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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 tingkat suku bunga kredit terhadap permintaan kredit usaha produktif Koperasi Credit Union Sauan Sibarrung Kabupaten Tana Toraja Pagiu, Chrismesi; Pundissing, Rati
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.v5i5.2759

Abstract

This study aims to determine the effect of credit interest rates on the demand for productive business credit of the Sauan Sibarrung Credit Union Cooperative, Tana Toraja Regency. The data analysis method used is descriptive quantitative using a credit report that contains the loan amount based on the credit interest rate at the Sauan Sibarrung CU Cooperative. The analytical technique used is simple linear regression analysis and significance test using the SPSS version 26 program. Based on the results of calculations with the t test on the loan interest rate variable, the results of t count (-2,3) < t table (3.182), so it can be concluded that the loan interest rate variable has no effect on the demand for productive business loans at the Sauan Sibarrung Credit Union Cooperative, Tana Toraja Regency. From the results of the Coefficient of Determination, it shows that 65.2% of the loan interest rate affects the demand for productive business loans while 34.8% is influenced by other variables not included in the study, while the correlation between the interest rate variable and the demand for productive business loans is 0.807, which means strong relationship between variables.
Pengaruh Kepemimpinan Terhadap Kinerja Karyawan pada PT. Malea Energy Di Makale Selatan Kabupaten Tana Toraja. Tangkeallo, Dian Intan
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.v5i5.2762

Abstract

Human resources are resources that are no less important in a company. As movers, human resources must have standards. The success or failure of a company in achieving its goals depends on the success of its human resources in carrying out their duties. The success of employees in carrying out their duties is supported by their performance. To achieve the expected goals, an employee must perform well. Performance is the result of the work produced by an employee. Therefore, the organization always strives to create employee performance. The purpose of this study was to determine the effect of leadership on the performance of PT. Malea Energy. This is an example of quantitative research. This study's population consists of 30 PT. Malea Energy employees. The determination of the sample is based on saturated samples, namely, all populations are used as samples, so the number of samples in this study is 30 employees. The data analysis technique is simple linear regression with the help of SPSS. The results of the study found that leadership has a positive and significant effect on the performance of employees at PT. Malea.
Faktor-Faktor Yang Mempengaruhi Perubahan Laba Pada PT. Wijaya Karya Bangunan Gedung Tbk. Yang Terdaftar Di Bursa Efek Indonesia Kannapadang, Dwibin; Ta’dung, Yohanis Lotong
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.v5i5.2763

Abstract

Competition in the business world, which is getting tighter and tighter so fast, has a huge impact on the development of the current capital market, especially in the business activities of large and small industries. This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), and Total Asset Turn Over (TATO) on changes in profits at PT. Wijaya Karya Gedung Tbk. Methods of data used is secondary data. The data analysis technique used in this study was multipke linear regression analysis using the SPSS version 24 statistical calculator. The results showed that the current ratio has positive effect on changes in earnings. Meanwhile, Debt to equity ratio (DER), Return on assets (ROA) and Total asset turnover (TATO) have no significant effect on changes in earnings.The coefficient of determination R Square is 0,816 indicating that changes in PT. Wijaya Karya Gedung, Tbk is determined by the current ratio, debt to equity ratio, return on assets, and total asset turnover of 81,6%, while the remaining 18,4% is determined by other factors outside the independent variabes in this study.
Pengaruh biaya operasional dan kurs terhadap pendapatan pada PT. Smartfren Telecom, Tbk Mengga, Grace Sriati; Batara, Mince; Toding, Marsita Lambe’
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.v5i5.2764

Abstract

Since 2009, the business development of PT Smartfren Telecom has continued to suffer losses. Apart from the high competition, the losses experienced by PT. Smartfren Telecom, Tbk also comes from high operating expenses and also from foreign exchange losses. The purpose of this study is to determine the effect of operating costs and exchange rates on revenue at PT. Smartfren Telecom, Tbk in 2017-2020. The type of research used in this research is descriptive research with a quantitative approach. The data collection method used is a documentation technique based on the company's financial statements published by the Indonesia Stock Exchange. The type of data used in this study is secondary data which is data in the form of documents obtained from the official website of the Indonesia Stock Exchange. Analysis of the data used is multiple linear regression analysis. Hypothesis testing is done by partial test (t test) and simultaneous test (F test). For operational costs partially have a negative and significant effect on income while the exchange rate has a negative and insignificant effect on income. For simultaneous test results, operating costs and exchange rates have a significant effect on income.
Pengaruh pengetahuan tentang riba terhadap minat menabung di Bank Syariah pada kalangan mahasiswa FEBI Universitas Islam Negeri Sumatera Utara Cahaya, Lin Arshy; Nurlaila, Nurlaila
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.v5i5.2766

Abstract

Financial institutions emerged in the economy following the use of money as a medium of exchange, initially serving as a vessel and also a liaison between people who needed money for a specific purpose and people who had excess money. This study aims to examine the effect of interest in saving in Islamic banks, especially among FEBI students at UIN North Sumatra. The research method used is quantitative. The data collection instrument uses a questionnaire, which is also used as primary data, and then the results of the data obtained are analyzed with several tests, namely validity tests, reliability tests, simple linear regression by carrying out normality tests, determination tests (R square), and partial tests (t) with a sig level of 5% ( = 0.05), which is assisted in processing by SPSS version 25. The results of this study indicate that there is an effect of knowledge about usury on the intention to save in Islamic banks among FEBI students at UIN North Sumatra. The results of the t test show that knowledge about usury has an effect and sig. of 0.000.
Pengaruh Non Performing Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank BUMN Periode 2014-2020 Pramudya, Bagas Ardhi; Kusumah, R. Wedi Rusmawan
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.v5i5.2768

