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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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PENILAIAN KINERJA KEUANGAN BERDASARKAN PERATURAN BANK INDONESIA Fatmah Watty Pelupessy
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 Assessment of Bank Health on Bank Indonesia Regulation No. 6 / 10 / PBI /2004 (A Study Of Branchs Offices of PT. Bank Maluku). The objective of researchis to analyze the financial performance of all branch offices of PT BankPembangunan Daerah Maluku based on PBI No. 6/10/PBI/2004 in the 2007-2010period. Data analysis tool is CAMELS. The population in this study were allbranches of Bank Maluku, and based on purposive sampling technique thenobtained a sample of eight branch offices. Some results are indicated. First, allbranch offices of PT Bank Pembangunan Daerah Maluku are in good category, butstill having minor weaknesses which are solvable by periodic action, Second, theobservation of the main branch in 2010 shows that the bank is relatively good butwith some weaknesses which are capable to reduce its composite rank unless thebank are taking immediate corrective action..

ANALISIS IMPLEMENTASI KEBIJAKAN PERLINDUNGAN PEREMPUAN DAN ANAK PADA PENGEMBANGAN GERAKAN PERLINDUNGAN ANAK TERPADU BERBASIS MASYARAKAT (PATBM) DI KABUPATEN BURU Oclaila Sulaiman; Tehubijuluw Zacharias
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

Violence that often occurs against women and children in Buru Regency is increasingevery year. The Government of Buru Regency responded to this by issuing a policy in theform of Regional Regulation Number 13 of 2015. However, the issuance of this policy didnot succeed in reducing the number of increases in violence. Therefore, the Government ofBuru Regency began to issue a policy in the form of Regent's Instruction Number 266/79concerning the Establishment of Community-Based Integrated Child Protection (PATBM).This study aims to analyze the Implementation of the Protection Policy for Women andChildren in the Development of the PATBM Movement and the factors that influence it. The method used in this study is a qualitative method with descriptive research. The mainfocus that will be examined in this research are: (1) the implementation of women andchildren protection policies in PATBM (2) the factors that play a role in influencing theimplementation of women and children protection policies in PATBM. The indicators usedto measure policy implementation use Charles Jones theory while the indicators used tomeasure factors use Edwards III theory. This research uses triangulation analysistechnique. The results obtained from this study are that the policy of protecting women andchildren in PATBM has not been implemented properly. Out of the 11 PATBMs formed,only 3 PATBMs carry out their functions properly. However, the 3 PATBMs were also notaccompanied by an sufficient budget. The suggestions recommended in this study are thatlocal government support is needed to provide confirmation for villages that do not formPATBM by providing sanctions and support from the village government to be able tobuild a stronger commitment in providing PATBM budgets. The implication of thisresearch is that PATBM has an influence as the implementer of the protection policy. Theimplementation of protection policies by PATBM is carried out from the complaintregistration process to integrated services using a reciprocal system

EFEK MODERASI TATA KELOLA PERUSAHAAN ATAS PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP KINERJA KEUANGAN Adanan Silaban; Meilinda Stefani Harefa
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 determine the effect of the interaction of good corporategovernance (GCG) with corporate social responsibility (CSR) on financialperformance (ROA). The population of this study are banking companies listed onthe Indonesia Stock Exchange in the 2011-2018 research year and listed in theCorporate Governance Perception Index (CGPI), totaling 11 companies. Themethod of determining the sample by purposive sampling method, with severalpredetermined criteria, the number of observations is as many as 88 bankingcompanies Tbk. The variables used in this study are ROA as the dependentvariable, CSR and GCG as independent variables, while placing GCG as amoderating variable. This study uses multiple linear regression analysis for thehypothesis and multiple linear regression analysis with Moderated RegressionAnalysis (MRA) test to test the effect of interaction. The results of this studyindicate that partially and simultaneously CSR and ROA have a positive andsignificant effect on financial performance, and the effect of GCG interaction onCSR strengthens the influence of CSR on financial performance.

ANALISIS PENILAIAN KINERJA KEUANGAN PENDAPATAN PEMERINTAH DAERAH KABUPATEN SUBANG DENGAN MENGGUNAKAN METODE RASIO KEUANGAN Iyak Solihat
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 determine the Financial Performance Assessment Subangdistrict government by using the method of Financial Ratios. By analyzing thefinancial budget realization reports in 2015 to 2017. So the results of this studyindicate that the assessment of the subang district government's financialperformance in 2015 to 2017 can be said to be very good. This is indicated by avery good degree of decentralization with an average percentage of 100%. Verylow regional financial dependence at 0%. Regional financial independence is highwith a delegative relationship pattern, which is 100%, while the averageeffectiveness of a very effective PAD is 122.53. The average efficiency of a veryefficient PAD is 4.01%. The average effectiveness of a very effective local tax is115.48%. And the average efficiency of a very efficient local tax is 4.22..

PENGARUH FINANCIAL INDICATORS DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Rosa Arlina Nurulita; Akhmad Samsul Ulum; Amalia Ilmiani
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

Financial distress occurs before a company actually goes bankrupt, due to theinability to pay financial obligations that have matured. This study intends toexamine the effect of corporate governance and financial indicators which includefirm performance, financial leverage, firm size, and lagged financial distress onfinancial distress. The sample was taken using a purposive technique from retailtrading companies that publish financial reports on the Indonesia Stock Exchange(IDX) during the 2015-2019 period. A total of 85 data on retail trading companieswere obtained and then tested using logistic regression techniques. The results ofthis study indicate that firm performance has a negative effect on financial distress.Financial leverage and lagged financial distress have a positive effect on financialdistress. Firm size and corporate governance have no effect on financial distress.

