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Muhamad Ardi Nupi Hasyim
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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 1,422 Documents
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APAKAH FINANCIAL DISTRESS BERPERAN PADA PILIHAN AUDITOR SWICH? : A LITERATURE REVIEW Dimas, Frezia Dimas Saputra; Sailendra; Mulyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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 | Full PDF (316.09 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.533

Abstract

This study was conducted to examine the effect of audit opinion, management change and KAP reputation on the possibility of a change in public accounting firm with financial distress as a moderating variable in companies listed on the Stock Exchange. The results of previous studies show that the audit opinion variable has no effect on auditor switching, management change has no effect on auditor switching, KAP reputation does not affect auditor switching, financial distress cannot moderate the effect of auditor's opinion on auditor switching, financial distress is able to moderate management turnover on auditor switching. auditor switching, and financial distress are not able to moderate the influence of KAP reputation on auditor switching
ANALISIS PENGARUH PDRB, BELANJA MODAL, JUMLAH PENDUDUK, DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH: Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Wilayah Provinsi Jawa Barat RAMDANI, DIAN; Darmansyah; Nurmala Ahmar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (361.871 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.534

Abstract

Regional Original Revenue is the revenue obtained by the region from sources withinits own region which is collected based on regional regulations in accordance withapplicable laws and regulations. The purpose of this study was to examine andanalyze the effect of Gross Regional Domestic Product (GRDP), CapitalExpenditure, Population, and Inflation on Regional Original Income. In addition,the purpose of this study is also to analyze whether the variables of Population andInflation can moderate the effect of other independent variables on RegionalOriginal Revenue. The data used in this study is secondary data sourced from theCentral Statistics Agency of West Java Province, Regional Government FinancialReports (LKPD) of the Regency / City Government in West Java Province, andpublication data on the portal or website of the Ministry of Finance Finance of theRepublic of Indonesia, as well as other valid sources of information and literature.Based on the results of the study, it shows that the Total Population and Inflation partially affect the Regional Original Revenue and the Total Population andInflation moderate the influence of GRDP on the Regional Original Revenue.Besides, the results of this study also explain that Capital Expenditure and GrossRegional Domestic Product partially have no effect on Regional Original Revenue
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN BERBASIS WEB PADA SATUAN PELAYANAN PENGEMBANGAN INDUSTRI PERTEKSTILAN BANDUNG Anggi, Sri Anggi; Willi Ihzan Maulana; Perwito; Candra Mecca Sufyana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (417.804 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.552

Abstract

he development of the industry requires an effective and efficient accountingsystem of revenue to be used during the pandemic to minimize direct contect withicm ( a small medium industry) at the disposal of machine-services, current systemsusing a miscrosoft word for record keeping and data strorage, running systems alsohave no such directly intergrated databases that when creating an income statement,it has to manually enter the data to address revenue issues and make icm easier. Theaim of this study is to build web based pertying-income accounting systems onbandung industrial development project, the methods used in research arequalitative methods with data collection techniques observation, interviews,documentation, library study and system development methods using waterfall
PENGARUH LIKUIDITAS, ARUS KAS OPERASI, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Angelica Wanda Stella Feanie; Dillak, Vaya Juliana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (329.133 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.553

Abstract

Financial distress is a condition in which a company experiences financialdifficulties which is characterized by its inability to pay its obligations. This studyaims to determine the effect of liquidity, operating cash flow, institutionalownership, and managerial ownership on financial distress using the calculation ofthe Altman Z-Score method in various industrial sector companies listed on theIndonesia Stock Exchange for the 2016-2019 period. The data were analyzed bylogistic regression analysis using the IBM SPSS 25 application. The results showedthat simultaneously liquidity, operating cash flow, institutional ownership, andmanagerial ownership had a significant effect on financial distress. Partially, theliquidity variable has a negative effect on financial distress, operating cash flowand institutional ownership have no effect on financial distress, while themanagerial ownership variable has a positive effect on financial distress.
LITERASI KEUANGAN : SUATU KAJIAN ANALISIS PENGARUH TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA UNIVERSITAS TIMOR Seran, Marisa; Andre Pattipeilohy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (319.068 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.561

Abstract

Financial literacy is very necessary especially for millennials who are in college.This will be a provision for them later to be able to manage well every financial theyhave, so as to meet their every need of life. This study analyzes the Effect of FinancialLiteracy on Student Personal Financial Management. The sample in this study wasan active student who was at the University of Timor as many as 461 students. Theresults showed that Financial Knowledge partially influenced the PersonalFinancial Management of University of Timor Students. Financial Skill partiallyaffects the Personal Financial Management of University of Timor Students.Financial Knowledge partially affects the Personal Financial Management ofUniversity of Timor Students. Financial Knowledge, Financial Skill and FinancialConfidance simultaneously affect the Personal Financial Management of Universityof Timor Students.. Financial Skill has a more dominant influence (compared toFinancial Knowledge and Financial Confidance)on Personal FinancialManagementof University of Timor Students
SISTEM INFORMASI AKUNTANSI PENJUALAN MAKANAN RINGAN BERBASIS WEB DI KRENIES INDONESIA Fitria Anjarwati; Oetari Febriyanti; Muthmainah; Candra Mecca Sufyana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (845.905 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.567

