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Muhamad Ardi Nupi Hasyim
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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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THE EFFECT FINANCIAL CONDITIONS ON COVID 19 CASE: FINANCIAL CONDITION OF LOCAL GOVERNMENT TO FACING COVID 19 PANDAMIC indriani, ika; Henri Prasetyo; Agus Widodo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (574.433 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.768

Abstract

The covid 19 pandemic is a new challenge for local governments in realizing the country's goals. The covid 19 pandemic will have a direct impact on regional financial management and the implementation of regional programs. this study uses a descriptive quantitative approach with secondary data in the form of a 2010-2019 budget realization report. The results showed that the financial condition of the district and city governments in West Kalimantan was in fairly good condition during 2010 to 2019. The solvency of the government budget was in good condition with a ratio value of 1.2015; 1,2013; 2.1793; and 1.0128. The government's financial independence is in low condition due to being vulnerable to other funding sources, as indicated by the ratio values ​​of 0.0597 and 0.0600. The solvency of services is in good condition with the total budget and capital expenditures that can finance the provision of public services of Rp3.072.878 and Rp705.509, respectively. Simultaneously, financial conditions have a significant effect on covid 19 cases in local government in West Kalimantan. partially the ratio of budget solvency, financial independence, and solvency of local government services have an effect on the covid 19 case.
ANALISIS DETERMINAN KUALITAS PELAPORAN KEUANGAN PERUSAHAAN NON JASA KEUANGAN DI BURSA EFEK INDONESIA Digdowiseiso, Kumba; Subiyanto, Bambang; Fahlevi Lubis, Reza
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 | Full PDF (386.026 KB) | DOI: 10.32670/fairvalue.v4i6.771

Abstract

This study aims to analyze the determinants that affect the quality of financial reporting, which constitutes leverage, company size, cash flow volatility, sales volatility, company operating cycle, loss proportion, intangible asset intensity, and capital intensity. We used the WarpPLS 7.0 program in analyzing the secondary data. The sample in this study were non-financial service companies selected through the purposive sampling technique in the period 2015-2019. The research method used is the descriptive quantitative method with regression analysis. The research results showed that leverage, company size, and capital intensity had a significant and positive effect on the quality of financial reporting. Meanwhile, the operating cycle, the proportion of losses, and the intensity of intangible assets had a significant and negative effect on financial reporting quality. However, cash flow volatility and sales volatility produced an insignificant effect on the quality of financial reporting.
KETERLIBATAN WANITA PADA PERKEMBANGAN KINERJA PERUSAHAAN DENGAN KEKUATAN KELUARGA SEBAGAI VARIABEL MODERATING DI INDONESIA Ivone Ivone; Dewi, Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (356.489 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.779

Abstract

Firm performance is one of the measurement to measure how effective the management in a company. This study wants to examine whether female involvement and family power can effect firm performance. The purpose of the study is to analyze whether family power can moderate female involvement to firm performance. The sample of this study is all of the family business which listed in the Bursa Efek Indonesia from 2016 until 2020. Total data being used which fits the requirements are 940 data which includes 188 companies each year. This study uses linear regression analysis and for the program being used to test the variables are Statistical Package for Social Sciences (SPSS) dan E-views. The result shows that family power doesn’t moderate female involvement to firm performance.
PENGARUH UKURAN PERUSAHAAN, KONSERVATISME AKUNTANSI, DAN KARAKTER EKSEKUTIF TERHADAP MANAJEMEN PAJAK Tanjung, Feby Anggraeni
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.013 KB) | DOI: 10.32670/fairvalue.v1i1.785

