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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 1,422 Documents

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PARTISIPASI PEREMPUAN RUMAH TANGGA NELAYAN DALAM SEKTOR USAHA MIKRO, KECIL DAN MENENGAH DI WILAYAH PESISIR TELUK KENDARI Sumiyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The aim of this study was to find out: Specifically the profile of women fishermenhouseholds in the coastal areas of Kendari Bay, West Kendari Subdistrict and to findout the impact of involvement of fishermen household women in the MSME sector(Micro, Small and Medium Enterprises) in the Kendari Bay Kendari District West. Thisstudy uses qualitative data as for the method used in this study is to use the method ofobservation, interviews / interviews, documentation and literature. While the dataanalysis technique uses data reduction methods, data display and data verification.From the results of this study it can be concluded that the lowest level of formal education of female fishermen households has only finished primary school, making thechoice of participation of respondents to work in the informal sector of Micro, Small andMedium Enterprises / MSMEs. Respondents who work in the MSME sector are themajority of the productive age group between the ages of 35 - 39 years. Although thereis no empowerment program in the form of entrepreneurship training from both theGovernment and Stakeholders, the respondents can be "self-empowered" due to theaccessibility of facilities and infrastructure that are easy and sufficient to support theireconomic activities. Respondent participation in the MSME sector because of thefamily's economic condition from the livelihood provided by the husband is still veryminimal to meet basic needs. With the participation of respondents working in theinformal MSME sector, it has increased family income. The increase in family incomehas a positive impact on the ability to fulfill basic needs of fishermen households in thecoastal areas of Kendari Bay, West Kendari sub-district

Analisis Proses Bisnis Peningkatan Layanan Sistem Jaringan Dokumentasi dan Infomasi Hukum Kabupaten/Kota di Daerah Provinsi Jawa Barat Menggunakan Metode Umpan Balik 360 Beny Ruhiman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The rapid flow of information, supported by the development of informationtechnology, requires the government to adapt to the current situation. JDIH'srole is not only to document regulations and to publish them, but to make effortsto disseminate legal information to the public. The purpose of this study is toanalyze the Business Process of Service Improvement for District/City LegalDocumentation and Information Network Systems in the Province of West JavaUsing the 360 Feedback Method. 360 Assessment is a method of evaluatingorganizational performance against its employees, self-assessment is carriedout from various directions starting from the top management, middlemanagement, peer (equal) and subordinate (subordinate). The results of thestudy show that the management of JDIH is in accordance with the standardsthat have been set so that it can help to simplify and harmonize regulations soas to avoid overlapping

IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING AS SOCIAL RESPONSIBILITY AT ASY SYIFA HUSADA TAKERAN CLINIC Saputri, Fathin Ekowati; Elva Nuraina; Elly Astuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine accounting treatment, including environmental budgets inenvironmental preservation and the implementation of environmental accounting associal responsibility at the Asy-Syifa Husada Clinic. In this study, we are applyingdescriptive qualitative research methods. Primary data sources. Data collectiontechniques in this study include interviews, documentation, and observation. This studyuses data analysis, namely, data reduction, verification, and display data. The resultsin this study that the Asy-Syifa Takeran Magetan clinic has implementedenvironmental accounting seen from the cost structure of the proposed environmentalcosts included in the operational cost component in the income statement. However,there are several elements of environmental costs that are not classified accordingly.

HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK Tanujaya, Kennardi; Anggreany, Elva
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

This study aims to determine the effect of the size of the board of directors on taxavoidance and also to expand the existing literature by examining the mediatingeffect of sustainability performance on the relationship between gender and taxavoidance in the Indonesian context. This study will examine all companies listed onthe Indonesia Stock Exchange that meet the criteria other than the financial sectorfrom 2016-2020. Tax avoidance which is the dependent variable is measured byCETR (Cash Effective Tax Rate) using partial least squares (PLS) software. Thesample used was 148 companies using a purposive sampling procedure. The resultsof this study indicate that the size of the board of directors has no significant effecton tax avoidance, gender diversity has a significant negative effect on tax avoidance,but with the inclusion of sustainability performance as a mediating variable in therelationship between gender diversity and tax avoidance, the results are notsignificant

PENGARUH AUDIT STRUCTURE, ORGANIZATIONAL CITIZENSHIP BEHAVIOUR, TASK COMPLEXITY, DAN ROLE CONFLICT TERHADAP KINERJA AUDITOR INTERNAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI Nurul Fadhilah Farid
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The problem examined in this study is how the influence of Audit Structure,Organizational Citizenship Behavior, Task Complexity, and Role Conflict on InternalAuditor Performance. The number of previous research results that are inconsistentmakes researchers redevelop this research by adding Job Satisfaction as a moderatingvariable. The purpose of this research is to be able to analyze and find empirical evidenceof the influence of all independent variables on the dependent variable under study. Thisresearch was conducted on two State Owned Enterprises engaged in services, namely PTPos Indonesia (Persero) and PT Kereta Api Indonesia (Persero) by involving internalauditors as respondents by distributing research questionnaires. The research methods used in this study are; descriptive statistics, instrument quality test, classic assumptiontest and hypothesis test. The results obtained from this study are the variable AuditStructure and Organizational Citizenship Behavior proven to have a positive effect onInternal Auditor Performance, whereas the variable Task Complexity and Role Conflictare proven to have a negative effect on Internal Auditor Performance. Meanwhile the JobSatisfaction variable that acts as a moderating variable in this study is proven as amoderating variable that strengthens the influence of Audit Structure and OrganizationalCitizenship Behavior on Internal Auditor Performance, but on the other hand weakensthe influence of Task Complexity and Role Conflict on Internal Auditor Performance

ANALISIS PERENCANAAN PEMBANGUNAN EKONOMI KABUPATEN KUTAI KARTANEGARA nur, ferdian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to identify potential and competitive sectors, shifts in economicstructure and economic development planning strategies in Kutai KartanegaraRegency. The data used in this study are Gross Regional Domestic Product (GDP)at Constant Prices in 2010 for East Kalimantan Province in 2010-2020 and datafor Gross Regional Domestic Product (GDP) at Constant Prices in 2010 in KutaiKartanegara Regency in 2010-2020. The analytical model used is KlassenTypology Analysis, Shift Share Analysis and SWOT Analysis. The results of this study are that between 2010-2020 of the 17 sectors of Kutai KartanegaraRegency, only the mining and quarrying sector is included in the depressed anduncompetitive sector. In the period 2010-2020 there has been a shift in theregional economic structure where the sectoral contribution to the shift in totalgrowth in GDP for the primary sector is 15.31 percent, the secondary sector is42.77 percent and the tertiary is 41.91 percent. The economic developmentplanning strategy that needs to be taken is the development of regional economiccenters based on the renewable sector and competitive superior commodities, thedevelopment of a digital and creative economic ecosystem in order to supportincreased production and added value as well as the competitiveness of leadingsectors, improving the quality of human and institutional resources communityeconomy, Development of integrated and equitable connectivity and infrastructuredevelopment, Increasing the competitiveness of regional investment as well asReformulation of investment design based on the downstream of natural resourcesand Strengthening integration between potential sectors and regions in the contextof increasing the strong local value chain.

PENGARUH KINERJA KEUANGAN DAN DEWAN KOMISARIS TERHADAP FINANCIAL DISTRESS Melati Napitupulu, Ravlecia; Suryandari, Dhini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study aims to determine the influence of WCTA, RETA, EBITTA, BVE / BVL and the board of commissioners on the possibility of financial distress in the company. The data analysis method uses descriptive statistical analysis and logistic regression analysis using the IBM SPSS Version 21 application. The population of this study is a coal mining sector company listed on the Indonesia Stock Exchange (IDX) in 2017-2020 which amounted to 26 companies. From 26 companies obtained a sample of 18 coal mining companies with 72 units of analysis. The sampling technique in this study used purposive sampling. The data is an annual report and financial statements published by companies registered with the IDX. The results of this study showed that WCTA, BVE/BVL, EBITTA had a negative and significant effect on financial distress. RETA had a positif and significant effect on financial distress and board of commissioners had no significant effect on financial distress. The conclusion of this study is WCTA, RETA, EBITTA has a negative and significant effect on financial distress, while BVE / BVL and the board of commissioners have no significant effect on financial distress. Keywords: Financial Distress, Financial Performance, Board of Commissioners, Springate Model

HUBUNGAN ANTARA PERTUMBUHAN EKONOMI DAN INFLASI TERHADAP TINGKAT PENGANGGURAN TERBUKA SERTA IMPILIKASINYA TERHADAP KEMISKINAN DI INDONESIA melindawati; Michael; Muhammad Awaluddin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the relationship between economic growth andinflation on the open unemployment rate and its implications for poverty inIndonesia based on the Phillips Curve approach and Okun's Law, whether thePhillips Curve Theory and Okun's Law apply in Indonesia. The Phillips curvestates that there is a relationship or trade off between the inflation rate and theunemployment rate. Okun's law states that there is a linear negativerelationship between unemployment and economic growth: a 1% increase in the unemployment rate will cause a decrease in economic growth by 2% or more,whereas a 1% increase in output will cause a decrease in the unemploymentrate of 1% or less. Based on the results of Granger causality for the case of theIndonesian economy during the period 2001-2020, it shows that there is notrade off relationship between inflation and open unemployment as depicted inthe Philips Curve. Furthermore, based on the difference version method ofOkun's law to obtain Okun's coefficient and Ordinary Least Square (OLS)analysis, it is known that there is no negative relationship betweenunemployment and the rate of economic growth in Indonesia during the period2001-2020 and vice versa. And based on time series regression analysis withthe lag distribution method, using the Koyck model, it is obtained that economicgrowth, inflation and open unemployment affect poverty in Indonesia

EVALUASI KINERJA PEMERINTAHAN DAERAH KOTA BATAM TAHUN ANGGARAN 2015 -2019 Liauwi, Sandelia; Agus Munandar
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

The research was to fulfilling the assignments, other than that also to analyseperformance of The Batam City’s Government through Their Financial Reports fromperiod of year 2015 until 2019. Evaluation of their performance will using financialratio analysing. And the results showed that decentralization analysis in average at43,92% and for financial autonomy at 81,31%. The research concluded thatperformance of The Batam City’s Government is good. But still need to increase therealization of Regional Original Revenue (PAD) for better result of decentralizationdegree.

TANTANGAN PENINGKATAN PENERAPAN SAK EMKM PADA UMKM DI BANYUWANGI Novilia Kareja; Nurul Alfiyah; Shinta Setiadevi
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

This study was conducted to describe the efforts that can be made to improve the application of SAK EMKM to SMEs in Banyuwangi. The current condition is that there is no financial recording and separation of financial management in the MSMEs. This research is qualitative research conducted with a descriptive approach. Identification of limitations in the application of SAK EMKM is explored and put forward to be able to determine a series of efforts that can be used to improve the application of SAK EMKM. Some ideas are presented as an illustration of the forms of efforts that can be made to increase the application of SAK EMKM and build a culture of financial reporting in MSMEs based on agency theory and signal theory. The culture of presenting financial reports and the application of SAK EMKM cannot be grown and developed without the participation and support of several related institutions and encouragement from SMEs themselves. The collaboration of each of these elements can encourage the emergence of a willingness to present financial reports to MSMEs based on SAK EMKM.

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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

Abstract

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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