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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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Mengungkap realitas penghapusan piutang kedaluwarsa terhadap pajak bumi dan bangunan perdesaan dan perkotaan di Kabupaten Tanah Bumbu Yuyun Yuniar; Sarwani; Novika Rosari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3874

Abstract

This research aims to analyze the mechanism for writing off expired rural and urban land and building tax receivables in relation to available regulations, and the factors behind writing off expired rural and urban land and building tax receivables. The research method uses descriptive qualitative methods with a phenomenological approach. The research object was the Regional Work Unit, namely the Tanah Bumbu Regency Regional Revenue Agency, while the sample used a purposive sampling technique of 20 informants who came from the government's internal Regional and External Revenue Agency as well as elements of the village and community. The results of the research show that the Regional Revenue Agency of Tanah Bumbu Regency implemented the write-off of expired receivables for Rural and Urban Land and Building Tax to update receivables data aimed at fulfilling the accurate presentation of tax receivables data in reliable financial reports. The implication of the research is that regulations related to the mechanism for writing off expired receivables against PBB P2 will be used as a basis for guidance for other regional governments in implementing procedures for writing off expired receivables against PBB P2 to improve regional tax receivables data which is still considered waste data.
Pengaruh profitabilitas dan likuiditas terhadap peringkat obligasi Rahim, Fahreza Gadjali
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3893

Abstract

One form of funding that can be done by a company is by issuing bonds. This research was conducted with the aim of testing the significance of the influence of profitability and liquidity on bond ratings in the property, real estate and construction sectors. When investors are interested in buying bonds, there are several things they must pay attention to, one of which is the bond rating as a reference for the company's performance in paying its debts. The profitability bond rating is measured using the Return On Assets proxy, while liquidity is measured using the Current Ratio proxy and the rating agency used is PT Pefindo. Sampling was carried out by purposive sampling. The data analysis method uses multiple linear regression using Eviews 10. The research results simultaneously show that Profitability with the Return On Assets proxy has an effect and Liquidity with the Current Ratio proxy has an effect on bond ratings. Simultaneously Profitability and Liquidity influence bond ratings. So, it can be concluded that the higher the level of profitability and the lower the company's liquidity, the higher the bond rating will be.
Pengaruh strategi pengelolaan anggaran, investasi publik, dan manajemen keuangan publik dalam mewujudkan bonus demografis di Jawa Barat Lugina Handy, Viendy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3897

Abstract

The province of West Java is projected to see a demographic boost between the years 2015 and 2045. The concept of a demographic bonus refers to a situation in which the working-age population holds a significant majority within a certain population. This phenomenon may provide both advantageous and potentially detrimental implications for the region of West Java. The aim of this study is to present a comprehensive analysis of the impact of independent variables, such as public budget allocation strategies, public investment, and public financial management, on the dependent variable of Economic growth in West Java. The ultimate goal is to harness the demographic bonus in the region. The present study employs a quantitative methodology, using secondary data obtained from many sources. The findings of this research suggest that economic development is influenced by regional financial management techniques, public investment, and local government financial management. This study illustrates the substantial influence of the government in the allocation of budgets, with a focus on directing resources towards appropriate sectors. Additionally, public investment in infrastructure is identified as a key factor in facilitating community mobility. Furthermore, the effective management of finances is deemed critical in endeavors to bolster economic growth within the framework of the demographic bonus.
Pengaruh kompetensi sumber daya manusia, pengendalian internal, dan moralitas individu terhadap pencegahan fraud dana desa Kusumaningrum, Ratna; Wulandari, Ika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.3899

Abstract

Efforts to prevent fraud in the management of village funds are very important for village governments to maintain the sustainability of development and community welfare at the local level. For this reason, the village government can make efforts to prevent fraud that occurs within the village government. This study aims to recognize and test separately the impact of human resource competence, internal control, and individual morality on preventing village fund fraud. Sampling was done using the purposive sampling technique using several criteria, so 34 respondents were taken who met the criteria, including the village head, village secretary, and head of affairs. Hypotheses testing was carried out using multiple linear regression techniques. This study shows that human resource competence and individual morality have no significant effect on preventing village fund fraud. While internal control affects the prevention of village fund fraud, This study provides an understanding of internal control in an effort to increase the prevention of village fund fraud. This research emphasizes that solid internal control has a significant impact on maintaining the security and integrity of village finances.
Struktur kepemilikan, arus kas operasi, tingkat hutang dan volatilitas penjualan sebagai faktor penentu persistensi laba Mulya, Anissa Amalia; Andini, Prita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.4065

Abstract

It is important for investors to estimate the financial performance of the companies they invest in, with earnings sustainability as a key indicator. This study aims to explore the relationship between ownership structure, operating cash flow, debt level, and sales volatility and earnings sustainability in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange for the period 2020–2022. Using the purposive sampling method, 30 companies were selected as research samples. Data analysis was carried out through multiple linear regression using SPSS software. The results showed that operating cash flow significantly contributed to earnings sustainability. However, ownership structure, debt level, and sales volatility have no significant impact on earnings sustainability. The findings provide important insights for investors in planning their investments, highlighting the importance of paying attention to factors that affect corporate earnings sustainability in making investment decisions.
Analisa perilaku herding pada saham ipo emisi jumbo di bursa efek indonesia tahun 2021-2023 Zulhelfi, Zulhelfi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (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.v6i2.4162

