Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Departement Of Accounting, Indonesian Cooperative Institute, Indonesia
Pengaruh beban kerja dan lingkungan kerja terhadap kinerja pegawai melalui Work-Life Balance sebagai variabel mediasi
In the midst of globalization and intense competition, organizations encourage employees to work harder, but this risks disrupting Work-Life Balance. This study aims to determine the effect of workload and work environment on performance, as well as the role of Work-Life Balance as a mediating variable at BAPENDA West Kalimantan Province. The approach used is quantitative, with primary and secondary data analyzed using SmartPLS 3.3.2. A Likert scale of 1-5 was used to measure statement items. The results showed that workload has a negative and significant effect on employee performance. This shows that the higher the perceived workload, the employee performance tends to decrease. In addition, Work-Life Balance significantly mediates (partially) the positive effect of work environment on performance. This finding confirms the importance of creating a work environment that supports work-life balance to improve the performance of ASN employees.
Copyright (c) 2025 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://creativecommons.org/licenses/by-nc/4.0/
The effect of market sentiment on stock performance with profitability as a moderating variable
This study investigates the impact of market sentiment on stock performance, with a particular focus on the moderating role of firm profitability. Utilizing a quantitative causal research design, the analysis is based on a sample of small- and mid-cap companies listed on the Indonesia Stock Exchange from 2020 to 2023. Market sentiment is conceptualized as the collective investor psychology influencing trading behaviors and price movements, while profitability serves as a key financial indicator potentially moderating this relationship. Employing moderated regression analysis, the findings reveal that market sentiment significantly influences stock performance. Moreover, profitability exerts a significant moderating effect, such that the relationship between market sentiment and stock returns varies according to the firm’s profitability level. Specifically, market sentiment positively affects stock performance when profitability is low, but this effect turns negative when profitability is high. These results underscore the importance of integrating financial fundamentals with investor sentiment in explaining stock market dynamics. The study contributes to a deeper understanding of how intrinsic firm characteristics can shape the influence of behavioral factors on investment outcomes, offering practical insights for investors and portfolio managers in emerging markets.
Pengaruh independensi auditor, pengalaman kerja auditor, kompetensi auditor dan tekanan anggaran waktu terhadap kualitas audit
This study aims to examine the extent of the influence of auditor independence, auditor work experience, auditor competence, and time budget pressure on audit quality at the Public Accounting Firm (KAP) in Bandung City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to auditors who work at the KAP. The variables studied include independence, work experience, competence, and time budget pressure, with audit quality as the dependent variable. The test results show that partially, each variable of independence, work experience, competence, and time budget pressure has no significant effect on audit quality. However, the simultaneous test results prove that the four variables together have a significant effect on audit quality. This finding shows that audit quality is not determined by one factor alone, but by a combination of several factors that support each other. Therefore, improving audit quality can be achieved through strengthening the synergy between technical competence, experience, independence, and auditor time management in the audit implementation process.
Impact of leverage, firm size, and audit committees on financial reporting quality: Sri-Kehati
Financial statements are an important tool for providing information about a company’s financial management, which supports stakeholders in making informed decisions. To achieve this goal, financial statements must comply with accounting standards and exhibit attributes such as accuracy, comparability, and transparency. This study investigates the impact of leverage, firm size, and audit committee characteristics—including the number of members, frequency of meetings, and financial expertise—on the financial reporting quality of non-financial public companies listed in the SRI-KEHATI Index from 2016 to 2023. Using purposive sampling, this study analyses 72 observation datas from nine companies over eight years, using panel data regression analysis through EViews 12. The results show that while leverage, firm size, and audit committee membership do not significantly affect financial reporting quality, the frequency of audit committee meetings and the number of financial experts on the committee negatively affect financial reporting quality. These findings underscore the need for careful consideration of audit committee practices to improve financial reporting quality.
