cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Ardi Nupi Hasyim
Contact Email
akuntansi@ikopin.ac.id
Phone
+6282317862727
Journal Mail Official
akuntansi@ikopin.ac.id
Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
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
 116   117   118   119   120 
PENGARUH BEBAN KERJA, KOMUNIKASI DAN KEPUASAN KERJA TERHADAP KINERJA GURU Ni Luh Ina Handariani; I Nengah Suarmanayasa; Ni Made Ary Widiastini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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

Abstract

This study aims to examine and analyze several influences, namely: (1) workload, communication and job satisfaction; (2) workload; (3) communication; and (4) job satisfaction on teacher performance at SMP Negeri 8 Singaraja. The population in this study were all 44 teachers at SMP Negeri 8 Singaraja. This research is included in the category of causal research using a quantitative approach. Data collection in this study was carried out by survey using a questionnaire. The data analysis method used is multiple linear regression analysis. The results of the study show that: (1) workload, communication and job satisfaction have a significant effect on teacher performance at SMP Negeri 8 Singaraja; (2) workload has no effect on teacher performance at SMP Negeri 8 Singaraja; (3) Communication has a positive and significant effect on teacher performance at SMP Negeri 8 Singaraja; (4) Job satisfaction has no effect on teacher performance at SMP Negeri 8 Singaraja.
Pengaruh rasio likuiditas,struktur modal dan aktivitas terhadap pertumbuhan laba Sirait, Hermin; Muttaqin, Pebriyanti Nur Azizah; Anggraeni, Devi; Christanti, Shenda Aprilia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): 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.v5i9.3079

Abstract

This study was proposed to determine how much influence the liquidity ratio, capital structure and activity have on profit growth in food and beverage sub-sector companies. This study uses secondary data, the financial data of food and beverage sub-sector companies listed on the IDX for the period 2017 – 2021. The sample technique uses purposive sampling and the analytical tool technique uses simple linear and multiple linear regression. The results of this study indicate that liquidity ratio, capital structure rasio and activity ratio partially have no effect and are not significant on profit growth. The Liquidity ratio, capital structure rasio and activity ratio simultaneously also have no effect and are not significant on profit growth. The variables show no effect on profit growth, with an Adjusted R2 value of 0.029 (2.9%), which means that the variables, Current Ratio, Debt to Equity Ratio and Inventory Turnover, have no effect on profit growth of only 2.9 % while the remaining 97.1% is explained by other variables beyond this. Partially the quality of the liquidity ratio, capital structure and activities have no effect and are not significant on profit growth.
Pengungkapan Corporate Social Responsibility (CSR) terhadap respon investor dimoderasi oleh kinerja keuangan Asrini, Asrini; Misrah, Misrah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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

Abstract

This study aims to examine the effect of CSR disclosure on investor response, as well as examine financial performance as a reinforcing variable between CSR disclosure and investor response in Islamic banking. This type of research used is quantitative research. The population used in this study are all Islamic banking companies for the period 2018 – 2020 which are listed on the Indonesia Stock Exchange (IDX). The sample selection method in this study used a purposive sampling method. The total sample of this research is 13 companies. The data analysis technique uses the regression model selection test, the classical assumption test and the partial hypothesis test with the SPSS version 22 program. The findings of this study are that CSR disclosure has a positive and significant effect on investor response. Financial performance strengthens the effect of CSR disclosure on investor response.
Analisis efektivitas dan kontribusi pajak bumi dan bangunan terhadap Pendapatan Asli Daerah Kota Bandung Rudiana, Vinda Nurrezivanka; Fadjar, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): 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

Abstract

The success of a country's national development is largely determined by its ability to improve people's welfare. In Indonesia, taxes play an important role because they are the main source of government and development funding. This study aims to determine the effect of the effectiveness and contribution of land and building taxes on the local revenue of the city of Bandung. This study applies a descriptive and verification research approach. The research population is based on Bandung land and building tax data for 2016–2020 and regional income data. This study uses saturated non-probability sampling to select groups (census). This study took sixty samples. Processing using SPSS 23. The results of this study found that the 2016–2020 Bandung City Land and Building Tax averaged 92.59% efficacy. The level of contribution of land and building tax to the local revenue of the City of Bandung in 2016–2020 is still within the moderate criteria, namely 26.38%.
The effect of work stress and work discipline on turnover intention of pt ultrajaya milk industry & trading company employees Fathari, Farrel Ahmad; Oktafien, Shinta
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.3128