Abstract

This study aims to study how non-performing loans (NPL) and operational costs affect the return on assets (ROA) of state-owned banks. Corporate banking from all companies was sampled from four state-owned institutions: Bank Mandiri Tbk, Bank Rakyat Indonesia Tbk, Bank Negara Indonesia Tbk, and Bank Tabungan Negara Tbk. The method used in this research is a quantitative method. The data used to create this visualization is taken from the annual report submitted by the Indonesian Stock Exchange's Financial and Trade Regulatory Agency. The data in this study were analyzed using SPSS, which carried out various tests and statistical analysis, including descriptive analysis, the classical assumption test, multiple regression analysis, and the t test. The results of this study show that non-performing loans (NPLs) have a negative impact on BUMN banking ROA with large margins from 2014 to 2020. This indicates that when non-performing loans (NPL) increase, the return on assets (ROA) decreases, and vice versa. The impact of state-owned banking operational costs on return on assets (ROA) between 2014 and 2020 is negative and substantial. Simply put, the higher the BOPO, the greater the ROA.
Analisis penerapan Good Governance terhadap pelayanan publik di Kantor Kecamatan Baturaja Barat Oktavia, Anisa; Trisninawati, Trisninawati
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.v5i4.2829

Abstract

Good governance is a definition that summarizes the end of the New Order regime and was changed by reform acts; in this era, it is necessary to change the power system that challenges the clean and democratic process. This study aims to determine the implementation of the importance of good governance, public services, and the effect of good governance implementation on public services at the West Baturaja District Office. This research uses a quantitative methodology that uses incidental sampling techniques. Data collection was done through questionnaires, observation, and documentation. The methodology used is descriptive statistical analysis and inferential statistics (product moment correlation test) using the SPSS 25 software application. The results of the descriptive analysis show that the application of good governance and the quality of public services at the West Baturaja District Office are in the good category in terms of indicators. The results of the correlation analysis between the importance of public service moments and the effect of good governance on it is 0.888% which is positive, this shows that the effect is very strong.
Faktor-faktor yang memengaruhi implementasi anggaran berbasis kinerja Kuntadi, Cris; Velayati, Ema
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.v5i4.2830

Abstract

Performance-based budgeting systems are becoming increasingly popular in developed countries around the world. Previous or related research is very important in research or scientific article writing. Previous research or related research helps strengthen the theory and phenomenon of the relationship or effect between variables. This paper examines the factors that influence the implementation of performance budgeting, namely: organizational commitment, resources and incentives and sanctions, as well as literature research on national financial management. The purpose of writing this article is to establish the hypothesis of influence between variables for further research. The results of this literature review are: 1) Organizational commitment influences performance budget implementation; 2) Resources influence the implementation of performance budgets; 3) Rewards and penalties affect the implementation of the performance budget.
Strategi Pemerintah Daerah Provinsi Papua Barat Dalam Meningkatkan Kontribusi Pendapatan Asli Daerah Terhadap Anggaran Pendapatan Dan Belanja Daerah Periode 2016-2020 Homer , Mersi
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.v5i4.2833

Abstract

This research study aims to detail the strengths and strategies of the West Papua Provincial Government. The Independence Ratio Analysis used is the analysis used in the implementation of this research. While the SWOT analysis in this study is to develop the best. The results of this study indicate that Financial Independence sourced from the Regional Original Income of West Papua Province is in the very low category. The problems include the limited ASN resources in public services, inadequate facilities and infrastructure, insufficient multiplication of capabilities from local revenue owned; development of an inefficient regional financial management information system
Analisa pengaruh kualitas udara dan kelayakan investasi proyek penggantian AC pada gedung kantor PT ISM, Tbk - Div Bogasari Surabaya dengan pendekatan aspek finansial Rosyid, Abdoel; Nurrajendra, Angghisna Richard
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.v5i5.2859

Abstract

The financial aspect is an important factor in any investment project. The purpose of this analysis is to be able to find out the effect on air quality and assess the feasibility of a project investment in replacing a conventional ductless ceiling AC with a Daikin VRV inverter AC. This research was conducted using a quantitative descriptive method. Based on the results of the analysis of this study, this project can provide significant energy savings and can reduce CO2 carbon emissions, which can have a better impact on air quality in the surrounding environment. There are several parameters used to review the feasibility of investing in this project, namely net present value (NPV), internal rate of return (IRR), benefit cost ratio (BCR), and payback period (PP). Some of these parameters can be used to determine the project's feasibility, with the analysis yielding an NPV of IDR 791,244,535, an IRR of 5.95%, a BCR of 1,185, and a PP of 4.2 years. Based on the NPV, IRR, BCR, and PP to ensure the project's financial viability and the effect on air quality, replacing this air conditioner can reduce CO2 emissions by 23.5 tons of equivalent CO2 per year.

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