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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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ANALISIS DIMENSI KNOWLEDGE WORKER DALAM MENINGKATKAN KNOWLEDGE MANAGEMENT PEGAWAI PADA SEKRETARIAT DAERAH KABUPATEN KERINCI Ferry Siswadhi; Mauledy Ahmad
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

Knowledge management is an approach that relies on understandingorganizational tasks, namely understanding well how and when knowledgecreation must be supported, how to use the accumulated knowledge that has beencreated so that it can be made more productive. This study aims to describe thedimensions of knowledge work and knowledge management as well as explainthe influence of knowledge workers on knowledge management and explain theeffect of the dimensions of knowledge workers on knowledge managementthrough knowledge workers in employees at the Regional Secretariat of KerinciRegency. The dimensions of entrepreneurship used in this research areSymbolic-Analytic, Social Skill and Cilent Relationship and Instrinsic Nature.The population and sample in this study were all employees at the RegionalSecretariat of Kerinci Regency. The research design used is correlational so thatthe research method used is by using a questionnaire. Use AMOS as ananalytical tool with the Structural Equations Modelling (SEM) technique

PEMECAHAN PERMASALAHAN SEKTOR AIR LIMBAH DI PERKOTAAN MELALUI PEMBERDAYAAN MASYARAKAT DALAM PROGRAM SANIMAS Nyi Raden Ruyani; Mira Rosana Gnagey; Ahtu Duriat
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

Dense settlements in urban areas are often not well organized, worsening existing sanitationconditions, in addition to technical, economic and social factors resulting in gaps in theprovision of urban facilities and infrastructure related to wastewater management systems. Theproblem of domestic and industrial waste is a crucial issue related to sustainable environmentalmanagement. Where pollution related to domestic waste has the potential to contaminategroundwater with eColy bacteria due to the rapid development of settlements which is sometimesdifficult to control, while polluting industrial waste has a worse impact on the surrounding environment, it needs to be treated specifically. One concrete example of wastewater problems inurban areas is the builder of a family septic tank that no longer meets the technical requirementsas required in the context of environmental health management, at least 10 meters from the wellcan no longer be met due to limited land in urban areas. This condition is exacerbated by thedisposal of used washing water into the drainage network which should be designated for thedisposal and infiltration of rainwater. Because the capacity of the drainage network is no longerin accordance with the existing dimensions, the impacts that ultimately arise are overflow ofwater from the drainage network, puddles on roads and outbreaks of various diseases, such asdiarrhea, dengue fever, etc. The SANIMAS (Community-Based Sanitation) program is a programto improve quality in the sanitation sector, especially in providing wastewater treatmentinfrastructure, which is intended for communities in slum areas and dense urban areas. Differentfrom the regular sanitation program carried out by the government, in the construction ofSANIMAS, the concept of community empowerment is used to make the community the mainactor in the process of planning, building, operating and maintaining communal sanitationfacilities. With the active role of the community, it is hoped that the community will feelownership so that they do not hesitate to maintain it themselves for the realization of the benefitsof sustainable sanitation facilities.

THE IMPLEMENTATION OF THE STRATEGY OF (TTW) THINK-TALKWRITE IN TEACHING WRITING TO THE FIRST GRADE Nelia Fariani Siregar
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 research is to find out the implementation of The Strategy of ThinkTalk-Write strategy in teaching writing is effective or not. The writer used descriptive textas essay text in writing. The studies used in this thesis are quantitative research andexperimental method. There are two groups, experimental and control group of classes .There are 50 student as the samples that consist of 25 students in each class and thewriter applied purposive simple. The data were collected by using test method (Pretestand Post test). The results of pretest and posttest were different. Both of the experimentaland control class. In control class, the average scores of pretest was 1025 and theaverage scores of post test was 1570. Meanwhile, in the result of pretest and posttestfrom experimental class. The average scores of pre test were 1095 and the averagescores of posttest were 2170 after the data calculation, it finds that Taccount was 5.416and Ttable. Was 2.01063 with df48 and significant level 0,05(5%). It means thatTaccount wa 5,416 and Ttable. Thus, it can be concluded that hypothesis testing in thisresearch is accepted, and the implementation of the strategy of think-talk-write strategyin teaching writing is effective to student. It can be seen from statistic calculation. It canbe concluded that the implementation of (TTW) think-talk-write in teaching writing tothe first grade at Economic Faculty, Universitas Swadaya Gunung Jati ( UGJ ) Cirebon,Jawa Barat.

