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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 COVID-19 DAN VARIABEL MAKRO EKONOMI TERHADAP STABILITAS PERBANKAN SYARIAH DI INDONESIA Masfiatun
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.973 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.954

Abstract

This research is motivated by the growth of Islamic bank assets which is quitehigh in 2020, but Non-Performing Financing (NPF) has also increased. Theentry of Covid-19 in Indonesia in early 2020 is thought to have an impact on thestability of Islamic banks. In addition to Covid-19, the stability of Islamic banksis also inseparable from the conditions of several macroeconomic indicators.Therefore, this study tries to unravel whether Covid-19 and whatmacroeconomic indicators affect the stability of Islamic banks. The data used inthis study are monthly time series from 2016-2020. The results of this studyindicate that Covid-19 has a negative effect on the stability of Islamic bankswhile the Growth of Gross Domestic Product (GDP) has a positive effect.
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PENGGUNA JASA PENGIRIMAN PAKET PADA J&T EXPRESS DP SUGIO LAMONGAN Yustika Wahyu Ningrum; Jojok Dwiridotjahjono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.489 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.955

Abstract

This research aims to know the influence of service quality on customer loyalty throughcustomer satisfaction on the users package delivery services on J&T Express DP SugioLamongan. This research uses quantitative method, Because in this study the data obtainedin the form of numbers and analyzed by using the Analysis of SEM-Partial Least Square(PLS). The type and source of data used in this research is primary data and secondarydata. The technique of data collection is done by distributing questionnaires AndDocumentation. The population used in this study is consumers who already use a courierservice J&T Express DP Sugio Lamongan Number 638 consumers in 2021. The sampleused in this study were 90 respondents. Drawing technique the Sample is taken usingprobability sampling. Data analysis used is to use the method of partial least square (PLS)due to perform testing against the established relationship between one or moreindependent variables with one or more dependent variables. The results showed thatservice quality has a positive and significant impact on customer loyalty. service quality hasa positive and significant impact on Customer Satisfaction. customer satisfaction has apositive and significant impact on customer loyalty. Indirectly the quality of service has apositive and significant impact on customer loyalty through customer satisfaction.
PENGARUH UKURAN KAP, UMUR PERUSAHAAN, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Keumala Hayati; Nadus Sofyan Sipayung; Junaedi Sihotang; Yohana Pebrina Simanjuntak
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.865 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.956

Abstract

This study intends to find out the relationship between head size, companyage, audit opinion and company size on audit delay in manufacturingcompanies listed on the Indonesia Stock Exchange in 2018-2020. Theresearch method used is associative research method with quantitativeapproach. The research population is 115 companies. The samplingtechnique used is purposive sampling technique. Based on the results of theresearch, it is confirmed that partially the size of the hood has a significanteffect while Company Age, Audit Opinion, and Company Size do not have asignificant impact on audit delay for manufacturing companies listed on theIDX. However, simultaneously the size of the hood, age of the company, auditopinion and size of the company have a significant effect on audit delay formanufacturing companies listed on the BEI
PENGARUH NILAI PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP KOMPENSASI EKSEKUTIF: STUDI KASUS PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Dwi Urip Wardoyo; Isrina Octy Indah Pertiwi; Ruby Rasgiar Maulid
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.756 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.957

Abstract

Executive compensation is a gift to an executive in return for services or rewardsfor work that has been carried out. This study aims to determine the effect of firmvalue and financial performance on executive compensation. The first hypothesisin this study is that financial performance has an effect on executive compensationand the second hypothesis is that firm value has an effect on executivecompensation. The sample of this study is the financial sector listed on theIndonesia Stock Exchange in 2018-2020 using purposive sampling. This study usesdescriptive quantitative research methods. The data in this study were tested usingthe multiple linear regression method. The results of this study are financialperformance has no effect on executive compensation and firm value has no effecton executive compensation
PENGARUH BIAYA PEMASARAN TERHADAP LABA USAHA PADA NUGGET SAGALA RASA KABUPATEN KUNINGAN Ade Sobariah Hasanah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.242 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.958

Abstract

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 forthe last five years (2015 – 2019) which were taken using purposive sampling technique.The results 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 sofar has 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.
PERAN MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Aris Setiawan; Ali Afif
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.959

Abstract

This study was conducted to obtain empirical evidence of the role of Good CorporateGovernance (GCG) Mechanisms on Corporate Social Responsibility Disclosure(CSRD). The GCG mechanism is proxied by managerial ownership, institutionalownership, number of commissioners, number of audit committees and independentcommissioners. The population in this study were all listed manufacturingcompanies (IDX) in 2018-2020. Sampling in this study using purposive samplingmethod with a total of 341 samples. Hypothesis testing analysis technique usingmultiple linear regression analysis. The results of this study show that the variableof the good corporate governance mechanism as proxied by managerial ownership,institutional ownership, number of commissioners, number of audit committees andindependent commissioners has a positive and significant effect on corporate socialresponsibility disclosure by the company. However, partially, only managerialownership variables and the number of audit committees have a positive andsignificant effect, while the institutional ownership variables, the number of boardsof commissioners and independent commissioners have no effect
PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Widarti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.696 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.960

