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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 1,495 Documents
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Mengalihkan perhatian kepada pasar fisik aset kripto (crypto asset) - faktor predisposisi insvestor milenial kepada investasi beresiko Akshay, F. X. John; Bertuah, Eka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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 | DOI: 10.32670/fairvalue.v5i3.2477

Abstract

The purpose of this research is to find out the factors that influence millennial investors in shifting their intentions to the physical market of crypto assets which is growing rapidly in recent times. The method used in this research is a deductive approach to test a hypothesis. Perceived Risk, Reward Sensitivity , Knowledge become independent variables which then affect the Switching Intention.variable Personal Innovativeness is also presented as a moderating variable. The results of this study indicate that the Perceived Risk and Reward Sensitivity have an effect on Switching Intention in the Physical Crypto Asset Market so that the higher the risk perception felt by millennial investors in the financial asset market other than the crypto asset market and the higher the Reward Sensitivity they know when they decide. to invest in the physical market of crypto assets will increasingly affect their intention to participate in investing in the physical market of crypto assets. In addition, the study found a new finding that the effect of Reward Sensitivity on Switching Intention can be weakened by the moderating variable, namely Personal Innovativeness. This research has contributed to providing new Knowledge about the factors that can influence individual investors in the millennial age in Indonesia on their intention to divert their attention to investing in the physical market of crypto assets.
Pengaruh gaya kepemimpinan transformasional, kompetensi, dan pengembangan karir terhadap kinerja pegawai melalui kepuasan kerja di fraksi PKB DPR RI Efendi, Suryono; Fiton, Moch. Khusnul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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 | DOI: 10.32670/fairvalue.v5i3.2529

Abstract

The purpose of this study was to analyze the influence of transformational leadership style, competence, career development, on employee performance through job satisfaction in the PKB faction of the DPR RI. The type of research used is quantitative research. The research sample of 110 employees was selected by the Simple Random method. Data collection using questionnaires and Structural Equation Modeling (SEM) was used as an analysis technique. The results of the study prove that the variables of transformational leadership style, competence, career development have a positive and significant effect on employee performance through job satisfaction. The results of the study have implications for transformational leadership style, competence, career development which have a positive influence on performance so that it can be concluded that transformational leadership, competence, career development need to be improved in order to improve employee performance..
Pengaruh budaya organisasi, motivasi, dan kompensasi, terhadap kinerja karyawan melalui kepuasan kerja sebagai variabel intervening Syahputra, Yoggie Ragis; Sugiono, Edi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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 | DOI: 10.32670/fairvalue.v5i3.2530

Abstract

In this modern era, the number of employees (manpower) is abundant, requiring an organization/company to think about how to utilize and optimize employee performance. This study aims to analyze the influence of organizational culture, motivation, and compensation on employee performance through job satisfaction as an intervening variable . This research is a type of quantitative research with the analytical method used is descriptive and inferential analysis with Structural Equational Model (SEM).The data used are primary and secondary data with data collection techniques using a questionnaire technique or questionnaire technique.The results of the study are organizational culture, motivation and compensation have a positive and significant effect on job satisfaction and employee performance, job satisfaction has an effect negative and insignificant effect on employee performance Organizational culture on employee performance has a positive and significant effect on job satisfaction Motivation on employee performance has a positive and significant effect on job satisfaction Compensation for performance Employee work has a positive and significant effect on employee performance through job satisfaction.
Antecedents and Outcomes of Psychological Capital: The Role of Authenctic Leadership and Affective Commitment Herlambang, Marshanda Clarisa; Febrianti, Adjeng Mariana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2545

Abstract

This study aims to investigate the relationship between authentic leadership, psychological capital, and affective commitment to teaching staff at three universities located in Bandung, West Java. This research was conducted with quantitative methods, with the determination of the sample using purposive sampling technique. The number of samples in this study were 135 respondents. The data in this study were collected by distributing questionnaires through Google Forms to respondents, as measured by a Likert scale. The results of this study indicate several findings. First, authentic leadership has been shown to have a positive effect on psychological capital and affective commitment. Then, psychological capital is also proven to be able to influence the affective commitment of teaching staff in Bandung City, West Java. This study emphasizes the importance of leadership style in influencing individuals to bring out their positive attitudes at work, which is characterized by psychological capital and affective commitment.
Determinan akuntabilitas pengelolaan keuangan Desa di Wilayah Kabupaten Kendal Atikasari, Dewi; Jaeni, Jaeni
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2546

