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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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PENGGUNAAN MATA UANG DINAR DAN DIRHAM SEBAGAI SOLUSI PREDIKSI KRISIS MONETER DI INDONESIA Shifa, Mutiara; Amalia, Alfi; Abd.Majid, M.Shabri; Marliyah, Marliyah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.082 KB) | DOI: 10.32670/fairvalue.v4i6.992

Abstract

One of the main sources of the currency crisis experienced by Indonesia is the use of paper money that is not backed by gold. The data analysis technique used in this research is descriptive qualitative analysis, which is a method of data analysis by describing the description/conclusion of the use of the dinar and dirham currencies as a solution to the global economic crisis. The results of the research on the Dinar currency are a solution to the impact of using legal tenders in the world economy. because fiat currency will cause instability in the world economy, then to overcome this stable currency is the gold dinar. In the year 250m/648 H, the dinar was used as currency. Apart from being a currency, the dinar currency can also prevent currency depreciation. The Dinar is a stable currency. Why is that? Since the time of the Prophet Muhammad, the dinar currency has never experienced inflation or deflation. And the dinar is also made of gold. Gold prices remain stable. Even if there is a crisis in a country, the price of gold will remain stable. It has a stable value in every country and can promote domestic and international transactions. Dinar can also reduce speculation, manipulation and arbitrage. Dinar currency with the same value will be able to affect the level of speculation and arbitrage in the foreign exchange market, because differences in currency values will be difficult to occur. Dinar can also minimize recession and economic recession. Using the dinar in a country can also minimize the currency risk the country faces.
PENGARUH TRANSPARANSI, AKUNTABILITAS, PARTISIPASI MASYARAKAT, DAN KOMPETENSI APARAT DESA TERHADAP PENGELOLAAN DANA DESA Aulia Rakhma Larasati Putri; Maryono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.354 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1003

Abstract

This study aims to examine the effect of transparency, accountability, community participation, and competence of village officials on the management of village funds in villages in Wanasari District, Brebes Regency. This type of research is quantitative research using descriptive methods. The sampling technique used purposive sampling with the number of respondents as many as 7 people per village, so that the total respondents were 140 people. The data analysis method used is multiple linear regression analysis using the SPSS version 21 program. Based on the results of the research conducted, it shows that transparency, accountability, community participation, and the competence of village officials simultaneously have a significant effect on the management of village funds. While partially, transparency has no significant effect on the management of village funds. Accountability has a significant positive effect on the management of village funds. Community participation has a significant positive effect on the management of village funds, and the competence of village officials has a significant positive effect on the management of village funds.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA, DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN DAN MINAT BELI ULANG SMARTPHONE OPPO Ramdhani, Desti; Suzy Widyasari
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.939 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1004

Abstract

The purpose of this research is to test and analyze the effect of product quality, price perception and brand image on consumer satisfaction and consumer satisfaction on the interest in repurchasing OPPO Smartphones in Pati. The object of this research is OPPO Smartphone users. This study used a data collection tool in the form of a questionnaire. Samples were taken as many as 100 respondents, namely consumers who have purchased OPPO Smartphone products. Determination of the sample by purposive sampling technique. All questions were measured on a Likert scale. The research data analysis method used multiple linear regression. The data is processed using the SPSS program. Based on the results of this study, it can be concluded that product quality has a positive and significant effect on consumer satisfaction, price perception has no effect on consumer satisfaction, brand image has a positive and significant effect on consumer satisfaction and consumer satisfaction has a positive and significant effect on repurchase intention..
PENGARUH KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Edi, Edi; Cristi, Cristi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.419 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1005

Abstract

This study aimed to examine the effect of CEO characteristics on earnings management. The research sample consisted of 510 listed on the IDX-IC sectoral index of the Indonesia Stock Exchange during the year of observation (2016-2020). Sample selection was done by purposive sampling technique. The research data were tested as a whole using the panel regression method. The results showed that CEO gender, CEO turnover, CEO expertise and CEO citizenship were not directly significant in influencing earnings management, and CEO age and CEO tenure had a significant positive effect on earnings management.
KINERJA PERUSAHAAN: PENGARUH IT GOVERNANCE DAN KARAKTERISTIK DEWAN DI ERA REVOLUSI INDUSTRI 4.0 Anita; Francesca, Cindy
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.973 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1006

Abstract

This research is conducted to analyze the effect of information technology (IT) governance and board characteristics on firm performance. This research uses IT governance, size of the board of directors, independent directors, proportion of female directors, remuneration of the board of directors, and foreign directors as independent variables with firm performance as measured by return on assets (ROA) and return on equity (ROE) as the dependent variable. This research uses a sample of 461 companies listed on the Indonesia Stock Exchange in 2016-2020 according to predetermined criteria. Panel data regression is used as a data analysis method in this research. This research shows that IT governance has a significant negative effect on firm performance (ROA), independent directors have a significant positive effect on firm performance (ROA), and foreign directors have a significant negative effect on company performance (ROE). However, size of the board of directors, proportion of female directors, and remuneration of the board of directors have no significant effect on firm performance (ROA and ROE).
EVALUASI PENGARUH INTERNET FINANCIAL REPORTING DAN KUALITAS LABA TERHADAP REAKSI PASAR MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Sari, Ratna Dewi; Agus Munandar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.472 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1013

