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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 1,454 Documents
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Pengaruh Halal Awarness, Sertifikasi Halal dan bahan makanan Halal terhadap keputusan pembelian produk makanan di Era Pandemic Covid-19 Asqalani Rifai, Muhammad Syakib; Nurhidayat, Wildan; Prianka, Winda Gafrilia; Salsabila, Fahma Labiba; Nabilah, Syifa Syaliya
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.v5i4.2566

Abstract

The city of Bandung as a leading tourist destination and supported by the image of Bandung City as a culinary center in West Java is the main focus. Currently, it can be seen that the impact of the Covid-19 pandemic has decreased in terms of sales in the food and beverage industry. During the Covid-19 pandemic, there were still food products that did not have halal certificates on a national scale, apparently it did not discourage consumers, especially those who were Muslim, from buying these products/types of food. This study aims to determine the extent to which halal certificates, halal awareness and food composition affect consumer buying interest. This research was conducted using a quantitative descriptive method involving 300 respondents. The results of the study show that the three variables of halal certificates, halal awareness and food composition have an influence on consumer buying interest.
Pengaruh eco-efisien, aktivitas operasi, akuntansi lingkungan terhadap kinerja keuangan Sulasminingsih, Sulasminingsih; Hardiningsih, Pancawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2571

Abstract

This study aims to analyze the effect of eco-efficient, operating activities and environmental accounting on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This research uses explanatory quantitative method. Purposive sampling was used to determine the research sample. Multiple linear regression was used as an analytical tool in this study. The results showed that eco efficient had no effect on financial performance, operating activities had no effect on financial performance, and environmental accounting had no effect on financial performance. With these results it can be concluded that the application of eco efficient has not been able to run effectively in supporting the results of financial performance; efficiency and effectiveness of operating cash flow management creates a surplus of operating cash flow, thereby encouraging better financial performance; and environmental performance results are not sufficient to provide an increase in the company's profitability.
Pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa Ihza Pahlevi, Marhaendra; Susilowati, Endah; Widoretno, Astrini Aning
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2572

Abstract

Thel purposel of this relselarch is to telst and provel rellateld to transparelncy, accountability, and community participation relgarding thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. This typel of relselarch is using quantitativel relselarch. Relselarchelrs took thel population from villagel officials, BPD, and relprelselntativels of villagel communitiels in Nganjuk District, Nganjuk Relgelncy. Thel sampling telchniquel useld was random sampling or random sampling. Relselarch telst elquipmelnt using SPSS V26. Thel relsults showeld that transparelncy, accountability, and community participation contributeld to thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. Thus, villagel officials arel ablel to relalizel thel managelmelnt of villagel fund allocations that arel transparelnt, accountablel and participatory in accordancel with applicablel relgulations so that thely can advancel thel villagel and makel financial managelmelnt morel planneld.
The influence of subjective norms and self-efficacy on entrepreneurial intentions: A study on students Prasepta, Rayhan Guna; Febrianti, Adjeng Mariana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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.v4iSpesial Issue 4.2576

Abstract

This study aims to determine the effect of subjective norms and self-efficacy on entrepreneurial intentions. The subjects of this study were private students in the city of Bandung majoring in the faculty of economics and business who joined the HIPMI organization (Association of Young Indonesian Entrepreneurs). The sample in this study was the entire population of 100 students who had met the requirements. Data was collected by means of interviews and direct questionnaires to respondents, and path analysis was used in this study to analyze the data statistically. The subjective norm and efficacy factors support the entrepreneurial intention. The majority of students also have the intention to become entrepreneurs. This intention is because students have received entrepreneurship courses and environmental influences on the higher education HIPMI organization.
Pengaruh kompetensi karyawan dan manajemen talenta terhadap kinerja karyawan pada UMKM di Kota Bandung Istikomah, Istikomah; Hartiati, Leni; Dzulfiqar, Irfan
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.v5i4.2579

Abstract

Faster developments, more open global competition, and increasingly advanced technology require a company to have a competitive advantage. This study aims to determine the effect of employee competence and talent management on employee performance in the context of MSMEs in Bandung City. This study uses a descriptive verification approach. The collected data were then analyzed using multiple regression analysis with the help of SPSS 25 for Windows software. The results of this study contribute to the following findings: First, employee competence was found to have a positive influence on the performance of MSME employees in the city of Bandung. Second, talent management also has a positive influence on the performance of MSME employees in the city of Bandung. And finally, this study also proves simultaneously that the two independent variables, namely employee competency and talent management, can simultaneously influence the performance of MSME employees in the city of Bandung. The coefficient of determination also shows a value of 61.3%, which provides an explanation that the acquisition of this figure is in the very high category in explaining employee performance.
Pengaruh Ekonomi Digital Terhadap Pendapatan UMKM Kota Serang dengan Literasi Digital Sebagai Variabel Moderasi Wijaya, Herman; Nailufaroh, Lulu
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.v5i4.2580