Copyright (c) 2024 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://creativecommons.org/licenses/by-nc/4.0/
Pengaruh kepercayaan, kepuasan dan pengalaman pelanggan terhadap loyalitas pelanggan pada pengguna Shopee Food Yellow Ricebox di Kota Bandung
Online service providers are required to provide a good purchasing experience to keep customers loyal. Companies need to have characteristics that can create comfort and encourage repeat purchases. Customer loyalty is influenced by several factors, including trust, satisfaction, and experience. This study aims to analyze the effect of trust, satisfaction, and experience on customer loyalty of Shopee Food Yellow Ricebox users in Bandung City. This research uses quantitative methods, descriptive analysis, verification. The data collection technique was carried out by distributing questionnaires to 127 respondents, namely consumers who have used shopee food yellow ricebox purchases. The results of this study indicate that trust (X1) has a significant effect on Customer Loyalty (Y) Satisfaction (X2) has a significant effect on Customer Loyalty (Y) and Experience (X3) has a significant effect on customer loyalty (Y). This research is expected to be able to contribute to science, especially in the field of marketing management, besides that it is expected to be a reference for further researchers and parties who have an interest in striving to increase customer loyalty.
Buyer Attraction Strategy: The Role of Quality and Design in the Cibaduyut Leather Shoe Industry
This study aims to analyze the influence of product quality and product design on consumer purchasing decisions of shoes in Cibaduyut. Product quality that includes aspects of durability, comfort, and materials used, and attractive and innovative product design are considered the main factors that influence consumer preferences in choosing shoes. This study uses a quantitative method with data collection techniques through questionnaires distributed to shoe consumers in Cibaduyut. The data obtained were analyzed using a linear regression test to determine the extent to which product quality and product design influence purchasing decisions. The results of the study indicate that product quality and product design have a positive and significant influence on purchasing decisions. Consumers are more likely to choose shoes that have high quality and attractive designs according to fashion trends. Therefore, business actors in Cibaduyut need to continue to improve product quality and innovate in design to meet consumer preferences and increase competitiveness in the market.
Pengaruh manajemen piutang menggunakan metode perputaran piutang dan metode periode rata – rata pengumpulan piutang terhadap pencatatan piutang tak tertagih pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia Periode 2019 – 2023
Penelitian ini bertujuan untuk mengetahui pengaruh manajemen piutang dengan indikator perputaran piutang dan periode rata-rata pengumpulan piutang terhadap pencatatan piutang tak tertagih yang diukur dengan rasio tunggakan. Data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan sektor industri otomotif yang terdaftar di Bursa Efek Indonesia untuk periode 2019-2023. Metode pengambilan sampel yang digunakan adalah Purposive Sampling, yang memilih objek berdasarkan kriteria tertentu. Data penelitian diolah menggunakan Eviews 12 dengan teknik analisis yang meliputi uji statistik deskriptif, uji asumsi klasik, uji regresi data panel, uji model regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, variabel perputaran piutang dan periode rata-rata pengumpulan piutang tidak berpengaruh terhadap piutang tak tertagih. Secara simultan, variabel perputaran piutang dan periode rata-rata pengumpulan piutang tidak berpengaruh terhadap piutang tak tertagih.
Pengaruh kebijakan dividen dan beban pajak tangguhan terhadap nilai perusahaan dengan return saham sebagai variabel moderasi
The purpose of this study is to analyze the effect of dividend policy and deferred tax burden on firm value and stock returns. For the years 2020–2023, this study aims to examine the determinants that influence changes in firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange. A total of 10 companies were used as research samples over a four-year period, resulting in 40 data samples. For equations I and II, panel data regression analysis was used using a fixed effect regression model. Using the EViews13 program, a purposive sampling approach was used to test the hypothesis. The results showed that H1 Dividend Policy and Deferred Tax Burden both have an impact on firm value simultaneously, H2 Dividend Policy and H3 Deferred Tax Burden have no impact on firm value, and the MRA test showed that H4 Stock Returns cannot moderate the effect of Dividend Policy on Firm Value while H5 Stock Returns can moderate the effect of Deferred Tax Burden on Firm Value.
