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 1,422 Documents
 10   11   12   13   14 
PERANCANGAN SISTEM INFORMASI AKUNTANSI SIMPAN PINJAM MENGGUNAKAN MICROSOFT VISUAL STUDIO 2010 DI KOPERASI AS-SIROJI BANDUNG pujiyanti putri lestari; sita apriliani; resmi ranti rosalina
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 (810.366 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.591

Abstract

This research aims to design a savings and loan accounting information system usingMicrosoft Visual Studio 2010 at the As-Siroji cooperative in Bandung. Cooperatives arebusiness entities consisting of individuals or legal entities. As-Siroji Cooperative is anorganization as a member welfare unit. This cooperative is engaged in the field of savingsand loans, namely providing savings and loan services to members and cooperativeofficers. The method used is a qualitative method, with a descriptive approach and collectsdata by observation, interviews, documentation, and library studies. And the softwaredevelopment method used is the waterfall method. The problem that occurs in the As-SirojiCooperative is that the data recording in the As-Siroji Cooperative is all still manual usinga ledger which makes the work ineffective and prone to errors in data reporting. So fromthese problems, the authors provide suggestions, namely to make an information system inorder to accelerate the effectiveness of using the system, train cooperative staff who willuse the system, and this savings and loan information system must continue to bedeveloped, and maintained so that there is no damage to the system.
DETERMINAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2019 Natikhoh, Yunah; Chomsatu Samrotun, Yuli
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 (259.662 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.597

Abstract

Timeliness of the submission of financial statements is a condition in which the auditedfinancial statements are submitted on time according to a predetermined time limitbefore losing meaning by users of financial statements and their capacity is stillavailable for decision making. This study was conducted to examine and analyze theeffect of profitability, company size, company age, and auditor reputation on thetimeliness of financial report submission. The Population in this study weremanufacturing 1 companies in the basic industry and chemical sectors listed on theIndonesia Stock Exchange for the period 2018-2019. The sampling technique in thisstudy was using purposive sampling method and obtained a sample of 33 companies inthe basic industry and chemical sector with a 2 year observation period and obtainedresearch data of 66 financial reports. The results showed that company size, companyage, and auditor reputation partially influence the timeliness of financial reportsubmission. While the profitability variable does no affect the timeliness of financialreport submission. The results of the f test show that the profitability, company size,company age, and auditor reputation simultaneously affect the timeliness of financialreport submission with a significance value less than 0.05.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andika, Avinia; Yuli Chomsatu; Anita Wijayanti
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 (325.684 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.598

Abstract

This research aims to find out the effect of financial performance on the PriceEarning Ratio (PER). The population of this study was 123 manufacturingcompanies registered with the IDX in 2016-2018, using purposive samplingtechniques so that a sample of 41 companies was obtained. The data analysis methodused in this study is multiple linear regression analysis. Based on the results of thestudy explained that Debt to Equity Ratio (DER), Price Book Value (PBV), CompanySize (SIZE), and Return on Equity (ROE), affect the Price Earning Ratio (PER),while the Current Ratio (CR) and Total Asset Turnover (TATO), have no effect onthe Price Earning Ratio (PER) in manufacturing companies listed on the IDX.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP PENGEMBANGAN KARIR SERTA DAMPAKNYA TERHADAP KINERJA KARYAWAN LEMBAGA LAYANAN PEMASARAN KOPERASI DAN USAHA KECIL DAN MENENGAH (LLP-KUKM) Sigit, Suprianto; Efendi, Sugito; Sugiono, Edi
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 (460.618 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.602

Abstract

This study aims to analyze and prove the direct influence of leadership style, organizationalculture and work discipline on the performance of LLP-KUKM employees, the directinfluence on career development, and the direct influence of career development on theperformance of LLP-KUKM employees, as well as the indirect effect of style. leadership,organizational culture and work discipline on the performance of LLP-KUKM employeesthrough career development. In this study, there was evidence that leadership style and workdiscipline directly had a positive and significant effect on the performance of LLP-KUKMemployees, and had a positive and significant effect on career development, whileorganizational culture had a direct positive and significant effect on the performance ofLLP-KUKM employees but did not. effect on career development. Leadership style, and workdiscipline indirectly have a positive and significant effect on the performance of LLP-KUKMemployees through career development, while organizational culture does not indirectlyaffect the performance of LLP-KUKM employees through career development.
DETERMINAN TINGKAT KREDIT MACET BANK UMUM KONVENSIONAL PERIODE 2015-2019 Thesya Yuzevin; Hanung Eka Atmaja; Heni Hirawati
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 (306.046 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.603

Abstract

This study aims to determine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs of Operating Income (BOPO) and inflation rates on the level of non-performing loans (NPL) in commercial banks. conventional in Indonesia for the 2015-2019 period. This research is an explanatory research that uses multiple linear regression analysis techniques. The data analysis technique uses panel data regression with a population of 29 conventional commercial banks in Indonesia. The data of this study are secondary data obtained by documentation by the Indonesia Stocks Exchange. The results showed that the variables Return On Assets (ROA), Loan to Deposit Ratio (LDR), and the inflation rate had no effect on the level of Non Performing Loans (NPL). The variable Capital Adequacy Ratio (CAR) has a negative effect on Non-Performing Loans (NPL) with a coefficient of 0.034 at a significance level of 0.025 and the variable Operating Costs of Operating Income (BOPO) has a positive effect with a coefficient of 0.042 and a significance level of 0.046.
PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI KAP TERHADAP KUALITAS AUDIT Hendi; -, shirley angelina
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 (204.011 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.605

