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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 profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan Sakinah, Irnawati; Hendrani, Ai
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.v5i4.2614

Abstract

This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.
Mendeteksi financial distress perusahaan sektor ritel go public di Indonesia menggunakan model grover Miftahul Ihsan, Cahyo Randi; Hendrani, Ai
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.v5i4.2615

Abstract

Financial performance greatly determines the growth and development of a company. If financial performance declines, it can result in the company being in a state of financial distress. Financial distress is an early warning for companies before they are in a position of bankruptcy. The purpose of this study was to examine whether each variable in the Grover model can affect financial distress. The independent variables used in this study are Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets. This type of research is causality research with regression analysis and uses secondary data from the retail sector obtained on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used 25 companies with a total data of 75 as data samples with the sample selection procedure carried out by applying the purposive sampling method. The results of this study indicate that the variables Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets simultaneously affect financial distress. The variables Working capital to Total assets and Earnings before interest and taxes to Total assets have a positive effect on financial distress, while Return on Assets has a negative effect on financial distress.
Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak Primasari, Selin; Hendrani, Ai
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.v5i4.2616

Abstract

This research is meant to test and to find out some factors which is influence the taxpayer compliance. These factors which have been tested in this reaserch are tax complexity, tax audit and tax penalty as independent variables, while taxpayer compliance is the dependent variable. The sample in this research are corporate taxpayers registered at KPP In DKI Jakarta area and obtained using the nonprobability sampling method with the convenience sampling method, the research sample obtained was 64 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax complexity, tax audit and tax penalty have an effect on taxpayer compliance. The partial test results show that the variables of tax complexity and tax penalty have no effect on taxpayer compliance. While the tax audit variable has an effect on taxpayer compliance. This research is expected to be a material consideration for interested parties and regulators in an effort to improve taxpayer compliance.
Januari efek di Bursa Efek Indonesia, Bursa Efek Amerika, Bursa Efek Jerman, dan Bursa Efek Jepang sebelum, sesaat dan sesudah pandemi Covid-19 Ulfarizty, Zahra Putri; 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.v5i4.2617

Abstract

Many factors can affect the movement of stock prices in the capital market. Investors can use these factors as a reference in making investment decisions. One of them is the Market Anomaly. Based on the existing anomalies, the seasonal anomaly is the most frequently studied anomaly seen from its effect on company stock returns. One of the categories of seasonal anomaly is the January Effect. This study aims to find out how the January effect phenomenon is on the Indonesian, American, German, and Japanese Stock Exchanges for the period 2019 - 2021. In addition to knowing whether there are differences in stock returns between January and other months, and to find out whether there are differences in stock returns on the stock exchange effects of Indonesia, America, Germany, and Japan during the study period. The data used is the weekly primary stock price index data for the period January 2019 to December 2021. The research method used is the comparative method and event study. While the analysis technique used is the normality test, homogeneity test, Anova test, and post hoc test. The results showed that there was no January effect on the Indonesian, American, German and Japanese stock exchanges because there was no significant difference in the average stock return value between January and other months.
Penerapan the four discipline of execution (4dx) terhadap segitiga manajemen proyek untuk meningkatkan keuntungan proyek Suhendar, Dadan; Sulistiyadi, Kohar; Hardiyanto, Toto
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.v5i4.2620

Abstract

Various ways and strategies are used by companies to optimize employee performance, one of which is by implementing The 4 Disciplines of Execution. This study aims to obtain an overview of the application of The 4 Disciplines of Execution to improve discipline and create an execution culture so as to improve performance. conducted interview sessions and data collection by filling out questionnaires for all employees of PT Tricon Mitra Utama, a total of 35 respondents, and then added respondents from other companies that implemented The 4 Disciplines of Execution in their companies so that a total of 114 respondents were collected. From the results of statistical analysis with structural model equations with the help of LISREL software, it was found that the application of The 4 Disciplines of Execution has a significant impact on improving performance; this affects the turnaround time to be on time and maintaining good quality work results, but increases the cost of carrying out the work. Based on the balance of time, cost and quality do not have an increasing impact on project profits, but with the completion of work on time and meeting quality standards, the company does not experience cost overruns due to delays and repair work (rework), so that the allocation of costs for the cost of quality, interest, and finality can be absorbed as company profits.
Strategi pengembangan obyek wisata Hutan Pinus To’Nakka Ulusalu Kecamatan Saluputti Kabupaten Tana Toraja Tapparan, Samuel Randy; Rambulangi, Abedneigo Carter; Mantong, Agustinus; K. Pongtuluran, Althon
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.v5i4.2621

