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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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PENGARUH MOTIVASI TERHADAP KEPUTUSAN PEMBELIAN PADA HELMI HENDRA MOTOR KABUPATEN MAJALENGKA DEALER RESMI HONDA Tia Aprilia Susnita
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

The purpose of the research is to find and collect data and information needed toobtain a clear picture of consumer motivation and its impact on purchasingdecisions at Helmi Hendra Motor District Majalengka Honda Authorized Dealer.The method used in this research is qualitative (descriptive) and quantitative(verification) methods. The unit of analysis in this study is consumers who buymotorbikes at Helmi Hendra Motor District Majalengka Honda AuthorizedDealer with a sample of 68 respondents. The statistical test used is the calculationof the Pearson correlation, regression analysis, the coefficient of determination,hypothesis testing, and also using manual calculations.The results showed that there was a positive and significant influence betweenconsumer motivation on purchasing decisions at Helmi Hendra Motor DistrictMajalengka Honda Authorized Dealer. Because t count> t table or 13.4187>1.66827. The correlation coefficient (r) = 0.8554, which means that therelationship between consumer motivation and purchasing decisions is verystrong. The regression equation is Y = 1.79 + 0.82X. From this equation it can beconcluded that the constant value of 1.79 states that, if there is no increase in thevalue of variable X, the purchase decision price is 1.73. The regression coefficientof 0.82 states that each addition (due to the + sign) of one score, the value ofconsumer motivation will increase the score by 0.82 times. So every 1 timeincrease in the score is predicted to result in an increase in purchasing decisionsof 0.82X. The coefficient of determination which shows the effect of consumermotivation (variable X) on the ups and downs of purchasing decisions (variableY) is 73.18%. While the remaining 26.82% is influenced by other factors that arenot discussed in this study

PENGARUH TOTAL ARUS KAS, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Pretty; Robby Handoko; Dicky; Adam Afiezan
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

This study aims to determine and analyze the effect of Total Cash Flow, Debt toEquity Ratio, Firm Size and Accounting Income on Stock jReturns in the Food andBeverage Sector on the Indonesia Stock Exchange. The research approach used isaquantitative japproach. The jsampling method jwas purposive sampling, a sampleof 13 companies in the jfood jand jbeverage sector listed on the Indonesian stockjexchange multiplied by 4 years in the study period. The results showed that totalcash flow, debt to equity ratio, firm size and profit had no effect and were notsimultaneously significant on stock returns in the food and beverage sector on theIndonesian stock exchange. with the test results obtained the calculated F value(0.182) < F table (2.57) and a significance of 0.94 > 0.05. Total cash flow has noeffect and is not partially significant on stock returns in the food and beveragesector on the Indonesian stock exchange, with the test results obtained that thetcount is -0.52 with a significant value of 0.606 while the ttable is 2.011 with asignificant 0.05. Debt to equity ratio has no effect and is not partially significant onstock returns in the food and beverage sector on the Indonesian stock exchange withthe test results obtained that the tcount is 0.123 with a significant value of 0.903while the ttable is 2.011 with a significant 0.05. Firm size has no effect and is notpartially significant on stock returns in the food and beverage sector on theIndonesian stock exchange with the test results obtained that the tcount is -0.264with a significant value of 0.793 while the ttable is 2.011 with a significant 0.05.Accounting income has no effect and is not partially significant on stock returns inthe food and beverage sector on the Indonesian stock exchange with the test resultsobtained that the tcount is 0.356 with a significant value of 0.723 while the ttable is2.011 with a significant 0.05. With the results of testing the value of R Square (R2)the coefficient of determination is 0.015 or equal to 1.5%. This means that 1.5% ofstock returns can be explained by changes in independent variables and theremaining98.5%is influenced by other variables not examined in this study

ANALYSIS OF SERVICE QUALITY OF BUILDING PERMIT (IMB) FOR SERVICE USERS: Case Study at the Semarang City Spatial Planning Office Munawar Noor
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

