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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 1,454 Documents
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Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi Hermanto, Hermanto; Puspita, Intan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2121

Abstract

This study aims to determine the effect of inventory turnover, capital intensity, and leverage on tax avoidance with firm size as a moderating variable. In this study using quantitative research methods. This research uses data obtained from food and beverage companies listed on the Indonesia Stock Exchange from 2018-2021, this study used 160 samples from 40 companies using the STATA data processing program application with the purposive sampling technique. Based on the research that has been done, the results are that inventory turnover has a negative effect on tax avoidance, the capital intensity does not affect tax avoidance, leverage has a positive impact on tax avoidance, and company size can moderate inventory turnover on tax avoidance, company size is unable to moderate capital intensity on tax avoidance, and company size negatively moderate leverage on tax avoidance.
Faktor-faktor yang mempengaruhi akuntansi konservatif Faisal, Muhammad Faisal Arif; Hala, Yusriadi; Anwar, Anwar; Hasanah, Nur
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 research objective examines the effect of the level of financial difficulty, profitability, growth opportunities, and managerial ownership on conservative accounting in Manufacturing Sector Companies on the Indonesia Stock Exchange. This study uses quantitative research methods. Data collection using secondary data in the form of annual financial reports accessed through the site www.idx.co.id. The population of this study was 172 companies, the sampling technique was purposive sampling method. The sample was obtained from 164 companies that have been tested for classical assumptions, namely the normality test, multicollinearity test, and heteroscedity test. Multiple linear regression data analysis method. The results showed that the level of financial difficulty, profitability, and managerial ownership had an effect on conservative accounting while growth opportunities had no effect on accounting conservatism.
Board Characteristics of merger and acquisition Edi, Edi; Lestari, Lydia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2268

Abstract

This study examines the relationship between CEO reputation and buy and hold abnormal return. This research is useful for companies when determining strategies in mergers and acquisitions activities. This research will help companies to further improve the criteria in selecting CEOs and directors. CEOs and directors who are selected according to the criteria, the company will get good corporate governance and will get a lot of strategies, suggestions or opinions from the CEO and directors. The sample of this research is companies that are listed on the Indonesia Stock Exchange. This research is quantitative in nature using secondary data with purposive sampling technique on companies that carry out mergers and acquisitions in 2012 to 2021. The data analysis used is a hypothesis test through the SmartPLS 3 application. This study found that the composition of the board of directors, the size of the board of directors and the dominance of the CEO had no significant effect on buy and hold abnormal return. These results also find that the influence of outside directors and CEO reputation shows a significant effect on the relationship between buy and hold abnormal return.
Predicting financial distress in Indonesia property sector company Edi, Edi; Eilyn, Eilyn
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

Research bankruptcy predictions and financial distress is a topic that is always researched every year because it is important for the company, investors, creditors, etc. to find out whether the company is in a healthy condition in its finances and management. This study examines the impact of financial ratios and market ratios on a company’s financial distress. These research objectives are property sector companies listed on Indonesia Stock Exchange from 2016 to 2019.  The data analysis are using the e-views program to conduct descriptive statistical tests, outlier tests, and hypothesis tests. The results show that the liquidity ratio does not have a significant effect on financial distress, while the other three financial ratios such as productivity ratios, profitability ratios, and solvency ratios have a positive effect on financial difficulties. Market ratios such as the market value of equity and leverage do not have a significant effect on the level of financial difficulty. This research is also expected to help the company to find out its financial condition so that it can immediately overcome financial problems before bankruptcy occurs.
Pengaruh bantuan kredit usaha rakyat PT. Bank Syariah Indonesia tbk. kantor cabang pembantu peukan kota terhadap tingkat pendapatan usaha mikro kecil dan menengah Nazirah, Anna; Chairiyaton, Chairiyaton
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.v5i5.2391

Abstract

The existence of MSMEs is very useful to support or increase people's income. Therefore, it is important for the government to contribute properly in supporting and empowering MSMEs to be increased, one of which is financing support in the People's Business Credit program in Islamic banking, including at Bank Syariah Indonesia. This study aims to determine the effect of distribution of People's Business Credit on the income level of MSMEs. The population in this study amounted to 200 people and 67 people were taken as a sample using the slovin formula. This type of research uses a quantitative method, the analysis used is a simple regression test, t test, and the coefficient of determination using SPSS 25. The results of the research conducted show that the t-count value is 4.299 > t-table is 1.997 with a significance of 0.000 <0.05 thus Ho is rejected and Ha is accepted, meaning that KUR distribution has a positive and significant effect on the income level of MSMEs.
Dampak Pandemi COVID-19 Terhadap Harga Saham Syariah di Indonesia Yunianto, Bobby Verdi; Bahruddin, Yusra Muhammad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2506

