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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

83 84 85 86 87

Blockchain Letter of Credit: Apakah Sekarang Saatnya? Ruslan, Zuhri
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

Blockchain Letter of Credit (LC) is cutting-edge technology in international trade. It opens many opportunities to eliminate the deficiencies of current LC aspects. The research aims to answer how blockchain technology disrupts the LC workflow and whether now is the best time to adopt the blockchain LC. This research employed a narrative review approach. The result revealed that out of 226 articles from ScienceDirect, IEEE Xplore, Springer Open, Emerald insight, Research Gate, and Google Scholar, 26 articles were found to be relevant to answer the research questions. Significant findings from the research are that blockchain LC and smart contracts disrupt the LC workflow to become more efficient, secure from fraud and alterations, lower cost, and provide better visibility. Another finding is that adopting the technology is relevant provided that the cost to adopt has become affordable and when many banks and companies have adopted the blockchain LC. The process of adoption should be gradual.

Analisis pengaruh sikap finansial, pengalaman finansial dan kepribadian terhadap perilaku manajemen keuangan dimediasi oleh literasi finansial Amalia, Naili; Hamdani , Muhammad Luthfi
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 the effect of financial attitudes, financial experience, and financial literacy on financial management behavior. Respondents are Small and Medium Enterprises in the city of Surakarta which found 186 people as a sample. The data were processed using the SPSS version 25 application and the Sobel Online Calculator to test the effect of mediation. The results of this study found that each variable of financial attitude, financial experience and personality had a significant positive effect on the financial literacy of SMEs in the city of Surakarta. Furthermore, in the second equation, the variables of financial attitude, financial experience and personality are known to have a significant positive influence on the financial management behavior of SMEs in Surakarta, but the financial literacy variable does not have a significant effect on financial management behavior. The results of the mediation effect test in this study found that financial literacy could not mediate the indirect effect of financial attitudes, financial experience and personality on the financial management behavior of SMEs in the city of Surakarta.

Mengukur pengaruh penting dari bauran pemasaran terhadap kepuasan konsumen Pascalina, Donna
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 development of the fashion industry is currently experiencing a significant increase in the last decade. The high competition in this industry requires companies to be able to improve their marketing strategies and it is necessary to study how product quality can increase customer satisfaction. This study aims to determine how the marketing mix variables consisting of product, price, place and promotion affect consumer satisfaction on Uniqlo products in the city of Bandung. The sample was selected as many as 200 respondents from Uniqlo visitors in the city of Bandung. This study uses a quantitative approach using the explanatory method by distributing questionnaires. The results of the study prove that the marketing mix variable consisting of product, price, place and promotion has a partial effect on consumer satisfaction. The results of testing the coefficient of determination obtained 66.4% which the results are included in the high category. This shows that the four variables provide a fairly high contribution in explaining consumer satisfaction in the city of Bandung. This research is also expected to contribute to the company, especially in marketing strategies to always maintain product quality and other variables in the marketing mix so that an advantage is obtained for the company.

Analysis of management of zakat, infaq, alms (zis) funds in improving the economy of the dhuafa Kahfi, Muhammad Shohibul; Imsar, Imsar
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

Study this aim for analyze method LAZ WASHAL Charity North Sumatra in raising ZIS funds and to analyze how method distribution ZIS by LAZ WASHAL in increase economy poor people, to analyze how the strategy is carried out by LAZ WASHAL in improving the economy of the poor. The methodology of this research is use study qualitative with approach descriptive. Technique data collection was carried out by in-depth interviews. While the technique analysis data conducted with method reduction, presentation data and withdrawal conclusion. Results study this show that method collect fund Zakat, infaq, and Alms is with three method that is via social media ,via transfer between tub , and come direct to office LAZ WASHAL Charity North Sumatra. Efforts in the distribution of ZIS at LAZ WASHAL Charity North Sumatra was carried out by means of a direct survey of mustahik who were program for given help, with choose two category that is worthy assisted and deserving of special assistance. LAZ WASHAL's strategy Charity in North Sumatra is by monitoring business developments that conducted by mustahik which given fund ZIS with method supervise and guide if trouble occurs in developing his efforts

Pengaruh financial distress, koneksi politik, capital intensity, leverage dan ukuran perusahaan terhadap tax aggressiveness Qalbi, Andi Batari Nurul; Asmara, Rina Yuliastuty
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 was conducted to examine the effect of financial distress, political connections, capital intensity, leverage, and firm size on tax aggressiveness (in manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange for the period 2018–2020). This study uses 69 samples from the financial statements of manufacturing companies in the basic industrial sector and chemicals listed on the IDX for the period 2018-2020. The sample in this study was determined through a non-probability sampling technique with a purposive sampling method. This study uses an explanatory research type with a quantitative approach with the SPSS 26 program. The results of this study are that Financial Distress and Capital Intensity have a positive and significant effect on Tax Aggressiveness, while Political Connections, Leverage, and Company Size have no effect on Tax Aggressiveness.