IMB service quality must meet the aspects of tangibles, reliability,responsiveness, assurance (guarantee), and empathy. The purpose of this studywas to describe and analyze the quality of service to IMB permit service users (acase study on the Semarang City Spatial Planning Service). This type of researchwas qualitative with a research focus on IMB service quality covering aspects ofreliability, responsiveness, assurance, empathy, and tangibles. Researchinformants were determined based on purposive techniques (sampling aimed at the principle snowball). Data collection techniques were through in-depthinterviews, observation and documentation. Data analysis was carried outqualitatively with a model interactive model through the stages of datacollection, display data, data reduction and conclusion drawing. Researchconclusions: Analysis the quality of service for IMB permits to service users atthe Semarang City Spatial Planning Service was in accordance with applicableregulations. The delay in obtaining IMB permits was not due to the negligence ofservice personnel but due to the negligence of the IMB applicant in fulfilling theIMB requirements. Recommendations: Innovative steps are needed to intensifyimportant information and IMB requirements to service users through variousmedia up to the sub-district level, village

PERAN ENDORSER TERHADAP BRAND ATTITUDE DAN PERILAKU PEMBELIAN ONLINE: STUDI KASUS UMKM DI KOTA RANTEPAO, TORAJA UTARA, SULAWESI SELATAN Lisa Kurniasari Wibisono; Mince Batara
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

Promotions carried out by an endorser through social media such as Instagramare not only used by large companies in their marketing activities, but can alsobe used to market products from local MSME brands to increase product salesonline. Based on the stimulus-organism-response (SOR) paradigm, this studywill examine the role of endorsers in brand marketing and online buyingbehavior in the context of MSMEs in the Rantepao City area, North Toraja,South Sulawesi. Based on the number of variables and indicators used in thisstudy, a representative sample approach was used in sampling, so the numberwas 80 to 160 respondents. Purposive sampling technique which is part of thenon-probability sampling technique will be used to determine the respondentswho are the sample. During the study, a set of questionnaires with 5 Likert scaleanswer choices will be given to the target respondents as the primary datasource. After the research data is obtained, the data will then be analyzed forvalidity and reliability tests. After the data is found to be valid and reliable, thepartial least squares (PLS) analysis method will be used to test the proposedhypothesis. Statistical analysis carried out includes: evaluation of the outer andinner models. The expected results and outputs in this study are to producereferences for MSME business actors in carrying out business activities that useendorsers as a way to strengthen brand attitudes when consumers make onlinepurchasing decisions. The results of this study are at TKT 2. The results obtainedfrom this research will be published in the Accredited National Journal: Journalof Business Economics, State University of Malang Accredited Sinta 4 with pISSN: 0853-7283 and e-ISSN: 2528-0503 as Mandatory Outcomes. accepted andSinta 3 Accredited Petra Christian University Marketing Management Journalwith p-ISSN: 1907235X and e-ISSN: 1907235X as additional outputs submitted.And the 2021 National Seminar on Management and Business Economics(SNMEB) as Additional Outcomes.

INVESTASI PADA GENERASI MILENIAL: FAKTOR YANG MEMPENGARUHI MINAT GENERASI MILENIAL UNTUK BERINVESTASI REKSADANA SYARIAH Aldila Viddy Raihan Rosandya; Mohamad Soleh Nurzaman
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

The growing development of Islamic mutual funds makes Islamic capital marketinstruments more varied and more promising for investors who want to investtheir capital in the Islamic capital market. Indonesia's great potential as thelargest Muslim country globally should make Indonesia one of the centers for thedevelopment of the sharia-based financial industry, including the world's capitalmarket. The purpose of this study is to analyze the factors that influence theinterest of investors, especially the millennial generation to invest in Islamic mutual funds, analysis of the significance of the factors that influence investors'interest in investing in Islamic mutual funds and analysis of the relationship thataffects the factors that influence investors' interest in investing. The method usedis quantitative, outer model approach, inner model, and hypothesis testing. Theresults obtained in this study there are two accepted hypotheses, namely theproduct information variable (X1) and Economic Considerations (X4) inhypotheses H1 and H4, which influence investment decisions, and the rejectedvariables in H2 and H3 are Investment Risk (X2) and Consideration ShariaPrinciples (X3) on investment decisions

