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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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Analisis profitabilitas dan ukuran perusahaan terhadap initial return pada perusahaan IPO di Bursa Efek Indonesia Periode 2017-2021 Komariah, Siti; Sabrina, Aliffia Difa
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.v5i4.2592

Abstract

Companies that want to maximize the value of the company need a lot of funds or capital. To obtain the funds or capital, the company can conduct an initial public offering (IPO). An IPO is the process of issuing, buying, and selling shares to the public for the first time in the framework of an initial public offering of shares. This study aims to analyze the effect of profitability and company size on the initial return of IPO companies on the Indonesia Stock Exchange. The sample in this study was 253 companies that had IPOs during the 2017–2021 period. Multiple linear regression analysis was used with cross-sectional data in this study. Testing the model in this study uses the F-test, while testing the hypothesis uses the t-test. The results of this study show that the variable "profitability" has an effect on initial return, while the variable "firm size" has no effect on initial return.
Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan Sagita, Melda; Sugiyanto, Sugiyanto; Sumaryana, Fitriana Dewi
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.v5i4.2594

Abstract

Taxpayers often make mistakes in determining the tax burden that causes losses for the taxpayer. The purpose of this study is to determine the appropriate and beneficial tax provisions for cooperative business entities in determining the income tax payable. The data obtained is sourced from the Cooperative PHU Report for the Financial Years of 2020 and 2021. The analytical method used is descriptive qualitative analysis. The results of the study concluded that Cooperatives benefited more from using the Tariff of Government Regulation in Lieu of Law no. 1 of 2020, because the tax burden owed by the taxpayer is smaller than the calculation according to the Tariff Regulation Article 17 paragraph 2 letter a of Law no. 36 of 2008, with the results of the discussion and analysis, namely the Koperasi Serba Usaha Tandangsari, so far, in compliance with the cooperative, it has carried out the obligation to pay taxes. The Koperasi Serba Usaha Tandangsari should be able to adjust the applicable corporate income tax rate.
Literasi Penerapan Pajak Penghasilan Badan Dan Perlakuan Akuntansi Agustina, Siti Sarah; Sugiyanto, Sugiyanto; Sumaryana, Fitriana Dewi
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.v5i4.2595

Abstract

One type of tax that contributes to tax revenues is income tax. KUD Sinar Jaya Producer Cooperative is one of the corporate taxpayers that is obliged to pay corporate income tax. However, in reality, the KUD Sinarjaya Producer Cooperative has not yet fulfilled its obligations to pay, deposit, and report corporate income tax. This is because there is still a lack of knowledge from the cooperative. The research method employed is a qualitative approach with descriptive analysis. Based on the results of the study, it is known that the literacy level of cooperative taxation, especially the corporate income tax of the KUD Sinarjaya Producer Cooperative, is included in the low category. The Sinarjaya KUD Producer Cooperative can calculate corporate income tax according to Government Regulation Number 23 of 2018 at a rate of 0.5%. The KUD Sinarjaya Producer Cooperative must deposit corporate income tax every month before the 15th of the following month. KUD Sinarjaya Producers Cooperative must report corporate income tax every month before the 20th of the following month.
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

Abstract

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.
Respons pajak daerah: Impresi covid-19? Ismiyanti, Ismiyanti; Dewata, Evada; Dwitayanti, Yevi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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.v5i4.2600

Abstract

The Covid-19 pandemic 2020 caused decrease Regional Tax Revenue in Palembang. The purpose of research to analyze comparison of Regional Tax receipts in Palembang before and during the Covid-19 and to analyze the comparison of Land and Building Tax receipts in 18 Districts in Palembang before and after the adjustment Tax Object Selling Value rate. The type research is descriptive quantitative with secondary data types use panel data with time series and cross section data types analyzed using Paired Sample T Test technique through the SPSS version 26 application. The total population is 120 consisting of 12 types regional taxes 2018-2021 period and Land and Urban Building Tax in 18 sub-districts 2017-2020 period. The sampling technique is saturated sampling so number of samples is 120. The results research are the types regional taxes affected by the Covid-19 are Parking and Hotel Tax. The sub-districts affected adjustment Tax Object Selling Value rate are 9 sub-districts, Sukarami, Ilir Timur I, Kalidoni, Ilir Timur II, Jakabaring, Kemuning, Ilir Timur III, Ilir Barat I, and Alang-Alang Lebar. The implications this research is can be informative suggestions in formulating regulations as a corrective step to increase local tax revenues in the city of Palembang.
Pengaruh pemasaran jejaring media sosial Instagram Digital Amoeba dan keterkaitan konsumen terhadap niat beli konsumen Istifaroh, Haifaninda; Rachmawati, Indira
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.v5i4.2603