Strategi manajemen risiko dalam optimalisasi aplikasi e-commerce Cook Link
Risk management is a crucial element in maintaining the sustainability of company operations, especially in the technology and application-based services industry. This research aims to analyze and develop risk mitigation strategies in Cook Link operations by applying the ISO 31000-based risk management framework. In addition, it evaluates the effectiveness of the strategy in improving supplier reliability, price transparency, and raw material supply chain efficiency for the hospitality industry. Using qualitative methods, this research follows the five stages of ISO 31000:2018, namely determining context, assessment, risk treatment, communication and consultation, and monitoring and review. The results show that Cook Link faces risks in operational, financial, technological and reputational aspects, which are categorized based on their likelihood and impact. To address these risks, the company implemented data-driven mitigation strategies through the Risk Matrix and Risk Treatment Plan, as well as effective risk communication using the RACI Matrix. This study confirms that the implementation of strategic and international standards-based risk management can improve business resilience, operational efficiency and customer confidence in Cook Link's services.
Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo
This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.
Analisis kompensasi dan benefit dalam meningkatkan kinerja karyawan pada PT Star Omega Abadi Group
Kompensasi dan benefit bermanfaat cukup dalam meningkatkan kinerja karyawan. Kompensasi dan benefit bisa masuk sebagai motivasi bagi seorang karyawan dalam melaksanakan pekerjaan guna mendapatkan hasil yang baik. Apabila karyawan tidak mendapatkan kompensasi dan benefit yang layak maka cenderung akan menggangu kinerja karyawan. Sebaliknya pegawai dengan kompensasi dan benefit layak mampu lebih baik kinerjanya di perusahaan. Penelitian ini ingin menganalisis peran Kompensasi dan Benefit apakah dapat meningkatkan kinerja karyawan di PT Star Omega Abadi Group. Metode penelitian ini yaitu metode pendekatan kualitatif deskriptif. Informannya yaitu karyawan dari PT Star Omega Abadi Group. Pengumpulan data memakai metode observasi, wawancara dan dokumentasi. Setelah riset dijalankan dapat disimpulkan bahwa kompensasi dan benefit begitu penting menaikkan kinerja karyawan. Meskipun ada aspek dari kompensasi dan benefit yang masih belum memenuhi standar menaikkan kinerja karyawan. Hal ini sebagai akibat dari norma perusahaan masih belum sesuai dengan harapan karyawan.
Peran strategi pemasaran dan pengembangan usaha dalam meningkatkan loyalitas pelanggan depot air minum isi ulang sadar qua
Penelitian ini bertujuan untuk mengetahui pemasaran dan pengembangan usaha dalam meningkatkan loyalitas pelanggan yang diterapkan oleh Depot Air Minum Isi Ulang Sadar Qua. Penelitian ini menggunakan metode penelitian deskriptif kualitatif untuk menentukan peran strategi dan pengembangan usaha dalam meningkatkan loyalitas pelanggan Depot Air Minum Isi Ulang Sadar Qua. Penelitian ini melibatkan 10 responden, terdiri dari pemilik, 2 karyawan, dan 7 pelanggan tetap Depot Air Minum Isi Ulang Sadar Qua. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Data yang terkumpul yang dianalisis secara deskriptif dengan pendekatan kualitatif. Hasil wawancara menunjukkan bahwa peran strategi dan pengembangan usaha dalam meningkatkan loyalitas pelanggan Depot Air Minum Isi Ulang Sadar Qua sangat baik. Ini dibuktikan dengan produk berkualitas tinggi, aman, dan sehat yang dijual oleh Depot Air Minum Isi Ulang Sadar Qua, harga terjangkau, dan pengemasan yang praktis dan aman, promosi sudah efektif. Peningkatan pendapatan, Peningkatan Jumlah Pelanggan Depot air minum isi ulang Sadar Qua dilakukan melalui promosi, Peningkatan kualitas produk dengan penerapan yeknologi pengolahan air yang lebih baik, peningkatan kualitas sumber daya manusia (SDM) di Depot air minum isi ulang Sadar Qua menunjukkan bahwa pelatihan dan pengembangan karyawan memiliki dampak yang baik terhadap kinerja dan kualitas layanan yang diberikan dan dapat meningkatkan loyalitas pelanggan.
