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
 117   118   119   120   121 
Model tata kelola keuangan sebagai upaya keberlangsungan usaha dimasa pandemic covid-19 Oktavia, Dwi Dayanti; Ratnasari, Ike
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

Abstract

Good financial management is the main key for a business to survive and grow in any situation and condition. MSMEs as one of the types of businesses that contribute the most to national income and can increase economic growth in Indonesia; however, many are still unaware of the importance of managing their business finances. This is due to a lack of understanding regarding financial governance. For this reason, a financial governance method is needed to help or facilitate MSME financial management in managing their business. The research objective is to find out problems with MSME financial governance by utilizing the financial portfolio method to make it easier for MSME actors to manage their finances so that they can provide good information related to finance to provide benefits for MSME financial management. This study uses explorative qualitative analysis methods with participatory observation techniques. Primary and secondary data sources. Based on the study's results, it was found that the informants in financial management, in general, had been managed very well, as seen by recording every financial transaction of the business being carried out. The management carried out by MSMEs is to make notes in the form of a financial portfolio.
Rekrutmen, pengembangan, keterlibatan karyawan dalam kinerja perusahaan dimediasi oleh komitmen organisasi Lim, Arvin; Fatyandri, Adi Neka
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

Abstract

The company's current challenge is to win the talent war, what is meant by talent war is where companies compete to beat their competitors and obtain the best talent in the labor market, this affects the company so that companies are more careful in selecting and developing existing talents. With talent management, this step in finding development talent management, grouping talented employees, and other retention programs is more integrated. In this study, the method used was a quantitative method, which examined the existing population, and was used as a sample from a small part of the population. Then the results were obtained that employee recruitment and selection have a significant positive effect on company performance with organizational commitment as a mediating variable for talented employee recruitment to assist the organization in obtaining talented employees, developing them, and retaining them so that they can contribute to advancing the company's performance.
The effect of brand image and price on purchasing decisions at Samase Bandung Zulfiqar, Ian
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

The purpose of this research is to discover whether or not consumers at Samase Bandung take brand image and price into consideration concurrently or in part when making selections about which products to buy. Methods of quantitative research were utilized throughout the course of this investigation. The method of research that is carried out is known as field research. In this study, the methods of analysis that were applied were descriptive analysis of the respondents and variables, descriptive statistical analysis of the variables, a test of the precondition assumption, multiple linear regression analysis, and testing of the hypothesis. The findings of the study indicate that the significance value for the simultaneous test (Test F) is 0.000 < 0.05, which indicates that brand image and price concurrently have an effect that is both positive and significant on product purchasing decisions made at Samase Bandung. According to the findings of the partial test (t test), the significance value of brand image is 0.000 < 0.05, which indicates that brand image has a positive and significant effect on the decisions that customers make regarding the products that they purchase at Samase Bandung. In spite of the fact that the price significance value is 0.000 < 0.05, this indicates that the price has a favorable and significant impact on the consumer's decision to buy Samase Bandung products.
Pengaruh pengetahuan peraturan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor Rachmawati, Intan; Rachman, Andry Arifian
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 | DOI: 10.55904/3z8tfj07

