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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 kualitas pelayanan pada PT Perusahaan Gas Negara tbk, area Karawang Septarini, Agnes Dini; Tuhagana, Aji; Anggela, Flora Patricia
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.v5i5.2722

Abstract

The purpose of this study is to conduct an investigation into the level of service provided by PT. Perusahaan Gas Negara Tbk in the Karawang Area. Participants in this study include both employees and customers. This study employs qualitative research methods that are descriptive. Research focuses on five aspects of Prasuraman's theory: responsiveness (responsiveness), assurance (assurance), tangibility (physical), empathy (empathy), and reliability (reliability). These five aspects are listed as follows: responsiveness, assurance, tangible (physical), empathy (empathy), and reliability (reliability). The data collection method consisted of three stages, which were observation, interviews, and documentation of the results of the interviews. There are obstacles in the Responsiveness dimension, specifically in responding to messages from the community through WhatsApp services, and there are obstacles in the Physical Evidence dimension, specifically in the facility of interference, according to the findings of research related to the five dimensions of service quality. The dimensions of Assurance, Empathy, and Responsiveness all fall into the good category. increased gas pressure, which results in the gas being unstable. The findings of this research provide information that can be used by PT. Perusahaan Gas Negara Tbk, Karawang Area in terms of the quality of service on what dimensions ought to be evaluated so that it can be improved.
Analisis Non Performing Loan pada PT Bank BRI tbk Yuniar, Devina Zahra; Suherman, Enjang; Epty, Dwi
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.v5i5.2723

Abstract

This study aims to determine, analyze, and explain how big the Non Performing Loan (NPL) at Bank BRI Tbk.. This research is a descriptive research, namely research conducted to determine the value of independent variables, either one or more variables without making comparisons or connecting one variable to another. This study uses secondary data from the financial statements of Bank BRI Tbk. taken from the Indonesia Stock Exchange from 2012 to 2021. The technique used in this research is purposive sampling technique. The data analysis technique uses financial analysis and descriptive analysis using the IBM SPSS Statistics 26 analysis tool with the results of this study that Non Performing Loan (NPL) at Bank BRI with an average of 2.19 means Non Performing Loan (NPL) Bank BRI Tbk. below the standard criteria set 5% can be said to be good.
Pengaruh profitabilitas, likuiditas, dan price earning ratio terhadap nilai perusahaan Nurindrayani, Aulya; Indrati, Menik
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.v5i5.2724

Abstract

The COVID-19 pandemic has had an impact on the activities of Indonesian manufacturing companies, even though the impact of the COVID-19 pandemic has not directly affected the company's value, which is associated with share prices, but has instead affected company profits. The purpose of this study is to analyze the effect of profitability, liquidity, and price-earnings ratio on firm value. This study uses descriptive statistical methods with data analysis techniques such as multiple regression analysis using the Statistical Package for the Social Sciences (SPSS). In this study, 35 companies met the criteria from a total population of 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period were sampled. These results indicate that the profitability variable has no effect on firm value, the liquidity variable has a positive effect on firm value, and the price-earnings ratio has a positive effect on firm value. This research can provide advice to shareholders about paying close attention to the company's value regarding financial and management information published by the company when making decisions about purchasing company shares.
Pengaruh leverage, debt maturity, ukuran perusahaan, dan usia perusahaan terhadap kinerja perusahaan Datun, Fajar Wakhi; Indrati, Menik
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.v5i5.2725

Abstract

The purpose of this study is to analyze the effect of Debt to Asset Ratio, Short Term Debt, company size, and company age on company performance. This study uses multiple linear regression analysis in its testing. In this study, there were 32 companies that met the criteria from a total observation of 45 companies with research objects in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The Debt to Asset Ratio variable has a negative effect on company performance. Short Term Debt variable has a negative effect on company performance. Company size and company age variables have a positive effect on company performance. This research can also be taken into consideration for investors to be more careful in interpreting publications by companies in terms of making decisions with investment decisions, especially so that they can ensure that the investments they make in companies will bring benefits in the future. Companies should analyze aspects that can affect company performance so that they can be improved in order to encourage companies to be better with good company performance.
Eksekutif wanita, struktur kepemilikan, dan manajemen laba Raharjo, Kharis
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.v5i5.2726

