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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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Published by Institut Manajemen Koperasi Indonesia

ISSN : 26222191 EISSN : 26222205 DOI : 10.32670/fairvalue

Core Subject : Economy,

Economics, Econometrics & Finance

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and southeast asia especially and also in the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan" : 7 Documents clear

MI-CO (MILLENNIAL COOPERATIVE): SOLUSI REBRANDING KOPERASI ERA MILENIAL MENYONGSONG BONUS DEMOGRAFI 2030 Kevin Michael Kristian; Aisyah Nurush, shoba; anggun, anggun; Feryanto, Feryanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Cooperatives are institutions that are expected to become pillars or pillars of the nationaleconomy and as an institution of the people's economic movement, where members are themain force possessed by cooperatives. Cooperatives have many advantages when comparedto corporations or other business entities, including being able to create economies of scalebecause cooperatives can produce more output with lower average costs and are able tocompete because cooperatives can create bargaining positions. Being a member of acooperative will be very beneficial if seen from the advantages possessed by the cooperative.In addition to the considerable potential of cooperatives, cooperatives also face challenges intheir development. The challenges for cooperatives are increasingly supported because todaywe are in the Industrial 4.0 era. The cause of the many challenges faced by cooperatives isbecause of the lifestyle changes of millennials that are so fast and uncertain (disruptive), dueto the rapid development of information technology, robotic, artificial intelligence,transportation, and communication. Survey conducted by researchers with 86 respondentswith an age range of 18-30 years, showed that the millennial generation considerscooperatives still relevant for now, which is 82.4% of 86 respondents stated cooperatives arestill relevant. This indicates that cooperatives are still very potential to be developed in thecurrent millennial era but rebranding is needed so that cooperatives can be accepted bymillennials. The rebranding can be carried out by making various innovations, one of whichis the Millennial Cooperative (Mi-Co) being a cooperative concept that is in accordance withthe principles, values, and identity of cooperatives in their operations as well as in accordancewith millennial characteristics.

PELUANG DAN TANTANGAN PERENCANAAN PEMBENTUKAN KOPERASI MITRA GOJEK DI ERA MILENIAL Nurhayat Indra; Mardiyah, Tusholihah; Ajeng, Setianingsih; Desi, Lusiana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This scientific paper is entitled Opportunities and Challenges for the Establishment ofGojek Partner Cooperatives in the Millennial Era. The writing of this paper discussesthe current condition of cooperatives and the very rapid growth of millennialgeneration, as well as the opportunities and challenges of forming cooperatives in themillennial era. This scientific paper uses qualitative research methods, where the dataobtained comes from observations, distributing questionnaires to related parties,reading and studying the existing literature, and browsing to various websites to getinformation in accordance with the research conducted. This scientific paper aims tofind out how to find out the condition of cooperatives in the West Java region, to findout the response of Gojek partners in responding to Gojek cooperatives, to how to forma Gojek partner cooperatives, to find out opportunities and challenges in planning theestablishment of Gojek partner cooperatives.

PERHITUNGAN KEMBALI PAJAK PENGHASILAN BADAN SESUAI DENGAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 UNTUK MENENTUKAN PAJAK TERUTANG Siti Tsnaniati; Dhiki Dwi, Anggoro; Nanang, Rohadi; Nurul, Hidayah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency asreferred to in the General Provisions Act and Tax Procedures, including taxpayers,withholders and tax collectors. The tax payable is a tax that must be paid at any time, in thetax period, in the tax year, or in part of the year in accordance with the Tax Regulations.Through the recalculation of Corporate Income Tax in accordance with GovernmentRegulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is todetermine the recalculation of corporate income tax in accordance with GovernmentRegulation No. 23 of 2018 in order to determine the tax payable. The data source used in thisstudy is primary data. The type of data used is qualitative and quantitative data. The variablesused are corporate income tax and tax payable. This research uses descriptive quantitativeresearch.Based on the analysis, the Calculation of Corporate Income Tax based onGovernment Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Salesto Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of IncomeTaxes it was found that the amount of Tax Payable which is calculated based on GovernmentRegulation Number 23 of 2018 is lower than that calculated based on Government RegulationNumber 46 of 2013. Based on the results of the study, the researchers suggest that KPRI ManisKras should calculate the Corporate Income Tax in accordance with Government RegulationNumber 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRIManis.