Abstract

The purpose of this study is to analyze whether or not there is a relationship between IFR (Internet Financial Reporting) which is proxied with the Internet Financial Reporting Index (IFRI), earnings quality by measuring earnings persistence to market reaction by measuring price earnings ratio (PER) and financial performance which is proxied by fixed asset turnover as an intervening variable. The type of research carried out is explanatory causal in quantitative methods using secondary data. The populations of data taken in this study were 14 companies indexed in the JII (Jakarta Islamic Index) with a time span of 2017-2020 so a total of 56 financial report data. The results showed that IFR and earnings quality had no effect on financial performance, IFR had an effect on market reaction, financial performance had a negative effect on market reaction and earnings quality had no effect on market reaction. IFR, earnings quality, and financial performance have a simultaneous effect on market reaction. Financial performance is an intervening variable in seeing the relationship between IFR and earnings quality with market reaction
PENGARUH KUALITAS PRODUK, EKUITAS MEREK, PERSEPSI HARGA TERHADAP PEMBELIAN ULANG PADA PELANGGAN MOTOR YAMAHA DI KABUPATEN KENDAL Prameswara, Agtika; Euis Soliha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.601 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1016

Abstract

This study aims to examine the effect of Product Quality, Brand Equity and Price Perception on Repurchase of Yamaha motorcycles in Kendal district. This research was conducted throughout the Kendal district. The analytical tool used is multiple regression, as for testing the hypothesis that is using the t test. Collecting data through a questionnaire with measurements using a Likert scale of 1-5 for alternative answer points. This sampling method is purposive sampling and the number of samples in this study is 100 respondents. The results showed that Product Quality had a positive and significant effect on Repurchase, Price Perception had a positive and significant effect on Repurchase, but Brand Equity had no positive and significant effect on Repurchase.
PENGARUH KUALITAS LAYANAN, KUALITAS PRODUK DAN CITRA PERUSAHAAN TEHADAP KEPUASAN PELANGGAN ADVANCE DIGITAL Aprillia, Fryda; Alimuddin Rizal
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.881 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1017

Abstract

The purpose of this study was to determine the effect of service quality, product quality and company image on Advance Digitals customer satisfaction. This study was conducted on Advance Digitals Semarang customers. This study uses a purposive sampling method with the criteria of people who have bought and used Advance Digitals Semarang products. The number of respondents who were determined for this study were 205 people. With the help of the SPSS statistical program version 25.0, it can be seen the relationship between variables using multiple linear regression analysis. The results obtained from this study indicate that, firstly, although the service quality and product quality variables have a positive regression coefficient value, this variable does not significantly affect customer satisfaction, and the corporate image variable has a positive and significant effect on customer satisfaction.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO TINGKAT BUNGA TERHADAP PROFITABILITAS DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL Eriyanto, Desiana Bella; Bambang Sudiyatno
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.556 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1030

Abstract

This study aims to evaluate the effect of credit risk, liquidity risk, interest rate risk on profitability with managerial ownership structure and firm size as control variables in conventional banking companies listed on the IDX in 2016 – 2020. The data used are secondary data in the form of financial statements and financial statements. annual report for 2016-2020. Technical analysis of the data using multiple linear regression analysis, sampling was carried out by purposive sampling with a total sample of 26 companies from a total population of 40 companies, so the number of observations was 130. The test results show that credit risk has a negative and significant effect on profitability, liquidity risk has a positive and insignificant effect on profitability, interest rate risk has a positive and significant effect on profitability, managerial ownership structure has a negative and insignificant effect on profitability, and firm size has a positive and significant effect on profitability. significant to profitability.
ANALISIS PENGARUH DER, ROA, LDR DAN TATO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Khasanah, Uswatun; Titiek Suwarti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.435 KB) | DOI: 10.32670/fairvalue.v4i6.1032

Abstract

Stock prices can fluctuate, this happens because of the mechanism of demand and supply between stock buyers and stock sellers on the stock exchange. This study aims to analyze the factors that influence stock prices, namely DER, ROA, LDR and TATO. This research was conducted on banking companies listed on the IDX from 2017 to 2020. The sampling method used the purposive sampling method with a sample of 36 banks. Test to see the effect using multiple linear regression analysis. The results showed that DER had a significant positive effect on stock prices. ROA has a significant positive effect on stock prices. LDR has a significant positive effect on stock prices and TATO has a significant positive effect on stock prices. The magnitude of the influence of each variable is greatest in the ROA variable of 21982.831, followed by the TATO variable 13101.994, LDR 581.380 and the smallest variable DER 96.568. Adjusted R Square value of 0.439 or 43.9% means that the variables DER, ROA, LDR and TATO are able to provide an overview of stock price changes of 43.9% and the remaining 56.1% is influenced by other variables outside the study.

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