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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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MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MEMBANGUN KOMPETENSI GURU PENDIDIKAN DASAR DI MASA PANDEMI COVID-19 Moh Trisamanta; Mohammad Zalmi Kahardani; Medya Appriliansyah; Trifiana Tiodora
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

The important educational situations, which used to work on the nature ofinstructive outcomes, were greatly influenced by the nature of theirpresentation. Together so that the implementation of schooling can be carriedout properly, educators are also required to have good performance. However, towards the beginning of 2020, the world was shocked by the Covid(Coronavirus) pandemic which attacks the human respiratory system andbecomes the most important health emergency on the planet. The infection,which started in Wuhan, China, first entered Indonesia on the 2nd, 2020. Thepandemic caused all face-to-face learning in schools and colleges during thispandemic to be temporarily closed and replaced by distance learning or onlinelearning. The principal's leadership plays a very important role in realizingquality and will affect the nature of teaching in schools. The purpose of thisresearcher is the leadership management of school principals in building thecompetence of basic education teachers during the covid-19 pandemic. Thetype of research used is literature study research. The principal has a veryimportant role in improving the quality or performance of teachers. This isbecause the quality of education is strongly influenced by the learning processcarried out by the teacher (teacher). Therefore, principals need to domanagement to design a leadership strategy. The principal's leadershipstrategy in improving the quality of education during the Covid-19 pandemicincludes 3 (three) strategic management processes including strategicformulation or planning, strategic implementation and strategic evaluation

FACTORS AFFECTING AUDIT QUALITY: A LITERATURE REVIEW Muhammad Boy Sandy; Inten Meutia; Anna Yulianita
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

Purpose - This scientific article aims to review studies related to factors that canaffect audit quality in the accounting literature during 2012 – 2021. ResearchMethodology - This study was conducted through a web search to identifyrelevant studies using the keywords “factor”, “influence”, and “audit quality”,in which a total of 50 scientific articles that conform to international standardwere identified. Findings - Various factors are thought to affect audit quality,reaching 76 factors. However, the researcher believes only 3 main factors havea dominant effect on audit quality, namely audit fees, auditor experience, and theapplication of auditor ethics, where all those 3 have a significant positive effect.The audit fee affects audit quality positively because it shows the auditor'sexpertise. The experience of the editor shows his skills in accounting andauditing activities. At the same time, professional ethics is helpful forprofessional auditors to work and avoid deviant behaviour. ResearchImplications - This review informs the public that to have audit quality results, itis necessary to pay attention to audit fees, auditor experience, and theapplication of ethics by the auditor. Originality/value - This study tries to findthe factors that dominantly influence

THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE Sari Mujiani; Nurmala Ahmar; Darmansyah
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

A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee

PENDEKATAN COLLABORATIVE GOVERNANCE DALAM PENGELOLAAN SAMPAH PADA BANK SAMPAH KECAMATAN MANGGALA Ikram, Mulkhaeri ikram
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

Garbage is a complex problem that every big city has. The waste problem is acommon problem that requires efforts and efforts from the community, privatesector actors and the government to handle it. Therefore, one of the efforts of the Makassar City Government in handling waste is the establishment of a WasteBank in each region with a Central Waste Bank under the Makassar CityEnvironmental Service. Collaborative Governance was born due to limitedresources and government finances in the continuity of the management of theWaste Bank which is now in every District of Makassar City. One of them is theManggala Sector Waste Bank under the leadership of the Manggala DistrictGovernment which is now collaborating with PT. Pegadaian since 2019. Theinscription of cooperation between Manggala District and PT. Pegadaian wasinaugurated in 2019 and inaugurated by the deputy mayor of Makassar with thetheme “The Gade Clean & Gold Waste Sorting Program Saving Gold PT.Pawnshops and Manggala District". In the ongoing collaboration process,indicators are met in building communication which is reflected by weighingwaste involving community participation, building commitments that have thehopes and desires of the collaborating parties to play a role in sorting waste sothat the volume of waste entering the landfill can be controlled, building trustfrom parties involved. collaborating is the main supporter in achievingconsistency in collaborative performance, and understanding in achievingresults includes the creation of a clean environment and public understandingthat waste can be of value. The research was conducted using qualitativemethods, namely interviews and field observations.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA FUNDAMENTAL, KINERJA SAHAM DAN NILAI PERUSAHAAN Harry Santoso; Roy Sembel; Gracia Shinta S. Ugut; Edison Hulu
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

This study aims to understand the influence of good corporate governance onfundamental firm performance, stock performance, and firm value of companiesconsistently included in IICD annual report for 5 years in 2014-2018. The goodcorporate governance is proxied by using the score of ASEAN corporategovernance scorecard published in the firm annual report. A total of 11 sampleswere collected using purposive sampling method and analyzed using panel dataregression. The results show that the good corporate governance does not havesignificant influence on the fundamental firm and stock performance. However,it has significant influence on the firm value.

