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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 penerapan anggaran berbasis kinerja, pengelolaan keuangan daerah, dan akuntabilitas publik terhadap kinerja keuangan pemerintah daerah Aldi Ramadhan, Muhammad; Hendratno , Hendratno
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

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Abstract

The purpose of this study is to determine the impact of performance-based budgeting, local financial management and public accountability practices in addressing government performance in the SKPD of Deli Serdang district in 2021. This research method uses quantitative methods. The population used in this study was SKPD personnel from the Delhi Serdang Regency government. The sample for this study consisted of 90 SKPD personnel or employees who were surveyed from 3 individuals per SKPD. Data collection techniques were performed using literature review and documentation. The processed data becomes the primary data. The analytical method used was multiple linear data regression using SPSS 23 software, and the results of this study demonstrate that the variable indicators tested influence local government performance. The variable indicators at issue are performance-based budgeting, local financial management, and public accountability. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.
Analisis partisipasi masyarakat dalam membayar pajak bumi dan bangunan di Kelurahan Warujayeng Kecamatan Tanjunganom Kabupaten Nganjuk Miladiah, Laili; Meirini, Dianita
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

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Abstract

It doesn’t matter whether it is a developed country, a developing country, or a developing country, the rapid development of the country never stops. Indonesia is one of the developing countries that keeps improving the development of the country. Development requires money, one of which comes as a result of people's aspirations: property taxes and building taxes. This study aims to analyze community participation in payment of land and building tax (PBB) in Warjayen Village, Tanjungganom District, Nganjuk District. The research method used is a qualitative method of descriptive research type. The results of this study show that community participation in Warjaen Village is sub-optimal. A factor that hinders the payment of property and building taxes is the lack of public awareness of their tax obligations due to lack of education and village government involvement. In other words, community engagement is not good because the level of communication, attitudes and responsibilities of tax officials are not optimal.
Efek moderasi komite pemantau manajemen risiko pada pengungkapan risiko terhadap kinerja bank Muafiki, Rifaatul; Ismiyanti, Fitri
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

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Abstract

This study aims to examine and analyze the effect of bank risk disclosure on bank performance and also test and analyze the moderation of the risk management monitoring committee on risk disclosure. In this study, 149 financial reports were used from banking companies listed on the IDX in 2016-2020. The research method used in this study uses multiple linear methods using data analysis techniques, descriptive statistical tests, and regression feasibility tests using the classical assumption test. The results of this study explain that risk disclosure has a significant positive effect on company performance because the wider the risks disclosed indicate that the company has succeeded in identifying risks properly, which means that the company has also prepared solutions and is also prepared to deal with risks that may occur within the company. Moderation of the risk monitoring management committee by disclosing risks to company performance has a significant positive effect; this is because the presence of a risk management monitoring committee will focus on the risks that may occur in the company and also monitor the company's activities comply with applicable laws and regulations to reduce investor doubts in investing at the company.
Evaluasi penerapan risk based internal audit pada PT. XYZ Aisyah, Namirah; Fatima, Eliza
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

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Abstract

This study aims to evaluate the implementation of Risk Based Internal Audit (RBIA) at PT ZYX, which conducted by SKAI to ensure the effectiveness of current internal control and provide recommendation required to increase the effectiveness of RBIA implementation. This study occurs in 2021 using study case qualitative approach through semi-structured interview. The result of analysis concludes that RBIA implementation by SKAI has not fully and comprehensively implemented. Therefore, several recommendations are provided to SKAI in order to improve the effectivity of RBIA implementation, such as to arrange standard audit, optimize of Audit Management System (AMS)’s utilization, conduct risk maturity assessment, and allocate audit internal resources.
Analisis faktor-faktor yang mendasari terjadinya manajemen laba Istiqomah, Putri; Nuswandari, Cahyani
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

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Abstract

The purpose of this research is to examine the underlying factors that contribute to the practice of earnings management. The present study employs earnings management as the dependent variable, while incorporating company size, managerial ownership, institutional ownership, profitability, and leverage as independent variables. The present research employs secondary data, specifically financial and annual reports of manufacturing firms that are publicly listed on the IDX, covering the timeframe of 2017-2020. The study employed a purposive sampling technique that involved the application of multiple criteria to select a sample of 199 participants. The employed methodology entails the utilization of multiple linear regression analysis. The findings indicate that earnings management is positively associated with profitability and leverage, while negatively associated with company size. The study found that institutional ownership and managerial ownership do not exert any significant impact on the practice of earnings management.
Pengaruh penerapan PSAK 73 terhadap kualitas laba Anisa, Ayu Nur; Yanti, Harti Budi
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

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Abstract

This study aims to analyze and conduct empirical tests on the application of PSAK 73 and its effect on the earnings quality of open entities on the Indonesian Stock Exchange (IDX). The study was carried out through a quantitative methodology. Then the data used in the study is secondary data adapted to the IDX. The population in this study is all public entities listed on the Indonesian Stock Exchange (IDX) in the 2019-2021 period, with a total of 102 companies with 306 units of analysis. The sampling methodology in this study used purposive sampling. The method of research in this study is multiple regression. The results of hypothesis testing in this study show that the results of the variables in PSAK 73, namely usufructuary assets and interest expense, have a positive effect on earnings quality. Meanwhile, rental liabilities harm earnings quality and depreciation expense has no significant impact on earnings quality.
Pengaruh penghargaan finansial, lingkungan keluarga, dan pertimbangan pasar kerja terhadap minat mahasiswa berkarir menjadi akuntan Yati, Yati; Br.Purba, Neni Marlina
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