Abstract

This study aims to test empirically the effect of the independent variable on thevariabel dependent variable. In this study, the independent variable is firm size,accounting conservatism, and executive character, while the dependentvariable is tax management as measured by the Effective Tax Rate (ETR). Thepopulation of this study uses mining companies listed on the Indonesia StockExchange (BEI) in 2016-2019. The method used was purposive sampling withcertain criteria, which resulted in a sample of 45 data samples. The type of dataused is secondary data. The data analysis used descriptive statistic, classicassumption test, multiple regression analysis, and hypothesis testing usingSPSS 25 software. The results of this study indicate that firm size andaccounting conservatism have no effect on tax management, while executivecharacter has an effect on tax management.
RELASI KEKUASAAN ANTARA PEMERINTAH DAERAH DENGAN KERAJAAN GOWA DALAM MELESTARIKAN DAN MENGOPTIMALKAN NILAI BUDAYA DI KABUPATEN GOWA Sri Sumarni Sjahril; Gustiana Kambo; Muhammad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.13 KB) | DOI: 10.32670/fairvalue.v2i1.786

Abstract

This research aims to of find out the power-relationship between the Government of theGowa Regency and the Kingdom of Gowa in preserving and optimizing the value ofculture in Gowa Regency. This research uses a qualitative method with a descriptiveapproach. The data used in this research is was primary data obtained from interviewsand secondary data collected through library study and documentation. The method ofdata analysis used descriptive method obtained from the interviews based on thetheoretical framework used in this research the theory used was the concept of Politicalpower. The research results show that The unequal power relationship created regionalgovernment's dominance in the management and strengthening of cultural values byissuing the regional customary institution regional regulation of Gowa Regency Number5 Year 2016 and placing the Regents as the Chairman of the regional customaryinstitution who runs the function and role of Sombayya. This makes the royal descendentno longer able to run the function and role of the Sombayya in preserving the culturalvalues of Gowa Regency.
Analisis Sistem Akuntansi Penggajian Pada Koperasi Petani Tebu Rakyat Sari Rosan Kab. Mojokerto Azizah Siska Apriliana; Dyah Pravitasari
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 | Full PDF (161.485 KB) | DOI: 10.32670/fairvalue.v4i6.788

Abstract

The purpose of this study was to determine the Payroll Accounting System in the Sugarcane Farmers Cooperative Sari Rosan Kab. Mojokerto. The research method used in this research is descriptive qualitative. Data collection techniques with the method of observation, interviews, and documentation. The results showed that the Sugar Cane Farmers Cooperative Sari Rosan Kab. Mojokerto has an analysis of the payroll accounting system applied. The implementation of the payroll accounting system carried out by the company can be seen from the preparation of the organization that has involved all parts of both subordinates and superiors. Meanwhile, when viewed from the organizational structure, the company has given authority and responsibility to every part of the organization.
DAMPAK PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP PROFITABILITAS PERUSAHAAN Syahzuni, Barlia Annis; Shienny Florencia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (396.31 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.789

Abstract

The purposes of this research are to examine (1) the influence of Corporate Social Responsibility disclosure to ROA (2) the influence of Corporate Social Responsibility disclosure to ROE, (3) the influence of Corporate Social Responsibility disclosure to EPS of conventional banks companies listed on the Indonesia Stock Exchange during 2017 – 2019 period. The Corporate Social Responsibility disclosure is measured by CSR Indexes based on Global Reporting Initiative 4th generation (G4). Profitability is measured by ROA, ROE, and EPS. The population used in this study are all companies in the banking industry listed on the Indonesia Stock Exchange in the 2017-2019 period. The sample used is banking companies that disclose Corporate Social Responsibility in 2017 to 2019 using the purposive sampling method. There are 18 companies that meet the criteria as research samples.
ANALISIS TEORI FRAUD PENTAGON S.C.O.R.E METHOD DALAM MENDETEKSI FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN Lina, Claudia Angelina; Christian, Natalis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (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

Abstract

This research’s aim to analyze factors affect fraud of the company's financial statements on the pentagon's fraud theory S.C.O.R.E Method in order to prevent fraud of financial statements occur. In the theory of S.C.O.R.E Method consists of independent variables in the form of Stimulus, Capability, Opportunity, Rationalization, and Ego. Financial statement detection tool used in this study is F-Score. Sample Detection of fraud in financial statements of Go Public companies which not operate in the property, real estate, finance and construction fields registered in IDX with 2014-2020 period, as rupiah currency. Quantitative data sources are used in detecting fraud against a company's financial statements and are tested using the SPSS version 25 application and Eviews version 10. The results of the study resulted in data that Stimulus, Capabily, and Ego variables had a positive significant on financial statement fraud. Opportunity variable has a znegative significant influence on financial statement fraud. Variable that not significant influence on financial statement fraud is Rationalization variable.
COVID-19 MENGGUNCANG PERUSAHAAN BATUBARA DI BEI: EKSPLORASI PERAN LEADERSHIP CEO DAN IN/EX COMPANY ENVIRONMENT Iswahyudi; Suyanto; Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 | Full PDF (506.022 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.793

Abstract

The Indonesian government has taken numerous measures to respond the COVID19 pandemic. This policy was taken caused the stock market slowed down of coal mining companies on IDX due to COVID-19 pandemic. This study aims to examine the impact of the COVID-19 on stock return as measured by leaderships CEO (SIM and SGM), company performance (DER, ROA and EPS), technical factors (IIA) and dividend policy as moderation. This research use quantitative method and data analysis was conducted by moderated regression analysis (MRA). Based on 17 samples, it shows that directly only the DER, ROA and IIA variables have significant on stock return, while the SIM, SGM and EPS variables have no significant on stock return. indirectly the DER variable which is moderated by dividend policy has significant on stock return or means that the dividend policy strengthens the relationship between DER and the stock return (quasi moderation).
PENGARUH BUDAYA PERUSAHAAN PT. X TERHADAP KUALITAS PELAYANAN KEFARMASIAN YANG MEMILIKI DAMPAK KEPADA KEPUASAN DAN LOYALITAS PELANGGAN APOTEK UNIT BISNIS DEPOK PT. X Isti’anah Al-Fikriyah D; Sahat Saragi; Aritonang
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 (559.706 KB) | DOI: 10.32670/fairvalue.v4i4.794

Abstract

Companies that have interactions between customers and employees, especiallyemployees who are in frontline positions are very important in influencingcustomer satisfaction in purchasing activities made by each customer, corporateculture is one of the factors that can affect the performance of all employees,especially for employees in frontline positions . Pharmacy Depok Business UnitPT. X is a company that has interaction between customers and employees. Basedon survey data in 2019 regarding customer satisfaction owned by Apotek PT. XDepok Business Unit stated that it found a gap of around 0.24 from the expectedstandard. The purpose of this study is to determine the influence of the latest PT Xcorporate culture on the quality of pharmaceutical services that will result incustomer satisfaction and customer loyalty. Methodology, this study uses theChisquare method with a Crosstab approach with data collection carried out onthe quality of pharmaceutical services that will result in customer satisfaction andcustomer loyalty. The sample of this research is customers in 10 Pharmacies PTX Depok area. The results of the analysis were found. After the Crosstab of theCorporate Culture Variable on the Quality of Pharmaceutical Services Chisquare test showed a significance p-value of 0.456 (greater than 0.05), theCorporate Culture Variable on Customer Loyalty Chi-square test showed asignificance p-value of 0.129 (greater than 0.05), Pharmaceutical ServiceVariable on Customer Satisfaction Chi-square test shows a significant p-value of0.00 (less than 0.05), Pharmaceutical Service Variable on Customer Loyalty Chisquare test shows a significant p-value of 0.003 (smaller than 0.05), CustomerSatisfaction Variable on Customer Loyalty Chi-square test shows a significancep-value of 0.00 (less than 0.05). The conclusion, shows that there is a relationshipbetween Pharmaceutical Service and Customer Satisfaction, there is arelationship between Pharmaceutical Service and Customer Loyalty and there isa relationship between Customer Satisfaction and Customer Loyalty at ApotekDepok area PT. X.

Page 21 of 143 | Total Record : 1422

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