Abstract

Since march 2020, COVID-19 pandemic has had several direct impacts on Indonesia, This led to a decrease in the value of each sector; In particular, the financial sector remains unaffected by the pandemic. COVID-19 is the main cause of this decline; This led to a decrease in the value of ICI in all sectors on the stock exchange. However, other sectors are helping to outlast others during the pandemic. Banking and financial institutions produce many successful sectors. This can be seen in the banking and financial industry, which is home to BRIS and BBTN. The purpose of this study is to consider the life of BRIS stocks during the pandemic. This will be done by analyzing how the public responds to Islamic stock investment during the PSBB social movement. From March to December, data was collected through qualitative methods because it came from Investing.com and the Indonesia Stock Exchange IDX. This is because of the lockdown that has been implemented so far. The results of this study show that BRIS and BBTN stocks can survive and increase stock prices highly during the COVID-19 Pandemic.
Pengaruh pertumbuhan ekonomi terhadap tingkat kemiskinan dengan pengangguran sebagai mediasi di Probolinggo Najib Putri, Rosidatul Halim; Yuliana, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2531

Abstract

The problem of poverty is experienced by various countries in the world, both developed countries and developing countries. Poverty is defined as a problem where people are unable to fulfill their needs. Indonesia is a country that has been experiencing poverty problems for a long time. The problem of poverty is influenced by various factors, such as people's income, unemployment, education, location, geography, gender, and environmental location. The purpose of this study was to measure the effect of economic growth on the level of poverty using the unemployment rate as a mediator in the city and district of Probolinggo. This study uses secondary data from BPS Kota and Probolinggo Regency with the variables of poverty, economic growth, and unemployment in 2014–2021 using the Sobel Test method, which utilizes SPSS version 16. The results of this study indicate that economic growth has no significant effect on the poverty rate. The unemployment rate has no significant effect on the poverty rate. And based on Sobel's analysis, it is known that the unemployment rate does not mediate the effect of economic growth on the poverty rate.
Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate Pertiwi, Jihan Citra; Oktavia, Reni; Amelia, Yunia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2534

Abstract

Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods influence the detection of fraud tendencies that exist in companies and to see a comparison of the most appropriate methods to be used as predictors. This type of research is quantitative and uses secondary data sources. The samples used were from 16 companies for 5 years, with statistical analysis using the SmartPLS statistical application. The results of this study are the Altman z-score, Beneish m-score, and Springate methods. has a positive and insignificant effect on detecting financial fraud in state-owned companies during 2015–2020.
Pengaruh luas lahan pertanian dan nilai realisasi proyek penanaman modal asing terhadap emisi gas rumah kaca di Kabupaten Batang Jawa Tengah Audia, Desinta; Raras Saputri, Nimas Alfiana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2544

Abstract

The continuous increase in greenhouse gas emissions has a negative impact on climate change. This study aims to determine the effect of agricultural land area and the realized value of foreign investment projects on greenhouse gas emissions as a result of the development of the Batang Integrated Industrial Estate (KITB). Industrial development and economic development are interrelated things. The many positive impacts caused by industrial development are not always realized because of the negative impacts. One of them is the emission of greenhouse gases. This is a quantitative study that employs multiple linear regression analysis with random effects. The results showed that the decrease in agricultural land by 36.8x and the increase in project realization value by 12x had an effect on increasing greenhouse gas emissions. The development of KITB has a positive impact on economic growth and reduces unemployment. However, attention to environmental management should also be implemented from the start of construction, so that the level of air pollution can always be controlled.
Pengaruh Sektor Transportasi Terhadap Investasi Asing dan Kualitas Udara di Indonesia (Wilayah Pulau Jawa) Aflediani Tokan, Megapuspa Marieta; Fitriani, Rizki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (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.v5i6.2584

Abstract

Indonesia is one of the developing countries that continues to develop in various sectors. In order for these activities to run, a very large budget is needed. The need for a large budget will directly or indirectly impact economic development in Indonesia. To overcome this, the government is trying to attract foreign investors to invest in Indonesia. Thus, economic activity in Indonesia can continue and meet the needs of the community. Although it has a positive effect, it also indirectly has a negative effect on air quality. This is because economic activity is supported by the transportation sector. Increased transportation activity will reduce air quality by increasing the number of vehicles with smoke and increasing the concentration of carbon dioxide and carbon monoxide in the air. This study aims to determine the effect of foreign investment and economic activity on air quality in Indonesia. The method used in this research is a literature study. Literature study is carried out by searching for articles from journals related to the topic under study. The results of the study show that an increase in foreign investment in Indonesia every period will increase economic activity and reduce air quality in Indonesia.

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