MANAJEMEN RISIKO KREDIT BERMASALAH PADA BANK BJB KANTOR CABANG SOREANG Abielya Steffina Nasyachril; Areilya Stefhany Nasyachri; Rita Zulbetti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to find out the risk management that occurs in the field of credit lifeinsurance, the level of collectibility of bad credit, as well as procedures applied bybank bjb soreang branch office in case of some obstacles experienced by the debtorin paying the agreed insurance premium. By using qualitative descriptive researchthat analyzes existing events or problems. The data obtained in the form of secondarydata from the consumer policy nominative report in 2020. Data collection techniquesin the form of field observation by conducting interview activities on the mattersneeded with related parties. There are 2 data obtained, namely consumer policynominative data in 2020 in may and july that experienced bad credit. The method ofcalculating non-performing credit analysis using npl formula in accordance with sebi no. 21/11/dndp/2010. The result of the calculation is in may of 0.026% and july0.017%, the npl is still within reasonable limits and is said to be healthy notexceeding the maximum npl limit set by bi of 5%.

ANALISIS PENGARUH MOTIVASI, STRES KERJA, DAN KOMPENSASI TERHADAP KINERJA PILOT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. WINGS ABADI AIRLINES Sufyati H.S; Muhamad Ujang Hudromi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of motivation, job stress, and compensation onjob satisfaction and pilot performance at PT. Wings Abadi Airlines. The analyticalmethod used is descriptive and inferential analysis with the method of StructuralEquational Model (SEM). The results of the research are motivation andcompensation have a positive and significant effect on job satisfaction andperformance, work stress has a negative and insignificant effect on job satisfaction,job stress has a positive and insignificant effect on job satisfaction, job satisfactionhas a positive and significant effect on performance, motivation and compensation.positive and significant effect on employee performance through job satisfaction

PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN KOMITMEN TERHADAP KINERJA PENGELOLA PENGADAAN BARANG/JASA MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DI KEMENTERIAN KESEHATAN Sufyati H.S; Leberina Alfonsina Dodop
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the influence of leadership, organizational culture, workenvironment, and competence on the performance of managers of procurement ofgoods/services with job satisfaction as an intervening variable in the Ministry of Health. Thedata used in this study is primary data obtained from distributing questionnaires to 145employees managing the procurement of goods/services of the Ministry of Health asrespondents. The sampling technique used is simple random sampling. Structural EquationModeling (SEM) with AMOS was used to test the research hypothesis. The results of thedirect influence analysis showed that leadership, work environment and competence had apositive and significant effect on job satisfaction, while organizational culture had anegative and insignificant effect on job satisfaction. Leadership, organizational culture andwork environment have a positive and insignificant effect on performance, while competenceand job satisfaction have a positive and significant effect on performance. The results of theindirect influence analysis show that leadership, organizational culture, work environmentand competence have a positive and significant effect on performance through jobsatisfaction.

PENGARUH CAPITAL INTENSITY DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Karina Hifnalisa
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

Tax avoidance actions by taxpayers can occur for different interests between the government and taxpayers by exploiting loopholes in the tax law and several factors that influence it. The purpose of this study was to determine the impact of capital intensity and political connections on tax avoidance. The population used in this survey are state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample research technique used purposive sampling with the resulting sample of 14 companies. Descriptive statistical tests and simple linear regression by the IBM SPSS Statistics 20 program are used as the analysis method. The results show that capital intensity and political connections have a significant impact on tax avoidance for BUMN companies listed in IDX 2015-2018.

DAMPAK RISIKO PANDEMI DAN FAKTOR UTANG TERHADAP RETURN AWAL SAHAM IPO PADA TAHUN 2020 Kuswanto, Randy
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

This study aims to obtain empirical evidence about the effect of pandemic risk and debt factors on stock’s initial return. Prior studies suggested initial return is influenced by multiple determinants. This study combines debt disclosures, debt retirement ratio and pandemic risk as a model to be analyzed and captured theirs impact on initial public offering return. The population in this study is all new public listed companies in Indonesia Stock Exchange in 2020. Purposive sampling is used as a sampling method to collect 48 samples. This study generates multiple linear regression method to test the hypotheses. The result of this study shows only pandemic risk has statistically significant influence on initial return. Firm who stated COVID-19 pandemic as a risk factor to its prospectus tend to lower their initial return by -13,5%. As a final result, this study provides empirical evidence that pandemic factor can be significant variable to be considered especially for capital market study during COVID-19 pandemic period.

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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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