Abstract

This study examines the effect of financial statement presentation, value for money, accessibility of village financial management, internal control system, and budgetary participation on village financial management accountability. This research was conducted through interviews with several villages in the Kendal Regency area. This type of research is quantitative research with purposive sampling technique. The population used is village officials who are in the Kendal Regency area who are involved in village financial management. The results of the sample that successfully met the research criteria were 102 village officials. The results showed that the presentation of financial statements, value for money, accessibility of village financial management, and participation in budgeting had a positive effect on village financial management accountability. While the internal control system does not have a positive effect on the accountability of village financial management.
Pengaruh motivasi dan kepuasan kerja terhadap kinerja karyawan di era pandemi covid-19 Sebastian , Ronald
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2548

Abstract

The purpose of this study was to find out how employee performance is influenced by factors such as work motivation and job satisfaction at the Faculty of Industrial Technology, Parahyangan Catholic University during the Covid-19 outbreak. The sample consisted of 19 respondents, namely all education staff and laboratory staff of the Faculty of Industrial Technology, Parahyangan Catholic University using a method known as purposive sampling. The quantitative descriptive method is the approach we take here which is processed using the SPPS 25 for Windows application. The results of the study simultaneously show that motivation and job satisfaction have a positive and significant effect on employee performance. Partially, motivation has a positive and significant effect on employee performance, while job satisfaction has a positive effect on employee performance although this effect is not statistically significant.
Analysis study of New Business Models (Insurance Technology) in Indonesia Prihanto, Agung
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2549

Abstract

With the COVID-19 pandemic in Indonesia, several insurance companies need a sales strategy for marketing their products. Especially in health insurance products, in addition to health insurance, which has become a trend that is needed by the community, the global epidemic makes people safer if they have health insurance. Digital channels are indeed an opportunity for insurance marketing during the pandemic, although the portion is still small compared to agencies, banks, and telemarketing. Based on OJK data, the total premium recorded by the insurtech platform during 2020 reached Rp. 811.7 billion. AAJI noted that the premium from digital distribution channels in 2019 only reached Rp. 13.6 billion. This figure will more than double in 2020 to IDR 31.5 billion. In terms of its contribution to the total premiums of the life insurance industry, the portion is still very small, which is still below 0.1 percent. The new business model in insurtech has not been able to contribute to profits for insurance companies in general. This is due to many factors that influence it.
Analisis risiko bisnis expedisi dengan melakukan pendekatan proses di RBT transport Agustina, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2550

Abstract

The land transportation system is one of the important elements in promoting economic growth in Indonesia. Of course, companies engaged in this transportation service or we are better known as expedition companies have many challenges that will be faced especially the main processes in this business are outside the field far from the supervision of the business owner. So it is important for business owners to carry out a risk analysis of what is being carried out to keep the company alive. In this paper, the method used in this research is descriptive qualitative by analyzing the operational, financial and external process approaches. The high number of land traffic accidents, the government continues to make improvements to the system and regulations to reduce the number of accidents, one of which is the supervision of freight transport.
Pendekatan Living Lab sebagai penerapan SDGs terhadap pertumbuhan ekonomi dan infrastruktur pada Kawasan Utama Kota Bandung Pascalina, Donna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2551

Abstract

The living lab approach provides solutions to solve cities at a small scale and in limited environments that are scalable and sustainable. One of the SDGs targets is economic growth and infrastructure. With the concept of a living lab approach on initiatives to increase economic growth and infrastructure, it can create a pilot area so that the implementation of these initiatives can be duplicated in other areas. The method used is PBRE (plan, build, run, evaluate). With this, the solutions implemented are not only implemented but also have a direct impact on the users (citizen). The implementation of SDGs in Goals 8 and 9, increasing inclusive and sustainable economic growth and building resilient infrastructure with MSME indi-cators to financial services and connectivity (internet access) are the foundations for implementing the SDGs with the Living Lab approach which will be discussed in this study.
2022 Kesiapan transformasi digital terhadap sumber daya manusia pada Organisasi Perangkat Daerah (OPD) Widhiastono, Raymondhus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2552

Abstract

The development of cities in Indonesia is in line with the emergence of problems caused by changes in population growth and digital transformation, radical changes brought about by the use of existing resources, including today's digital technology. One of the actors and drivers of digital transformation is Human Resources who have a role and are the main factor in driving the sustainability of the implemented digital transformation. This study aims to determine the readiness of the Regional Apparatus Organization (ODP) of Semarang City with the scope of Human Resources on the concept of the Garuda Smart City Model with 3 aspects of Understanding of Transformation, Cultural Transformation, Competence and Basic Knowledge as the focus of research. By using descriptive research methods with a qualitative approach, the results of research and data processing can be concluded that the readiness of Human Resources in OPD in Semarang City is not ready and lacks understanding of understanding digital transformation, both basic and advanced, so it is necessary to use and introduce process information technology. work in the government sector that will help a sustainable and integrated digital transformation can be implemented.

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