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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
 86   87   88   89   90 
The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; 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 (664.643 KB) | DOI: 10.32670/fairvalue.v5i1.2259

Abstract

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Pengaruh penetapan harga dan penjualan terhadap kuantitas produk pada saat pandemi covid 19 Hertina, Dede; Hekmatyar , Robby
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 (306.728 KB) | DOI: 10.32670/fairvalue.v5i1.2260

Abstract

Corona virus disease (COVID-19) is an infectious disease caused by the SARS-CoV2 virus. Most people who contract COVID-19 will experience mild to moderate symptoms, and will recover without special treatment. However, some people will experience serious illnesses such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS) which require medical assistance. The Covid-19 Pandemic disaster that occurred, resulted in rising prices for medical sales and pharmacies.This study aims to analyze the effect of pricing and product sales on selling prices at Talitha Pharmacy, Cianjur City. This research is a qualitative research. The data collection technique used is the interview method, unstructured observation and tracing. This research was conducted at Talitha Pharmacy, Cianjur City. The results of the study stated that Pricing and Sales factors during the Covid-19 Pandemic at Talitha Pharmacy, Cianjur City had a significant effect on sales.
Resistansi tokoh-tokoh dalam novel sebuah lagu untuk tuhan karya agnes davonar Apriliani, Ratih Dewi; Hartati, Dian; Adham, M. Januar Ibnu
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 (251.464 KB) | DOI: 10.32670/fairvalue.v5i1.2261

Abstract

This study aims to describe the resistance that characters do to other characters (other people) which is shown through the forms of open resistance and closed resistance in the novel A Song for God by Agnes Davonar. This resistance is very important and needed to encourage students' intelligence in developing themselves (attitudes and traits). As well as to increase knowledge, so that students can take lessons or messages contained about life problems or existing life problems (life problems). The subject of this research is the novel A Song for God by Agnes Davonar published by Inti Publisher. This novel tells about the struggle of a deaf girl with all the problems of her life. A Song for God by Agnes Davonar is included in the type of popular novel. A light novel for readers to read and enjoy. The method used in this research is descriptive analysis method. The data collection technique was carried out with library techniques. The results of the research in the novel A Song for God are that there are two resistances, namely open resistance and closed resistance.
Pengaruh sifat machiavellian dan komitmen profesional terhadap intensi melakukan whistleblowing Indra, Salsabila Ardelia; Kusumastuti, Ratih; Rahayu, Rahayu
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 (301.866 KB) | DOI: 10.32670/fairvalue.v5i1.2262

Abstract

This study was conducted to examine the causes or factors that influence a person to have the intention of doing whistleblowing. This study aims to determine whether Machiavellian nature and professional commitment affect the intention to do whistleblowing at the Jambi Province Youth and Sports Office. The data used are primary data obtained through questionnaires distributed to employees who work at the Jambi Province Youth and Sports Office and the research sample is 118 employees who work at the Jambi Province Youth and Sports Office with the sampling technique using the saturated sampling method. The data analysis method used multiple linear regression analysis using the SPSS program. The results of this study indicate that the Machiavellian nature and professional commitment affect the intention to do whistleblowing and it can be concluded that the higher the Machiavellian nature, the higher the intention to do whistleblowing as well as professional commitment, the higher the professional commitment, the higher the intention to do whistleblowing.
Dampak bauran penjual terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel moderasi Asmaliah, Nur; Suharno, Suharno; Kuleh, Kuleh
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 (309.802 KB) | DOI: 10.32670/fairvalue.v5i1.2263

Abstract

This study aims to measure and analyze the effect of managerial ownership, institutional ownership, profitability, leverage and audit quality. This study uses a quantitative approach. In this study, sampling was carried out using a purposive sampling technique. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media. The secondary data used in this study is in the form of annual financial reports or annual reports of manufacturing companies listed on the IDX for the 2018-2020 period. The sample criteria set by the author are 223 companies with a number of years of observation for 3 years, then outliers are carried out so as to produce a research sample of 180 companies. The results of this study are managerial ownership and audit quality have no effect on earnings management, institutional ownership and profitability have a positive effect on earnings management, while leverage has a negative effect on earnings management..
Evaluasi kinerja perusahaan daerah kebersihan menggunakan balanced score card Wargadinata, Betty; Prihadi, M. Dana
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 (490.449 KB) | DOI: 10.32670/fairvalue.v5i1.2264

Abstract

In the current era of globalization, every business entity, including PD Hygiene, needs to be managed professionally. For this reason, improving organizational performance, alignment of organizational goals and individual goals is very important. For this reason, a comprehensive performance appraisal system is needed. The Balanced Scorecard is an alternative performance measurement that combines financial and non-financial performance measures. This measurement is the result of a process based on the mission and strategy of a company. This study aims to determine how the performance of PD Hygiene, using the Balanced Scorecard concept, by measuring four aspects, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. From the research results, it is known that the learning and growth perspective shows that employee productivity is still low, the percentage of skilled employee training every year is still low. This triggers the level of employee satisfaction is still not satisfied. Internal business perspective, the level of service has not satisfied customers.
Pengaruh e-commerce dan sistem informasi akuntansi terhadap efektivitas kinerja keuangan pada pelaku UMKM di Tangerang Yuscintara, Brigita Andriana; Hendrani, Ai
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 (597.957 KB) | DOI: 10.32670/fairvalue.v5i1.2265

Abstract

This study aims to analyze the effect of e-commerce and accounting information systems on the effectiveness of financial performance of UMKM in Tangerang. The population used in the study was UMKM in the Tangerang area by taking a sample of 157 UMKM using the purposive sampling method with the criteria of UMKM selling using e-commerce for at least 1 (one) year, operating in the Tangerang area and using accounting applications for financial records such as cash books, quickbooks, wave, Jubelio, and more. The type of data is primary data sourced from the results of questionnaires that have been distributed via google form to UMKM. The data analysis method used in this study is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, and f-test). The results of this study indicate that simultaneously e-commerce and accounting information systems affect the effectiveness of company performance. Partially, e-commerce has a positive effect on the effectiveness of financial performance, besides that the financial information system has a positive effect on the effectiveness of financial performance.
Pengaruh electronic word of mouth, gaya hidup dan kepercayaan terhadap keputusan pembeli online melalui shopee Tammu, Rahma Gusmawati; Palimbong, Stefani Marina
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 (429.563 KB) | DOI: 10.32670/fairvalue.v5i1.2266

Abstract

The purpose of this study was to identify the influence of Electronic Word of Mouth, lifestyle, and trust on online purchasing decisions through shopee on students of the Faculty of Economics, UKI Toraja Management Study Program. The type of research conducted is descriptive quantitative. The data analysis technique used multiple linear regression. The results showed that there was no influence of electronic word of mouth on purchasing decisions. There is no influence of lifestyle on purchasing decisions. There is an influence of trust on online purchasing decisions. Electronic Word of Mouth, lifestyle, and trust have a significant simultaneous effect on purchasing decisions on the Shopee application through shopee for students of the Faculty of Economics, UKI Toraja Management Study Program.
Sistem pengendalian internal berbasis COSO untuk pencegahan fraud di Rumah Sakit Muhammadiyah / Aisyiyah Wilayah Jawa Tengah Astuti, Pudji; Maghfiroh, Siti; Ramadhanti, Wita Ramadhanti
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 (288.605 KB) | DOI: 10.32670/fairvalue.v5i1.2273

Abstract

The importance of equitable health for all people is part of national development that must be considered by the government. With a high level of health, it will increase strong human resources. The government issued Law No. 23 of 1992 concerning health, which states that every Republic of Indonesia has the right to obtain the highest degree of health and needs to be included in government health efforts. The purpose of this study was to find out how the Internal System of the Muhammadiyah / Aisyiyah Hospital in the Central Region could prevent fraud. The method used is qualitative with descriptive type. The results of this study indicate that the Internal Control System is running rffectively as indicated that all Muhammadiyah / Aisyiyah hospitals in the Central Java region have been fully accredited, which reflects that the Internal Control System is running well fraud will be prevented as early as passible so that the objectives of Good Corporate Governance ( GOG ) can be achieved.
Pengaruh kenyamanan dan periklanan terhadap perilaku konsumen yang di moderasi oleh kepercayaan Laura, Netty; Safitri, Nisa Nur
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 (579.409 KB) | DOI: 10.32670/fairvalue.v5i1.2275

Abstract

This study aims to examine the effect of advertising and advertising on consumer behavior which is moderated by trust. The population in this study are Indonesian e-commerce customers. The sampling technique used the Random Sampling method. The number of data is 100 respondents who are taken through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results obtained from this study, firstly, convenience does not have a significant effect on consumer behavior, which means that based on this the hypothesis in this study is rejected. Second, advertising has a significant effect on consumer behavior, which means that based on this the hypothesis in this study is accepted. Third, trust has no significant effect on consumer behavior, based on this the hypothesis in this study was rejected. Fourth, trust cannot moderate the comfort of consumer behavior based on this hypothesis 4 in this study is rejected. Fifth, trust can moderate advertising on consumer behavior based n this hypothesis 5 in this study is accepted.

Page 88 of 143 | Total Record : 1422

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