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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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DAMPAK DAN UPAYA PENERAPAN IFRS PADA PELAPORAN KEUANGAN TERHADAP PERUSAHAAN DI INDONESIA Agung Pratomo Sugito Putra, Toufiq; Tusholihah, Mardiyah; Retnawati, Kristianty; Ignasius Loyola Maje, Germanus
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.339 KB) | DOI: 10.32670/fairvalue.v1i2.14

Abstract

The application of IFRS in several countries, Indonesia has also applies IFRS for financial reporting. After Indonesia implemented IFRS, there are several statements of Accounting Standards abolished or revoked. The conceptual changes of experienced by the accounting world in Indonesia, of course it will cause various impacts for the development of accounting science in Indonesia. The application of IFRS has a positive and negative impact on companies in Indonesia. This study using a qualitative descriptive approach, the type of research used literature study.  Data source in this study using secondary data. The results of research show that the industries companies can formulate  impact of these standards changes  together, so that they are more efficient. The standard which is principles based can be derived in the form of accounting guidelines for specific industries that can be used as references in preparing financial statements of companies in the industry.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MODEL ALMAN Z-SCORE PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2018 Susilawati, Endang
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 (752.267 KB) | DOI: 10.32670/fairvalue.v2i1.59

Abstract

This study aims to determine bankruptcy predictions on cement companies listed on the Indonesia Stock Exchange in 2012-2018 using the Altman Z-Score model with the Multiple Discriminant Analysis (MDA) method on five types of financial ratios that have been equipped with cut-off points. i.e. (X1) Working Capital to Amount of Assets, (X2) Retained Earnings to Amount of Assets, (X3) Profit Before Interest & Tax to Total Assets, (X4) Market Value of Equity to Total Liabilities and (X5) Sales to Total Assets. The research approach uses descriptive. The analysis showed that 4 cement companies experienced a decline in financial performance. Z-Score prediction results of PT. Indocement Tunggal Prakasa, Tbk., Not bankrupt. PT. Semen Baturaja Persero Tbk. and PT Semen Indonesia, Tbk entered the gray area. PT Holcim Indonesia Tbk., Is the company with the worst conditions.
PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
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 (523.001 KB) | DOI: 10.32670/fairvalue.v2i1.60

Abstract

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.
ANALISIS STUDI KELAYAKAN KEUANGAN SENTRA PENINGKATAN PERFORMA OLAHRAGA INDONESIA (SP2OI) DI MENARA MANDIRI Kurniawan, Reza
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 (704.484 KB) | DOI: 10.32670/fairvalue.v2i1.61

Abstract

This study aims to assist the Ministry of Youth and Sport's LPDUK in conducting feasibility planning for SP2OI development from various aspects such as site feasibility aspects, interior design aspects, mechanical aspects, type of business, type of service, environmental aspects, especially financial aspects and risk mitigation to be carried out by implementing activities. This research uses a business feasibility study and its methodswill be used to conduct this research is a qualitative descriptive method. The analysis showed that from various aspects, especially financial aspects, it was declared feasible.
ANALISIS PENGUKURAN RETURN ON INVESMENT MELALUI AKUNTANSI SUMBER DAYA MANUSIA DI KOPERASI Risnaningsih, Inne
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 (735.178 KB) | DOI: 10.32670/fairvalue.v2i1.62

Abstract

Cooperative Human Resources consists of Management / Supervisors, Employees and Members who are consistently involved in the process of achieving the goals of the cooperative, namely improving the welfare of Members in particular and society in general. Cooperative HR through its skills is a Human Intellectual / Human Asset for cooperatives that can be measured in costs (investment) and its value in Accounting is the same as measuring the assets / other assets owned by cooperatives. As a form of appreciation for the existence of cooperative human resources as human capital, it is hoped that special treatment will be assessed economically and presented in the Financial Statements (Balance Sheet) which will then be compared to Return on Investment (ROI) to measure cooperative performance with the HR Accounting approach as a solution to overcome weaknesses ROI measurement if done conventionally.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI Nababan, Daniel; Franklin Kharism, Genta
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 (673.026 KB) | DOI: 10.32670/fairvalue.v2i1.63