Abstract

Micro, Small, and Medium Enterprises are one of the drivers of development and economic growth in Indonesia. This study aims to examine the influence of the digital economy on the income of Small Medium Enterprise Business in the city of Serang with digital literacy as a moderating variabel. Descriptive qualitative method is the method that I use in this research with the sample used is people who are registered as members of the “Rumah Kreatif BUMN” in Serang City and use internet media in their business activities both in promotional activities or transactions. The number of samples as respondents from this study amounted to 338 respondents. The analytical tool used was Smart PLS version 3.0. The results of this study prove that the digital economy has a positive and significant effect on the income of Small Medium Enterprise business in the city of Serang. And the role of digital literacy is significant in moderating the relationship between the two variabels. This indicates that the income of Small Medium Enterprise Business will increase if digital literacy is maximized.
Determining taxpayer compliance using tax knowledge as moderating variables Patmawati, Efi Tri; Waluyo, Waluyo
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.v5i4.2581

Abstract

This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using regression analysis using the bootstrapping procedure. The results showed that changes in MSME tax rates and the modernization of the tax administration system played a significant role in taxpayer compliance. Tax understanding moderates the transformations in MSME tax rates and modernizes the tax administration system for taxpayer compliance.
Pengaruh kinerja keuangan terhadap nilai perusahaan pada industri infrastruktur telekomunikasi tahun 2017-2021 Fajri, Ahmad; Munandar, Agus
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.v5i4.2582

Abstract

The purpose of this study is to examine and analyze the effect of financial performance, namely the current ratio, Debt to Equity Ratio, return on assets and return on equity on firm value (Price to Book Value). Investors certainly want developments in every business. Firm value is an indicator of financial performance that can be used by investors to assess the company's business development. The object of this research is the company in the Telecommunication Infrastructure Industry which is listed on the Indonesia Stock Exchange for the period 2017-2021. This study conducted a quantitative data analysis. The population of this study is the entire Telecommunication Infrastructure Industry listed on the Indonesia Stock Exchange 2017-2021. The sample used is 11 companies using purposive sampling as a sampling method. Data were analyzed using classical assumption test and multiple linear regression. This study proves that financial performance represented by the return on assets and return on equity has a positive and significant effect on firm value, while current ratio & Debt to Equity Ratio have no effect on firm value, respectively.
Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba Ramdhanti, Moza; Indrati, Menik
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.v5i4.2583

Abstract

This study aims to determine the effect of good corporate governance mechanisms as measured by the Independent Board of Commissioners, Audit Committee, Auditor Quality, and Institutional Ownership on Earnings Management. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The population in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period and the sample used was 20 companies using a purposive sampling technique. The results of this study indicate that the Independent Board of Commissioners variable has a negative effect on Earnings Management. The Audit Committee variable has a negative effect on Earnings Management. Auditor Quality variable has a negative effect on Earnings Management. Institutional Ownership Variables have a negative effect on Earnings Management. This research for the company is expected by the management to be more careful in including costs or expenses in the calculation of profit. If an error occurs, the earnings management carried out will have an impact. Meanwhile, prospective investors should be more careful in making investment decisions in companies that are carried out by assessing the quality of earnings in the observation period presented in the financial statements.
Analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada perusahaan pengakuisisi yang terdaftar di bei tahun 2010-2021 Nur Afifah, Liza Anastasia Kinski; Komariah, Siti
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.v5i4.2585

Abstract

Acquisition is a growth strategy to improve company performance by buying shares in other companies. This corporate action has become a trend in Indonesia in 2010. With the hope of becoming more profitable, it turns out that many companies have suffered losses. Several of these companies have proven that the acquisition theory is not necessarily correct, therefore the purpose of this study is to analyze and compare whether there are significant differences in financial performance before and after making acquisitions in 2010-2021. This study uses a quantitative research method with a descriptive approach. The sample in this study were 43 companies. For the analysis technique itself using the Description Test and the Wilcoxon Signed Rank Test. The results of this study are that ROA, CR, and EPS experienced an average increase when the acquisition was made, but this increase did not show a significant difference before or after the acquisition. Then on TATO and DER there was an average decrease when the acquisition was made and this decrease did not indicate a significant difference before or after the acquisition. From the results of the research that has been done, it can be concluded that to see whether the company is experiencing growth or not after the acquisition, it cannot only be seen from the financial performance factor.

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