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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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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 1,494 Documents

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KINERJA USAHA KOPERASI MELALUI PENDEKATAN TINGKAT KESEHATAN KAITANNYA DENGAN PENCIPTAAN VALUE OF FIRM Dasuki, Rima
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Savings and Loans Cooperative which is one of the Financial Institutions / Financing which is engaged in the financial services sector de facto has grown and developed rapidly throughout the archipelago and has a central and strategic position in supporting all productive sector productive economic activities. Considering the KSP / USP-Koperasi business activities, one of them is collecting public funds, of course, bringing the consequences that the management of KSP / USP-Koperasi must be handled in a healthy manner by considering the prudent principle. To safeguard and protect the level of public confidence in the KSP / USP-Koperasi from mismanagement or the possibility of possible deviations, KSP / USP-Koperasi or Regency / City Government must monitor and apply an Internal Control System (SPI) which must be implemented by KSP / USP-Koperasi itself on a regular basis. The health of the cooperative will greatly affect the value of the firm's co-operative and the benefits that the member will receive. This study is an early stage for conducting cooperative business performance research through health level approach in relation to the creation of value of firm and share holder equity, financed by Kemenristek Dikti fiscal year 2018.

PENGARUH NON PERPFORMING LOAN (NPL) DAN NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSET (ROA) BANK BJB PERIODE TAHUN 2013-2017 Nugraha, Heri; Iis, Komariah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial performance has become one of the considerations about the condition of a bank. Many factors affect the financial performance of a bank. Therefore, this study examines the effect of Non Performing Loan (NPL) and Net Interest Margin (NIM) of the Return On Asset ( ROA) in bank bjb 2013-2017. Data analysis method used is multiple linear regression analysis which is previously performed classical assumption, such as normality test, multicollinearity test, autocorrelation test, and heteroskedastisitas test. Hypothesis testing by using the F test and t test. The Results from this study indicates that NPL significant negative effect on ROA. NIM significant positive effect on ROA. The amount of determination degree test (Adjusted R Square) is equal to 0.793, that means the independent variable such as NPL and NIM have the impact on ROA of 79,3% . Meanwhile, the remaining 20,7% is explained by other variables outside the model of this study .

MODEL PEMBERDAYAAN USAHA MIKRO KECIL MENENGAH (UMKM) DALAM REVITALISASI KAMPUNG TEKSTIL L. Gaol, Denada; Rinny, Meidiyustiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to illustrate the model of Small Medium Enterprises (SMEs) empowerment in the revitalization of textile village in Cipadu Market. The market?s neighbourhood could be categorized as slum area and there are lacks of facilities and supporting infrastructure. This research uses quantitative approach, analysis descriptive of method, primary and secondary data, data collection technique through observation, interview, questionnaire, and literature study. Data analysis technique includes data collection, data reduction, data analysis, and make conclusions. The results of this study indicates that to make the model of empowerment of SMEs involves several related parties such as financial institution as fund provider, Board of Cooperatives and SMEs Tangerang City as regulator, local credit guarantee company (Jamkrida Banten) as guarantor of business capital loan of SMEs, the company is in charge of increasing knowledge and educating the SMEs to be more professional in running the business, and not less important, SMEs itself as the key in empowerment process should improve their own quality and skills in running the business until the target of revitalizing the textile village in the cluster industry and infrastructure improvements is achieved.

PENGARUH KINERJA KEUANGAN INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ardi Nupi Hasyim, Muhamad; Adam, Arfian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One important element in assessing a company is how investors believe that it will benefit from the company it is investing in. If the company succeeds in posting a large profit rate, it will motivate investors to invest in stocks, so that stock prices and stock demand will increase. This research is conducted by survey method to 50 manufacturing companies that have done the stock emission on Indonesia Stock Exchange. Technique of data collecting is done by indirect communication technique through instrument in the form of documentation study. This research was conducted from November 2016 and ended in November 2017. Data processing technique is done by Descriptive Analysis and Inferential Analysis that is Correlation Analysis and Regression with approach of analysis of variance (ANOVA). The results showed that: (1) The company's internal financial performance proportioned by its own return on equity (ROE) shows good condition, with an average of 12.17% per company, standard deviation of 14.24%; (2) Company Value measured by: (a) EMV (Equity Market Value) which is the product of P (Closing Price) x Qshares (Number of shares outstanding); (b) The book value of total debt (Debt); and (c) The book value of total assets (EBV), indicates good conditions, ie average 33.16%, standard deviation of 12.7%; (3) This hypothesis test shows ttable equal to 2,356 <tcount 5,402 (tcount> ttable) means that company's internal financial performance proportioned by return on equity (ROE) have positive and significant effect to firm value 37,8% although low but quite meaningful. The researcher suggested to pay attention to factors such as investment policy and dividend policy, because it is strongly believed to affect the increase of stock price, therefore it is proven that firm value to firm's internal financial performance proportioned by return on equity ROE) have a positive and significant effect.

PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY Meiyanti, Fajar; Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5% error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.

PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.

PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), KAPASITAS KERJA KOPERASI, DAN JUMLAH KREDIT TERHADAP KINERJA KEUANGAN KOPERASI Kharisma Genta, Franklin; Nababan, Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In conducting its business, the cooperative requires sufficient capital to support its business as credit unions and business cooperatives.  In Indonesia, the support of the private banking is difficult to obtain because the private banking rarely focuses on the development of cooperatives. Bank Mandiri as a State Owned Enterprises have Mandiri Cooperative Credit Products, under the working units of the Partnership and Community Development (CSR) Bank Mandiri. Programs that are already established as quickly as possible is expected to have a positive effect on cooperatives, in particular on improving its financial performance. This study aims to determine the effect the competence of human resources (HR) (x1), the capacity of cooperative work (x2), and the number of credits (x3) on the financial performance of cooperatives (y) . Indicator used in measuring the financial performance of cooperative seen from the ratio of the activity, liquidity ratios and solvency ratios. The third of the ratio calculation results obtained 56.6% of the 30 samples cooperative has a standard financial ratios under the cooperative health assessment and presumably influence of variable x jointly against the results of the calculation of the variable y. From the results of research using questionnaires given to 30 cooperatives credit recipients and results of a calculation using the software Statistical Package for the Social Sciences (SPSS), indicates that the variable x1 affect the variable y by 87.9%, x2 variables affect the variable y by 68,3%, and variable x3 affect the variable y by 54.5%. Where the variable x1 namely HR competencies possessed great influence on the financial performance of cooperatives.

PERANCANGAN LAPORAN KEUANGAN BERBASIS ONLINE DALAM RANGKA PENINGKATAN USAHA TAHU GORENG DI WILAYAH SUMEDANG JAWA BARAT Arifin, Agus; Tusholihah, Mardiyah; Sanubari, Sari; Mardi, Rizqo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Technology is growing very rapidly which affects various fields of profession, especially in the field of Micro, Small and Medium Enterprises. Micro, Small and Medium Enterprises are one of the drivers of the nation's economy that are proven to be resistant to various economic crisis shocks. The basic problem of SMEs managers is the lack of knowledge about accounting and the making of accountable financial report formats. The purpose of this study is to design an Android-based Micro, Small and Medium Enterprises accounting application system that supports MSMEs to increase business and produce financial reports that meet accounting standards in accordance with SAK EMKM (Micro Small and Medium Entity Financial Accounting Standards). The Accounting Application System contains accounting applications for MSMEs that can compile accountable financial reports that can be learned based on android so that they can be accessed anytime and anywhere in order to increase the business of the people in the Sumedang area of ??West Java.

PENGARUH IFRS TERHADAP PERWUJUDAN BISNIS YANG SEHAT DI INDONESIA Setiajatnika, Eka; Sanubari, Sari; Inggit Yulinar, Ai; Nur Rahmawati, Astri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of accounting standards based on International Financial Reporting Standards (IFRS) on the realization of sound business in Indonesia by using benefits, the goals and advantages of IFRS itself, International Financial Reporting Standards (IFRS) are adopted standards, interpretations and frameworks. by an international accounting standards board (IASB) compiler body. Basically the business aims to seek profits or profits that are as large as possible, but a sound business requires more detailed and more open financial statements for both internal and external. The realization of a healthy business is projected with IFRS characters who are more transparent in making financial reports, strengthening informed economic accountability and contributing to economic efficiency by helping investors to identify a company and most importantly International Financial Reporting Standards (IFRS) is a global language where companies ( business) can be understood by the world market. Thus the business will progress significantly because it can enter the world capital market. The writing method used is a literature study where with this method we as authors seek information through books, journals, articles, thesis, laboratory manuals, theses, dissertations and other scientific works. All references are related to this paper and we have developed it so that there is a link between IFRS standards towards the realization of a healthy business in Indonesia. The results of our research prove that IFRS standards are capable of realizing a healthy and growing business globally. The conclusion of our research is that the benefits, objectives and characteristics of IFRS standards will be able to make businesses in Indonesia develop healthily and make the company easier to enter the world capitalmarket.

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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

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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