Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

11 12 13 14 15

PENGARUH RASIO PROFITABILITAS, LIKUIDITAS, DAN PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTO YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Alethia Veritas Nico Artanto; 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

The tourism industry is making good profits and also has good fundamentals. However, inthe previous year it had decreased. However, the performance of stock prices is not directlyproportional to the achievement of profits. This study aims to determine the effect ofprofitability ratios, liquidity ratios, and market ratios on stock prices in tourism, hotel andrestaurant companies listed on the Indonesia Stock Exchange. The population in this studyare tourism companies, hotels and restaurants listed on the Indonesia Stock Exchange(IDX) as many as 20 companies. The sampling technique used is purposive samplingtechnique in order to obtain a sample of 13 companies based on predetermined criteria.The data analysis method used is multiple linear regression. Based on the results of thestudy indicate that profitability and liquidity do not contribute to changes in stock prices intourism companies, hotels, and restaurants listed on the Indonesia Stock Exchange (IDX).Meanwhile, the market ratio contributed to changes in the stock prices of tourism, hoteland restaurant companies listed on the Indonesia Stock Exchange for the 2016 – 2019period.

PENGARUH KESADARAN, SANKSI PERPAJAKAN, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK DENPASAR TIMUR Kadek Wulandari Laksmi P; Ni Wayan Lasmi
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

This study aims to determine the effect of awareness, tax sanctions, and modernization of the administrative system on individual taxpayer compliance during the Covid-19 pandemic at the East Denpasar Tax Service Office. This research is a research that uses a quantitative approach using a questionnaire as a tool to collect primary data from respondents. The population in this study is an effective and registered individual taxpayer, amounting to 52,417 while the sample used in this study amounted to 100 individual taxpayer respondents registered at the East Denpasar Tax Service Office with thetechnique Accidental Sampling where the sample was selected by chance with taking into account the predetermined criteria for individual taxpayer respondents. The data analysis technique used in this study is multiple linear regression techniques using the help of theapplication SPSS 23.0 for Windows. The results of this study show significant positive results, which means that awareness, tax sanctions, and the modernization of the tax administration system affect the level of compliance of each individual taxpayer during the Covid-19 pandemic.

PENGARUH KONDISI KEUANGAN PEMERINTAH KABUPATEN DAN KOTA TERHADAP KASUS COVID 19: STUDI EMPIRIS PADA PEMERINTAH DAERAH DI KALIMANTAN BARAT indriani, ika; Hendri Prasetyo; Agus Widodo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The analysis of financial conditions aims to provide an overview of the ability of the regions to carry out their duties and functions in order to realize the country's goals in the midst of the COVID-19 pandemic. The COVID-19 pandemic is a new challenge for local governments in realizing the country's goals. The COVID-19 pandemic will have a direct impact on regional financial management and the implementation of regional programs. this study uses a descriptive quantitative approach with secondary data in the form of a 2010-2019 budget realization report. The results showed that the financial condition of the district and city governments in West Kalimantan was in fairly good condition during 2010 to 2019. The solvency of the government budget was in good condition with a ratio value of 1.2015; 1,2013; 2.1793; and 1.0128. The government's financial independence is in low condition due to being vulnerable to other funding sources, as indicated by the ratio values of 0.0597 and 0.0600. The solvency of services is in good condition with the total budget and capital expenditures that can finance the provision of public services of Rp3.072.878 and Rp705.509, respectively. Simultaneously, financial conditions have a significant effect on COVID-19 cases in local government in West Kalimantan. partially the ratio of budget solvency, financial independence, and solvency of local government services have an effect on the covid 19 case.

EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA GAMPONG (APBG) DALAM KONSEP REINVENTING GOVERNMENT Najah, Nailun; Alisman
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

This study aims to determine the effectiveness of APBG management in the concept of reinventing government. The research design used is descriptive qualitative research with observation data collection methods. Researchers conducted direct observations at the village office in Pasi Pinang Village, conducted interviews with the village treasurer regarding APBG funds and conducted documentation. The research location is in Pasi Pinang Village, Meureubo District, West Aceh Regency. The results of the study show that the Pasi Pinang Village Government has started to implement the concept of Reinventing Government as evidenced by the existence of village-owned businesses and village assets managed by BUMG as one of the Village's Original Income (PAG). The PAG in 2019 that the village received was very effective (100%) with an income of IDR 56,375,000, exceeding the target stated in the APBG of IDR 36,000,000. In 2020 PAG was less effective (69%) because it decreased by Rp. 24,700,000 so it did not reach the target set by the APBG of Rp. 36,000,000. The stipulation of a Governor's Regulation (Pergub) regarding the prohibition of gampong business results in the form of the distribution of Galian C and also the farm shop business is the cause of the decline in income and the village is experiencing bankruptcy from the gampong business in the form of buying and selling activities on the farming business. People often complain about income that does not match their capital so that the results from these efforts are not given to BUMG. Therefore, in 2020 the business will no longer be a village business

DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN : STUDI PADA PERUSAHAAN MANUFAKTUR Nanda, Ulfa Luthfia; Desiana, Desiana; Wildan Dwi Dermawan
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

The establishment of the company, there is a negative impact, damage to nature. Theimpact of natural damage that has occurred has made the community demand thatthe company pay more attention to the damage. Corporate social responsibility orCSR is a form of balancing program between economic benefits and contributionsto the economy, society and the environment. Information on CSR activities is neededby the community to fulfill the right to feel safe, secure and prosperous. This studyaims to analyze the effect of the board of commissioners, gender diversity,profitability, leverage, company age on corporate social responsibility disclosure.The study population was all food and beverage sub-sector manufacturingcompanies listed on the Indonesia Stock Exchange during 2015-2017. This researchuses purposive sampling method. The results showed that gender diversity,profitability, leverage and company age did not have a significant effect oncorporate social responsibility disclosure, while the board of commisioners variables had a significant effect on corporate social responsibility disclosure. Thisresearch is expected to be an additional reference for accounting research,especially those related to corporate social responsibility disclosure. In addition,this research is expected to become a reference for companies in disclosingcorporate social responsibility.

