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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
 105   106   107   108   109 
Tingkat pendapatan dan tingkat kepercayaan terhadap kepatuhan wajib pajak Ariwangsa, I G. N. Oka; Kariyani, Ni Wayan Sri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2408

Abstract

In the life of the state, taxes play a critical role in development. This is because taxes are a source of income. Taxes in this case have an important role in the sustainability of the country, so the active participation of the taxpayer is needed. The aim of this study was to determine the effect of income levels and levels of trust on individual taxpayer compliance at KPP Gianyar. The research method used in this study was a descriptive quantitative research analysis method. The sampling technique used was accidental sampling, and 100 people were obtained. The data source is the primary data from the questionnaire. The data analysis technique is multiple linear regression analysis through the SPSS 26.0 application. The results show that the level of income and the level of trust have a significant positive effect on individual taxpayer compliance.
Studi Literatur Terhadap Kebijakan Investasi Berbasis Lingkungan Hidup pada Pembangunan Kota Surabaya Prikafais, Elfayasa; Sinardi, Gideon Verrel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2453

Abstract

Sustainable development policies are a growing challenge in the city of Surabaya. Development that is expected to support social, cultural, and economic activities must be in line with sustainable development as determined by the government. The purpose of this research is to understand the role of the federal government, local government, and other stakeholders in developing investment strategies to make Surabaya a sustainable city. This study uses a literature study method and a descriptive-qualitative approach. The results of this study show that, as a city experiencing urbanization, Surabaya is aware of the value of sustainable development. Through GPSP, the regional government of Surabaya is working with UCLG-ASPAC to solve urbanization problems. Many policymakers from regional, national, and international levels were involved in the GPSP, which started in 2016. The project implemented three methods in its implementation: multi-stakeholder participation in design and development; utilization of new information; and implementation of project development as a pilot. In this initiative, the Surabaya City Government has a significant role and position. A sustainable city must consider a number of factors, including government, the socio-political ecosystem, and the environment.
Time value of money dan economic value of time Zendania, Athaya; Setyani, Kartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2487

Abstract

The concept Time Value of Money states that the value of money today is more valuable than the value of the same money in the future. But in sharia principles there is no such thing as Time Value of Money. In sharia principles, it is better known as the Economic Value of Time, meaning that money actually has no time value, but has economic value. Then the Time Value of Money itself triggers the human desire to develop their money in various ways, one of which is property investment. The purpose of this study is to answer how the investment scheme is in the theory of Time Value of Money and Economic Value of Time. The method discussed here is a case study of property investment using a home ownership credit system using conventional and sharia platforms. From the research conducted, it was found that based on assumption case calculations from several banks, using KPR with the best choice, namely KPR BCA First, if prospective buyers have a preference for Islamic banks by considering Islamic economic principles, the best choice is KPR BTN Syariah. The P2P Lending funding scheme is not a good choice because of the high interest charged.
Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Miranda, Putri Anisa; Mulyati, Yati
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.v5i4.2578

Abstract

This study aims to find out how profitability and leverage affect tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The factors tested in this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The research method used in this study is the verification method. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period, which includes as many as 44 companies. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so that the total sample is 18 companies. The data analysis used in this study was panel data regression analysis at a significance level of 5% using the Eviews 10 program. The results showed that profitability and leverage had an effect on tax avoidance. In addition, the influence of profitability and leverage in contributing to tax avoidance is 51.1%.
Faktor-faktor penentu keterlambatan audit di Indonesia Hendi, Hendi; Susanti, She Lee
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2596

Abstract

Submission of financial reports is very important to be done on time because delays in financial reporting are a negative thing for companies, especially for investors. The research uses a quantitative approach and secondary research data sources, including the company's annual report. This study examines the influence that can affect the occurrence of audit delays by examining the effect of audit complexity, audit opinion, international audit firms, company size, financial debt, profitability, and concentration of share ownership on audit delays. Tests were carried out on all 154 manufacturing category companies by analyzing data for the 2017–2021 period. The application of the method used is panel data regression. The results of this study indicate that audit delay is significantly influenced by audit complexity, audit opinion, company size, DER, ROA, and concentration of share ownership. Meanwhile, audit delays have no significant effect on international audit firms. The results of the F test simultaneously found that the independent variables had an effect on audit delays. The implications of this research can be a guide for controlling audit reporting or monitoring potential audit delays.
Pengaruh training dan skill terhadap performance Pekerja Migran Indonesia (PMI) di luar negeri pada kantor Badan Pelindungan Pekerja Migran Indonesia (BP2MI) Bekasi Adi Jaya, Umban; Febriyanti, Intan Rieke; Maryanto, Toni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2701