ANALISIS SWOT PEDAGANG PASAR PALAKKA DALAM MENGHADAPI PERSAINGAN USAHA Muh. Arafah
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

The purpose of this research was to analyze the SWOT of Palakka market tradersand the working strategies implemented in facing the business competition. Basedon the results of the SWOT analysis, Palakka market traders were exercising themarket at affordable prices, various products, good services, and good orders.Meanwhile, the poor results came from old-fashioned products, limited capital,and less online advertisements. However, the opportunities came from fellowtraders as business partners, newly segmented or newly-targeted consumers,fluctuating market prices, and a religious-based attitude since they believe Godalready determined the sustenances. Unfortunately, some challenges were faced by Palakka market traders as a large number of users were dwindling outside themarket, poor road access, a large enough market area, and the latest productmodels. Palakka market traders may apply suggested strategies in facing businesscompetition based on the SWOT matrix analysis, starting with the SO strategy,including providing promotional prices or discounts to consumers and expandingmarket segmentation. Concerning that, another alternative, the WO strategy,included exchanging information among traders regarding the latest products andincreasing promotions both offline and online. Furthermore, the ST strategyincluded building familiarity with consumers and increasing the activeness ofmarket managers. The final strategy of WT includes increasing the quality andquantity of goods and increasing government participation.

PEMBENTUKAN KARAKTER GREEN BEHAVIOR PADA GENERASI MILENIAL DALAM MENINGKATKAN PENGGUNAAN ECO-PRODUCT Imam Sapuan
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

effect of greenhouse gases produced by plastic waste is one of the causes of thehotter temperature. The purpose of this study is to determine the MillennialGeneration's Green Behavior Characteristics in Increasing the Use of EcoProducts. The study employs qualitative methodologies, with data gatheredthrough a literature review. The study's findings reveal that the idea of protectingthe environment is growing in line with global warming. Environmental concernsare frequently linked to the future. That is, long-term rather than short-termconsequences are predicted from pro-environmental initiatives and greenbehavior. Millennials are a more future-oriented generation, thus they are willingto forego current gratification in order to accomplish better long-term goals.Millennials are willing to invest time and resources in present activities that willhave a long-term impact, and they are willing to put up with an uncomfortablecircumstance in the short term if it will lead to a better future.

PRODUCT STANDARDIZATION AT KRS Cheryl Marlitta Stefia
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

In Indonesia, the food industry is one of the sectors that support the increase inthe value of the national investment, the Ministry of Industry noted, throughout2018, the food and beverage industry can grow 7.91% or exceed the nationaleconomic growth of 5.17%. According to the Indonesian Franchise Association,this food industry trend is in line with the increasing interest in franchising.Encouraged to participate in advancing the Indonesian economy, KRS seeks toundertake all franchise offers submitted by loyal KRS customers. There are 19franchise offers throughout Indonesia. Accepting challenges in developingbusiness, KRS wants to ensure that products from KRS are well standardized sothat it does not damage the excellent image that KRS has built. Therefore, thepurpose of this research is to know and implement standardization procedures forproducts to maintain uniformity of quality wherever KRS products are soldthroughout Indonesia.The approach that will be used in this study begins with aninternal analysis consisting of the VRIO Framework and Value Chain. Afterconducting an internal analysis, the research will proceed with analyzing externalproblems, namely Porter 5 forces and PESTLE. TOWS Matrix, Value Proposition,and SIPOC to Lean Six Sigma with DMAIC tools as a combination of Six Sigmaand Lean concepts. The main causes of problems faced by KRS are the poorperformance of part-workers, ineffective distribution of information, and verymanual and administrative processes that are very ineffective andinefficient.Solutions and improvements that can be applied to improve theefficiency of the operation process are the creation of an E-Operation application,the benefits to be gained include increased transparency and accountability,integration of all the divisions involved and access tracking in real-time. Trainingand contract binding can be done to improve the human resource division, andfinally, the solution offered to address the problem of information distribution isto fill vacant positions, namely the coordinator who mediates between the centralkitchen and the part workers

DETERMINAN PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA PERIODE 2015- 2020 Rissa Raevita Fariha; Susanti Usman
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

Banking financial institutions have an important role in the economicdevelopment of a country. The purpose of this study was to determine the factorsthat affect profitability in the banking sector listed on the LQ45 Indonesia StockExchange for the 2015-2020 period. This research method uses quantitative datatypes and secondary data sources obtained from the website www.idx.com andrelated company websites. The sample was selected using purposive samplingmethod in order to obtain 5 companies in the banking sector with a period of 6years. The analytical method used in this study is multiple linear regressionprocessed using SPSS version 25. The results of this study indicate that the factorsof the Audit Committee, Institutional Ownership Structure, and Leverage affect profitability. Meanwhile, the Board of Commissioners, Board of Directors,Managerial Ownership Structure, and Company Size have not been able to provetheir influence on Profitability. Simultaneously the Board of Commissioners,Board of Directors, Audit Committee, Institutional Ownership Structure,Managerial Ownership Structure, Company Size, and Leverage affectProfitability

SISTEM INFORMASI PENDIDIKAN PADA PENERIMAAN SISWA SEKOLAH MASTER (MASJID TERMINAL DI KOTA DEPOK JAWA BARAT Lasminiasih; Rooswhan Budhi Utomo; Guntur Eka Saputra; Elbi Wiseno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

School is a place to study and build character in children from an early age toteenagers to solve problems. The purpose of this study was to determine theadministrative system for the registration of new students at the TermilalMosque (MASTER) school in Depok. The research method used is a qualitativedescriptive method. The technique of collecting data was by conducting directobservations and interviews with the founders and administrative staff of theMASTER Terminal MASTER Mosque School Foundation in Depok. The resultsof this study are Master schools consist of several educational levels includingEarly Childhood Education (PAUD), Elementary School (SD), Junior HighSchool (SMP), and High School (SMA). The registration system at Master'sschools is still carried out offline (outside the network), namely by comingdirectly to the school from registration to announcement of the results of theselection of new students. The system implemented, although still using theoffline system, is in accordance with the educational administration standardsset by the government.

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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

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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