Abstract

The final result of this research is to identify the potential factors that can influenceand determine audit quality in Indonesia. It consists of Audit tenure, audit fees, andalso KAP rotation In this study, the sampling is from all sectors of the companiesthat have been existed and listed on the Indonesia Stock Exchange from the periodfrom 2016 to 2020, by using the purposive sampling method which requires thedisclosure of audit fee on an annual report for 5 years conservatively. The logisticregression method is applied in the process of testing the data. The final result showsthat there is a positive relationship between audit fees and audit tenure on auditquality, meanwhile, the KAP rotation shows a negative relationship on audit quality
PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Hendi; Julianti
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 (461.074 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.608

Abstract

The purpose of carrying out this research is to examine the direct effect of transferpricing on tax avoidance and the indirect effect of transfer pricing on tax avoidancemediated by earnings management. The research sample consisted of 169 nonfinancial companies listed on the IDX-IC sectoral index of the Indonesia StockExchange during the year of observation (2016-2020). Sample selection was doneusing the purposive sampling technique. The research data was overall tested bypanel regression, while mediation effect is tested by sobel test and varianceaccounted for (VAF) test. The results of this study conclude that transfer pricing isnot significant in influencing tax avoidance directly, and the earnings managementis not able and is not significant in mediating the effect of transfer pricing on taxavoidance.
ANALISIS DAMPAK KEBIJAKAN UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN Kumalasari, Kartika Putri; Bayani, Laras Niti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : 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 (249.382 KB) | DOI: 10.32670/fairvalue.v4i2.611

Abstract

Information exchange is needed to reduce the imbalance of information or asymmetric information thatoccurs between the Directorate General of Taxes and the Bank, where the Bank has more informationneeded by the Directorate General of Taxes. However, the Directorate General of Taxes has obstacles dueto regulations that limit it in accessing taxpayer data and financial information stored in the Bank. To openaccess to taxpayer data and financial information contained in the bank, the Directorate General of Taxesmust obtain approval from Bank Indonesia through the Minister of Finance.The results of this study statethat the BRI Lampung Regional Office has not implemented and even knows of the existence of Law Number9 of 2017, but the DGT continues to disseminate information to LJK and OJK has implemented it inaccordance with POJK No. 25/POJK.03/2019. The impact that affects the Bank with the stipulation of thepolicy, as mentioned by the Directorate General of Taxes is the increase in the Bank's obligations, namelyby providing annual reports to the Directorate General of Taxes, even some Banks have to hire consultantsto study legal reporting and IT consultants, and the Bank faces issues regarding customer trust
ANALISIS PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH PENGUMUMAN COVID-19 SEBAGAI PANDEMI GLOBAL OLEH WHO (Studi pada Pasar Modal Negara-Negara ASEAN) Muti'ah, Annisaul; Anwar, Muhadjir
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 (330.275 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.614

Abstract

Event study is a research methodology used to analyze market reactions andresponses to certain events. This research uses the object of research in the capitalmarkets of ASEAN countries. The purpose of this research is to analyze thedifference in abnormal returns between before and after the announcement ofCOVID - 19 as a global pandemic by WHO. The population used is the capitalmarket of ASEAN countries using the purposive sampling method as a samplingtechnique and the analysis using the paired samples t-test test for 39 days ofobservation period consisting of 10 days of estimation period and 29 days of eventperiod (14 days before the event). 1 day event date, 14 days after the event). Theresults of this research stated that descriptively there was an abnormal returnbetween before and after the WHO event officially declared COVID-19 as a globalpandemic, then using the paired samples t-test test proved that there was nodifference in abnormal returns before and after the WHO event which officiallydeclared COVID -19 as a global pandemic.
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Naufal Dzaki Ramadhany; Rahman Amrullah Suwaidi
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 (314.001 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.616

Abstract

The value of the company is something that is very important for the company, this isbecause an increase in stock prices will reflect the prosperity of investors or shareholders,a high company value indicates that the company's performance is good. This study aims toanalyze, test and prove empirically the leverage, profitability, and liquidity of the firmvalue of textile and garment companies on the Indonesia Stock Exchange in 2016-2019.The population in this study are Textile and Garment companies listed on the IndonesiaStock Exchange as many as 18 companies. The sampling technique used was purposivesampling technique in order to obtain a sample of 12 companies based on predeterminedcriteria. The data analysis method used is multiple linear regression. Based on the resultsof the study, it shows that Leverage as proxied by the Debt to Equity Ratio (DER) does notcontribute to the Value of the Textile and Garment Sub-Sector Companies listed on theIndonesia Stock Exchange (IDX) in 2016-2019. Meanwhile, profitability as proxied byReturn On Assets (ROA) and liquidity as proxied by Current Ratio (CR) contributed to theValue of Textile and Garment Sub-Sector Companies listed on the Indonesia StockExchange (IDX) in 2016-2019.

Page 12 of 143 | Total Record : 1422

 10   11   12   13   14 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue 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