offered by each coffee shop make marketing influencers of the interest of consumers to visit again. This study aims to determine the effect of price perception and experiential marketing on revisit interest at the Kappie Coffee Café in Pucang Adi Surabaya. methods of data collection using the Survey Method. The research method used is quantitative research methods using data analysis techniques using SmartPLS as an analytical tool. The results of this study note that price perception and experiential marketing have a significant effect on revisit interest. The more appropriate the experiential marketing provided by the Kappie Pucang Adi Surabaya coffee cafe, the higher the interest in repeat visits, and the Kappie Pucang coffee cafe maintains the quality that it already has and always maintains and chooses the best raw materials to make products that will be given to customers visitors.

Pengaruh lingkungan kerja dan disiplin kerja terhadap kinerja karyawan divisi produksi PT. Magnesium Gosari Internasional Gresik Laili, Khullatul; Irbayuni, Sulastri
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

This study aims to determine the effect of work environment and work discipline on the performance of employees in the production division at PT. Magnesium Gosari International Gresik. In this study, the number of samples is 55 workers in the production division at PT. Magnesium Gosari International Gresik. This study retrieves data information using a method by distributing questionnaires to production division workers at PT. Magnesium Gosari International Gresik. The variables determined by the researchers include: the independent variable is the Work Environment (X1) and Work Discipline (X2) and for the dependent variable is Performance (Y). This study uses an analytical model in the form of a Partial Least Square (PLS) model, which is a technique to construct a model that can be assumed when there are several factors. The results of this study indicate that a good work environment and high work discipline can encourage employee performance at PT. Magnesium Gosari International Gresik.

Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan Fatin, Aisya Nisrina; Suzan, Leny
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

Financial reports are good when they are consistent, honestly prepared for what is happening within your organization, and contain credible information to make business decisions such as: ability to weigh the company's risk and return. Conservative proxies are used to assess the level of integrity in degrees. Conservative accounting carefully considers what you need to do to prepare for unforeseen circumstances in uncertain situations so that you do not overvalue assets or income or undervalue liabilities or expenses. This study aims to find out the impact of company size, leverage, independent commissioners, and managerial ownership on the integrity of financial statements, either simultaneously or partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 research period. In conducting this research, the author uses a quantitative method with a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Regression analysis of panel data was performed using Eviews 10 software. The results obtained show that the size of the company, leverage, independent agents, and management ownership at the same time affect the integrity of financial reporting. In part, the company's size undermines the integrity of the financial statements, but leverage, independent commissioners, and management ownership do not affect the integrity of the financial statements.

Use of whatsapp messenger and organizational culture towards employee performance at UPTD Puskesmas Purwasari Karawang Regency Miswan, Miswan; Widaya, Widaya; Rudiana, Deden
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Whatsapp messenger is one of the social media applications in the form of chat that in real time can send messages easily. Good organizational assistance can be reflected in the work culture of the organization, besides that a good organizational culture can also increase motivation for employees at the Purwasari Health Center UPTD which is ultimately expected to improve the quality of its performance in terms of providing Excellent health care to the community. This research aims to analyze the influence of communication by using whatsapp messenger media and organizational culture on the performance of UPTD employees of purwasari Health Center , Karawang Regency, both partially or simultaneously. The method of data collection used is by means of field studies and literature studies with sampling techniques carried out by means of censuses or saturated samples. The number of respondents was 37 respondents who were employees of uptd Puskesmas Purwasari, so the population was a sample. The data in this study was analyzed using SPSS (Statistical Package for The Social Sciences) version 26. The results of the study were obtained: 1). There is a linear relationship between communication built using whatsapp messenger and employee performance and has a positive and significant influence on employee performance. 2) There is a linear relationship between organizational culture and employee performance has a positive and significant influence on karyawan performance. 3) Communication built using whatsapp messenger and organizational culture together has a linear relationship with employee performance and together or simultaneously affects the performance of UPTD employees puskesmas Purwasari Karawang Regency.

Analisis pengaruh kompetensi, dan sertifikasi terhadap kinerja guru yang dimediasi motivasi pada guru SMK se Kabupaten Manokwari Sugiono, Edi; Wulandari, Andini; Mandacan, Obelani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of competence and certification on teacher performance mediated by teacher motivation at SMK in Manokwari Regency and to provide suggestions on how teacher performance should be evaluated. Competence (X1) and certification (X2) are independent variables. The dependent variable is teacher performance (Y) and the intervening variable is motivation (Z). The research approach used for this research is in accordance with quantitative research, namely interviews, observations, and surveys. The model was analyzed using SEM AMOS statistical software version 22. The survey-based data was collected from 100 respondents. This study found that competence directly has a positive and significant effect on motivation. Certification has a direct and significant negative effect on motivation. Certification competence, as well as each motivation, have a direct impact on teacher performance. directly has a positive and significant effect on teacher performance. Certification has a negative and significant effect on teacher performance through motivation.

Pengaruh Reputasi Perusahaan, Environmental, Social and Governance dan Kualitas Audit Terhadap Tax Avoidance Anggraini, Pingkan; Wahyudi, Ickhsanto
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 study examines whether a company reputation with the proxy of top brand index, ESG with ESG reporting guide 2.0 and audit quality by dummy methods affects a tax avoidance either directly or indirectly. This study uses a quantitative method that is explanatory-causality with the aim of explaining and estimating the hypothetical relationship of company reputation, ESG and audit quality and tax avoidance by using a sample collection method based on certain characteristics or criteria or called purposive sampling. Based on 25 LQ45 companies in BEI (the Indonesian Stock Exchange) in 2019 to 2021 through regression to analyze the relationship between the company reputation, audit quality and ESG with a tax avoidance. The purposive sampling is a way of selected samples from this research. Analyzing data using SPSS software. The result have been obtained that a company reputation affects tax avoidance negatively as well as with the audit quality. Beyond that ESG cant’t affect tax avoidance.

Analisis penyaluran bantuan sosial program keluarga harapan (PKH) dan bantuan pangan non tunai (BPNT) dinas sosial pada masyarakat Kabupaten Batu Bara Pratiwi, Dara Citra; Imsar, Imsar
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 implementation of social security programs, in particular the Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) programs for communities in Batu Bara Regency for eligible or ineligible people who are recipients of the distributed aid funds. The stages of the research used were surveys and direct interviews with the Social Service of Batu Bara Regency. In addition, conducting direct field observations by collecting data on the homes of people who received Non-Cash Food Assistance (BPNT) and assistance for the Family Hope Program (PKH). The results of the study stated that in accordance with the response from the description of the conditions at the research location that the distribution of assistance carried out by the Batu Bara local government, in this case the manager of the Batu Bara Regency Social Service was declared to have followed the procedure, but the problem was that there were still many people living in poverty. . Therefore, it is necessary to collect data on the actual suitability of the data. This study aims to examine the implementation of social security programs, in particular the Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) programs for communities in Batu Bara Regency for eligible or ineligible people who are recipients of the distributed aid funds. The stages of the research used were surveys and direct interviews with the Social Service of Batu Bara Regency. In addition, conducting direct field observations by collecting data on the homes of people who received Non-Cash Food Assistance (BPNT) and assistance for the Family Hope Program (PKH). The results of the study stated that in accordance with the response from the description of the conditions at the research location that the distribution of assistance carried out by the Batu Bara local government, in this case the manager of the Batu Bara Regency Social Service was declared to have followed the procedure, but the problem was that there were still many people living in poverty. . Therefore, it is necessary to collect data on the actual suitability of the data.

Page 83 of 143 | Total Record : 1422

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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

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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