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Muhamad Ardi Nupi Hasyim
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
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 16 Documents
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Search results for , issue "Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 16 Documents clear
PENGARUH FIRM SIZE, QUICK RATIO (QR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA) DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI Amal, Muhammad Khairul; Siwiyanti, Leonita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.144 KB) | DOI: 10.32670/fairvalue.v4i1.512

Abstract

This study aims to analyze the effect firm size, quick ratio (QR), debt to equity ratio(DER), return on assets (ROA) and coupon bond to bond price at corporates listed onIndonesia Bond Pricing Agency (IBPA) on period 2012-2016. The population in thisstudy amounted to 67 companies and obtained a sample of 23 companies. The sampleselection in this study used purposive sampling method and samples are selected basedon predetermined criteria. Data collection method used is documentation method that isby recording or documenting data listed in annual report on (IDX) and bond data onIBPA. Data analysis technique used in this research is panel analysis in Eviews 9.0
PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS Vista Anggraeni, Anindita; Indarti, Maria Goreti Kentris
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.405 KB) | DOI: 10.32670/fairvalue.v4i1.513

Abstract

The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary least square regression showed that the disclosure of intellectualcapital, disclosure of human capital, disclosure of relational capital had a significantnegative effect on the cost of equity capital. However, the disclosure of structuralcapital has no effect on the cost of equity capital
Pengaruh Penekanan Anggaran Terhadap Kinerja Manajerial Dengan Locus of Control Sebagai Variabel Moderasi di Universitas Widyatama Paryati, Retno; Prameswari, Gitta; Christina M.P.P, Veronica
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.781 KB) | DOI: 10.32670/fairvalue.v4i1.514

Abstract

This study aims to analyze the influence of budget emphasis in managerial performancewith locus of control as moderating variabele at Widyatama University. The methodused in this study was the explanatory survey. The population taken for this researchis the managers of Widyatama University which responsible for using the budget. Thenumber of questionnaires distributed in this study were 69 copies and thequestionnaires were returned by 55 copies. The study used Statical Package for SocialSciences (SPSS) ver. 20.0 to process the data. The empirical result of this researchindicate that budget emphasis has positive effect in managerial performance. Thesubsequent test find that locus of control has positive effect on managerial performanceas well, and moderation interaction positive on managerial performance. That means,locus of control can stengthen the relationships between budget emphasis andmanagerial performance
Manajemen Aset Sebagai Wujud Implementasi Tata Kelola Desa dan Pengidentifikasian Aset Untuk Meningkatkan Pendapatan Asli Desa Sara, I Made; Adi Kurniawan Saputra , Komang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.208 KB) | DOI: 10.32670/fairvalue.v4i1.515

Abstract

This study aims to examine asset management and asset identification on increasingvillage original income. The population in this study are villages throughout BadungBali Regency, totaling 46 villages, which is then carried out by saturated sampling,which is a sampling technique when all members of the population are used as samples.This is often done when the population is relatively small. The technique of collectingdata is a questionnaire, because this study has a survey research design. Analysis ofresearch data using multiple linear regression or ordinary least square. The resultsshowed that asset management and asset identification had a significant positive effecton increasing village original income. This indicates that there is a need for assetclassification to record the potentials in the village that can be developed to supportvillage development and improve the welfare of rural communities. Qualified assetmanagement will have an impact on the village's original income.
PENGETAHUAN PAJAK, SANKSI PAJAK, MODERNISASI SISTEM, KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM SELAMA PANDEMI COVID-19 Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.493 KB) | DOI: 10.32670/fairvalue.v4i1.516

Abstract

This study aims to examine the effect of tax knowledge, tax sanctions, systemmodernization, financial conditions on UMKME taxpayers during the Covid-19pandemic. Data were obtained by distributing questionnaires to UMKM actorsin Jambangan sub-district, Surabaya, East Java, as many as 80 which could beprocessed. The analysis technique is carried out by using validity tests,reliability tests, classical assumption tests and multiple regression tests. Theresults show that tax knowledge does not affect taxpayer compliance, insteadtax sanctions, system modernization, financial conditions that affect UMKMtaxpayer compliance during the Covid 19 pandemic
Sosialisasi dan Edukasi Zakat Produktif kepada Masyarakat di Kecamatan Jatinangor Ahmad, Yono Ali; Supriatna, Yana Achmad; Sunarti, Teti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to describe the process and impact of productive zakat socialization and education to the community in Jatinangor District. This activity is designed to improve the community's understanding of the concept of productive zakat and how to optimize it as a tool for economic empowerment. This research used a qualitative approach with descriptive method to explore the community's perception before and after the socialization. The results showed that socialization and education significantly improved community understanding and participation in the productive zakat program. In addition, economic empowerment through productive zakat is also proven to contribute to the improvement of community welfare

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