Abstract

This study aims to determine the development strategy of the To’Nakka’ Ulusalu pine forest touristm object Saluputti sub-district Tana Toraja district. This type of research is descriptive qualitative research. The analytical method used is by using SWOT analysis. The data collection technique used in this research is to do documentation, observation and direct interviews with the manager of the To’Nakka’ Ulusalu pine forest tourism object. Based on the results in the research that has been done by researchers, As for the strategy for developing the To'Nakka Ulusaslu Pine Forest tourist attraction, namely: (1) Build partnerships/cooperation with local governments in the management of the Ulusalu To’Nakka’ pine forest tourism object Saluputti sub-district Tana Toraja district. (2) Provide adequate tourist facilities such as: improvement of access road, lodging, restaurants, and so on that can support the comform of visitors to tourist attractions. (3) Maximally promote the Ulusalu To’Nakka’ Pine forest tourism object through social media so that it can be widely known by the public.
Pengaruh kualitas produk dan harga terhadap keputusan pembelian di Toserba Borma Cikutra Mawarnie, Devy; Fahira, Dinda Marsya
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.v5i4.2622

Abstract

The era that is currently underway is driving changes in Indonesia, as well as the increase and development of the business world, which is increasingly rapid. With this comes the rise of the goods and services industry. Retail companies must know what the needs and expectations of consumers are in order to allow them to purchase a product. This study aims to analyze the effect of product quality and price on purchasing decisions. Borma is a department store that is quite large, cheap, and complete because the price is cheap and the goods are quite complete. So the purpose of this research is to know the effect of product quality and price on consumer purchasing decisions at the Borma Cikutra department store. The object of this study is consumers who have made purchases at the Borma Department Store, and the population is unknown. The method used in this study uses multiple linear regression analysis with the SPSS application to process the data. The data used is primary data collected via questionnaires, with samples drawn from 97 Borma department store customers. The results of this study indicate that product quality and price have a significant effect on purchasing decisions.
Determinan faktor yang mempengaruhi minat investasi Purwantini, Maria; Yustrianthe, Rahmawati Hanny; Grediani, Evi; Handayani, Handayani
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.v5i4.2623

Abstract

Investment is a type of investment in which investors hope to make a profit. In general, investors invest to improve the quality and welfare of their lives through the profits and returns they receive. The research is intended to empirically test the factors that influence investment intentions. These factors include capital market training, investment knowledge, and the benefits of investing in equities. The population of this study was 121 students in Yogyakarta who had attended capital market training. Samples were taken by the convenience sampling method. A questionnaire was used to collect data. Multiple linear regression was used to analyze the data. The results of this study show that capital market training has a proven influence on investment intentions. Investment knowledge has an effect on investment intention, and investment benefits have an effect on investment intention received.
Pengaruh kompensasi, pelatihan kerja dan jenjang karir terhadap prestasi kerja melalui kepuasan kerja di RSUD Koja Jakarta Utara Sugiono, Edi; Aini, Aini
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.v5i3.2625

Abstract

The purpose of this thesis is to analyze the effect of compensation, job training, and career path on job performance through job satisfaction at Koja General Hospital, North Jakarta. This research method includes quantitative descriptive research. The model was analyzed using the Structural Equation Model (SEM) using statistical software AMOS 22, SPSS AND EXCEL 2016. Data collection was carried out at Koja Hospital, North Jakarta, using a questionnaire, the data obtained were 170 respondents. The results obtained from this study are compensation, training, career paths have a direct effect on job satisfaction and job performance and compensation, training, and career paths affect job performance and their impact on job satisfaction.
Volatilitas Market Cap Pada BEI Periode 2019-2021 Amalia, Naili; Sunarso, Sunarso
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.v5i3.2644

Abstract

Stocks are indeed one of the most eye-catching investments for investors. As an investor, you need clear directions regarding the volatility of each layer of the market cap of stocks. Knowing the volatility of each layer of the market cap will provide consideration for investors before making an investment. This will involve considering the amount of return and risk that will be faced. The higher the volatility of stock prices, which gives a signal, the higher the risks that will be faced. Lower volatility signals that companies tend to have a higher market cap and lower risk. This research method uses quantitative methods with descriptive analysis and uses secondary data. The population of this study is the shares of companies listed on the IDX from 2019 to 2021, taken by purposive sampling, where at each layer of the market cap there are 30 companies. The results showed that there was a significant difference in the value of volatility in the market cap layer. While the results of risk and stock returns for each layer of market cap have differences but are not significant.

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