Analisis kualitas pelayanan dan kepuasan masyarakat terhadap pelayanan pegawai administrasi kependudukan di Kantor Desa Situsari
Penelitian ini bertujuan untuk mengevaluasi kualitas layanan administrasi bagi masyarakat dan mengukur kepuasan masyarakat terhadap layanan yang diberikan oleh staf di Kantor Desa Situsari, Kecamatan Cileungsi, Kabupaten Bogor. Dengan menggunakan pendekatan kualitatif dengan analisis deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Analisis dilakukan dengan menggunakan model interaktif Miles & Huberman dan analisis kesenjangan berdasarkan dimensi SERVQUAL. Temuan penelitian ini mengungkapkan bahwa terdapat tantangan signifikan dalam kualitas layanan pada dimensi tangible, terutama terkait keterbatasan sumber daya fisik dan peralatan operasional yang kurang memadai. Selain itu, masih diperlukan peningkatan dalam hal kecepatan dan kemudahan layanan agar sesuai dengan harapan masyarakat. Disarankan adanya strategi perbaikan untuk meningkatkan pelayanan, pengembangan sumber daya manusia aparatur pemerintah, modernisasi sistem pemberian pelayanan, dan evaluasi pelayanan secara berkesinambungan. Penerapan strategi ini dimaksudkan untuk meningkatkan kualitas pelayanan pengelolaan kependudukan dan memenuhi harapan masyarakat setempat terhadap pelayanan pegawai di Desa Situsari.
Penerapan recipe cost calculator untuk perhitungan Harga Pokok Produksi (HPP) Ben Coffee
The calculation of cost of goods manufactured plays a crucial role in maintaining the sustainability of a business, especially in the face of increasing business competition and rising production costs. Setting the right selling price is a challenge for business owners, especially in the tender process to prospective clients, because mistakes in determining prices can risk causing losses. This study aims to calculate the cost of goods produced at Ben Coffee by applying the Recipe Cost Calculator. The research method used is descriptive with a qualitative approach, and adopts observation, interview, and documentation techniques in data collection. Data analysis was carried out through three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the application of Recipe Cost Calculator allows Ben Coffee to calculate the cost of goods produced more accurately, efficiently, and systematically. In addition, this method helps business owners in setting a more appropriate selling price and in knowing the amount of profit and potential losses that can occur.
Activity Basec Costing; Cost of Goods Sold; Conventional System; Furniture; Overhead Cost.
Workshop Pengelolaan Wakaf Produktif untuk Peningkatan Kesejahteraan Masyarakat
Wakaf produktif merupakan instrumen keuangan syariah yang memiliki potensi besar dalam meningkatkan kesejahteraan masyarakat. Artikel ini membahas pelaksanaan workshop pengelolaan wakaf produktif yang bertujuan untuk memberikan pemahaman dan keterampilan kepada peserta dalam mengelola wakaf secara efektif. Melalui pendekatan partisipatif, workshop ini diharapkan dapat meningkatkan kesadaran masyarakat akan pentingnya wakaf produktif dan dampaknya terhadap kesejahteraan. Hasil dari workshop menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam pengelolaan wakaf, yang tercermin dari hasil pre-test dan post-test. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan program wakaf produktif di masa mendatang dan mendorong partisipasi masyarakat dalam pengelolaan wakaf.
Wakaf Produktif; Kesejahteraan Masyarakat; Workshop; Pengelolaan Keuangan; Keuangan Syariah
Copyright (c) 2022 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Program Literasi Keuangan Syariah bagi Pelajar dan Mahasiswa di Kota Bandung
The Islamic financial literacy program for students in Bandung City aims to increase understanding and awareness of the principles of Islamic finance. In the context of globalization and rapid economic development, it is important for the younger generation to understand financial concepts that comply with sharia values. This study used a quantitative method with a survey approach to collect data from students in Bandung. The results show that the Islamic financial literacy program is effective in increasing knowledge and positive attitude towards Islamic finance. Thus, this program is expected to contribute to the development of Islamic economy in Indonesia.
Copyright (c) 2021 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Pemberdayaan UMKM Melalui Pembiayaan Syariah di Desa Tanjungsari
Empowerment of Micro, Small and Medium Enterprises (MSMEs) is a strategic agenda in encouraging inclusive economic growth in Indonesia. This research aims to analyze the role of Islamic financing in empowering MSMEs in Tanjungsari Village. Using a qualitative approach, this study reveals that Islamic financing has a positive impact on increasing business capacity, access to capital, and community empowerment. The findings suggest that a fair and transparent sharia-based financing system can be a solution to overcome the financial constraints of MSMEs. The study also identifies challenges and strategies to strengthen Islamic financing to support the sustainability of MSMEs at the village level
Sosialisasi dan Edukasi Zakat Produktif kepada Masyarakat di Kecamatan Jatinangor
This article aims to describe the process and impact of productive zakat socialization and education to the community in Jatinangor District. This activity is designed to improve the community's understanding of the concept of productive zakat and how to optimize it as a tool for economic empowerment. This research used a qualitative approach with descriptive method to explore the community's perception before and after the socialization. The results showed that socialization and education significantly improved community understanding and participation in the productive zakat program. In addition, economic empowerment through productive zakat is also proven to contribute to the improvement of community welfare
Pengembangan Koperasi Syariah untuk Meningkatkan Perekonomian Desa Hegarmanah
The development of sharia cooperatives has become an important strategy in strengthening the economy of rural communities, especially in Hegarmanah Village. This article examines the implementation of sharia cooperatives as a community-based economic solution to overcome financial problems and improve community welfare. This research uses a descriptive method with a quantitative approach to analyze the impact of Islamic cooperatives on the village economy. The results show that sharia cooperatives are able to increase community income through sharia-based financing, micro-enterprise empowerment, and increased community financial literacy. The findings are expected to serve as a basis for the development of Islamic economic policies at the local level.
Pengaruh cash holding, profitability, leverage, dan firm size terhadap manajemen laba
This study aims to analyze the effect of cash holding, profitability, leverage, and firm size partially and simultaneously on earnings management. This study uses a quantitative approach, with the population being infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. Determination of the sample using purposive sampling technique and get a sample of 19 companies. The results of this study indicate that the variables of cash holding, profitability, leverage, and firm size simultaneously affect the level of earnings management. In partial analysis, leverage shows a positive influence and firm size shows a negative influence on the value of earnings management. Meanwhile, cash holding and profitability show no effect on earnings management.
Pengaruh Pembiayaan Murabahah terhadap Kinerja Keuangan Bank Syariah di Indonesia
This study aims to analyze the impact of murabahah financing on the financial performance of Islamic banks in Indonesia. Murabahah financing is one of the main products of Islamic banks, contributing significantly to overall financing. Financial performance is measured using profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were obtained from the financial statements of Islamic banks registered with the Financial Services Authority (OJK) during the 2017–2022 period. The results indicate that murabahah financing has a significant positive effect on the financial performance of Islamic banks. These findings highlight the importance of optimizing murabahah financing to enhance the competitiveness of Islamic banks in Indonesia
Murabahah Financing; Financial Performance; Islamic Banks; ROA; ROE.
Copyright (c) 2023 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Analisis Pengaruh Ekonomi Makro terhadap Pertumbuhan Pembiayaan Syariah di Indonesia
This article aims to analyze the influence of macroeconomic variables on the growth of Islamic financing in Indonesia. The growing Islamic financing in Indonesia's financial sector requires a deeper understanding of the macroeconomic factors that influence its performance. This study uses a quantitative approach with regression analysis to identify the relationship between inflation, interest rates, exchange rates, and gross domestic product (GDP) on the growth of Islamic financing. The data used in this study are sourced from the Central Bureau of Statistics (BPS) and the Financial Services Authority (OJK) in the period 2010 to 2023. The results of this study are expected to provide insights for policy makers and financial practitioners in managing Islamic financing in Indonesia.
