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Muhamad Ardi Nupi Hasyim
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
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
 85   86   87   88   89 
Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk berkarier di Kantor Akuntan Publik Tyas, Nur Endah Wahyuning; Maryono, Maryono; Ali Ma’sum, Muhammad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.936 KB) | DOI: 10.32670/fairvalue.v5i1.2236

Abstract

This study aims to determine how much interest accounting students have for a career in public accounting firms. This research was conducted on accounting students who are still active at Stikubank University Semarang for the 2018-2020 period using convenience sampling with the availability of elements and the ease of obtaining them. The data used is primary data. The number of samples selected was 82 out of 478 accounting students who are still active at Stikubank University, Semarang. The data collection technique used is distributing online questionnaires with several question criteria. The results of this study indicate that gender; financial rewards; labor market considerations; professional recognition has a positive and significant effect on the interest of accounting students to have a career in public accounting firms.
Kepuasan kerja karyawan bagian rekam medis pada RSUD Blambangan Nilawati, Wardha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.729 KB) | DOI: 10.32670/fairvalue.v5i1.2237

Abstract

The success of a hospital in carrying out its functions is marked by the excellent service quality of the hospital. To optimize existing human resources, the thing that needs to be considered is the provision of workloads for each employee to match their portion. The purpose of this study was to determine the effect of workload and on job satisfaction of employees of the Medical Record Section at Blambangan Hospital Banyuwang. This study uses a quantitative approach. The number of samples used were 35 respondents who worked at the Blambangan Hospital, especially in the medical record section. Data collection techniques using interviews, questionnaires, and observations. Then, the data obtained were processed by simple regression analysis. The results showed that the effect of workload on employee job satisfaction was 77.1%. This indicates that if employee job satisfaction is considered properly, it will lead to a sense of satisfaction at work
Public relations strategy in rebuilding Airline Company reputation following aircraft crash Mudiardjo, Rapin; Ariantoro, Muhammad Firdaus; Supriyadi, Iwan; Aras, Muhamad; Hidayat, Z.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.239 KB) | DOI: 10.32670/fairvalue.v5i1.2238

Abstract

The issue discussed in this study is rebuilding Lion Air's reputation tarnished by aircraft accidents. This study aims to identify public relations strategies pursued by case study of Lion Air, Indonesia, to rebuild its reputation following air accidents it has been involved. The research method employed in this study is the qualitative method using single case studies on Lion Air Company. Data is collected through observation, interviews, and a review of news articles in the media. The output of the research takes the form of corporate strategies that are aimed at rebuilding the company's reputation using stakeholder approaches, including (1) alignment of internal perceptions within the organization; (2) "communication holding,"; (3) centralization of information issuance; (4) appointment of partners as "communicators"; (5) use of humanitarian approaches. The conclusion drawn from the research is that public relations strategies through a stakeholder approach would provide a basis for Lion Air's management to exercise control over information that brings positive value. The result also shapes stakeholders' perceptions to align with the company's expectation in restoring its reputation.
Antesedent brand loyalty pada kedai kopi di Jakarta Effendi, Ricka Karlina
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.386 KB) | DOI: 10.32670/fairvalue.v5i1.2242

Abstract

The objective of this study is to examine and analyze Influencing of Advertisement/Promotion and Social Network Service and Consumer Engagement and Brand Trust Through Brand Loyalty At Coffee Store At Jakarta. The samples being used in this study is 115 respondents. Data collection method that used in this study is purposive sampling. Hypothetical testing is conducted using Structuctural Equation Model (SEM). The findings of this study are: (1) Advertisement/Promotion has significance effect on consumer engagement, (2) Social network service has significance effect on consumer engagement, (3) Advertisement/Promotion has significance effect on brand trust, and (4) Social network service has significance effect on brand trust, (5) Customer engagement has positive effect on brand trust, (6) Consumer engagment has significance effect on brand loyalty, and (7) Brand trust has significance effect on brand loyalty
Faktor-faktor yang mempengaruhi profitabilitas pada sektor pertambangan yang terdaftar di BEI Wahyuningsih, Sri; Bawono, Andy Dwi Bayu
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.571 KB) | DOI: 10.32670/fairvalue.v5i1.2243

Abstract

Profitability is an analysis of financial ratios used to measure the company's ability to earn profit. The purpose of this study was to determine and analyze the effect of Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, on profitability, either simultaneously or partially. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 (a total of 126 companies). By using a sampling technique (purposive sampling) obtained as many as 42 companies that will be used as research objects. The test method to see the effect of the independent variable on the dependent variable is the multiple linear regression analysis method. Based on the results of the research simultaneously, it is known that, Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, have a significant effect on the profitability of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. However, partially, only Company Size and Independent Board of Commissioners have an effect on company profitability, while Liquidity and the Audit Committee have no significant effect on profitability.
Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan bumdes di wilayah Kecamatan Karangrejo Khoirunisa, Nanda Anggi; Khoiriawati, Novi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.069 KB) | DOI: 10.32670/fairvalue.v5i1.2244

