Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan最新文献_第2页

Faktor-faktor yang melakukan tindakan Transfer Pricing pada Perusahan Sub Sektor Pertambagnan di Bursa Efek Indonesia 该因素对印尼证券交易所的亚行业股份转让至关重要

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2539

S. Sukma

{"title":"Faktor-faktor yang melakukan tindakan Transfer Pricing pada Perusahan Sub Sektor Pertambagnan di Bursa Efek Indonesia","authors":"S. Sukma","doi":"10.32670/fairvalue.v5i6.2539","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2539","url":null,"abstract":"One of the methods of tax avoidance used by big business is transfer pricing. In management accounting, \"transfer pricing\" is a policy applied by a company when delivering goods or services between departments, between affiliated companies, or between subsidiaries in order to measure its performance. This study aims to re-examine the effect of the exchange rate, company size, and foreign ownership on transfer pricing in mining subsector companies. The research method required for this research is quantitative. This study's population is Mining Subsector Companies that are Electricity on the Indonesia Stock Exchange from 2016 to 2019. The data collection technique in this study is in the form of financial report documents. The sample in this study was determined by the purposive sampling method, with a total sample size of 36. The data analysis technique used was descriptive statistics using the SPSS Econometric Views application. testing the data using the Chow Test, Hausman Test, Normality Test, Heteroscodesticity Test, Multicollinearity Test, Autocorrelation Test, and Panel Data. The results of this study are yes, the exchange rate has no effect on Transfer Pricing, while foreign ownership and company size have an effect on Transfer Pricing.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125189183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh budaya organisasi dan lingkungan kerja terhadap kinerja tenaga kependidikan di Universitas Islam Bandung 组织和环境文化对万隆伊斯兰大学教育绩效的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2950

Idris Idris, A. Santoso

{"title":"Pengaruh budaya organisasi dan lingkungan kerja terhadap kinerja tenaga kependidikan di Universitas Islam Bandung","authors":"Idris Idris, A. Santoso","doi":"10.32670/fairvalue.v5i6.2950","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2950","url":null,"abstract":"The main purpose of this research is to verify the influence of organizational culture and work environment on the performance of educational staff at Unisba either individually (partially) or jointly (simultaneously). This study used a quantitative method with data collection techniques using the questionnaire with total sample of 166 people. The data collected was tested and analyzed using several testing techniques, like validity test, reliability test and classical assumption test and multiple linear regression test. The test results show that the significance value of the organizational culture variable is 0.00, and ≤ 0.05, which means that partially organizational culture has a positive influence on the performance of education staff at Unisba. The results of the T test on work environment variables show a significance value of 0.00, and ≤ 0.05, which means that the work environment has a positive influence on the performance of education staff at Unisba. The results of the F test show a significance value of 0.00, and ≤ 0.05, which means that organizational culture and work environment with simultaneously have positive influence on the performance of education staff at Unisba. The results of multiple linear regression tests show the coefficient of determination (R2) is 0.584, that means organizational culture and work environment simultaneously influence the performance of educational staff about 58.4%, and 41.6% can be influenced by other factors or variables that are not taken in this research model.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131225493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh kemampuan kerja dan dukungan organisasi terhadap kinerja karyawan yang di mediasi oleh motivasi berprestasi pada PT. Dimensi Ruang Digital di Yogyakarta 组织工作能力和支持对日惹数字空间维度的绩效的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2872

Muhammad Rizki Novrilisma Perdana, Zainal Mustafa EQ

{"title":"Pengaruh kemampuan kerja dan dukungan organisasi terhadap kinerja karyawan yang di mediasi oleh motivasi berprestasi pada PT. Dimensi Ruang Digital di Yogyakarta","authors":"Muhammad Rizki Novrilisma Perdana, Zainal Mustafa EQ","doi":"10.32670/fairvalue.v5i6.2872","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2872","url":null,"abstract":"Awareness of the fast development of the times must be understood by business people, because this is important related to the changing times that are changing to the digital era. This study aims to examine the effect of work ability and organizational support on employee performance which is mediated by achievement motivation. The research method used is a quantitative method, with 62 respondents taking samples using the census method because the number of respondents is below 100 people, all populations are used as samples. The results showed that work ability has a significant effect on achievement motivation, organizational support has a significant effect on motivation, work ability has no effect on employee performance, organizational support has no effect on employee performance, achievement motivation has a significant effect on employee performance, achievement motivation mediates the effect of work ability on employee performance, and achievement motivation mediate the effect of organizational support on employee performance.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121953121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The influence of celebrity endorser and electronic word of mounth on purchase decision with brand image as an intervening variable on MS Glow Products 以品牌形象为中介变量的名人代言和电子口碑对MS Glow产品购买决策的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2927

Resa Nurlaela Anwar, Diah Ratna Amelia

{"title":"The influence of celebrity endorser and electronic word of mounth on purchase decision with brand image as an intervening variable on MS Glow Products","authors":"Resa Nurlaela Anwar, Diah Ratna Amelia","doi":"10.32670/fairvalue.v5i6.2927","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2927","url":null,"abstract":"This study aims to determine how much influence the celebrity endorser and electronic word of mouth have on purchase decisions with brand image as an intervening variable for MS Glow products. The research methods used are quantitative and associative, with SPSS used for testing. The data collection method used is by giving questionnaires to 100 respondents who are active users of the TikTok platform. Based on the results of the study that celebrity endorser has a positive and significant effect on brand image with a value of 0.401. Electronic word of mouth has a positive and significant effect on brand image with a value of 0.521. Brand image has a positive and significant effect on purchase decisions with a value of 0.395. Celebrity endorsers have a positive and significant effect on purchase decisions with a value of 0.321. Electronic word of mouth has a positive and significant effect on purchase decisions with a value of 0.681. Celebrity endorsers through brand image have a positive and significant effect on purchase decisions with a value of 0.161 and Electronic word of mouth through brand image has a positive and significant effect on purchase decisions with a value of 0.205.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128831736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh gaya hidup, literasi keuangan, dan sosial ekonomi orang tua terhadap pengelolaan keuangan pribadi mahasiswa manajemen keuangan syariah 2018 家长生活方式、金融素养和社会经济对学生2018年伊斯兰金融管理个人财务管理的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2886

Danisa Cornellia Arifin, Jusuf Bachtiar

引用次数: 0

Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah 马鲁库中摄政地区的国民收入加强和扩大的努力

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2874

R. W. Silooy, Jabida Latuamury, Shella Gilby Sapulette

引用次数: 0

Pengaruh debt to equity ratio dan debt to asset ratio terhadap pertumbuhan laba pada perusahaan papan utama di industri property dan real estate yang terdaftar di BEI periode tahun 2017-2021

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2953

Dea Afitri Cahyati, Heni Nurani Hartikayanti

引用次数: 0

Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate 用奥特曼Z-Score, Beneish - score和Springate进行比较金融欺诈检测的方法

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2534

Jihan Citra Pertiwi, Reni Oktavia, Yunia Amelia

{"title":"Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate","authors":"Jihan Citra Pertiwi, Reni Oktavia, Yunia Amelia","doi":"10.32670/fairvalue.v5i6.2534","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2534","url":null,"abstract":"Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods influence the detection of fraud tendencies that exist in companies and to see a comparison of the most appropriate methods to be used as predictors. This type of research is quantitative and uses secondary data sources. The samples used were from 16 companies for 5 years, with statistical analysis using the SmartPLS statistical application. The results of this study are the Altman z-score, Beneish m-score, and Springate methods. has a positive and insignificant effect on detecting financial fraud in state-owned companies during 2015–2020.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129101785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh partisipasi masyarakat terhadap penyaluran dana (landing) Bank Syariah 公众参与伊斯兰银行融资的影响

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2876

Asiroch Yulia Agustina, Khairunnisa Khairunnisa, Khoyriyah Khoyriyah

{"title":"Pengaruh partisipasi masyarakat terhadap penyaluran dana (landing) Bank Syariah","authors":"Asiroch Yulia Agustina, Khairunnisa Khairunnisa, Khoyriyah Khoyriyah","doi":"10.32670/fairvalue.v5i6.2876","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2876","url":null,"abstract":"The development of Islamic banks in Indonesia is seen as fairly substantial, but funding distribution goods have not kept pace (landing). Therefore, the objective of this study was to assess the impact of knowledge, income, and views on the distribution of funds in Islamic banks, particularly among the residents of Bangkalan Regency. This study employed a quantitative research method, which means that the data obtained is numerical or in numerical form. With a total of 100 respondents, the population of Bangkalan Regency serves as the sample population for this study. Consequently, H1 is accepted, as demonstrated by the fact that Tcount is more than T Table (2,744 > 1,660) H2 is acceptable because income has a substantial impact on the distribution of funds in Islamic institutions, as demonstrated by a T-count value greater than T-table (4,733 > 1,660). Also, income has a substantial effect on the distribution of money in Islamic institutions, therefore H2 is accepted, as shown by the fact that Tcount is bigger than Ttable (4,733 > 1,660). H3 is supported by the fact that Tcount is bigger than Ttable (3.924 > 1.660), indicating that perception has a considerable impact on the distribution of funds in Islamic institutions.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126608864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kompetensi Menulis Karya Ilmiah Mahasiswa Program Studi Manajemen STIE Manajemen Bisnis Indonesia Depok Jawa Barat 胜任撰写印尼西爪哇省德波克商务管理项目学生科学研究项目

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2023-01-25 DOI: 10.32670/fairvalue.v5i6.2887

H. P. H. Purnomo, Amanda Lestarie Putri Lubis, Elly Siti Nurliyah, Dewi Kartikaningsih

{"title":"Kompetensi Menulis Karya Ilmiah Mahasiswa Program Studi Manajemen STIE Manajemen Bisnis Indonesia Depok Jawa Barat","authors":"H. P. H. Purnomo, Amanda Lestarie Putri Lubis, Elly Siti Nurliyah, Dewi Kartikaningsih","doi":"10.32670/fairvalue.v5i6.2887","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i6.2887","url":null,"abstract":"This study aims to determine students' ability to write scientific papers and also find out the obstacles experienced by students in scientific writing. Management study program students at STIE MBI (Indonesian Business Management) are the object of this research, and quantitative-descriptive is the research method used in this research. All students enrolled in the STIE MBI management study program for semester 7 (seven) of the 2022–2023 academic year were included in this study population. The sample consisted of 35 students who were randomly selected. Data for the Risk Management and Organizational Culture course are collected in the form of scientific papers, which are then analyzed using research instrument tables. Based on the research findings, it was found that 26% of the students got good marks, followed by 51% who got enough marks (18 students), 14% who got low scores (5 students), and 9% who got very low scores (3 students). So the conclusion is that the competency abilities of STIE MBI (Indonesian Business Management) management study program students in writing scientific papers are on average sufficient or moderate; it is necessary to improve.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130912820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0