Abstract

One of the challenges in the business world, especially in the manufacturing industry, is turnover intention. The impact is in the form of increased employees who think about leaving the company, feeling the pressure of the workload, lowering the company's image, as well as a work environment that is not good for workers. This study aims to examine and analyse the effect of work stress and work discipline on the employee turnover intention of PT Ultrajaya Milk Industry & Trading Company. The sampling method used simple random sampling. A questionnaire was used to collect data directly. The analytical method uses the process of testing classical assumptions, which include the processes of testing normality, testing heteroscedasticity, testing multicollinearity, and analysing multiple linear regression using the IBM SPSS 23 program. The study's findings show that the partial variable of work stress has a positive and large impact on turnover intention, whereas the partial variable of working discipline has no positive and insignificant impact. Meanwhile, multiple linear regression shows that it, along with work stress and work discipline, has a significant impact on turnover intention.
Analisis implementasi internal control dalam sistem akuntansi piutang Sukmahadi, Sukmahadi; Nurfarizah, Resa Sifa
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

Abstract

This reasearch implementation the internal control account receivables. accounting system is a system that handles transactions related to receivables. Receivables in the balance sheet are an important element and require good policy from management in its management. The research studied in this study is handling how the accounting system of receivables from KPRI SADAR Pangalengan which includes what are the related functions, what are the documents used, what accounting records are used and how to control the internal. The purpose of this research is to find out the related functions, documents used, accounting records used, procedures that form the receivables accounting system as well as internal control in the receivables accounting system. The results of the study can be concluded that the accounting system of receivables in KPRI SADAR Pangalengan is good enough but there are weaknesses in the procedure which has not involved the function of receivables to help smooth recording of receivables.
Tinjauan kesiapan penyusunan laporan keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Kareja, Novilia; Alfiyah, Nurul; Wicaksono, Dani Agung
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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

Abstract

The research aims to obtain an overview of the readiness of MSMEs in Banyuwangi in preparing financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions and the basis for measurement. Descriptive research with a qualitative approach is a form of this research. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that from the level of ability to fulfill the basic assumptions it is known that the level of ability is still very minimal. Of the three basic assumptions for preparing financial reports according to SAK EMKM, only the basic assumptions of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Pengaruh kualitas produk, desain dan harga terhadap keputusan pembelian konsumen Andreas Menswear Hertina, Dede; Apriansyah, Alifa; Wirawan, Ari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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

Abstract

The purpose of this study was to determine the effect of product quality, design, and price on consumer purchasing decisions at the Andreas Menswear company. This study uses the associative method to determine the relationship between one variable and another. Data were taken using a questionnaire, through validity testing, reliability testing, multiple regression analysis test, and hypothesis testing through t test. The results showed that product quality, design, and price had an effect on consumer purchasing decisions for Andreas Menswear.
Pengaruh financial distress, tingkat hutang, kinerja keuangan, dan ukuran perusahaan terhadap manajemen laba Setiadikurnia , Suherlin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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

Abstract

The research was conducted with the aim of filling the knowledge gap and evaluating the impact of financial distress, debt levels, financial performance, and company size on profit management in Jakarta-registered organizations. This research is a quantitative type using secondary sources as data. The population in this study were 30 companies. By using the purposive sampling method in the sampling technique, a sample of 10 companies was obtained for analysis in this study. The analysis used through Eviews09. The results of his research show that financial performance, debt levels, and company size have an influence on earnings management, while financial distress has no significant effect on earnings management practices partially.
Strategi pemasaran digital marketing berperan dalam meningkatkan popularitas media berita online Suaralahat.com di Provinsi Sumatera Selatan Rahayu, Suharni; Astria, Kenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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: 10.55904/xsjna991

Abstract

The goal of this study was to figure out and analyse the digital marketing strategy for the online news site Suaralahat.com in South Sumatra Province, which is becoming more and more popular. For this kind of research, the qualitative method is used. The researcher himself is the research tool, and interviews and observations help the researcher get valid data. The population used is the total number of people who read Suaralahat.com over a 10-month period, which was 34,778 people. This study's sample The number of samples in this study, 99.7 people, which were rounded up to 100, was found by using the Slovin formula. SWOT analysis is the method used to look at the data. Based on the results of research that used SWOT analysis on Suaralahat.com, it looks like the company's use of digital marketing strategies is a great way to get more people to notice it. This is because the SWOT analysis diagram shows that the first quadrant, which is a very profitable situation, has the highest total score. Suaralahat.com has opportunities, but it also needs to minimise its weaknesses and deal with a number of threats.

Page 118 of 146 | Total Record : 1454

 116   117   118   119   120 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue