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 1,454 Documents
 138   139   140   141   142 
Analisis pengendalian dan pengelolaan kas kecil dalam efisiensi penggunaan dana konsumsi rapat di Perusahaan Geothermal Energy Putri, Alfiyyah Deka; Wijayanti, Rini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (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.v7i2.4926

Abstract

This research aims to determine the analysis of control and management of petty cash in the efficient use of meeting consumption funds in Geothermal Energy Companies. This research uses a qualitative descriptive method. The techniques used in collecting data in this research include observation, interviews and documentation directly with the Geothermal Energy Company. The results of this research show that control and management in Efficiency is not running well. Based on the results of observations and interviews with 20 sources, Control and Management in Efficient Use of Meeting Consumption Funds is still very low seen from the level of overbudget use of petty cash.
Analisis efektivitas penerapan software accurate online dalam penyajian data laporan keuangan di PT. Jordan Beauty Products Nilvia, Ury; Wijayanti, Rini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (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.v7i2.4928

Abstract

This research aims to analyze the effectiveness of implementing Accurate Online software in presenting financial reports at PT. Jordan Beauty Products. Previously, the company used Microsoft Excel which was considered less efficient and often caused recording errors. Accurate Online was chosen to increase efficiency, accuracy and quality of financial reporting. This research uses a qualitative method with a case study approach. Data was obtained through in-depth interviews, observation and document analysis. The research results show that Accurate Online provides time efficiency of up to 40%, increases report accuracy, and makes tax and inventory management easier. The real-time feature allows management to monitor finances at any time. In conclusion, Accurate Online is effective in improving the quality of financial reports and is relevant to be applied to similar companies.
Pengaruh indeks harga saham gabungan dan suku bunga terhadap cryptocurrency Rizaldy Insan Baihaqqy, Mochammad; Hidayat, Udin; Prasetyo, Yoyok
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (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: 10.55904/cb3kzt16

Abstract

Cryptocurrency has become very popular among Indonesian people with a very significant increase in 2020. This is an interesting phenomenon to study, because Cryptocurrency in the form of bitcoin still does not have clear legality in 2020. Various previous studies have shown a relationship between the composite stock price index (IHSG) and interest rates with Cryptocurrency. This study uses a quantitative approach with an empirical method using 2020 research data. The results of the study show that the influence of IHSG and interest rates on cryptocurrency is different. IHSG has a positive effect, meaning that the higher the IHSG, the higher the Cryptocurrency. Meanwhile, the lower the interest rate, the higher the Cryptocurrency. This indicates consistency that IHSG and interest rates have an effect on Cryptocurrency in Indonesia.
Natura tax di Indonesia ditinjau dari aspek sosiologi hukum dan dampaknya terhadap pengelolaan perpajakan Mahpudin, Endang; Hidayat, Udin; Nurdiana, Mardi; Hasyim, Abdul; Purwaji, Ade; Hidayat, Anwar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (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

Abstract

This article analyzes the application of tax on the provision of natura from the employer to employee in the aspect of legal sociology, so that it can be seen how the application of tax regulations for taxpayers. Through normative juridical analysis, the legal framework and tax provisions are analyzed based on references to the enactment of the in-kind tax. The author comes to the conclusion that tax provisions can change how the society would behave, especially taxpayers in carrying out their taxation, because taxpayers will try to carry out their obligations efficiently and avoid larger payments, thus it can also have an impact on how taxpayers carry out tax management in accordance with applicable regulations.
Peran sistem informasi akuntansi dalam rangka meningkatkan kinerja karyawan divisi purchasing di PT Semen Indonesia Distributor Febyanti, Alfiana; Suwarno, Suwarno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (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.v7i2.4956

Abstract

This study aims to analyze the impact of the Accounting Information System (AIS) on the performance of employees in the purchasing division at PT Semen Indonesia Distributor. Using the Technology Acceptance Model (TAM) approach, the study identifies that perceptions of the ease of use and usefulness of AIS significantly contribute to improving efficiency, speed, and accuracy in work processes. Data were collected through a questionnaire and analyzed using the Partial Least Squares (PLS) method. The results indicate that AIS positively impacts employee performance, contributing 93.4% to the variability in performance. The effective implementation of AIS reduces manual errors, accelerates decision-making, and enhances inter-departmental collaboration. This study recommends employee training, increased automation, and better integration between departments to maximize the benefits of AIS.
Implementasi Saham Syariah dalam Investasi Sukuk dan Dampaknya terhadap pertumbuhan ekonomi Judi Ichwan; Nugraha, Adhi; Jaya, Hendra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 | DOI: 10.55904/yje6wv73

