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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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TAFSIR DAN HADIST SUKUK OBLIGASI SYARIAH (MENGUNGKAP KONSEP TRANSAKSI KEBATILAN DALAM QS. AN- NISA : 29) Asri Sundari; Ahmad Hasan Ridwan
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

The purpose of writing this paper is to find out whether there is falsehood in the sukuk transaction. This paper aims to see based on sharia principles as well as seen from QS. An-Nisa verse 29. The research method used in this paper is a qualitative method in the form of a literature study. Classical commentary books as primary sources and supporting theory books as secondary sources. The results of this study are ordered by Allah SWT that it forbids His believing servants to eat the wealth of some of them over others in a false way, namely through businesses that do not have the Shari'a, such as doing it by means of usury, gambling and various other ways. which fall into the category of using various tricks and deception. The author concludes that in the sukuk transaction it is clearly stated in the Qur'an and hadith that the management carried out must be based on sharia principles, it is not allowed to contain elements of maysir (gambling), gharar (obscurity), and usury (usury).

DAMPAK RISIKO PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA MODAL PADA PERUSAHAAN MANUFAKTUR Hasanah, Lulu Atul; Puspitasari, Elen
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

This research aims to examine and analyze the impact of tax risk and good corporate governance (size of the board of directors, family ownership, managerial ownership, institutional ownership, audit committee, audit quality and independent commissioners) on capital cost on manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2020. There are 62 samples of companies obtained from purposive sampling technique with 186 observational data. The results of the multiple linear regression analysis method prove that tax risk, size of the board of directors, family ownership, audit committee and audit quality have an impact on the cost of capital. Meanwhile, managerial ownership, institutional ownership and independent commissioners have no impact on the cost of capital in manufacturing companies listed on the IDX for the period 2018-2020.

FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA srisucisetyani; Bahtiar Usman
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

This study aims to analyze the factors that affect stock prices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period, namely Liquidity, Exchange Rate, FDI, ROA, Company Size and Leverage factors. The method used in this study is a quantitative research approach with a sample of 19 coal mining sector companies listed on the IDX and issuing audited financial reports for the 2015-2020 period. Data testing is done by selecting the panel data model through the Chow test, Hausman test, and the Lagrange multiplier test with the conclusion using the Random Effects model. The data analysis used to test the hypothesis is multiple regression analysis using the Eviews 10 software program. The results show that Liquidity and Leverage partially have an influence on the stock prices of mining sector companies listed on the IDX. However, the Exchange Rate, FDI, ROA and Company Size partially have no effect on the stock price of mining sector companies listed on the IDX. The results of this study provide information for companies and investors to consider Liquidity and Leverage in investment analysis or take company policies because they affect stock prices.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN BANK KOMERSIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2020 widhikurniasihnurrohmah; Ahmad Muslim; Maria C. Widiastuti
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

This study aims at analyzing the factors that influence of the value of commercial bank companies, including Non Performing Loan (NPL), BI Rate, inflation, liquidity, profitability, and the size of the company. The value of the company measured by Tobin's Q method. This research was conducted with a quantitative approach. The data used in this study is secondary data sourced from the financial statements of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2020. The study sample was selected using the purposive sampling method so that 35 companies were sampled. Data analysis used for hypothesis tests is multiple regression analysis using the Eviews 12 program. Based on the results of study and hypothesis testing, it was concluded that non-performing loans (NPL), BI rates, inflation, liquidity, profitability, and the size of companies together have little effect on the value of commercial bank companies. Liquidity and profitability affect the company's value of commercial banks and the BI Rate, NPL, inflation and size of the company partially have no effect on the value of the commercial bank company. The results of this study inform that the increasingly small liquidity will increase the value of banking companies. A good credit policy can mitigate bad credit so as to reduce the potential for problematic credit that causes profitability and the value of the company to decline. In addition, the higher the profitability of the bank, the more attractive investors will eventually increase the value of the company.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Linda; Hamdy Hady; Febria Nalurita
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

This study aims to determine the factors that influence the Dividend Policy. The sample used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2015 – 2019. The independent variables in this study are family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, independent commissioners and the dependent variable is the dividend policy which is proxied by the dividend payout ratio. The number of research samples is 44 consumer goods manufacturing companies using purposive sampling technique. The analysis model uses panel data regression analysis which is processed using E-Views software. Based on the results of panel data regression, it shows that family ownership has a significant positive effect. Profitability, liquidity, sales growth, firm size have a negative and significant effect, while the debt-to-equity ratio and independent commissioners have no effect on dividend policy. Companies should increase profitability and pay attention to company size so that they can find out how much the company is able to pay dividends. The results of this study are expected to provide input for companies and investors to consider family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, and independent commissioners because they will affect dividend policy.