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Abstract

The motivation for this study is these questions of imbalance in the number of students majoring in accounting with the number of certified public accountants in Batam City. The purpose of this research is to develop and anticipate problems related to the influence of the independent variables in the research on the dependent variable in the research. This study uses primary data with quantitative methods, namely by conducting a direct survey of the research population with the qualifications determined by the researcher. Then the survey results that have been obtained are processed using the SPSS version 20.0 application to generate useful information for drawing research conclusions and supporting/rejecting the theoretical basis that underlies this research. The results obtained from this study are that the independent research variables (financial rewards, family environment, and labor market considerations) partially and simultaneously influence students' interest in careers to become Certified Public Accountants. The conclusion in this study is that the researcher rejects h0 which states that the independent variables have no effect on the dependent variable, and accepts H1, H2, H3, and H4 which state that Independent variables partially or completely affect the dependent variable.
Pengaruh ukuran perusahaan, leverage dan modal kerja terhadap nilai perusahaan Syahzuni, Barlia Annis; Edwani, Vellin Meilandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Maximizing the value of the company is important for a company, because that means maximizing shareholder wealth which is in line with the company's main goals. The purpose of this study was to determine the effect of company size, Leverage and working capital on firm value in the basic materials industry sector from 2017 to 2021. The data source comes from the annual financial statements of companies listed on the IDX with a sampling technique using the appropriate purposive sampling method. with research criteria. The research period was taken for 5 years from 2017 to 2021 with a total sample data used of 60 data from 12 companies. The results of this study show that simultaneously firm size, Leverage and working capital have a significant effect on firm value. Partially, firm size, Leverage and working capital also have a significant effect on firm value.
Pengaruh kenaikan harga dan bahan bakar minyak bersubsidi terhadap pendapatan pelaku usaha angkutan kota Gelar Pratama, Andika; Paramudhita, H. Radea Respati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The increase in the selling price of fuel oil has had various impacts on many aspects, one of which is the transportation sector. City transportation business actors, who are one of the business actors in the transportation sector, are directly affected by the policy of increasing fuel prices. This study analyses the effect of rising fuel prices on the income of city transport business actors in the city of Bandung. The research method used is a quantitative method with primary data obtained from distributing questionnaires to 30 city transportation drivers at the Cicaheum Terminal in Bandung City. The results of the study indicate that there is a negative and significant influence of the increase in fuel prices on the income of city transport business actors in the city of Bandung. The results of multiple linear regression analysis found a significance value of 0.400 in the price increase variable and 0.000 in the subsidised fuel oil variable, so only subsidised fuel oil has a positive influence on the income of city transport business actors in the city of Bandung. The results of this study indicate that there are limitations experienced by urban transport business actors in the city of Bandung in running their businesses as city transport drivers as a result of rising fuel prices.
Pengaruh inflasi dan nilai tukar rupiah (kurs) terhadap net asset value reksadana syariah yang terdaftar di OJK periode 2012 - 2021 Delimah Pasaribu, Veta Lidya; Fadila, Muhammad Miftahul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The Effect of Inflation and Rupiah Exchange Rate (Exchange Rate) on Net Asset Value of Sharia Mutual Funds Registered at OJK for the Period January 2012-December 2021, Faculty of Economics and Business Pamulang University, South Tangerang 2022. This study aims to determine the Influence of Inflation and the Rupiah Exchange Rate (Exchange Rate) on the Net Asset Value of Sharia Mutual Funds Registered at OJK for the January 2012-December 2021 Period, either partially or jointly. This study uses quantitative methods and the data used are secondary data. The sample in this study used purposive sampling. The data analysis method used is multiple linear regression analysis, with analysis of the coefficient of determination (R2), t-test, and F-test. Multiple linear regression analysis produces the equation Y = -20,328 - 0.830 Inflation + 2.899 Exchange rate has obtained a coefficient of determination of 0.803 or 80.3% means the coefficient of determination of the net asset value variable is explained by the inflation variable and the rupiah exchange rate (exchange rate) of 80.3% while the remaining 19.7% is explained by other variables outside the study. The results of the t-test showed that the inflation variable (X1) is obtained with t count -10,443 > t table 1,98045 with sig 0.000 < 0.05 then Ho is rejected and Ha is accepted and the exchange rate variable (X2) with t count is 10,631 > t table 1 1,98045 with sig 0.000 <0.05 then Ho is rejected and Ha is accepted, then the inflation variable (X1) has a partial effect on the variable net asset value (Y) and the exchange rate variable (X2) has a partial effect on the net asset value (Y). The results of the F test showed that F counts 232.726 > F table 3.07 and a significance of 0.000 < 0.05, then Ho is rejected and Ha is accepted (Y).

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