Abstract

Data on the proportion of SAMSAT Rancaekek taxpayer compliance for 2021 shows that there has been a decline due to economic conditions that have not recovered 100% from the impact of the Covid-19 pandemic. This study aims to examine how the influence of tax information and tax sanctions on taxpayer compliance in the field of motor vehicle taxation. Researchers used the slovin formula and a simple random sampling mechanism to collect information from 100 people. Data collection from taxpayers at SAMSAT Rancaekek used open and closed questionnaires for this study. This study uses a quantitative methodology because of the numbers involved. Researchers screened the initial data and found 14 outliers; Hence, 86 respondents were included for statistical analysis. IBM SPSS version 26 was used to perform multiple linear regression analysis and descriptive statistics for this study. The findings show that the taxpayer's understanding of tax regulations and tax sanctions simultaneously and partially influences taxpayer compliance with motorized vehicle tax at SAMSAT Rancaekek.
The influence of giving people businesscredit (KUR) on increasing UMKM profit Atipah, Femi Nurul; Kholiq, Azizah; Halilintar, Halilintar; Haryadi, Haryadi; Rahayu, Sri
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 purpose of this study was to analyze the effect of KUR on increasing micro business profits on KUR customers at Bank BRI Sangeti Unit and to analyze how much influence KUR provides on increasing micro business profits on KUR customers at Bank BRI Sangeti Unit. The method used in this study is quantitative with the research object KUR Bank BRI customers, Sangeti Unit, Muara Jambi Regency, 2022 research year. The popuation in this study were 644 customers and the sample used in this study was 10% of the population, namely 64 customers. the results of the study that there is an influence between the provision of people's business loans on increasing profits of UMKM customers of Sengeti bank units, this is proven by a significance value of 0.000 <0.05 and a large effect of 18.5%. The People's Business Credit Program (KUR) as a whole has been well implemented, therefore it should be maintained so that this program can continue to benefit micro and small businesses in meeting their capital needs and business development, and being able to increase the profits or profits they get from business results. which is executed.
Pengaruh pengetahuan, pengalaman dan financial satisfaction terhadap keputusan investasi : Gender sebagai variabel moderasi Febriansyah, Wivan; Purwidianti, Wida; Astuti, Herni Justiana; Utami, Restu Frida
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 purpose of this research is to test gender where gender is used as a moderating variable to investigate the effect of knowledge, experience, and financial satisfaction on investment decision making. This research uses quantitative techniques. The data collection technique used was a survey using a questionnaire or questionnaire distributed online. The sample is 100 respondents who have made investment decisions and are domiciled in Banyumas and use a convenience sampling technique for the sample collected. Partial Least Square is the analytical technique used (PLS). The study results show that knowledge, experience, and financial satisfaction all have a significant effect on investment decisions. However, gender as a moderator element does not have a significant impact on the relationship.
Perkembangan penerbitan sukuk negara sebagai pembiayaan defisit fiskal dan kondisi ekonomi makro di Indonesia Criseli, Audy Putri; Noor, Nabila Yatama; Yurike, Yurike; Panorama , Maya
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 impact of the issuance of State sukuk as fiscal deficit financing and macroeconomic conditions on economic development in Indonesia. This study was conducted to determine the State sukuk into financing and macroeconomic conditions on the development of Islamic banking in Indonesia. The data used to conduct this research is a literature research analysis and is also complemented by some data derived from literature to be the origin of news seekers and data - data needed during this research. The results showed that the issuance of sukuk is subject to time limits. In accordance with the contract agreement, the sukuk issuer is obliged to provide returns, margins, or fees to sukuk holders as income and also repay sukuk funds at maturity. Sukuk serves as a means to help meet the country's financial needs, both in terms of the state budget and other needs. The presence of sukuk in Indonesia has the potential to support the nation's economy, given the significant impact that sukuk has on the state funding sector.
Pengaruh pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching rizqiyah, wasiatur
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

This study aims to examine the effect of management change, audit opinion, financial distress, and KAP size on auditor switching. The research method used is quantitative method. The data in this study uses secondary data in the form of annual reports from companies engaged in Real Estate & Property from 2016 - 2020 which are listed on the IDX. The data collection process was carried out using purposive sampling method and obtained 20 companies that were sampled, and used logistic regression as a data analysis technique. The results of this study indicate that there is an effect of management change, audit opinion, and KAP size on auditor switching, while the financial distress variable has no effect on auditor switching.
Environmental performance and financial performance : Evidence from manufacturing companies in Indonesia Novy Fajriati
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

Company with profit maximization oriented without caring about environmental and social impacts will cause a detrimental effect on society. This condition requires a concept namely green economy as a new paradigm in environmentally friendly economic development. This study aims to investigate the relationship between environmental performance and financial performance. This study used purposive sampling method that employs manufacturing companies between 2017-2021. Total sample of 240 firm-year observations data were analyzed in this study using regression approach. In this study, environmental performance measured by PROPER rating while financial performance measured by Return On Assets (ROA). This study reveals that average manufacturing companies achieve blue ratings which means the companies has managed the environment as required by laws and regulations The study finds that environmental performance significantly affects financial performance. Higher Environmental Performance leads to higher Financial Performance. This finding support stakeholders theory and legitimacy theory which states companies with good Environmental Performance will receive a positive response from stakeholders, and company’s involvement in PROPER could legitimize company’s activities in front of stakeholders which can enhance the company’s image. This research contributes to fills the gap in environmental performance and financial performance literature. This study provides a practical implication that the companies should to implement environmental performance practice as well in order to have higher financial performance.
Pengaruh remote audit terhadap kualitas internal audit BUMN Erwin Gusdiana Erwin Gusdiana
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

BUMN is a State-Owned Enterprise where the capital owned is partly or even wholly owned by the state. BUMN have an important role in improving the country's economy. Therefore, the state must be able to observe and monitor the progress of BUMN so that they are at quality financial performance. BUMN financial analysis is carried out through audit activities carried out by internal auditors or external auditors. One of the audit methods used is remote audit, where this is carried out at a different location or online based. For this reason, researchers want to find out more about the effect of implementing remote audits on the quality of BUMN internal audits. The purpose of this study is to obtain information about the presence or absence of the influence of remote audits on the quality of BUMN internal audits. The method used is qualitative by collecting data through collecting various research results with a relevant research focus. The data obtained will be analyzed in depth to find out the results of the research. The results of the study show that remote audits have a positive and significant effect on improving the quality of BUMN  internal audits.

Page 119 of 146 | Total Record : 1454

 117   118   119   120   121 

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