Abstract

Social media network marketing in a company attracts consumers to relate to each other so that it will provide an increase in consumer purchase intentions. The purpose of this study was to determine the effect of social media network marketing on Instagram Digital Amoeba and the relationship between consumers and consumers' purchase intentions. This study uses a quantitative research methodology with a causal associative research approach with data analysis techniques using Structural Equation Model (SEM) and analysis tools using AMOS 24.0. The population in this study were all Instagram Digital Amoeba followers. The sample size in this study was 314 respondents with the characteristics of already following Instagram @digitalamoeba; aged 18-54 years; work as students, employees, and entrepreneurs; and Indonesian Citizens. The results of the study indicate that social media network marketing has a significant effect on consumer purchase intentions with consumer linkage acting as an intervening variable in influencing social media users to have consumer purchase intentions.
Analisis customer engagement terhadap mobile e-sport gamer’s loyalty Arissaputra, Rivaldi; Helmi, Arief; Hasan, Meydia; Amelia, Senna Rahma
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.v5i4.2604

Abstract

The spread of technology and information has now entered all sectors which causes more and more competition. The growing competition caused by the internet can be an opportunity to earn income. One of them is the application in the field of mobile e-sports, because it is viewed from the perspective of business structure, business model, prize money, and competitions that are classified as top level. The purpose of this study was to analyze the effect of customer engagement on mobile e-sport gamer's loyalty in Indonesia. Collecting data using a questionnaire with the measurement using an interval scale. The data collection technique used was purposive sampling with a total of 345 respondents. The analytical method used in this study was carried out using the Structural Equation Modeling (SEM) – Partial Least Square (PLS) method with the help of SmartPLS 3.0 software. The results showed that the customer engagement variable had an effect on gamer's loyalty..
Pengaruh K3, lingkungan kerja dan disiplin kerja terhadap kinerja pegawai melalui motivasi sebagai variabel intervening pada suku dinas penanggulangan kebakaran dan penyelamatan Kota Administrasi Jakarta Selatan Mattajang, Rio; Nurwulandari, Andini; Dwi Hardin, Oktafian Cahya
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.v5i3.2607

Abstract

The purpose of this research is to analyze the effect of K3, Work Environment, and Work Discipline on Employee Performance through motivation as an intervening variable at the South Jakarta City Administration of Fire and Rescue Agency. The model was analyzed using the Structural Equation Model (SEM) using statistical software AMOS 22, SPSS, and EXCEL 2016. Data collection was carried out on the South Jakarta fire department tribe using a questionnaire, the data obtained were 100 respondents. The results obtained from this study K3, work environment, and work discipline have a positive effect on employee performance through motivation as an intervening variable. In the work environment, it is not significant (t count > 0.05) which means that it needs to be increased again to improve employee performance.
Reaksi pasar saham atas peristiwa disahkannya Omnibus Law RUU Cipta Kerja Sutrisno, Yeni Hairida; Swandari, Fifi
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.v5i3.2609

Abstract

This research aims to analyze stock market reaction on the legalization of Omnibus Law the Job Creation Act on October 5, 2020. The market reaction is measured using abnormal return, average abnormal return and trading volume activity which happens in manufacturing company consumer goods sector food and beverage sub sector listed on the Indonesia Stock Exchange. The research sample is determined by using non probability sampling method with purposive sampling technique. Hypothesis testing used one sample t-test and wilcoxon signed rank test in which the observation period is 15 days using SPSS tools. The results of the hypothesis testing show that there is a significant abnormal return on the 3rd day dan 7th day after the Job Creation Act legalization. There is no significant difference in the average abnormal return between the period before and after the Job Creation Act legalization. There is no significant difference in the trading volume activity between the period before and after the Job Creation Act legalization.
Pengaruh Self-Efficacy dan Self-Esteem terhadap akuntabilitas pengelolaan dana Desa dengan Sistem Pengendalian Internal sebagai variable moderasi Leiwakabessy, Theophilia F.F.; Usmany, Alfrin E.M; Limba, Franco B.
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.v5i4.2611

Abstract

This study aims to empirically examine the effect of self-efficacy and self-esteem possessed by village officials on village fund management’s accountability by using the Internal Control System as a moderating variable. The population in this study were village officials in the Negeri Adat in Ambon, with a sample of 71 people. The sampling technique used is saturated sampling. The data analysis method used is multiple regression to test the effect of self-efficacy and self-esteem variables on village fund management’s accountability, and using MRA to test the role of the Internal Control System as a moderating variable. The results of this study are self-efficacy and self-esteem affect the accountability of village fund management. While the Internal Control System does not act as a moderating variable, but as a Predictor Variable Moderation.

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