Abstract

This study aims to analyze the effect of female CEOs, female CFOs, blockholder ownership, management ownership and institutional ownership on earnings management. A sample of 892 pooled data from manufacturing companies listed on the Indonesia Stock Exchange 2015-2020 obtained by purposive sampling. Research data in the form of documentation of financial statements and annual reports obtained at www.idx.co.id or the website of the company concerned. The data were then analyzed using multiple linear regression analysis. The results of the study are female CEOs, blockholder ownership and institutional ownership have a negative effect on earnings management, while female CFOs and management ownership have no effect on earnings management. The research implication is the need to consider gender diversity in executive positions to reduce earnings management, as well as the supervisory role of blockholder and institutional stockholders to reduce earnings management.
Pengaruh profitabilitas, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan Sakinah, Irnawati; Hendrani, Ai
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.v5i5.2727

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.
Efforts to accelerate the export of creative craft industries through business intelligence model framework Munawar, Fansuri; Munawar, Ghifari
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.v5i5.2739

Abstract

This article seeks to develop a framework model for a business intelligence system mapping West Java's exports of creative crafts. The fundamental issue is that the craft industry's exports are underperforming due to a lack of responsiveness in capturing export opportunities. In addition, the lack of a business intelligence system in the craft industry to evaluate export mapping on the global market emphasizes the importance of this research. This body of literature employs the research methods of data gathering and consolidation, determining information needs, and developing a framework for business intelligence. This study investigates primary data regarding the export of handicrafts from West Java, including exporter data, export commodity data (HS code), export trade transactions, export destination country data, and the overall export value and volume. The proposed model is a framework for mapping the export of craft creative industries and the stages of business intelligence (BI) deployment. Based on the results and discussion, the proposed BI framework can serve as a basis for developing a business intelligence system to evaluate the export mapping of handcraft products in West Java.
Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran, Dividen Dan Struktur Aset Terhadap Nilai Perusahaan Industri Farmasi Endartono, Muhammad Fildza; Hady, Hamdy; Nalurita , Febria
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.v5i5.2740

Abstract

The purpose of this study is to specify the factors that influence firm value. This study uses a sample of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period. The independent variables in this study include profitability, leverage, liquidity, firm size, dividend policy and asset structure. The dependent variable of this research is firm value. There are a total sample of 8 manufacturing companies in the pharmaceutical sub-sector obtained using purposive sampling technique. The conclusion of this panel data regression study is that leverage, liquidity, dividend policy and asset structure have a significant negative effect on firm value, while profitability and firm size have no effect on firm value. Companies are advised to pay attention to leverage, liquidity, dividend policy and asset structure because they have a negative effect on firm value. The results of this study are expected to provide information to companies and potential investors to pay attention to leverage, dividend policy liquidity and asset structure because they affect firm value.
Penerapan strategi pemasaran berbasis media digital pada usaha jasa logistik Budiastuti, Ni Made; Kartikaningsih, Dewi; Yani, Ahmad; Mastaka , Ajoe 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.v5i5.2741

Abstract

PT Trans Pratama Logistik is a company engaged in export, import, and domestic services. The purpose of this study is to analyze marketing strategies and digital media that influence the marketing process and analyze the benefits generated by marketing using digital media. In this study, the analysis and development of digital media-based marketing strategies for logistics services were carried out using the SWOT method. The research method used is a qualitative one, with data collection through interviews. The results of the SWOT analysis that has been carried out show that PT Trans Pratama Logistik, in terms of digital marketing, is in quadrant I. The strategy that is suitable for the company is an aggressive or growth-oriented marketing strategy. means the company must expand, enlarge, and accelerate the company's growth. One form of digital marketing that is suitable for application is the use of search engines, social media, and YouTube. PT Trans Pratama Logistik needs to strengthen company branding, develop products that function to maintain positioning, and improve service quality among competitors. In addition, the quality of the internet network needs to be improved in order to facilitate communication with potential customers. Invest in bandwidth usage and the network used.
Analisis Financial Intelligence dalam menentukan keberhasilan usaha Koperasi serta dampaknya pada keunggulan bersaing berkelanjutan Indra, Nurhayat; Arifin, Agus; Nuha, Maharayu Hawani
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.v5i5.2758

Abstract

The objective of this study is to determine the extent of the financial intelligence of the co-operation's success and the impact on the sustainable competition advantage of KUD Sarwa Mukti. The method used in this study is a quantitative descriptive method. Based on research it is known that the financial intelligence viewed by financial knowledge is conceptually good and provides economic benefits for members. As the financial industry as a whole, regulators and regulators are at the edge of uncertainty. The cooperatives' success perspectives, in the macro and micro-dimensions overall, are already good. Yet the volume of cooperative businesses tended to decline, the productivity of member enterprises was still low, and businesses, in the mako businesses were unable to provide economic benefits to members. On competitive advantage, kud sarwa mukti tends to excel over competitors. Financial intelligence officers and administrators have been implemented to determine the success of co-operation and to impact the sustainable competition advantage.

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