Abstract

This study aims to determine the effect of human resource competence and the use of information technology on the quality of BUMDes financial reports on 13 BUMDes in Karangrejo District. The method used in this research is quantitative with the type of associative research. The sampling technique used is saturated sampling or census, with a total sample of 39 respondents. Data analysis in this study used data instrument tests (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) and hypothesis testing (coefficient of determination test, F test and T test) using the SPSS version. 25 for windows. The results of this study indicate that partially the variable of human resource competence has a significant positive effect on the quality of BUMDes financial reports and the use of information technology variables does not have a positive effect on the quality of BUMDes financial reports. Meanwhile, simultaneously, the variables of human resource competence and the use of information technology have a significant positive effect on the quality of BUMDes' financial reports
Perbedaan abnormal return dan volume perdagangan saham sebelum dan sesudah adanya sanksi regulator Nurachman, Dwi Aditya
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.024 KB) | DOI: 10.32670/fairvalue.v5i1.2246

Abstract

This study aims to analyze and empirically demonstrate the difference in average abnormal returns before and after the announcement of the PT Sunprima Nusantara Pemfundan event, and to show the difference between the average stock trading volume activity before the event and empirical tests and evidence after the event. event. PT Sunprima Nusantara funding. Applied Research Methods The methods in this study are validation methods, ie. H. A study designed to determine the relationship between a variable and other variables. The method is performed by testing hypotheses and answering question formulas through data collection. This study employs a quantitative approach by testing the event research theory of information content, namely OJK KAP sanctioning Deloitte for not paying PT SNP Finance for events. Based on the results of the research and discussion, the authors concluded that abnormal returns for companies using KAP services sponsored by KAP Deloitte decreased on average after the official sanctions came into effect on October 1. However, statistical tests showed no significant difference in the share prices of companies using KAP Deloitte-sponsored KAP services before and after regulatory sanctions. This means that sanctions imposed by regulators will not have a significant impact on the share prices of companies that use KAP's services under the auspices of KAP Deloitte.
Terhadap kompetensi digital guru SMP Negeri di Kecamatan Ujung Batu Kabupaten Rokan Hulu pada masa pandemi covid-19 Nurlaila, Lilik; Bastian, Adolf; Rahmat , Adi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.34 KB) | DOI: 10.32670/fairvalue.v5i1.2256

Abstract

Digital competence is very important in the context of education during the pandemic,especially for teachers to support the teaching and learning process. The purpose of thisstudy was to determine the effect of individual characteristics, organizational support anddigital media utilization patterns on the digital competence of SMPN teachers in UjungBatu District, Rokan Hulu Regency. This research is a survey research with 73respondents. Data was collected by using questionnaires and data analysis usingdescriptive statistics and SEM-PLS analysis. The results of the study indicate thatindividual characteristics have a significant effect on teacher digital competence, therewas a significant effect of organizational support on teacher digital competence and therewas a significant effect digital media utilization patterns on digital competence in UjungBatu sub-district, Rokan Hulu Regency.
Pengaruh penerapan E-SPT, pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Mahpudin, Endang; Ikhsan, Sugiyanto
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.582 KB) | DOI: 10.32670/fairvalue.v5i1.2257

Abstract

The purpose of this study is to ascertain and evaluate the impact of E-SPT Implementation, Knowledge, and Socialization on Personal Taxpayer Compliance in TelukJambe Village. A questionnaire-based primary data set was used in the study, which employed quantitative methodologies. 620 persons participated in the study's population. In this study, 86 respondents made up the sample. Purposive sampling is the sampling method employed. The findings revealed that Socialization had no major impact on people's tax payer compliance, knowledge had a substantial impact, and the implementation of E-SPT had no significant impact on taxpayer compliance. E-spt, knowledge, and socialization all have an impact on tax payer compliance.
Analisis pengaruh beban kerja, lingkungan kerja dan kepuasan kerja terhadap turnover intentions Astutik, Yesi Puji; Liana, Lie
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.455 KB) | DOI: 10.32670/fairvalue.v5i1.2258

Abstract

This study aims to analyze the effect of workload, work environment and job satisfaction on turnover intentions. Population in this study is a contract employee who works at PT. Agility International consists of 71 members. Jenis research this is explanatory research. Methods data collection using survey with instruments in the form of questionnaires distributed to respondents. Multiple regression analysis methos is used to explain the influence between variables. The collected data were analyzed using factor analysis to testthe validity of each question item, and reliability test using cronbach alpha. Results hypothesis testing shows that the workload of positive and significant effect on turnover intentions employees, the work environment affectsh negative and significant turnover intentions employees as well as job satisfaction negative and significant effect on turnover intentions employees.

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