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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

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Pengaruh kompensasi, motivasi dan lingkungan kerja, terhadap kinerja karyawan melalui kepuasan kerja karyawan sebagai variabel intervening di PLTGU Proyek Muara Tawar Marcelia, Elizabeth; Efendi, Suryono; Sugiono, Edi
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 business world is now required to create high employee performance for company development. Companies must be able to build and improve performance in their environment. The success of the company is influenced by several factors, one of the important factors is human resources, because human resources are actors from all levels of planning to evaluation who are able to utilize other resources owned by the organization or company. The purpose of this study was to determine the effect of knowledge of compensation, motivation and work environment on employee performance and job satisfaction at the Muara Tawar PLTGU Project. This study uses quantitative analysis methods. Data were collected as many as 174 respondents using probability sampling method and processed with IBM AMOS v24 and SPSS software. The results of this study indicate that the effect of compensation, motivation and work environment has a significant effect on job satisfaction and employee performance

Analisis pengaruh kompensasi, budaya kerja dan gaya kepemimpinan transformasional terhadap motivasi intrinsik serta dampaknya pada kinerja karyawan PT. Sentra Strategis Indonesia (SSI) Jakarta Selatan Gunawan, Heri; Efendi, Suryono
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 compensation, work culture and transformational leadership style on intrinsic motivation and their impact on employee performance at PT. Indonesian Strategic Center (SSI) South Jakarta. This study uses a survey method by distributing questionnaires to employees of PT. The Indonesian Strategic Center (SSI) South Jakarta as the respondent. The results showed that compensation and transformative leadership style directly had a positive and significant effect on intrinsic motivation. Intrinsic motivation directly has a positive and significant effect on employee performance. Compensation and work culture have a positive and significant effect on employee performance. Work culture has a direct positive and insignificant effect on intrinsic motivation. Transformational leadership style has a positive and insignificant effect on employee performance. Compensation, work culture and transformational leadership style indirectly through intrinsic motivation have a positive and significant effect on the performance of PT. Indonesian Strategic Center (SSI) South Jakarta.

Pengaruh motivasi ekstrinsik, disiplin kerja, dan lingkungan kerja terhadap kinerja pegawai melalui kepuasan kerja pada pegawai direktorat jenderal pajak kanwil DJP Jakarta khusus KPP Badan dan Orang Asing Efendi, Suryono; Sugiono, Edi; Masdaryanto, Masdaryanto
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 purpose of this study is to analyze and prove the effect of extrinsic motivation, work discipline, work environment, job satisfaction on employee performance, and the effect of extrinsic motivation, work discipline, work environment on job satisfaction, as well as the indirect effect of extrinsic motivation, work discipline, environment. Job satisfaction on employee performance is mediated by job satisfaction. In this study, it is proven that extrinsic motivation, work discipline, work environment, job satisfaction have a positive and significant effect on employee performance, while extrinsic motivation, work discipline, and work environment have a positive and significant effect on job satisfaction. For extrinsic motivation, and work discipline indirectly have a positive and significant effect on employee performance mediated by job satisfaction. While the indirect effect of the work environment on employee performance is mediated by job satisfaction, the results are not significant. The highest job satisfaction mediates work discipline on employee performance, which means that if job satisfaction is increased, work discipline will increase and have an impact on increasing employee performance.

Pengaruh motivasi, lingkungan kerja, dan stres kerja terhadap kinerja karyawan Mugni Jayadi, Ramadhan; Liana, Lie
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 motivation, work environment and work stress on employee performance. The population in this study were employees of PT. Cipta Niaga Semesta, totaling 110 people. This type of research is quantitative. The data collection method in this study used a survey with an instrument in the form of a questionnaire distributed to respondents. The method used in this assessment is multiple regression analysis used to explain the influence between variables. Data were analyzed using factor analysis to test the validity of each question item, and reliability test using Cronbach alpha. The results of hypothesis testing indicate that motivation has a positive and significant effect on employee performance, the work environment has a positive and significant effect on employee performance and work stress has a negative and significant effect on employee performance.

Faktor - faktor yang mempengaruhi minat penggunaan e-filling oleh wajib pajak pribadi sebagai sarana pelaporan SPT masa secara online dan realtime Diah Pitaloka, Harlinda Mei; Bagana, Batara Daniel
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 examine the interest in using e-Filling by using perceptions of convenience, perceived usefulness, perceptions of security and confidentiality, and also the readiness of information technology. The type of data used in this study uses quantitative data. This research was conducted on taxpayers who are in the West Semarang KPP Pratama area. The population in this study were taxpayers in West Semarang who actively used e-Filling, amounting to 1,237 people, while the sample in this study amounted to 100 respondents. The data analysis technique used multiple regression with SPSS tools. The results showed that Perception of Ease had a significant effect on Interest in Using e-Filling, Perception of Use had a significant effect on Interest in Using e-Filling, Perception of Security and Confidentiality had no significant effect on Interest in Using e-Filling, Perception of Information Technology Readiness had no significant effect on Interest in Use. e-Filling.