UKURAN PERUSAHAAN MEMODERASI PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Radhi Abdul Halim Rachmat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the moderating effect of firm size on the effect ofownership concentration as proxy for managerial ownership and institutionalownership on firm value. The sample in this study was 322 companies listed on theIndonesia Stock Exchange for the period 2014-2018. Hypothesis testing in thisresearch uses Moderated Regression Analysis (MRA) analysis technique. The resultsof this study indicate that managerial ownership has no effect on firm value whileinstitutional ownership has no effect on the firm. Firm size does not moderate theeffect of managerial ownership on firm value, while firm size does moderate theeffect of institutional ownership on firm value..

ANALISIS INDUSTRI KECIL DAN MENENGAH (IKM) SEBAGAI UPAYA MEMPERTAHANKAN KEBERLANGSUNGAN USAHA DI MASA PANDEMI COVID-19 (STUDI PADA UD. SABAR JAYA, FOLKE COFFEE, BATIPINDO JAYA, IDOLA DAN SOAK NGALAM DI KOTA MALANG) Dista Levina A; Nasikh
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 effect of marketing costs on operating profit at NuggetSagala Rasa Kuningan Regency. The method used is descriptive verification method. Theresearch population is marketing cost data and operating profit data from 2015 to 2019,the samples are marketing cost data and Nugget Sagala Rasa operating profit data for thelast five years (2015 – 2019) which were taken using purposive sampling technique. Theresults of the simple linear regression test obtained the equation = 147,188,543,325 +4,324 X; This means that every increase in the amount of marketing costs incurred so farhas resulted in an increase in the amount of operating profit. From the results of thecorrelation test, the value of r = 0.960 means that the amount of marketing costs has avery strong relationship with the amount of operating profit. The results of thedetermination test show that the total operating profit which is influenced by the totalmarketing costs is 92.20%, while the remaining 7.80% is influenced by other factors notexamined. Based on the results of hypothesis testing using the t test, the tcount value is5.957 and ttable at a = 0.05 and dk = 3 is 2.353 so that tcount > ttable; means Ho isrejected or Ha is accepted. It can be concluded that marketing costs have a positive andsignificant effect on operating profit at Nugget Sagala Rasa, Kuningan Regency

PENGARUH FINANCIAL SATISFACTION DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING SAAT TERJADI WABAH COVID-19 PADA PEGAWAI PT. JASA TIRTA ENERG Eko Santoso; Arisyahidin; Eka Askafi
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 was to determine the effect of Financial Satisfaction andFinancial Knowledge on Financial Behavior with Locus of Control as anintervening variable. The population of this research is the employees of PT. JasaTirta Energi has 108 employees and a sample of 85 employees is calculated basedon the slovin formula. This study uses a quantitative approach with data collectionmethods using a questionnaire. Data analysis techniques using descriptiveanalysis and inferential analysis with the help of Smart PLS program. Based onthe results of the study it can be concluded that; (1) financial satisfaction has aninfluence on the locus of control, (2) financial knowledge has an influence on thelocus of control, (3) financial satisfaction has no effect on financial behavior, (4)financial knowledge has no influence on financial behavior, (5) locus of controlhas an influence on financial behavior, (6) financial satisfaction indirectly directlyaffect financial behavior through locus of control as an intervening variable, (7)financial knowledge indirectly affects financial behavior through locus of controlas an intervening variable.

ANALISIS KEBUTUHAN AUDIT PEMBIAYAAN PERBANKAN SYARIAH Muhammad Syafril Nasution
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

Islamic banking is currently experiencing significant development due to the rapidprogress of the Islamic economy. Customers will increasingly use financialtransactions with Islamic banks. Islamic banks basically offer business financialproducts in accordance with Islamic sharia principles. Therefore, it is necessary tosupervise Islamic banking to carry out financing transactions in order to stick tosharia principles. Sharia Supervisory Board (DPS) as an institution that will strictlysupervise and ensure that banks will operate under sharia rules so that customershave confidence in sharia banks. DPS is tasked with providing an internal reporttogether with the external auditor every year. The audit of financial statements is themost crucial to ensure that the information provided will be used in decision making.The audit is carried out by an independent external auditor who is qualified inmanaging accounting. This may raise the question of whether it is relevant thatconventional auditors examine and produce audit reports for Islamic banks despitebeing professional and competent. Therefore, this paper will describe the role ofIslamic financial institutions related to the analysis of sharia audit needs. Aims tomaintain the corridor of sharia principles in the application of financing to Islamicbanking in Indonesia

PENGARUH SERVICESCAPE DAN KUALITAS LAYANAN TERHADAP KEPUASAN KONSUMEN DAN DAMPAKNYA TERHADAP WORD OF MOUTH: STUDI KASUS : POST SHOP COFFEE TOFEE DI KOTA BOGOR Riani Yunita
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 increasing number of coffee shops in resto industry has brought about intensecompetition in the industry. This study aims to analyze the effect of servicescapeand service quality on customer satisfaction and word of mouth. The study adoptsa survey design. Data were collected from 100 customers Post Shop Coffee ToffeeBogor City. Data analysis employed SPSS version 26 Path analysis was employedin this study. Results indicated that in path 1, servicecape and service quality hadsignigicant effect on customer satisfaction with the former one to have sinficanteffect on satisfaction. In path 2, customer satisfaction was found to have significanteffect on word of wouth. In all, the proposed model accounted for 89.5 percent ofthe variation in word of mouth. The use of cross-sectional data makes it impossibleto study how customers’ perceptions change over time. Results from this studycould, however, help managers of Post Shop Coffee Toffee Bogor City indesigning strategies aimed at improving customer satisfaction and word of mouthin order to consolidate their market share.

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+6282317862727

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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

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

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