Abstract

This research was conducted to observe herding behavior during the initial public offering (IPO) of stocks on the Indonesia Stock Exchange from 2021 to 2023. The listing and trading of stocks for the first time generally generate high interest among investors to participate in transactions, reflected in the high volume and frequency of trades in the initial trading days, along with significant stock price movements. The method employed in this study is employing Cross-Sectional Absolute Deviation (CSAD) to determine the dispersion of IPO stock returns. This dispersion is then analyzed concerning market returns through multiple linear regression analysis. To ensure the research reflects market transparency, avoiding elements of market manipulation and short-term speculation, only stocks with large issuance values (above Rp 500 billion) were included in the study, observing only the first three days of trading. The research findings indicate the absence of herding behavior among stocks with large issuances on the Indonesia Stock Exchange. This suggests that investors in the Indonesia Stock Exchange, during the observation period, made rational investment decisions and did not exhibit herding behavior, indicating that investors in the Indonesian capital market demonstrate rational behavior similar to other developed countries.
An Analysis of factors affecting local income of tourism sector in Bali Province Basuki, Agus Tri; Sugiarti, Mia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): 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.v6i3.4341

Abstract

This study aims to analyze the effect of the number of tourists, the number of hotel rooms, the number of restaurants and GRDP on Local Original Income (PAD) in Bali Province. The model used in this study used multiple regression with panel data. This study used 9 regencies/cities in Bali Province with time seris data from 2013-2022. The selected panel data regression model is the Random Effect Model. The results showed that the number of tourists, the number of hotel rooms, and the Gross Regional Domestic Product had a positive and significant effect on the Local Original Income in Bali Province, while the number of restaurants had no influence on the local original income. Bali is a very famous tourist area, so culinary tourism is very mushrooming around tourist attractions. However, the proliferation of culinary tourism has no impact on increasing PAD. So that local governments need to re-register taxpayers for restaurant and entertainment entrepreneurs who have not paid taxes, and re-register for taxpayers who have not been recorded.
Dividend policy, profitability, institutional ownership, firm size, corporate social responsibility on firm value Rahmawati, Alni; Sistafiani, Dian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): 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.v6i3.4347

Abstract

The purpose of this research is to examine and analyze the influence of dividend policy, profitability, institutional ownership, firm size, and Corporate Social Responsibility to firm value. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2015-2019. The data used in this study is secondary data in the form of annual financial statements. The sample was chosen by using purposive sampling method and obtained by 63 companies. The analytical method used in this study used multiple linear regression with E-Views 7.1 application tool. The result of the research shows that dividend policy has a significant positive effect on firm value, profitability has positive significant influence to the firm value, institutional ownership has positive significant influence to the firm value, firm size has significant positive influence to the firm value, and Corporate Social Responsibility (CSR) has significant negative influence to the firm value.
Sector public accountability performance measurement: The role of internal factors public sector and accountability as intervening Jatmiko, Bambang; Haya, Berliana Sofia; Laras, Titi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): 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.v6i3.4349

Abstract

This study examines the influence of leadership style, internal control, organizational culture, organization commitment, organizational performance with public Accountability as an intervening variable on Regional Apparatus Organizations in the Yogyakarta City Government. This study used a sampling method with purposive sampling based on specific criteria. The questionnaire collects the data with 121 respondents from 30 OPDs in the Yogyakarta City Government, which is then further analyzed based on multiple regression and path analysis using SPSS v 22 software application. The results of this study show that leadership style and internal control positively affect the performance of local government organizations. In contrast, the organizational culture and organizational commitment do not positively affect the performance of local government organizations. Thus, public Accountability has a positive effect on the performance of regional government organizations. In addithas leadership style and Internal Control have no positive impact on the performance of local government organizations through public Accountability. In the end, organizational culture and organizational commitment positively affect the performance of local government organizations through public Accountability.
Jejak pengusaha wanita: Tinjauan bibliometrik di seluruh dunia Noor Wahid, Nisa; Firmansyah, Irman; Andriani , R. Neneng Rina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): 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.v6i3.4357

Abstract

This research analyzes trends in scientific publications regarding women entrepreneurs in different countries using a bibliometric approach. By collecting and analyzing publication data from various sources, this research identifies changes and developments in research on women entrepreneurs over time. Key findings include an increase in the number of scientific publications related to women entrepreneurs over time, with a shift in focus from social and cultural aspects towards multidisciplinary analyses involving economic, business, gender, and innovation aspects. The results of the analysis also reveal that women entrepreneurs have a significant impact in various economic sectors, bringing innovation and leadership that contribute to the growth of businesses and society as a whole. These findings have important implications for business practitioners, policymakers, and academics in understanding the challenges and opportunities faced by women entrepreneurs. This research contributes to our understanding of the important role of women entrepreneurs in the global economy and encourages further research to deepen our understanding of the impact of technology and other aspects affecting women entrepreneurs in a sustainable context.

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