Abstract

Humans often experience change and growth, which can lead to all kinds of challenges that need to be faced and overcome properly. The achievement of company goals can be realized if the company's human resources show good work performance. The purpose of this study was to see how different dimensions or variables, such as training and skills, affected the performance of Indonesian migrant workers abroad. The research method used was a survey method using a questionnaire distributed to 89 people using the Isaac and Michael table equations. While the instrument quality testing techniques include validity and reliability tests, and data analysis techniques such as descriptive analysis and correlation, as well as hypothesis testing using multiple linear regression analysis. The results of this study indicate that two independent variables have a significant effect on performance, namely the training variable with a t-value of 0.933 > 1.98 t-table and a significance value of 0.353 > 0.05 and skills with a t-count of 3.397 > 1.97 t-table and a significant value of 0.001 0.05. Research limitations and implications: This analysis was only carried out in one BP2MI office, and only two dimensions or variables were tested. It is hoped that the implementation of training and skills can be formulated and adapted to the needs of Indonesian migrant workers at BP2MI so that it can be implemented.
Holiday effect di Bursa Efek Indonesia, di Bursa Efek Amerika dan di Bursa Efek Jepang sebelum, sesaat dan sesudah pandemi covid-19 Apriani, Suci Selia; Komariah, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2702

Abstract

The phenomenon of traders entering the capital market is one of the causes of the stock market becoming unstable and experiencing market inefficiencies, which are often known as "market anomalies." The holiday effect is a market anomaly phenomenon that shows a tendency for the rate of return on a day before a holiday, but it can also be higher than the rate of return on other ordinary days. This study aims to find out how the holiday effect phenomenon is affecting the Indonesian, American, and Japanese stock exchanges during the 2019–2021 period. In addition to knowing whether there is a difference in stock returns between the day before the holiday and other days, you also need to know whether there is a difference in stock returns between the day before the holiday on the Indonesian, American, and Japanese stock exchanges during the study period. The data used is daily index data for the period January 2019 to December 2021 for each country. The research methods used are comparative methods and event studies. While the normality test, homogeneity test, ANOVA test, post hoc test, and independent sample t-test are used for technical analysis. The results showed that there was no holiday effect on the Indonesian, American, and Japanese stock exchanges because there was no significant difference in the average stock return between the day before the holiday and other days.
Analisis sistem informasi akuntansi pembelian di Pt. Suryamustika Romiko, Rohiima; Pardi, Pardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2703

Abstract

This study aims to determine the effect of purchasing components, supporting documents, document writing, and internal management on purchasing accounting information systems. This study used a quantitative method with a purposive sampling technique for 102 employees who are still actively working at PT. Suryamustika. The primary source of research data is primary data obtained from questionnaires. This study uses multiple linear regression analysis with the help of SPSS version 19. The results showed that the purchasing components, supporting documents, document writing, and internal management had an influence on the purchasing accounting information system at PT. Suryamustika. So it is important for companies to improve their accounting information system, which was previously done manually but is now digital because of increasingly advanced technology, so that each purchase order can be made faster and the data provided is also correct according to the updated data.
Social services in the fulfillment of rights for poor family children in Bisa school, Bintaro, Tangerang Selatan Uswandhian, Era Estu; Sokhivah, Sokhivah; Sahrul, Muhammad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2705

Abstract

BISA School is a non-formal educational institution under the auspices of the Hands for Others Foundation, which provides social services in a broad sense for children from low-income families in the Bintaro area, South Tangerang. This research aims to find out the programs and activities carried out by the BISA School in fulfilling children's rights. This study uses a descriptive qualitative approach. Data were obtained from primary and secondary data with data collection techniques by conducting interviews, observations, and documentation studies. Data analysis was carried out through data presentation, data reduction, and conclusion. The results of the study indicate that BISA School has several programs and activities that support the fulfillment of children's rights, including educational programs with teaching and learning activities for academic subjects..
The influence of liquidity, profitability, and solvency on stock price Adriansyah, Fachri; Sherlita, Erly
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2706

Abstract

The purpose of this study was to investigate and analyze how financial ratios affected the stock prices of food and beverage firms. The current ratio (CR), return on assets (ROA), and debt-to-equity ratio are examples of financial ratios (DER). The research methodology used in this study is explanatory. The sample size for this study was 20 food and beverage firms listed on the Indonesia Stock Exchange for the years 2018 to 2021 using a non-probability sampling method with a purposive selection strategy. The annual reports of the food and beverage companies listed on the Indonesia Stock Exchange were the source of secondary data for this study. Multiple linear regression analysis, which is computed using the SPSS 23 program, is the analytical technique used. The results of this study indicate that the Current Ratio (CR) partially has no effect on stock prices, Return on Assets (ROA) partially has a significant effect on stock prices, Debt to Equity Ratio (DER) has no effect on stock prices and the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) simultaneously have a significant effect on stock prices.

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