Macroeconomics; Islamic Financing; Inflation; Interest Rate; Exchange Rate; Gross Domestic Product (GDP)
Analisis Perbandingan Efisiensi Operasional antara Bank Syariah dan Bank Konvensional
This study analyzes the difference in operational efficiency between Islamic and conventional banks in Indonesia using the BOPO ratio from financial statement data for the period 2017-2022. The results show that the average BOPO of Islamic banks is higher, reflecting lower operational efficiency compared to conventional banks. However, the operational efficiency of Islamic banks shows a significant improvement trend. Factors such as economies of scale, financing risk, and digital technology affect the efficiency of both types of banks. Conventional banks are more efficient due to economies of scale and established infrastructure. This study recommends strengthening technology, cost efficiency, and product innovation to improve the competitiveness of the banking industry in Indonesia.
Operational Efficiency; Islamic Banks; Conventional Banks; BOPO Ratio; Indonesian Banking
Persepsi Masyarakat terhadap Kualitas Layanan Bank Syariah: Studi Kasus di Kota Bandung
Islamic banks have become an important part of the financial system in Indonesia, offering services based on sharia principles. However, public perception of the quality of Islamic bank services at the local level, such as in Bandung City, is still a topic that requires further research. This study aims to measure people's perceptions of the quality of Islamic bank services in Bandung City using quantitative research methods. Data was collected through a survey using questionnaires distributed to 300 respondents. Analysis was conducted using descriptive statistical methods and multiple linear regression to evaluate the relationship between service quality dimensions (tangible, reliability, responsiveness, assurance, and empathy) and customer satisfaction. The results showed that assurance and empathy dimensions have the most significant influence on public perception. This study provides practical recommendations for Islamic banks to improve their service quality.
Islamic banks; sharia principles; service quality; public perception; customer satisfaction
Implementasi Saham Syariah dalam Investasi Sukuk dan Dampaknya terhadap pertumbuhan ekonomi
The purpose of this study is to study and determine the effect of Islamic stocks, Islamic bonds (Sukuk) and Islamic mutual funds on economic growth in Indonesia for the 2019-2021 period. In 2020, the coronavirus, which is the forerunner of the Covid-19 pandemic, began to enter Indonesian territory, as a result of the pandemic the economic sector in Indonesia declined dramatically. Islamic stocks, Islamic mutual funds and sukuk are of course also affected by the impact of the pandemic, therefore the authors are interested in examining the effect of Islamic stocks, Islamic bonds (Sukuk) and Islamic mutual funds on economic growth in Indonesia for the 2019-2021 period. This study takes a population from data that has been obtained from the publications of the Financial Services Authority (OJK) and the Central Statistics Agency (BPS). The approach used in this research is a quantitative approach with multiple linear regression analysis. The type of data used in this study is secondary data, namely time series data that has been published in the 2019-2021 period.
Islamic stocks; Islamic mutual funds; Suhuk; economic growth
Peran sistem informasi akuntansi dalam rangka meningkatkan kinerja karyawan divisi purchasing di PT Semen Indonesia Distributor
This study aims to analyze the impact of the Accounting Information System (AIS) on the performance of employees in the purchasing division at PT Semen Indonesia Distributor. Using the Technology Acceptance Model (TAM) approach, the study identifies that perceptions of the ease of use and usefulness of AIS significantly contribute to improving efficiency, speed, and accuracy in work processes. Data were collected through a questionnaire and analyzed using the Partial Least Squares (PLS) method. The results indicate that AIS positively impacts employee performance, contributing 93.4% to the variability in performance. The effective implementation of AIS reduces manual errors, accelerates decision-making, and enhances inter-departmental collaboration. This study recommends employee training, increased automation, and better integration between departments to maximize the benefits of AIS.