Abstract

The purpose of this study is to study and determine the effect of Islamic stocks, Islamic bonds (Sukuk) and Islamic mutual funds on economic growth in Indonesia for the 2019-2021 period. In 2020, the coronavirus, which is the forerunner of the Covid-19 pandemic, began to enter Indonesian territory, as a result of the pandemic the economic sector in Indonesia declined dramatically. Islamic stocks, Islamic mutual funds and sukuk are of course also affected by the impact of the pandemic, therefore the authors are interested in examining the effect of Islamic stocks, Islamic bonds (Sukuk) and Islamic mutual funds on economic growth in Indonesia for the 2019-2021 period. This study takes a population from data that has been obtained from the publications of the Financial Services Authority (OJK) and the Central Statistics Agency (BPS). The approach used in this research is a quantitative approach with multiple linear regression analysis. The type of data used in this study is secondary data, namely time series data that has been published in the 2019-2021 period.
Persepsi Masyarakat terhadap Kualitas Layanan Bank Syariah: Studi Kasus di Kota Bandung Nugraha, Adhi; Hendi Fauzi; Sofi Abdurazzaq
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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: 10.55904/9jersk59

Abstract

Islamic banks have become an important part of the financial system in Indonesia, offering services based on sharia principles. However, public perception of the quality of Islamic bank services at the local level, such as in Bandung City, is still a topic that requires further research. This study aims to measure people's perceptions of the quality of Islamic bank services in Bandung City using quantitative research methods. Data was collected through a survey using questionnaires distributed to 300 respondents. Analysis was conducted using descriptive statistical methods and multiple linear regression to evaluate the relationship between service quality dimensions (tangible, reliability, responsiveness, assurance, and empathy) and customer satisfaction. The results showed that assurance and empathy dimensions have the most significant influence on public perception. This study provides practical recommendations for Islamic banks to improve their service quality.
Analisis Perbandingan Efisiensi Operasional antara Bank Syariah dan Bank Konvensional Judi Ichwan; Dewi Safitri; Hendi Fauzi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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: 10.55904/e1f7k150

Abstract

This study analyzes the difference in operational efficiency between Islamic and conventional banks in Indonesia using the BOPO ratio from financial statement data for the period 2017-2022. The results show that the average BOPO of Islamic banks is higher, reflecting lower operational efficiency compared to conventional banks. However, the operational efficiency of Islamic banks shows a significant improvement trend. Factors such as economies of scale, financing risk, and digital technology affect the efficiency of both types of banks. Conventional banks are more efficient due to economies of scale and established infrastructure. This study recommends strengthening technology, cost efficiency, and product innovation to improve the competitiveness of the banking industry in Indonesia.
Analisis Pengaruh Ekonomi Makro terhadap Pertumbuhan Pembiayaan Syariah di Indonesia Dewi Safitri; Sofi Abdurazzaq; Hendi Fauzi
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: 10.55904/hd2wc885

Abstract

This article aims to analyze the influence of macroeconomic variables on the growth of Islamic financing in Indonesia. The growing Islamic financing in Indonesia's financial sector requires a deeper understanding of the macroeconomic factors that influence its performance. This study uses a quantitative approach with regression analysis to identify the relationship between inflation, interest rates, exchange rates, and gross domestic product (GDP) on the growth of Islamic financing. The data used in this study are sourced from the Central Bureau of Statistics (BPS) and the Financial Services Authority (OJK) in the period 2010 to 2023. The results of this study are expected to provide insights for policy makers and financial practitioners in managing Islamic financing in Indonesia.
Pengaruh Pembiayaan Murabahah terhadap Kinerja Keuangan Bank Syariah di Indonesia Nugraha, Adhi; Jaya, Hendra; Judi Ichwan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (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: 10.55904/7q6c9734

Abstract

This study aims to analyze the impact of murabahah financing on the financial performance of Islamic banks in Indonesia. Murabahah financing is one of the main products of Islamic banks, contributing significantly to overall financing. Financial performance is measured using profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were obtained from the financial statements of Islamic banks registered with the Financial Services Authority (OJK) during the 2017–2022 period. The results indicate that murabahah financing has a significant positive effect on the financial performance of Islamic banks. These findings highlight the importance of optimizing murabahah financing to enhance the competitiveness of Islamic banks in Indonesia

Page 140 of 146 | Total Record : 1454

 138   139   140   141   142 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 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