WORK FAMILY CONFLICT DAN FAMILY WORK CONFLICT SEBAGAI ANTESEDEN DARI BURNOUT SERTA PENGARUHNYA TERHADAP JOB PERFORMANCE KARYAWAN KAP SE-SULAWESI DAN PAPUA Mardiana, Ana; Lukman; Tjiang Y. Suryady, Ardi; Limbunan, Excel
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

This study examines relationship of work family conflict and family work conflict as an antecedent of burnout and the affects to performance of Public Accountant who work at accounting firms in Sulawesi and Papua. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. Sampel of this study was public accountant who works in Sulawesi and Papua region. Data collection in this study was conducted using a survey method using a questionnaire against 73 employees from 15 public accounting firms throughout Sulawesi and Papua. The results of this study indicate that work family conflict and family work conflict as antecedents of burnout are not significantly related to job performance of Public Accountant who work at accounting firms in Sulawesi and Papua. In addition, the results of this study also identified a significant relationship between work family conflict on the burnout conditions of public accountant who work at accounting firms in the Sulawesi and Papua regions.

ANALISIS KESADARAN, KEJUJURAN DAN KEDISIPLINAN WAJIB PAJAK TERHADAP PENGHINDARAN PAJAK PADA KPP WONOCOLO SURABAYA Hama, Aloisius
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

The purpose of this study is to prove and test awareness, honesty and discipline have a simultaneous and partial effect on tax avoidance.The population in this study were individual taxpayers in Kepuh Sendan Village, Waru District, Sidoarjo Regency who were registered at the KPP Pratama Surabaya Wonocolo. The analysis technique used is multiple linear regression with hypothesis testing, model suitability test and t test.Based on the results of the analysis and testing that has been done, the following conclusions can be drawn: Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no simultaneous effect on tax avoidance. Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no partial effect on tax avoidance

PENGARUH RETRIBUSI PELAYANAN PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA METRO-LAMPUNG Suwarto; Ali, Karnila
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

In an effort to create regional independence, Regional Original Revenue is a very important factor, where PAD is the source of funds from the region itself. Government financing in carrying out government and development tasks always requires a reliable source of revenue. The purpose of this study was to determine the effectiveness of market service retribution in Metro City in 2019. To determine the contribution of market service retribution to Metro City's local revenue.This type of research is carried out using quantitative methods. Research is carried out at the Metro City Government or Metro City Revenue Service. The data obtained from the research results were then analyzed by quantitative descriptive analysis.Based on the results of research and data analysis that has been carried out, it can be concluded that: Revenue from market service retribution is effective in increasing Metro City PAD from 2019-2020. The market service levy has a large contribution to Metro City's Original Regional Revenue (PAD) from 2019 to 2020.

PELAKSANAAN TATA KELOLA PADA PT BPRS BOBATO LESTARI KOTA TIDORE KEPULAUAN Ruray, Titiek Arafiani; Majojo, Muhammad Yasin
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

The Islamic People's Financing Bank (BPRS) Bobato Lestari has recently grown, marked by the increasing number of customers and MSME empowerment programs as well as the variety of products offered by customers, this causes the implementation of Good Corporate Governance (GCG) at BPRS Bobato Lestari to become increasingly important.The purpose of this study was: to determine the implementation of Governance at the Bobato Lestari Sharia People's Financing Bank, Tidore Islands City. This study uses a qualitative research method with a case study/case study approach, and the information uses snowball sampling.The results of this study can be concluded that PT BPRS Bobato Lestari has implemented the five principles of Good Corporate Governance after the government issued a financial services authority regulation Number 24/POJK.03/2018 concerning Governance for Islamic People's Financing Banks.

PENGARUH KOMPENSASI TERDAHAP MOTIVASI KERJA PEGAWAI SAAT PANDEMI COVID-19 DI KANTOR KECAMATAN SERANG PANJANG SUBANG Setiani, Andini; Wardiani, Anita; Fatihah, Dian Candra
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

This observation intends to describe the effect of compensation on employee work motivation during the covid-19 pandemic in the Serangpanjang Subang District Office. The process in this research uses descriptive quantitative methods conducted through the collection of questionnaire data, and literature studies that have a close correlation classifying variable X and variable Y. The primary data in this study was obtained from a questionnaire whose assessment using the Likert scale was then completed statistically through the SPSS program version 26.0. Based on the assessment that has been conducted, obtained factual conclusions compensation for employee motivation has a large influence on the motivation of employees, this is known from the correlation coeffesien point of 0.624 (62.4%) which is at the interval of relationship level with strong categories. Then the results of the T hypothesis test stated that there was a compensatory influence on employee work motivation, namely the gain of a value of 4,370 Lebih dari 1,697 (thitung lebih dari ttabel), thus Ho was eliminated and Ha was recognized which means there is a considerable influence among compensation on employee work motivation, in addition to the determination of 0.389 thus compensation affects the performance of its employees by 38.9% while the rest is influenced by other factors. The advice that can be put forward is that the company should use this research as a thought material to improve compensation well and guide or give directions to employees

Page 13 of 143 | Total Record : 1422

11 12 13 14 15

Filter by Year

2018 2025

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): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 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. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 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. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : 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): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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