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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 1,422 Documents
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MANAGEMENT OF VILLAGE FUND ALLOCATION IN DEVELOPMENT IMPLEMENTATION IN OROBUA MARAMPAN VILLAGE, SESENAPADANG DISTRICT, MAMASA REGENCY Iskandar, Andi Arifuddin; Arniati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.056 KB) | DOI: 10.32670/fairvalue.v4i2.671

Abstract

The purpose of this study was to determine the effectiveness of village fund allocation in the implementation of development in Marampan Orobua Village, Sesenapadang District, Mamasa Regency. This study used a descriptive survey method. The data obtained in this study are primary data through filling out a questionnaire. The test used is the validity test, reliability test, and effectiveness test. The results showed that the Fund Allocation Management in the Implementation of Development in Marampan Orobua Village, Sesenapadang District, Mamasa Regency was effective with a percentage of 100%. The allocation of village funds seen in the context of planning, implementation and supervision for the community has been carried out well but has not been fully in accordance with the expectations of rural communities who want an increase in the budget and implementation of village development.
UPAYA MENINGKATKAN KINERJA PEGAWAI MELALUI KEPUASAN KERJA DAN KOMITMEN ORGANISASI: (Studi Pada Biro Umum Sekretariat Daerah Provinsi Banten) Kurnia, Noerma; Hidayatullah, Ade Syarief; Lutfi
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 | Full PDF (300.516 KB) | DOI: 10.32670/fairvalue.v4i5.675

Abstract

Organizations need to create a harmonious atmosphere at work, make employeesfeel valued in their work, provide employees with satisfaction with informationcirculating and other relationships in the organization. The problem in this researchis formulated how to carry out effective internal communication in order to improveemployee performance at the Banten Provincial Secretariat General Bureau whichis supported by strengthening job satisfaction and organizational commitment. Thepopulation in this study were employees at the General Bureau of the BantenProvincial Secretariat, amounting to 220 people consisting of 50 ASN and 170 NonASN employees with a total sample of 95 people through stratified randomsampling. Collecting data using a questionnaire which was analyzed by the SEMPLS method. The results of the study prove that internal communication has asignificant effect on organizational commitment, job satisfaction and employeeperformance. This study also proves that there is a significant effect of jobsatisfaction and organizational commitment on employee performance.
EFEK MODERASI KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN TAX AVOIDANCE DAN NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Indeks LQ45 periode 2015-2019) Wirianto, Dhani; Helmi Yazid; Agus Sholikhan Yulianto
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 | Full PDF (396.487 KB) | DOI: 10.32670/fairvalue.v4i5.680

Abstract

This study was conducted to review the relationship between firm value and tax behavior byincluding dividend policy and institutional ownership as moderating variables. The object ofresearch is the companies that are members of the LQ45 index for the 2015-2019 period witha total sample of 9 companies. Data analysis used descriptive analysis and verificationanalysis through the Moderated Regression Analysis (MRA) test. The results obtained thattax avoidance has no effect on firm value, dividend policy is proven to be a moderatingvariable that can weaken the relationship between tax avoidance and firm value, andinstitutional ownership cannot provide a moderating effect on the relationship between taxavoidance and firm value. This study suggests that LQ45 index companies increase theportion of the dividend policy given, so as to increase investor interest in the company'sshares, in addition to looking at the value of their profits. Further research is suggested toreturn to using institutional ownership as a moderating variable because in this study it wasfound to have the potential to be a moderating on firm value.
ANALISIS TINGKAT KESEHATAN KEUANGAN PADA PERUSAHAAN ASURANSI GO PUBLIC DI BURSA EFEK INDONESIA Putra, Klanisto Raka; Trisnaningsih, Sri
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 | Full PDF (426.046 KB) | DOI: 10.32670/fairvalue.v4i5.681

Abstract

The purpose of this study is to identify and understand the effect of Risk Based Capital(RBC), Investment Ratio, Claim Ratio, and Premium Growth Ratio on increasing premiumincome in insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This study uses quantitative research that refers to financial data and other datafrom IDX database and the company's official website to find out the company's financialstatements for 2016-2020. Data collection techniques using the method of documentationand literature study. The focus of this research is the level of financial soundness ofinsurance companies that go public on the IDX in 2016-2020. The results of this studyindicate that RBC and Premium Growth Ratio have a positive effect on increasingpremium income in insurance companies listed on the IDX in 2016-2020. While theInvestment Ratio (ROI) and claims ratio do not have a positive effect on increasingpremium income in insurance companies listed on the IDX in 2016-2020. Meanwhile,RBC, Investment Ratio (ROI), Claim Ratio, and Premium Growth have a simultaneouspositive effect on the increase in Premium Income in insurance companies listed on theIndonesia Stock Exchange (IDX) in 2016-2020.
KAPALLI’ SEBAGAI SEBUAH SKEMA ETIS SEORANG AUDITOR Wijorse, Baby Yuliandani; Tenriwaru; Hajering
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 | Full PDF (361.079 KB) | DOI: 10.32670/fairvalue.v4i5.682

Abstract

This study aims to describe the role of Kapalli' jekkong culture on auditor ethics indecision making. This study uses a descriptive qualitative approach. This researchis located at the Office of the Inspectorate of the Selayar Islands Regency. Theinformants in this study were 8 people consisting of 5 auditors and 3 principalsfrom Selayar backgrounds. This study uses primary data obtained throughinterviews and observations. Data were analyzed using descriptive analysismethod. The results showed that Kapalli' is one of the social rules of the Selayarpeople, which is used as a way for parents to educate their children, Kapalli' isbelieved to be able to shape character for the better, because Kapalli' candiscipline those who apply it, by implementing Kapalli' jekkong has shaped theauditor's character to behave honestly, fairly, trustworthy and responsible, therebymaintaining integrity, objectivity, confidentiality, competence and prudence as wellas professional behavior within the auditor..
SELEKSI SAHAM DENGAN MODEL CAPITAL ASSET PRICING MODEL (CAPM) Rakhman, Ani Rakhmanita; Nugraha; Maya Sari; Desy Tri Anggarini
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 | Full PDF (400.392 KB) | DOI: 10.32670/fairvalue.v4i5.686

Abstract

This research was motivated by the Covid-19 pandemic, where the pandemic had amajor influence on the condition of the Indonesian capital market. Investors arevery careful in deciding investments from the possibilities they will face. Thepurpose of this research is to select efficient property and consumer good stocksduring the COVID-19 pandemic by using the Capital Asset Pricing Model. Thisstudy uses a descriptive quantitative approach. The sample used is the monthlyshares of the largest property companies in Indonesia and food and beveragecompanies in the 2016 - 2020 period. The data used in this study is secondary datataken from the Indonesia Stock Exchange and Bank Indonesia. The results of thisstudy indicate that the 8 companies studied, 1 company is in an efficient conditionand 7 companies are in an inefficient condition. Investment decisions that must betaken during a pandemic require accuracy, sufficient knowledge, experience andbusiness instincts from investors in deciding which shares to buy, to sell, and tohold.
MULTIAKAD PADA LEMBAGA KEUANGAN SYARIAH KONTEMPORER: PRINSIP DAN PARAMETER KESYARI’AHANNYA Wibawa, Ginan; Muttaqin, Rizal; Sumaryana, Fitriana Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): 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.v3i1.691

Abstract

Prinsip dan parameter syariah dalam penerapan multiakad sangat penting diketahui, terutama bagi para pemangku kepentingan di lembaga keuangan syariah. Sebab, akad yang digunakan dalam lembaga keuangan syariah kontemporer lebih rumit dari yang sebelumnya dan produk serta layanan dalam keuangan syariah cenderung akan menggunakan lebih dari satu akad dalam satu transaksi (multiakad). Oleh karena itu, tujuan utama dari tulisan ini adalah untuk memberikan pemahaman yang tepat tentang konsep dan penerapan multiakad serta bagaimana multiakad dapat diterapkan dalam rangka pengembangan produk di lembaga keuangan syariah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif-kualitatif dengan studi dokumentasi dan kepustakaan yang berkaitan erat dengan objek kajian dan referensi lain yang berupa hasil penelitian sebelumnya dan teori-teori dari berbagai buku teks. Penelitian ini menemukan bahwa multiakad yang diterapkan di lembaga keuangan syariah mengalami tantangan dari sisi legitimasi syari’ah karena terdapat hadis yang melarang penggabungan beberapa akad dalam satu transaksi. Meskipun demikian, tulisan ini juga menemukan bahwa multiakad bisa diaplikasikan di lembaga keuangan syariah dengan mengikuti prinsip dan parameter syari’ah yang telah disepakati para ulama dalam menggabungkan beberapa akad tersebut
ANALISIS MANAJEMEN PERSEDIAAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY DAN REORDER POINT DALAM PENGENDALIAN PERSEDIAAN GAS LPG 3 KG PADA SPBE PT.BCP CIREBON Sanni El Randi, Tuti Ratnawati; Meirini, Dianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.375 KB) | DOI: 10.32670/fairvalue.v4i4.698

