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Vika Fitranita
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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Jurnal Fairness
Published by Universitas Bengkulu
ISSN : -     EISSN : 23030372     DOI : 10/33369
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 5 Documents
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Search results for , issue "Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)" : 5 Documents clear
DOES PERCEIVED VALUE ACCOMPANIED BY SATISFACTION INFLUENCE GOJEK'S CUSTOMER LOYALTY? Muhammad Roy Aziz Haryana
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36607

Abstract

Technological advancements in business have significantly transformed the domains of business operations and finance, particularly in the context of customer loyalty towards online transportation services such as Gojek. This study addresses the challenges faced by customer loyalty amidst intense business competition and underscores the necessity for business processes to remain uninterrupted regardless of external conditions. The primary objective of this research is to investigate the determinants of customer loyalty, focusing specifically on value perception and customer satisfaction. Building upon the research conducted by Diallo, Diop-Sall, Djelassi, and Godefroit-Winkel (2018), which highlighted the influence of perceived benefits and positive experiences on customer loyalty, this study extends the theoretical framework to examine the interplay between value perception and customer satisfaction in the context of Gojek. Methodologically, the study employed a sample of 100 respondents and utilized Partial Least Squares (PLS) for hypothesis testing. The findings reveal that both value perception and satisfaction have a significant impact on customer loyalty towards Gojek in Yogyakarta. This study illustrates that Gojek's customer loyalty in Yogyakarta remains robust despite the prevailing competitive pressures. Consequently, it is imperative for Gojek’s management to continuously nurture and enhance customer loyalty irrespective of competitive challenges. Furthermore, the research contributes valuable insights for scholars in the fields of business and finance, particularly in the realm of customer loyalty research
PERUBAHAN KOMBINASI BISNIS: IMPLEMENTASI DAN DAMPAK PSAK 22 TERHADAP KINERJA KEUANGAN PERUSAHAAN Silmi Humaira Harahap; Suci Ralita Lestari; Naufal Fauzan Hsb; Bana Ahmad Gautama
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36630

Abstract

This article examines the implementation of business combination accounting before and after the implementation of PSAK 22, now known as PSAK 103 on Business Combinations, with a literature study approach. This study evaluates the effect of PSAK 22 on the company's financial performance through the analysis of Return on Assets (ROA), Return on Equity (ROE), and profit margin. Before PSAK 22, companies usually used the “pooling of interest” or “purchase method”. Analysis from previous studies shows that business combinations have a significant effect on ROA, ROE, and profit margins. While mergers and acquisitions often improve financial performance, the results vary across sectors. This article aims to serve as a reference for further research on business combinations with PSAK 22/103, and requires a wider range of case studies and more diverse variables.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Fairuz Awwabi Ahmad; Vika Fitranita; indah oktari wijayanti; Media Kusumawardani
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36672

Abstract

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Ade Mentari; Halimatusyadiah
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36673

Abstract

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program. The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA NEGARA ASEAN-5 Yunita Lestari; Nurna Aziza; Nikmah; Andi Agus
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36757

Abstract

The objective of this research is to analyze the impact of financial performance on stock prices in the ASEAN-5 countries. The financial ratios analyzed include, Liquidity Ratio, proxied by the Current Asset Ratio (CR), Profitability Ratios, proxied by Return on Assets (ROA) and Return on Equity (ROE), Solvency Ratio, proxied by the Debt to Equity Ratio (DER), Activity Ratio, proxied by the Total Asset Turnover (TATO). The data used in this research include financial data from companies listed on the stock exchanges of the ASEAN-5 countries during the period from 2020 to 2022. This study uses secondary data obtained from the websites of each country's stock exchange. The sample consists of 225 companies with a total of 675 data points. The data analysis method employed is panel data regression (Eviews 12). The results of the study indicate that the liquidity ratio (CR), solvency ratio (DER), and activity ratio (TATO) do not affect stock prices. This suggests that investors in the ASEAN-5 region do not primarily consider these three ratios in their investment decisions. Conversely, profitability ratios (ROA and ROE) are proven to affect stock prices. High profitability ratios increase investor confidence and interest, thereby driving up the company's stock price. These findings provide insights for company managers and investors in understanding the factors that influence stock prices in the ASEAN-5 capital markets.

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