Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh independensi auditor, pengalaman kerja auditor, kompetensi auditor dan tekanan anggaran waktu terhadap kualitas audit

Lely Savitri Dewi, Innas Susantira Katuruni, Nur Fitria Rubianti — Sat, 19 Apr 2025 00:00:00 -0500

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.

Strategi manajemen risiko dalam optimalisasi aplikasi e-commerce Cook Link

Deky Kusnadi, Unggul Kustiawan, Edi Hamdi, Rhian Indradewa — Fri, 11 Apr 2025 00:00:00 -0500

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.

Penerapan recipe cost calculator untuk perhitungan Harga Pokok Produksi (HPP) Ben Coffee

Heni Sulastri — Sun, 16 Feb 2025 00:00:00 -0600

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.

Buyer Attraction Strategy: The Role of Quality and Design in the Cibaduyut Leather Shoe Industry

Adi Praptika Jaya, Ahmad Johan — Thu, 27 Mar 2025 00:00:00 -0500

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.

Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo

Puspita Dewi Wulaningrum, Dina Baktiani — Thu, 06 Mar 2025 00:00:00 -0600

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.