Abstract

Management accounting in inventory management is critical in determining theamount of inventory by company management. Demand rises and falls as a resultof public demand. When the price of 3 kg LPG gas rises due to increased publicdemand, it can cause a shortage of goods, resulting in price instability in themarket. The aim of this study was to determine the analysis of 3 kg LPG gasinventory management in determining the optimal quantity using the EconomicOrder Quantity (EOQ) method, determining the right Reorder Point (ROP),efficient total inventory-costs, and safety stock inventories in controlling thesupply of LPG gas at SPBE PT BCP Cirebon. This study utilized the descriptive qualitative research method with primary and secondary data sources. Theconclusion shows that (EOQ) and (ROP) methods are more effective and efficientif they can be applied to SPBE PT BCP. The average purchase quantity of themost optimal inventory EOQ method is 58,092 kg with a frequency of 184 timesper year, safety stock quantity is 102,900 kg, ROP will be conducting if theremaining inventory is 138,214 kg, and the total cost of inventory is more efficientat Rp. 61,037,316.6
CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE Hirawati, Heni; Giovanni, Axel; Sijabat, Yacobo
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 | Full PDF (235.997 KB) | DOI: 10.32670/fairvalue.v4i5.701

Abstract

The company's performance describes a company's financial condition that reflects work performance in a certain period. The company's performance is also determined by the ability to compete against other companies. The company's competitive ability can be improved through good corporate governance and utilising the company's intellectual capital. The change in management pattern from labour-based business to knowledge-based business has triggered the growing interest in intellectual capital disclosure. This study aims to provide empirical evidence regarding the role of intellectual capital and governance in explaining the variability of corporate financial performance. This study uses samples of 20 state-owned companies (BUMN) listed on the Indonesia Stock Exchange for 2015-2020. Analysis of research data with panel data regression using STATA. The results show that Corporate Governance and Intellectual Capital have no significant effect on the BUMN financial performance. In the control variables consisting of Leverage, Firm Size, and Company Age, only leverage influences the company's financial performance
PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN APLIKASI ZET ACCOUNTING PADA KAMPUNG SAYUR KLAMPOK PANDANARUM BLITAR Arfiq, Arfiq Safitri Ningsih; Dyah Pravitasari
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 | Full PDF (381.28 KB) | DOI: 10.32670/fairvalue.v4i5.708

Abstract

In the Kampung Sayur, in the Klampok Hamlet, Pandanarum Village, Blitar Regency, theyhave their own financial reports. The financial statements recorded are very simple. due tolack of knowledge of good financial reports, they only write income and expensetransactions. If the financial statement records are presented properly, it can help theKampung Sayur business in information needs for investors and increase capital in a bankto develop the vegetable village business. Therefore, this study aims to determine thebenefits of the financial application of zet accounting in an effort to improve the quality ofthe preparation of financial reports in the Kampung Sayur Klampok Pandanarum Blitar.The method used in this research is descriptive qualitative. Data collection techniques usedare observation, interviews with documentation. The research location is in the KampungSayur business, Klampok village, Pandanarum village, Sutojayan district, Blitar district.Financial reports that used to still use the manual method by hand written using paper orledgers. with the zet accounting application, it can help the preparation of good andcorrect financial reports for the Kampung Sayur. Profit/loss reports and changes in capitalwill be clearly visible and appear automatically after we enter transaction data that hasoccurred in a period.

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