Natura tax di Indonesia ditinjau dari aspek sosiologi hukum dan dampaknya terhadap pengelolaan perpajakan
This article analyzes the application of tax on the provision of natura from the employer to employee in the aspect of legal sociology, so that it can be seen how the application of tax regulations for taxpayers. Through normative juridical analysis, the legal framework and tax provisions are analyzed based on references to the enactment of the in-kind tax. The author comes to the conclusion that tax provisions can change how the society would behave, especially taxpayers in carrying out their taxation, because taxpayers will try to carry out their obligations efficiently and avoid larger payments, thus it can also have an impact on how taxpayers carry out tax management in accordance with applicable regulations.
Copyright (c) 2024 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Pengaruh indeks harga saham gabungan dan suku bunga terhadap cryptocurrency
Cryptocurrency has become very popular among Indonesian people with a very significant increase in 2020. This is an interesting phenomenon to study, because Cryptocurrency in the form of bitcoin still does not have clear legality in 2020. Various previous studies have shown a relationship between the composite stock price index (IHSG) and interest rates with Cryptocurrency. This study uses a quantitative approach with an empirical method using 2020 research data. The results of the study show that the influence of IHSG and interest rates on cryptocurrency is different. IHSG has a positive effect, meaning that the higher the IHSG, the higher the Cryptocurrency. Meanwhile, the lower the interest rate, the higher the Cryptocurrency. This indicates consistency that IHSG and interest rates have an effect on Cryptocurrency in Indonesia.
Analisis kesadaran wajib pajak dan sanksi pajak dalam pelaksanaan kepatuhan wajib pajak pada PT. Lintec Indonesia
Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesadaran dan sanksi dalam melaksanakan kepatuhan masyarakat di PT. Lintec Indonesia yang terdapat di dalam kawasan industri Menara Permai Cileungsi, Bogor, Jawa Barat. Kepatuhan terhadap tarif merupakan aspek penting dari sistem penilaian yang mampu mendukung soliditas dan daya dukung perekonomian negara. Penelitian ini menggunakan strategi perenungan kasus subjektif dengan strategi pemeriksaan yang digunakan adalah subjektif grafis. Strategi pengumpulan informasi yang digunakan adalah persepsi, wawancara dan dokumentasi. Penelitian ini meliputi wawancara mendalam dan diskusi dengan berbagai pihak di PT Lintec Indonesia, administrasi penghitungan, staf terkait keuangan dan pekerja terkait. Teori yang digunakan dalam penelitian ini adalah Teori Perilaku Teratur (TPB), Teori Pembelajaran Sosial, (Menilai Kualitas Etika) dan (Menilai Kepatuhan) sebagai premis Teori. Hasil penelitian ini menyatakan bahwa kehati-hatian wajib dan sanksi denda mempunyai manfaat terhadap kepatuhan warga di PT. Lintec Indonesia, penelitian ini juga mengungkap bahwa kehadiran program pengajaran asesmen yang menarik di PT Lintec Indonesia berkontribusi terhadap peningkatan kesadaran asesmen.
Pengaruh kualitas Sistem Informasi Akuntansi dan penerapan tata kelola perusahaan terhadap kualitas laporan keuangan pada perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2019-2023
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas Sistem Informasi Akuntansi (SIA) dan penerapan tata kelola perusahaan terhadap kualitas laporan keuangan pada 38 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023, dengan menggunakan metodologi kuantitatif dan analisis regresi data panel menggunakan program Eviews 12. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kualitas Sistem Informasi Akuntansi (SIA) berpengaruh negatif dan signifikan terhadap kualitas laporan keuangan, sedangkan penerapan tata kelola perusahaan tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Secara simultan variabel Sistem Informasi Akuntansi (SIA) dan penerapan tata kelola perusahaan berpengaruh signifikan terhadap kualitas laporan keuangan sebesar 8,46% dan sisanya dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini.