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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Koaliansi

Ikhsan, Sugiyanto

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Author-ID : 1396682

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Financial Literacy on the Investment Decision Baihaqqy, Mochammad Rizaldy Insan; Disman, Disman; Nugraha, Nugraha; Sari, Maya; Ikhsan, Sugiyanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1333

The increase in the economic marketplace and the aging population in Indonesia has resulted in a new understanding of investment. Basically, someone's financial literacy will be in line with investment decisions, because someone already understands the level of risk and the level of return obtained in the future. This study uses a quantitative approach using a survey method involving 400 research samples consisting of Baby Boomers, Generation Xers and Gen-Y / NetGen. The results show that financial literacy has an effect on investment decisions. These results also show a similarity in patterns with research in developed countries and emerging market countries, but show an inconsistency with other studies in Indonesia.

PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.

ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto; Sobarna, Nanang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining. Keywords :Loan and Net Profit

Analisis kredit bermasalah ditinjau dari non performing loan (NPL) pada PT Bank Mandiri (persero) Tbk Gunardi, Gunardi; Karyadi, Karyadi; Pujianti, Anisya; Zahra, Shafira; Ksatria, Panji; Munggaran, M.Zakky; Hanifah, Salma; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.

Pengaruh penerapan E-SPT, pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Mahpudin, Endang; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to ascertain and evaluate the impact of E-SPT Implementation, Knowledge, and Socialization on Personal Taxpayer Compliance in TelukJambe Village. A questionnaire-based primary data set was used in the study, which employed quantitative methodologies. 620 persons participated in the study's population. In this study, 86 respondents made up the sample. Purposive sampling is the sampling method employed. The findings revealed that Socialization had no major impact on people's tax payer compliance, knowledge had a substantial impact, and the implementation of E-SPT had no significant impact on taxpayer compliance. E-spt, knowledge, and socialization all have an impact on tax payer compliance.

The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.

Pengaruh current ratio dan struktur modal terhadap return on equity Hernawati, Euis; Muthmainnah, Muthmainnah; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 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.v5i4.2598

A good company's capital structure has an influence on the entity's financial condition, which basically will also encourage the entity's ability to earn profits. This study aims to determine the effect of current ratio and capital structure as independent variables, both simultaneously and partially, on return on equity as the dependent variable. The object of this study is PT Unilever Indonesia's financial statements for the period 2015–2019. This empirical testing activity uses causal research through a quantitative approach. The data analysis used was multiple linear regression analysis, and the research sample technique used purposive sampling. The results and conclusions in the study obtained simultaneously indicate that the independent variables, namely current ratio and capital structure, have a significant influence on return on equity as the dependent variable. Meanwhile, partially based on the results of the empirical test, the results show that the current ratio does not have a significant effect on return on equity, while capital structure has a significant effect on return on equity.

Pengaruh makroekonomi terhadap imbal hasil obligasi Indonesia Insan Baihaqqy, Mochammad Rizaldy; Ikhsan, Sugiyanto; Sukmayana, Dodi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): 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

Investment is integral to improving a country's economy; the more investors who invest in a country, the more direct development activities will run well. Interestingly, there is an investment sector, namely bonds, which are attractive to be purchased by both foreign and local investors. Various studies provide various conclusions on the variables that affect bond yields. Inflation, interest rates and exchange rates will be used in this study as macroeconomic variables from 2010 to 2020. This study uses a quantitative methodology to investigate the relationship between bond yields and macroeconomic conditions. The research findings show that inflation, currency exchange rates, and interest rates do not affect bond yields. This indicates that macroeconomic changes have no impact on bond yields.

Analisis Rasio Berdasarkan Kepmen BUMN Nomor Kep-100/Mbu/2002 Sebagai Penilaian Tingkat Kesehatan Perusahaan dari Aspek Keuangan : Studi Kasus pada PT Semen Baturaja Tbk tahun 2020-2022 Gunardi, Gunardi; Aisyah Ramadani, Asih; Wulan Septiani, Dian; Siti Rostiana, Tanti; Ikhsan, Sugiyanto
Koaliansi : Cooperative Journal Vol. 3 No. 1 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v3i1.4076

Every company needs information about the health level of its company, to boost productivity and competitiveness including the state-owned companies.. Therefore, the government released BUMN Ministerial Decree Number Kep-100/MBU/2002 which explains the assessment of the health level of BUMN. The aim of this research is to measure the financial health of PT Semen Baturaja Tbk, in accordance with the criteria set out in the Decree of the Minister of BUMN Number Kep-100/MBU/2002 concerning the assessment of the health of BUMN. The method used in this research is the quantitative descriptive method. Financial data is taken from the financial reports of PT Semen Baturaja Tbk from the period 2020 to 2022. The results of the research show that PT Semen Baturaja Tbk in 2020 succeeded in achieving category A with a healty predicate, while in 2021 and 2022 PT Semen Baturaja Tbk received a healthy predicate with achievement in AA category.

Co-Authors Aisyah Ramadani, Asih Baihaqqy, Mochammad Rizaldy Insan Disman, Disman Gunardi Gunardi Hanifah, Salma Herdiansyah, Endra Hernawati, Euis Insan Baihaqqy, Mochammad Rizaldy Karyadi Karyadi Ksatria, Panji Mahpudin, Endang Maya Sari Munggaran, M.Zakky Muthmainnah Muthmainnah Nanang Sobarna Nugraha Nugraha Pujianti, Anisya Septiawan, Budi Setiawan , Entang Siti Rostiana, Tanti Sukmayana, Dodi Wulan Septiani, Dian Zahra, Shafira

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