Abstract

This study aims to determine the effect of Ratio of Liquid assets to total assets(LTA), Ratio of liquid assets to deposit (LAD), and Ratio Financing to deposit(FDR) on Return On Assets (ROA) at Islamic Commercial Banks registered withJII. 2016-2019 years. The independent variables used in this study are the Ratioof Liquid assets to total assets (LTA), the Ratio of liquid assets to deposits (LAD),and the Ratio of Financing to deposits (FDR). The dependent variable used inthis study is Return On Assets ( ROA). This research is a type of quantitativeresearch. The population of this study is all types of Islamic Commercial BanksRegistered at JII 2016-2019. By using purposive sampling there are as many as13 companies and 52 data used as samples in this study. This data is in the formof annual financial reports that have been audited and published. The analysistechnique used in this research is Multiple Linear Data Regression. Based on theresults of data analysis shows that the Ratio of Liquid assets to total assets (LTA)has a significant effect on Return On Assets (ROA). The ratio of Liquid Assets toDeposit (LAD) and Financing to Deposit (FDR) ratios have no effect on ReturnOn Assets (ROA) in Islamic Commercial Banks.
ANALISIS BAURAN PROMOSI TERHADAP PENJUALAN RUMAH: STUDI KASUS PADA PT. MINASA UPA PERSADA DI MAKASSAR Bunyamin; Sultan Iskandar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.823 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.961

Abstract

The research aims to find the influence of promotion mix on home sales at PT.Minasa Upa Persada Makassar. The method of collecting data were observation,interview and documentation. The research used total sampling that is all employesof PT. Minasa Upa Persada consists of 48 participants. The analysis method useddescriptive and multiple linear regressions. The hypotesis test used portal test withtest count and f test count, using SPSS 22.0, significant limit (0,05) the result showsthat advertising variable (X1), personal selling (X2), publicity (X3), and salespromotion (X4), portially has a positive and significat effect on home sales at PT.Minasa Upa Persada Makassar where the t-count > t-table (6,724 > 2,38)
ANALISIS POTENSI KEBANGKRUTAN SEBAGAI DAMPAK PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR RESTORAN, HOTEL DAN PARIWISATA DI BURSA EFEK INDONESIA Paul Usmany; Linda Grace Loupatty`
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.838 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.962

Abstract

This study aims to analyze the potential for bankruptcy of restaurants, hotels and tourismsub-sector companies listed on the Indonesia Stock Exchange during the Covid-19pandemic, using the ratio of net working capital to total assets, retained earnings to totalassets, EBIT to total assets, and book value of equity to book value of total debt in theAltman Z-Score Model. The population in this study were all companies in the restaurant,hotel and tourism sub-sector listed on the Indonesia Stock Exchange in 2020. The sampleused was 35 companies obtained using a saturated sampling technique (CensusTechnique). This research data uses secondary data, namely the annual reports ofcompanies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia StockExchange in 2020. The data analysis method uses the Altman Z-Score MultivariateAnalysis (MDA) model III. The results showed that the potential for bankruptcy occurredin 58% of companies in the Restaurant, Hotel and Tourism Sub-sector on the IndonesiaStock Exchange. As many as 11% are in the gray area category, and 31% of companiesdo not experience financial problems so they are unlikely to go bankrupt. There are 8 companies that have a negative ratio of Net Working Capital to Total Assets, 6 companiesthat have a negative ratio of Retained Earning to Total Assets (RE/TA), 17 companieshave a ratio of Earning Before Interest and Tax to total assets (EBIT/TA). negative ones.And all companies have a positive ratio of Book Value of Equity to Book Value of TotalDebt. There are 9 companies experiencing significant financial distress so they must bedelisted in 2020 from the Indonesia Stock Exchange.
ANALISA FUNDAMENTAL EMITEN BANK MINI DI MASA PANDEMI Christian Arman Lalang; Arwita Sari
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.395 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.963

Abstract

Indonesia's economic growth during the pandemic season was marked by a changeof mindset and financial management from a saving society to an investmentsociety. During the pandemic, people prefer buying stocks as an alternative toincrease their income while working from home. However, in the selection of stockissuers, fundamental analysis needs to be carried out before choosing to buyshares. As research in the financial sector for the period 2019-June 2021,fundamental analysis and descriptions of Earning Per Share (EPS) and PriceEarning Ratio (PER) need to be known as a basis for consideration in makingstock investment decisions. This type of research is a descriptive method with asample of bank and similar sub-sector companies listed on the Indonesia StockExchange. The analysis technique used is fundamental analysis with EPS and PERapproaches. The research design is a time series design method with a researchperiod of 2 years and 6 months. Based on the results of fundamental analysis withthe EPS and PER approaches, it can effectively assist investors in assessingcompany shares in making stock investment decisions in the financial sub-sector.The difference in this study lies in the object of research, research time, measuringinstruments, literature used, theory used, and research results.

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