TINJAUAN IMPLEMENTASI PRINSIP KOPERASI PADA KLUB SEPAK BOLA INDONESIA Patron Natadjaya; Muhammad Fawwaz, Raihanto; Tiara Kania, Ladzuardini; Heriyaldi, Heriyaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Based on a survey conducted by Nielsen in 2014, 77% of the total population ofIndonesia was attracted to football clubs. This value shows that the football industryin Indonesia has large market potential. However, this potential has not been fullyutilized, since there are still clubs dispersion due to management problems. Thisstudy uses data sourced from World Football in the German League (Bundesliga),Spanish League (La Liga), English League (Premier League), and IndonesianLeague (Liga 1) in the 2018/2019 season. Cooperative principles are used to find outthe differences between football management. Furthermore, we used qualitative andquantitative analysis, in SWOT analysis, quadrant mapping, and trendline of thescatter plots to determine the relationship between variables studied. The resultshows a positive relationship between the two variables and concluded that leagueswith cooperative football clubs tend to have a positive slope and higher coefficientvariable points accumulation against the average variable audience compared to anon-cooperative club.

PERAN MAHASISWA TERHADAP PEREKONOMIAN DI KOTA MALANG MELALUI KOPERASI MAHASISWA Mursidi; M. Akbar, Dzikriyansyah; Aisyah Fitri, Azzahra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to understand: 1) The role of students as millennial generationin the formation of awareness of the importance of cooperatives to improve the economyin Malang, 2) How the Malang City Cooperative Office accommodates students asmillennials to foster prosperity will support cooperatives, 3) How knowledge MalangCity community about cooperatives. This study uses qualitative research with the subjectof students as the generation and objects of the general public. Data collection usesinterview methods and historical data. The results showed that: 1) students must have awillingness or interest in cooperatives and have creative and innovative ideas or ideasto develop cooperatives in the general public, 2) Malang City Cooperative Office hasan important role by providing education, training and mentoring to special studentsmembers student cooperatives about, 3) community knowledge about cooperatives isvery little and does not trust cooperatives.

ANALISIS SOLUSI PERMASALAHAN NON-PERFORMING LOAN DI KOPERASI SIMPAN PINJAM DAN UMKM Heriyaldi; Aurellia, Arfita; Shanaya, Nafsani; Widiandini Prita, Hapsari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The bad credit or Non-performing Loan (NPL) in cooperative can be a problem that always happensevery year. With that, the government tries to reduce the NPL number as little as possible so the lossdoes not occur. This paper uses the primary data collection method, the writers interviewed the headof bank bukopin Cimahi?s branch and the writers also interviewed members of several cooperativesin Bandung and Jatinangor. The results of the interview stated that the problem of bad credit wascaused by, among others, members of the cooperative who had stalled in returning their loans, themanagement of the cooperative?s financial system was not good, and the business of the cooperativebeing undertaken is in decline. This certainly can result the distribution of credit through the linkageprogram being problematic.Seeing the problem of bad credit that occur, AKKI can be a solution fora strategy to strengthen MSME finance, especially in terms of capital. AKKI is an independentinstitution under the auspices of the Ministry of Cooperatives and Micro and Small and MediumEnterprise that integrates credit insurance throughout the Indonesian Cooperatives, so that eachcooperative can be insured to minimize the risk of dissolving a cooperative based on the reasons ofbad credit. This research is important to read as one of the efforts to realize financial stability incooperatives and MSMEs, especially in the sector of capital obtained from credit by reducing thenumber of Non-Performing Loans that continue to exist each year. With this, cooperatives canincrease their existence in Indonesia.

PENGARUH DEBT TO TOTAL ASSET RATIO TERHADAP RETURN ON EQUITY DAN MANFAAT EKONOMI ANGGOTA Eka Setiajatnika; Muhamad Ardi Nupi, Hasyim; Risma, Oktavira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits.

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Ardi Nupi Hasyim

Contact Email akuntansi@ikopin.ac.id

Phone +6282317862727

Journal Mail Official akuntansi@ikopin.ac.id

Editorial Address Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Ardi Nupi Hasyim

Contact Email
akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA