Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

82 83 84 85 86

The effect of policy implementation on village fund cash direct assistance services in Tagog Apu Village Padalarang District West Bandung Regency Susilawati, Susilawati; Ramdani, Dadan; Trianti, Neneng Tria; Pebryantini, Dewi; Puli, Tri Yani
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

Policy implementation is seen from the end result, namely in public services, so the purpose of this study is to determine and analyze the effect of the policy of direct village cash assistance (BLTDD) associated with distribution services to beneficiaries, with a case study in Tagog Apu Village, Padalarang District, Bandung Regency. West, West Java Province, Indonesia. Using a qualitative approach, where primary data was obtained from the results of respondents' answers, totaling 62 people responded to a questionnaire regarding the implementation of policies and services for the distribution of BLTDD, processed using Pearson correlation analysis and analysis of determination to determine the magnitude of the effect, and then a description of the results of the respondent's answers was given. of dimensions and indicators regarding implementation and public services. The results of the study indicate that the implementation of the BLTDD policy has been successful, which is indicated by the good distribution of BLTDD services to beneficiary families. The findings of this study are clarity of policy communication is the most important thing in policy implementation and openness of service procedures.

Factors influencing consumer attitudes towards web series content marketing Santosa, Allicia Deana; Alversia, Yeshika; Rahmawati, Mira
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

Content marketing is growing and nowadays many companies and brands create short movies/series as their content marketing strategies and this practice is becoming a trend. Unfortunately, there’s a lack of research on short movies/series as a content marketing tool since it is a new trend, previous research for a product/brand in a movie is research on product placement. Thus to fill in the research gap, the present study examines the factors influencing consumer attitudes towards the short movie/series created by a company to shed the light on short movies/series as content marketing. The population in this study is comprised of social media users who have watched short movies/series created by a brand as an ad. 225 respondents were selected using a non-probability sampling and main data were collected through a self-administered online questionnaire which was distributed for Indonesian social media users. Structural equation modeling has been used to analyze the data. The results indicate that narrative enjoyment and attitudes toward the actor positively affect attitudes toward the short movie/series. Persuasion awareness negatively influences attitudes toward the short movie/series and attitudes toward the brand. Attitudes toward the short movie/series positively affect attitudes toward the brand. These findings are expected to contribute to content marketing literature and are useful to managers, marketers, and business people utilizing online media.

Pengaruh risiko litigasi, ketidakpercayaan investor, dan financial leverage terhadap kualitas pelaporan keuangan dengan komite audit berkeahlian hukum sebagai pemoderasi Handayani, Windi Antika; 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

This study aims to analyze the effect of litigation risk, investor distust proxied by institutional commissions and financial leverage as proxied by Debt to Equity Ratio (DER) on the quality of financial reporting proxied by accrual earnings managemeny by measuring the Stubben (2010) model through an approach to discretionary review and audit committee of legal experts as moderating variables. This research uses quantitative causality method. The sample consists of 28 manufacturing companies from the consumer goods industry on the Indonesia Stock Exchange in 2019-2020. Samples were taken using a purposive sampling technique, and data analysis using the SmartPLS 3.0 application. The results of the study prove that there is a significant influence on litigation risk with the quality of financial reporting. In addition, the results of the study do not prove that there is an effect on investor distrust and financial leverage with the quality of financial reporting. Then this study shows the results that the audit committee of legal experts cannot moderate the effect of litigation risk, investor distrust and financial leverage on the quality of financial reporting in consumer goods companies on the Indonesia Stock Exchange in 2019-2020.

Pengaruh kualitas layanan dan medical expenses terhadap kepuasan pasien pada pusat kesehatan masyarakat (Puskesmas) Cimahi Tengah Sindrawati, Sindrawati; Muslimah, Elis; Koniah, Koniah; Pratiwi, Merita Gianti; Gumelar, Ikhsan; Zulhazmi, Mohammad Farisan
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 aimed to analyze the effect of service quality and medical expenses on patient satisfaction at the Community Health Center (Puskesmas) in Central Cimahi, West Java. This research was conducted using quantitative methods with a descriptive verification approach. The population in this study were patients at the Cimahi Tengah Health Center in 2020, and the number of samples taken was 100 respondents. The questionnaire in this study was measured using a Likert scale to determine respondents' perceptions of service quality, medical expenses, and the satisfaction they felt. The data obtained were processed using multiple regression analysis with SPSS 23 software. The results of this study indicate that there is a positive effect of service quality and medical expenses on patient satisfaction at the Cimahi Tengah Health Center. The findings of this study can provide views for managers, doctors, nurses, and health workers, especially those at the Cimahi Tengah Health Center, so that patient satisfaction can be further improved.

Pengaruh profitabilitas, leverage, ukuran perusahaan, dan likuiditas terhadap nilai perusahaan Wicaksono, Bambang Tri; Fitriati, Ika Rosyada
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 author of the study aims to examine the factors that affect firm value. There are several variables used, namely profitability, leverage, firm size, and liquidity. The purpose of this research is to find out empirically namely profitability, leverage, firm size, and liquidity affect firm value in the financial sector of companies listed on the Indonesia Stock Exchange for the period 2017-2020. The research sample using purposive sampling method, obtained as many as 33 financial sector companies for 4 years based on certain criteria. The research shows that the profitability variable does not affect firm value, liquidity does not affect firm value, leverage affect but does not significantly affect firm value, and firm size significantly affect firm value.

Pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap nilai perusahaan Murti, Anissa Ulfianti; Purwaningsih, Eny
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

Currently maximizing the company has become the goal of every company. This can be seen from the value of the stock, if the value of the stock is high then the value of the company will be good. This research aims to determine the effect of profitability, liquidity, leverage, and firm size on firm value. The method used in this research is causal analysis, two or more variables to determine the correlation between the two. The sampling technique used is purposive sampling. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. This research uses 70 sample data from 14 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used is multiple linear regression analysis. The test results show that profitability, liquidity, leverage, and firm size simultaneously affect firm value in the food and beverage sub-sector. Partially, profitability has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value, leverage has no effect on firm value, and firm size has a significant and positive effect on firm value.

Innovation of online-based periodic salary increase services in the Bandung city personnel and human resources development agency Widiati, Eviana; Dinata, Ihsan Ratma; Susangka, Tatang Hardi; Fauziah, Riska; Hasanah, Vina Febriyanti
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

Public service is the government's responsibility to its citizens as mandated by the 1945 Constitution. The Bandung City Personnel and Human Resources Development Agency is a government agency that provides public services. To improve services, the Bandung City Personnel and Human Resources Development Agency has made innovations in the Personnel Information System. This Personnel Information System Program includes several integrated features. The author chooses to focus on the online-based periodic salary increase service features. The purpose of this study is to determine whether this online-based periodic salary increase service innovation meets the characteristics of successful innovation. Using the theory of Everett M. Rogers which has five factors, namely relative advantage, compatibility, complexity, trialability, and observability. The research method used is descriptive qualitative research by collecting the required data, both primary and secondary data from interviews, observations, documentation, and literature studies. The results of the study indicate that the online-based periodic salary increase service innovation at the Bandung City Personnel and Human Resources Development Agency can be stated to have fulfilled the service innovation factors, making it more effective and efficient.

Apakah blockchain mampu mencegah kecurangan akuntansi? Rahmawati, Mia Ika; Subardjo, Anang
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

The increasing number of incidents of accounting fraud in the world has led to demands for changes so that accounting fraud can be reduced or not occur. It takes a technology that is able to provide an advantage in preventing accounting fraud. Blockchain technology, which was originally used as the technology behind bitcoin cryptocurrency transactions, is believed to be able to prevent fraud within the company. The purpose of this study is to analyze how blockchain technology prevents the emergence of accounting fraud. The research method with a qualitative approach is literature study. The result of the research is that smart contracts embedded in the blockchain are able to prevent accounting fraud that occurs in the company. Due to the characteristics of smart contracts and blockchain, users are assured of transparency, trust, immutable and real-time information. So that accounting fraud or fraud can be prevented and significantly improve the quality of accounting products.

The effect of performance expectancy, effort expectancy, social influence, facilitating conditions on mobile wallet adoption Anwar, Resa Nurlaela; Alviayatun, Tuti
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 determine how much influence performance expectancy, effort expectancy, social influence, facilitating conditions have on mobile wallet adoption of DANA car wallet users in Karawang City. The data collection method used was by giving questionnaires to 100 respondents using DANA at least 3 (three) times in the past month. The sample technique uses non-probability sampling and the analytical tool technique uses multiple linear regression and simple linear. The results of this study indicate that performance expectancy, effort adoption expectancy, social influence, facilitating conditions have an effect on mobile wallets. The magnitude of 0.611 where 61.1% of the variables of performance expectancy, effort expectancy, social influence and facilitating conditions can be explained, influenced by mobile wallet adoption while the remaining 0.39% is influenced by other variables outside the model. Partially, performance expectancy has an influence of 0.540 which means that it is 54.0%, effort expectancy is 0.488 which means that it is 48.8%, social influence is 0.482 which means that it is 48.2%, and facilitating conditions is 0.634 which means that by 63.4%.

Policy implementation of child protection in Bandung City, Indonesia Kartini, Entin; Hermawan, Iwan; Kurniawan, Fajar; Satria, M. Aksal; Permata, Ananda Dwinur
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 is intended to explore the implementation of child protection policies in the city of Bandung, which is the main task of the function of a Technical Implementation Unit of the Integrated Service Center for the Empowerment of Women and Children in the City of Bandung. This study uses a qualitative case study approach, primary data obtained from interviews with 8 key informants supported by secondary data derived from observations and supporting documents in the form of policies in child protection that apply in the city of Bandung. The results of the study show that the implementation of child protection policies has not been successful because the service process and the criminal justice system have not been implemented because they are still encountering obstacles. The findings from the results of this study are that services must be implemented and one-stop service is made.

Page 84 of 143 | Total Record : 1422

82 83 84 85 86

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue

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

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