Analisis dampak pandemi covid-19 terhadap usaha kerajinan tenun Toraja Matasik, Ade Lisa; To’alla’, Verti; Mantong, Agustinus; Tangdialla, Randi
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 determine the impact of the Covid-19 pandemic on the Toraja weaving craft business in the Unnoni weaving group, Lembang Sa'dan Tiroallo, Sa'dan District, North Toraja Regency. By using this type of quantitative research, data collection techniques are carried out by means of observation, interviews and documentation by comparing the income data of the Unnoni weaving group before and during the Covid-19 pandemic using trend analysis from 2018-2021. The results show that the impact of the Covid-19 pandemic has caused a decrease in income for the Toraja Weaving handicraft business of the Unnoni Group which has also affected the performance of the business. The chain of Covid-19 distribution has resulted in the Toraja people having to stop all their activities, especially at the rambu tuka' and rambu solo' events which usually make their weaving crafts much in demand by buyers, but because of this, there are no orders for cloth and it creates business income. weaving craftsmen decreased and hampered the business.

Analisis peran satuan pengawasan internal dan komite audit terhadap pencegahan kecurangan Komala, Lenda; Asaari, Masagus
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 role of the Internal Audit Unit (SPI), and the Audit Committee, which assist the supervisory function by management and the board of commissioners in preventing fraud that has a negative impact on company performance and state finances. This research is a type of quantitative descriptive research, with the research population being state-owned companies in Indonesia. Primary data was obtained by using a questionnaire technique. To measure the effectiveness of the SPI and the Audit Committee in preventing fraud, the Path Analysis model is used. The results of this study indicate that the effectiveness of the Internal Audit Unit and the Audit Committee has a positive influence on fraud prevention, through improving the company's internal control. Other factors such as corporate culture, leadership as well as sharpening tasks and missions are also quite dominant in preventing fraud.

Angsuran PPH pasal 25 setelah berakhirnya penerapan PP 23 tahun 2018 pada UMKM Soerjatno, Raden
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

Government Regulation Number 23 of 2018 which came into effect on July 1, 2018 which allows Micro, Small and Medium Enterprises (MSMEs) to calculate their Income Tax easily, namely by multiplying the tariff by 0.5% of Gross Circulation and is final, meaning that it is no longer available. Whatever the next tax calculation, this is intended so that Micro, Small and Medium Enterprises actors are not burdened with complicated tax calculations and the tax rate is also not too heavy because it is only 0.5%. Income Tax calculation based on Government Regulation Number 23 of 2018 for each Taxpayer has a time limit, for Limited Liability Companies 3 years, for CV, Firms and the like 4 years, and for Individuals 7 years. After the completion of the period required by Government Regulation Number 23 of 2018, Micro, Small and Medium Enterprises actors are required to re-calculate Income Tax in accordance with Article 17 of the Income Tax Law. The calculation of the installments of PPh Article 25 for the following tax year after the end of the calculation of Income Tax based on Government Regulation Number 23 of 2018 is carried out based on Article 25 and Article 17 of the Income Tax Law, as well as Circular Letter of the Director General of Taxes Number SE-46/PJ/ 2020 August 18, 2020, and Minister of Finance Regulation Number PMK.215/PMK.03/2018.

Pengaruh motivasi kerja, lingkungan kerja, dan Kepercayaan diri terhadap kepuasan kerja karyawan PT. Radio Mayangkara Ria Kota Blitar Mohammad, Zaidan Rafif; Santoso, Bowo
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 goals of an organization are realized by paying attention to human resources (HR). In addition, the work environment, motivation, job satisfaction, and trust from employees also play a role. PT. Radio Mayangkara Ria Blitar is the chosen location of the research which aims to obtain an analysis of work motivation, work environment/place, and self-confidence, whether there is an effect on the employees of PT. Radio Mayangkara Ria Blitar who experienced job satisfaction. In addition, Saturated sampling was chosen as the method in the study. Secondary and primary data is used where primary data is in the form of questionnaire results for 33 employees of PT. Radio Mayangkara Ria. Partial Least Square (PLS) is used by researchers to analyze. The research shows that employee job satisfaction is positively and significantly influenced by motivation and work environment. However, self-confidence has a negative and insignificant effect on employees at PT. Radio Mayangkara Ria whether you experience job satisfaction.

Analisis penerapan SAK-ETAP pada perusahaan PT Lintas Samudra Jaya Fatikha, Khusnul; Husna, Gempita Asmaul
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

Financial statements are the main means of communicating information to parties who need both internal and external companies, which contain the results of the accounting process that can be used as a communication tool between financial data and activities of a company and parties with an interest in data or activities of a company. In this case, the company PT Lintas Samudra Jaya as the destination entity that publishes financial reports to the public for external users is expected to be able to make financial reports that comply with the standards, namely the financial accounting standards of entities without public accountability (SAK ETAP). The purpose of this study was to determine the use of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This research uses qualitative research with case study method. the steps taken to obtain data and information are interviews and documentation. The results in this study indicate that the financial statements prepared by PT Lintas Samudra Jaya have not implemented financial accounting standards for entities without public accountability (SAK ETAP) in this regard due to limited knowledge and human resources.

Page 85 of 143 | Total Record : 1422

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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

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