Abstract

Krenies Indonesia is a snack food supplier company for resellers - resellers inIndonesia. That way sales at Krenies Indonesia are very important to know theturnover in the form of sales reports, as a promotional medium, and orders.Unfortunately, recording and processing Krenies Indonesia sales data are stillmanual, so it takes a relatively long time. To optimize the computer technology thatis already available, the purpose of this study is to build a design of a snack salesinformation system using a website as a medium for promotion, recording, andreporting of sales. The data collection method that the researcher uses is interviews,observations, literature studies, and internet studies. This system approach methoduses a prototype that has advantages in developing the system to be made, time andcommunication to the user will play an active role. By designing Data FlowDiagrams (DFD) and using the PHP programming language and Mysql database,it produces 2 features or facilities, namely for admins and for customers. Processingand recording sales make it easier for admins and customers to place orders.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PERUSAHAAN PERBANKAN PERIODE 2016 – 2019 utami, anis; Anita Wijayanti; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (328.315 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.568

Abstract

This study aims to find out about the influence of ROA, ROE, size and FAR on thecapital structure of the company. The population in this study is banking companieslisted on the Indonesia Stock Exchange for the period 2016-2019 as many as 42companies and 121 samples. this study used multiple linear regressions as ananalysis aalat. The results of hypothesis testing show that ROA affects the capitalstructure of the company, this can be interpreted that the higher roa owned by thecompany, the lower the capital structure of the company. Hypothesis 2 testing showsthat ROE affects the company's capital structure. It can be concluded that the higherthe ROE owned by the company, the higher the capital structure of the company. Thetest results showed that size and FAR had no effect on the capital structure. Thismeans that the size and FAR cannot affect the up/down capital structure of thecompany..
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK YANG TERDAFTAR PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2015-2019 widiyastuti, tri; Siti Nurlaela; Yuli Chomsatu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (229.467 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.571

Abstract

This study aims to determine the influence of profitability, company size and leverageon corporate tax aggressiveness. The population in this study is plastics andpackaging companies listed on the Indonesia Stock Exchange for the period 2015-2019. The company samples as many as 13 (thirteen companies) companies, as manyas 5 (four) years of research period and this research sample using purposivesampling techniques, the number of research samples as many as 60 samples. Theresults of the first hypothesis test explain that profitability affects the aggressivenessof taxes on companies and packaging.. The results of hypothesis 2 testing show thatthe size of the company affects the aggressiveness of taxes. The results of hypothesis3 testing show that leverage has no effect on tax aggressiveness.
PENGARUH TAX AVOIDANCE DAN CORPORATE GOVERNANCE TERHADAP COST OF DEBT Pambudi setyo cahyono; Kartika Hendra Titisari; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (189.187 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.583

Abstract

The purpose of this study is to examine the effect of tax avoidance and corporate governance on cost of debt where corporate governance is proxied as managerial ownership, institutional ownership, independent commissioners, and audit quality. In analyzing data, This study uses multiple linear regression analysis method and sampling method is purposive sampling. Sample of this study is 33 manufacturing companies listed on the BEI in 2016-2018 who have published financial reports for 3 years which comes from the official site Bursa Efek Indonesia. The results showed that tax avoidance and corporate governance have an effect on the cost of debt, partially independent commissioner has an effect on cost of debt while managerial ownership, institutional ownership and audit quality have no effect. Keywords : Tax avoidance, corporate governance, cost of debt   Abstrak Tujuan penelitian ini menguji pengaruh tax avoidance dan corporate governance terhadap cost of debt dimana corporate governance diproksikan sebagai kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan kualitas audit. Dalam menganalisis data, penelitian ini menggunakan metode analisis regresi linear berganda dan pengambilan sampel menggunakan metode purposive sampling. Sampel penelitian 33 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 yang telah menerbitkan laporan keuangan 3 tahun yang berasal dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa tax avoidance dan corporate governance berpengaruh terhadap cost of debt , secara parsial komisaris independen berpengaruh terhadap cost of debt sedangkan kepemilikan manajerial, kepemilikan institusional, dan kualitas audit tidak berpengaruh. Kata Kunci: Tax avoidance, corporate governance,  cost of debt
PENGARUH GREEN ACCOUNTING DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Ika Widya Rahmadhani; Dwi Suhartini; Astrini Aning Widoretno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 | Full PDF (355.734 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.585

Abstract

This study was conducted to examine and analyze the effect of green accounting and public share ownership on financial performance through CSR disclosure in basic and chemical industry companies in 2015-2019. The population in this study amounted to 79 companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports and sustainability reports of companies in the basic and chemical industry sectors. The sampling technique used purposive sampling technique and data analysis using SEM PLS with WarpPLS 7.0 software. The results of this study indicate that green accounting has no effect on financial performance, while public share ownership and CSR disclosure have an effect on financial performance. Green accounting and public share ownership do not affect CSR disclosure, then green accounting and public share ownership do not affect financial performance indirectly through CSR disclosure.

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