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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 1,422 Documents

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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

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

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

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

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

DAMPAK COVID-19 TERHADAP TREN HARGA SAHAM PADA SEKTOR HEALTCARE DI INDONESIA Rezky Amanda, Tiara; Ahmar, Nurmala
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to see the impact of Covid-19 on stock price trends in the healthcaresector in Indonesia. This study uses an event study, which means the data used in thisstudy are financial market data to measure the impact of an event on company valuesuch as share prices of healthcare companies. on companies that have been listed onthe Index in the period July 2020 to June 2021 in a row. In common, there was apositive correction at the end of 2020 from August to December 2020. Meanwhile, in2021 at the beginning of the year, stock prices began to decline from January to April,in line with the condition of the impact of the pandemic experienced by Indonesia inthe second year. Until March to June 2021, the closing price at the end of the monthbegan to see a movement towards a positive correction, it is predicted that the nextmonth towards the end of the year will be the right time to invest, stock prices towardsthe end of the year will experience an increase in prices.

PENGARUH INVESTMENT OPPORTUNITY SET,COLLATERAL ASSET,MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Perusahaan Industri Barang Konsumsi Periode 2015-2019) putri, annisa; Dillak, Vaya Juliana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of investment opportunity sets,collateral assets, managerial ownership, and institutional debt on dividendpolicy in consumer goods industrial sector companies listed on theIndonesia Stock Exchange for the 2015-2019 period. The technique used inthis research is purposive sampling. The samples obtained were 18 sampleswith a five year research period so that in this study 90 data were obtained.The method used was multiple linear regression analysis using SPSS 25software.The results show that simultaneously investment opportunity set,collateral asset, managerial ownership, and institutional ownership havean effect on dividend policy. While partially the investment opportunity sethas a positive effect on dividend policy, collateral assets have a negativeeffect on dividend policy, while managerial ownership and institutionalownership have no effect on dividend policy..

Perhitungan dan Pemotongan, Pengisian SPT 1721 Pegawai Terhadap Pelaporan SPT 1721 Pada Dinas ZYX Syahfalina, Tika; Nugroho, Aditya Nuraini; Suprihatiningsih, Suprihatiningsih; Suratno, Suratno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to determine the calculation and deduction andfilling of SPT 1721 against reporting SPT 1721 at the ZYX Office. In this study,using a quantitative approach with descriptive analysis methods previouslydata has been obtained from various sources. The total tax payable amountingto Rp 63.328.082 has been paid on March 10, 2020

DETERMINASI PENYALURAN KREDIT BANK PEMBANGUNAN DAERAH DI INDONESIA Amelia Purwanti; Alif Taufik Elfari; Perwito
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research has the point of examining the components of the determination ofcredit distribution at Regional Development Banks in Indonesia. The sample used is10 of 26 Regional Development Banks (RDB) in Indonesia. This is due to thelimitations of several Banks which have not distributed their total budget reports.This study uses a quantitative strategy by utilizing the SPSS application which iscarried out with various multiple linear regression analysis methods in which thereare tests, including the classical assumption test, the F test to determine theregression model test, and the t-test for measurement used to test the hypothesis. Thefactors obtained are CAR, TPF, NPL, and ROA affect credit distribution

PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW Marciano, Benny; Syam, Ardiansyah; Suyanto, Suyanto; Ahmar, Nurmala; Gayatri, Maria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Fraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company's control process implementation whichinvolving all stakeholders to ensure the company's performance in achieving theorganization's vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company's performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society.

THE EFFECT OF RAW MATERIAL PURCHASE COSTS AND LABOR COSTS ON OPERATIONAL PROFITS OF KEDAI SADJIWA BANTEN Adiansyah, Gressita Melani; Hernawati, Euis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research was employed using a quantitative method. The main objective of the researchis has a purpose to analyze the budget for purchasing raw materials and the budget for laboron operating profits at Kedai Sadjiwa. The data of the research were important informationsourced from companies and staff who work at Kedai Sadjiwa. The data comes fromcollection methods which on the job training, observations, and literature studies. The dataused is the financial report of Kedai Sadjiwa for the 2016-2020 period. The data is processedusing the IBM SPSS statistics subscription version 26.0. The data analysis were used are theclassical assumption test in the form of normality test, multicollinearity test,heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficientof determination hypothesis test, f test and t test. The results of the research found thatsegmentally the cost of purchasing raw materials had a significant impact on operating profitwith a significance of 0.022 <0.05. Labor costs have a significant effect on operating profitwith a significance of 0.013 < 0.05. It is known that the raw material purchase budget andthe labor budget simultaneously have a significant impact on operating profit with asignificance of 0.026 < 0.05.

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Muhamad Ardi Nupi Hasyim

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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

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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

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