Pengaruh green supply chain management terhadap kinerja lingkungan dan ekonomi perusahaan pada peternakan ayam di Kabupaten Pesisir Selatan Sumatera Barat Yalviolita, Cantika; Hendayani, Ratih
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 concept of Green Supply Chain Management (GSCM) is a strategic solution by companies or organizations in order to overcome this problem. The object of this study was the chicken farming industry in Pesisir Selatan Regency, West Sumatra. The aim of this study is that to determine how big the influence of Stakeholder Pressure, Green Supply Chain Management, company green resources on company performance (environmental and economic performance) on chicken farms in Pesisir Selatan Regency, West Sumatra Province. The method used in this study was a quantitative method. In order to obtain data, the researchers distributed questionnaires in the form of statements which represent previous study on chicken farming which includes all parts involved in chicken farming activities, both owners, workers, and final consumers. Moreover, the numbers of samples used were 100 respondents and the data analysis technique used was SEM-PLS using SmartPLS 3.2.9 and normality test using SPSS. Based on data analysis techniques which have been conducted by using SmartPLS, the result of this study shows that stakeholder pressure has a positive and significant impact on GSCM and the company's green resources. Meanwhile Green Supply Chain Management has a positive and significant impact on environmental performance and company economic performance.

Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance Rahmania Santi, Afra; Andi, Kiagus; Lindrianasari, Lindrianasari; Oktavia, Reni
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 purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.

Metode six sigma dalam pengendalian kualitas pada home industry tempe Tri Lestari, Dian; Supardi, Supardi
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

Mr. Soyo's home industry tempe is a Small and Medium Enterprise (SME) engaged in the tempe food production industry. In the Mr. Soyo’s home industry temp. has problems in the production process, causing defects in the tempe products produced by 1.5%. The goal of this research is to analyze quality control in the home industry Tempe, as well as the amount-of faults that occur and the underlying variables. The six-sigma approach is used in conjunction with the DMAIC sequence (Define, Measure, Analyze, Improve, Control) to analyze secondary data from a production report from July to September 2021. Quality control in the home industry Tempe was good, according to the analysis of DPMO value (Defect Per Million Opportunity) which was 4,997 and sigma level 4.13, and the magnitude of the problem was within the boundaries of tolerance. Kind defects caused during the production process are broken packaging, imperfect shape and flaccid texture. The cause of the packaging is damaged and the shape is that fermentation rack in open and unclean areas, the causative factor of flaccid texture is that there is no yeast guide and no sign of leaven bought.

Peningkatan keunggulan bersaing wirausaha melalui pelatihan SDM dan kemampuan manajemen Kurniawati, Kurniawati; Saputra, Ginanjar Wira
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

Advances in digital technology today have brought significant changes in various aspects, especially in the batik industry business. As Indonesian assets, small and medium enterprises (SMEs) are economic drivers that can improve the regional economy. The development of SMEs today has spread beyond the presence of digital marketing. But can marketing be done can provide an advantage? Or is it even difficult to expand into new markets? This study tries to examine the factors that can affect competitive advantage in the SME industry in the city of Bandung. This type of research is quantitative using an explanatory approach. The results in this study indicate that the three independent variables studied are HR training and management ability to competitive advantage. The results show that HR training has an effect on the competitive advantage of SMEs in the city of Bandung. second, management ability has a positive effect on the competitive advantage of SMEs in the city of Bandung. and third, simultaneously HR training and management skills have a positive effect on the competitive advantage of SMEs in the city of Bandung. This research is expected to provide input to organizations, especially in the SME industry, so that they pay more attention to the quality of their human resources and develop their capabilities by providing training so that they can contribute to the organization in facing competition.

Analisis overreaction pasar pada portofolio saham winner dan loser manufaktur syariah di Bursa Efek Indonesia tahun 2017-2021 Komariah, Siti; Andriyani, Windi
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 occurrence of market overreaction in the loser stock group and the winner stock group of Sharia Manufacturing companies listed on the Indonesia Stock Exchange. The purpose of this study is to examine the market overreaction on the winner and loser stocks of Islamic Manufacturing companies. There are 69 companies, there are 26 stocks classified as winners and 43 stocks classified as losers. This study uses abnormal returns as research variables. Abnormal return is the result obtained from the difference between the actual return and the expected return. Tests using statistics used are independent sample t - test, to test the difference between the average abnormal return loser and the average abnormal return winner. Additional testing uses data depicted by graphs. The results of the study based on hypothesis testing showed that there was no statistically significant overreaction in Sharia Manufacturing companies listed on the Indonesia Stock Exchange for 5 research periods in 2017-2021, the research output showed that the abnormal returns of winner stocks were consistently positive compared to abnormal returns of loser stocks which tended to be negative significantly.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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