ANALISIS PENERAPAN CUSTOMS VALUATION DAN TRANSFER PRICING DALAM TRANSAKSI PARA PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA Hasyim Azhari; Mohammad Fachrudin
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

Indonesia is ranked the 9th largest developing country with illicit financial flows with anaverage of USD 18,071 billion per year and ranked 8th with the highest trade missinvoicing over the period 2004 - 2013 with gross trade miss invoicing of USD 590.941billion. (Global Financial Integrity, 2015). The relationship between transfer pricing andcustoms valuation has been discussed in various national and international forums inrecent years. The purpose of this study is to analyze the relationship between customsvaluation for the calculation of import duties and transfer pricing carried out bymultinational companies in Indonesia. This study uses a qualitative method. The type ofdata used in this study is secondary data in the form of books, journals, or written worksthat can be obtained through literature studies and interviews with regulators,practitioners, and academics. The results of the study show that there are similaritiesbetween customs valuation and transfer pricing, namely they both use the concept of thearm's length principle in setting a "fair price" and there are differences in focus andimportance between customs valuation and transfer pricing. The transfer pricingadjustment at the end of the fiscal year can significantly affect the validity of the customsvalue of the goods concerned..

DETERMINAN PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Aris Eddy Sarwono
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 factors that affect the Regional Original Income(PAD) in the district/city government in Central Java Province. These factorsinclude regional levies, advertisement taxes, parking taxes, restaurant taxes andland and building rights acquisition fees (BPHTB). This study uses secondarydata. The number of Observed in this study was 76 originating from 19Regencies/Cities in Central Java Province. The research period of this researchis the period 2015-2018. The research method used in this research is panel dataregression analysis with E-views. The results showed that regional levies had anegative and significant effect on PAD, while BPHTB had a significant positiveand significant effect on PAD. The advertisement tax, parking tax, and restauranttax variables have no significant effect on PAD. In addition, this study uses thecontrol variables of population and area. The test results show that thepopulation control variable can control the dependent variable (PAD). A largenumber of residents will increase the amount of PAD obtained by an area, whilethe control variable for area area cannot control the PAD variable. Suggestionsfor further researchers can discuss other factors that affect PAD

ANALISIS KEPUTUSAN PETANI DALAM PENGAMBILAN KREDIT SEKTOR PERTANIAN KECAMATAN LAMAKNEN KABUPAEN BELU Ernestina Lika
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 analyze the decision of farmers in taking credit for farmers.The research model is quantitative using a questionnaire, and the resultscollected from respondents are processed using SPSS 21 software withdiscriminant analysis obtained the difference between the two groups of creditand non-credit farmers. The sample used is a probability sampling technique of125 respondents. This non-metric model is carried out to find out the decisionnot to take credit (0) as many as 55 respondents or 88.7% while as many as 7respondents or 11.1% e group taking credit (1). Meanwhile 52 respondents or82.5% of respondents in the group taking credit (1) and as many as 11respondents or 17.5% of respondents moving to the group not taking credit.

PENGARUH MOBILE HEALTH E-SERVICE QUALITY PADA KEPUASAN PELANGGAN DAN KEPERCAYAAN PELANGGAN SERTA KELANJUTAN PENGGUNAANNYA DI ERA PANDEMIK COVID-19 Ripka Renaldi; Christabella Monica; Paul Lumbantobing
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

Health application has rapidly gained its popularity since the COVID-19 pandemicstroke the world. Looking at its promising future in function and variousadvantages, we conducted a study to observe the effect of e-service quality oncustomer satisfaction, customer trust, and subsequently customer retention. Thisstudy uses quantitative method, the population is users of mobile healthapplications who are of productive age. The sampling technique used is simplerandom sampling with the criteria of respondents who have used the mHealthapplication as many as 149 respondents. From the results of our study, it was foundthat e-service quality has a positive relationship with customer satisfaction andtrust, customer satisfaction and trust have a positive relationship with customerretention. However, e-service quality does not have a direct relationship withcustomer retention. This may be influenced by application factors that often crashor user doubts about their privacy when providing information in applications, aswell as comparisons between applications in terms of price and quality of service.

PERAMALAN PRODUKSI CABAI RAWIT PROVINSI JAWA BARAT MENGGUNAKAN METODE HOLT-WINTERS Asri Yuniar
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 spiciness of cayenne pepper, not only in the mouth, but also can affect thenational economy. Cayenne pepper (Capsicum frutescens) is one of the horticulturalplants of a type of vegetable that has small fruit with a spicy taste. The skyrocketingprice of cayenne pepper can be a driver of national inflation. The first step tosuppress the increase in the price of cayenne pepper is to have the required numberof cayenne pepper production, which can be modeled mathematically through aforecasting method which is one of the tools in making decisions based on past datasets. The appropriate method to be used in this research is the holt-winters methodbecause the fluctuating data contains seasonal patterns. The results of the studyshowed that the use of the Holt-Winters method with multiplicative seasonal typeobtained good forecasting results with a MAPE of 13.68 percent to predict theproduction of cayenne pepper in West Java Province.

PENGARUH KEBIJAKAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muhammad Istan
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 aimed to test whether the company’s performance mediated thecompany policy in influencing the value of the firm. The study took a sample of 116manufacturing companies listed in Indonesia Stock Exchange period of 2004 until2006, with purposive sampling method. The theory underlying this research istheory of capital structure (Modigliani and Miller, 1963), and agency theory(Jensen and Meckling, 1976). Results of this research show that financial leveragesignificant negative effect on company’s performance, and a significant positiveinfluence firm value. Capital expenditure is not significant negative effect on thecompany’s performance and firm value. While the manager incentives has asignificant positive on company’s performance, but no significant effect on firmvalue. Specific findings of this research is that the company’s performancemediates the influence of corporate managers incentives to firm value.

PENGARUH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP), LEVERAGE, AND UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA Muhammad Istan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Tujuan dari penelitian ini adalah untuk mengamati pengaruh ESOP, leverage, dan ukuran perusahaan terhadap kinerja keuangan perusahaan baik secara simultan maupun parsial. Kinerja perusahaan diukur dengan return on assets (ROA), return on investment (ROE), serta net profit margin (NPM). Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan non keuangan yang listing di Bursa Efek Indonesia serta mengumumkan ESOP pada periode 2015 s/d 2018. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel ESOP, leverage, serta ukuran perusahaan berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA dan NPM. Secara parsial ESOP tidak mempunyai pengaruh terhadap ROE. Sedangkan secara parsial leverage serta ukuran perusahaan berpengaruh secara negatif terhadap ROA. ESOP, leverage, serta ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan yang diukur dengan ROE. ESOP dan leverage secara parsial tidak berpengaruh terhadap ROE. Ukuran perusahaan berpengaruh secara negatif terhadap ROE. ESOP dan ukuran perusahaan tidak berpengaruh terhadap NPM. Leverage berpengaruh secara negatif terhadap NPM. Atas hasil penelitian ini direkomendasikan agar para investor mempertimbangkan faktor-faktor yang lain di luar variabel-variabel penelitian ini yang dapat digunakan untuk menjelaskan penilaian kinerja secara maksimal.

Page 34 of 143 | Total Record : 1422

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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

Abstract

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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