Abstract

This research is done to analyze the influence of financial ratios in predecting of changes profit in foods and beverages listed BEI since 2015-2018 (4 years). This research used 56 samples data, the dependent variable is earning change and the independent variable are Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that in partial test Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought not significant impact in earning changes in foods and beverages listed BEI. While in simultaneously Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought significant impact in earning changes in foods and beverages listed BEI.
ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto
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 (611.548 KB) | DOI: 10.32670/fairvalue.v2i1.64

Abstract

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining.  Keywords :Loan and Net Profit 
STRATEGI PENINGKATAN PROFITABILITAS PADA PT. BANK KERTA RAHARJA CABANG BANJARAN Agung, Taufiq; Ikhsan Rizqi , Nugraha; Iis, Farida; Regita, Ameylia
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 (555.47 KB) | DOI: 10.32670/fairvalue.v2i1.65

Abstract

This study intended to identify the profitability level of PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran and also identify the efforts made by PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran in increasing profitability. The analytical method used is through the measurement of the level of profitability for the last three years using the Return on Assets (ROA) and Return on Equity (ROE) formulas. Based on the results of our research obtained from the field, it shows that the level of profitability using the Return on Assets (ROA) method has decreased every year, can be seen in 2016 of 12.36% while in 2017 amounted to 9.61% while in 2018 experienced a decrease of 0.87% to 8.74%.
MI-CO (MILLENNIAL COOPERATIVE): SOLUSI REBRANDING KOPERASI ERA MILENIAL MENYONGSONG BONUS DEMOGRAFI 2030 Kevin Michael Kristian; Aisyah Nurush, shoba; anggun, anggun; Feryanto, Feryanto
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.667 KB) | DOI: 10.32670/fairvalue.v2i2.87

Abstract

Cooperatives are institutions that are expected to become pillars or pillars of the nationaleconomy and as an institution of the people's economic movement, where members are themain force possessed by cooperatives. Cooperatives have many advantages when comparedto corporations or other business entities, including being able to create economies of scalebecause cooperatives can produce more output with lower average costs and are able tocompete because cooperatives can create bargaining positions. Being a member of acooperative will be very beneficial if seen from the advantages possessed by the cooperative.In addition to the considerable potential of cooperatives, cooperatives also face challenges intheir development. The challenges for cooperatives are increasingly supported because todaywe are in the Industrial 4.0 era. The cause of the many challenges faced by cooperatives isbecause of the lifestyle changes of millennials that are so fast and uncertain (disruptive), dueto the rapid development of information technology, robotic, artificial intelligence,transportation, and communication. Survey conducted by researchers with 86 respondentswith an age range of 18-30 years, showed that the millennial generation considerscooperatives still relevant for now, which is 82.4% of 86 respondents stated cooperatives arestill relevant. This indicates that cooperatives are still very potential to be developed in thecurrent millennial era but rebranding is needed so that cooperatives can be accepted bymillennials. The rebranding can be carried out by making various innovations, one of whichis the Millennial Cooperative (Mi-Co) being a cooperative concept that is in accordance withthe principles, values, and identity of cooperatives in their operations as well as in accordancewith millennial characteristics.
PELUANG DAN TANTANGAN PERENCANAAN PEMBENTUKAN KOPERASI MITRA GOJEK DI ERA MILENIAL Nurhayat Indra; Mardiyah, Tusholihah; Ajeng, Setianingsih; Desi, Lusiana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.973 KB) | DOI: 10.32670/fairvalue.v2i2.88

Abstract

This scientific paper is entitled Opportunities and Challenges for the Establishment ofGojek Partner Cooperatives in the Millennial Era. The writing of this paper discussesthe current condition of cooperatives and the very rapid growth of millennialgeneration, as well as the opportunities and challenges of forming cooperatives in themillennial era. This scientific paper uses qualitative research methods, where the dataobtained comes from observations, distributing questionnaires to related parties,reading and studying the existing literature, and browsing to various websites to getinformation in accordance with the research conducted. This scientific paper aims tofind out how to find out the condition of cooperatives in the West Java region, to findout the response of Gojek partners in responding to Gojek cooperatives, to how to forma Gojek partner cooperatives, to find out opportunities and challenges in planning theestablishment of Gojek partner cooperatives.

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