Implementasi Integrated Marketing Communication (IMC) Space Roastery Coffee Yogyakarta Tahun 2019/2020 Mitariza Migunani
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

The habit of drinking coffee has actually existed in Indonesia for a long time, but it became a trend that was happening around 2014. The phenomenon of this trend can be seen from the rise of the emergence of coffee shops. A coffee shop is a place that provides a variety of coffee and non-coffee menus. Maintaining a consumer's trust to come back again is an important thing for a company, because customer loyalty is a company's long-term asset. The purpose of this study is to describe the stages in seeing how the implementation of Integrated Marketing Communication is carried out by Space Roastery Coffee. This research method is a qualitative research method and then presented descriptively, namely explaining and describing and describing problems that are closely related to this research. Sources of data in this study were taken from primary data obtained by in-depth interviews and secondary data obtained from books, internet, documents and photo documentation. The results of this study explain that by using integrated marketing or called integrated marketing communications (IMC), which includes the combined efforts of various elements of marketing activities called the marketing communication mix, and has been running effectively which is implemented through advertising (advertising), direct marketing (direct marketing), sales promotion (sales marketing), and public relations (public relations).

EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELUARAN KAS: (STUDI KASUS PADA KPRI INSKO DINAS KOPERASI DAN UKM PROVINSI SUMATERA UTARA) Laksamana Aru Sulaiman; Imsar; Rahmat Daim Harahap
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

This study aims to determine the implementation, evaluation results, and evaluation of the internal control system evaluation constraints on cash disbursements at KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province. The types of data used in this research are qualitative and quantitative, with primary and secondary data sources. The research approach in this study is descriptive qualitative research with a comparative method (comparison) between the theory of elements of internal control on cash disbursements and their implementation. The instruments in this study were observation, interviews, and documentation. The data analysis technique in this research is comparativequalitative descriptive. The results showed that the internal control system for cash disbursements at KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province was still not running well and not in accordance with the elements of the theory of the internal control system for cash disbursements, namely there are functions, procedures, and related documents that is in accordance with the theory in internal control of cash disbursements, and only uses the cash flow statement. There are also problems that there is no direct examination of the cash function, and the supervisory body has not used an independent party. The implication of this research for KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province is that the implementation of the internal control system for cash disbursements can run better and maximally, so that the initial goals of the cooperative can be achieved.

KAJIAN MODEL BISNIS UNTUK PENGELOLAAN KAWASAN STASIUN MRT JAKARTA BESERTA ATURAN HUKUM PEMANFAATAN RUANG YANG DIPERLUKAN Indra Gunawan
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

DKI Jakarta is a center of economic activity and according to Perda 1/2014, RDTR and PZ, the construction of railway infrastructure (MRT) base on TOD that optimized the utilization of Underground Space (RBT) is a must to improve public facilities and urban transportation. However, the implementation of the construction requires land that could be an obstacle in land acquisition process and the relatively high cost of JICA Loans (Foreign loans). Business Management in the TOD area of the MRT Station by PT MRT Jakarta (Perseroda) requires the right business model to increase potential revenue that provides additional income for PT MRT Jakarta to reduce government subsidies, Improvement of public facilities around the station which is expected to generate new business generation. This study uses a descriptive qualitative method by interviewing informants from representatives of landowners, DKI Jakarta provincial government staff (Dishub) and PT MRT Jakarta employees to get an overview related to the sustainable business model for the management of the Jakarta MRT station area along with the legal rules for the use of space required with business model references are Rail plus Property (R+P) with TOD and LVC approach which is applied in countries that already have good MRT system such as MTRc Hong Kong, Shenzhen, WMATA in DC Maryland Virginia – DMV. Based on the results of interviews and literature studies, it was found that the R+P business model in the TOD area of the Jakarta MRT station is the right business model if MRT Jakarta gets land use rights around the MRT station from the Government and revision of the UUPA that is in line with the use of RBT so that it can increase potential revenue, business diversification and improvement of public facilities that lead business generation in the transit area.

DAMPAK PENYELENGGARAAN PROSES PEMBELAJARAN KOLABORATIF MERDEKA BELAJAR BAGI MAHASISWA INSTITUT TRANSPORTASI DAN LOGISTIK TRISAKTI Marthaleina Ruminda; Yulianti Keke; Euis Saribanon; Mustika Sari; Indriyati
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

The purpose of this study was to determine the implementation and impact of their collaborative learning process for students at the Trisakti Institute of Transportation and Logistics. This research was conducted on 1,190 students, 92 lecturers, and 20 educators from the Faculty of Management and Business (FMB) of the Trisakti Transportation and Logistics Institute, Jakarta. The results of the study are that the implementation of MBKM has been going well within 1 year, there are several things that need to be improved, related to socialization, communication between all stakeholders involved (Students, Lecturers and Educators) and Students feel the good impact of implementing MBKM, adding additional competencies needed, broaden their horizons and can be a provision after graduation, because of the increase in hard skills and soft skills. So based on the results of students, lecturers, and teaching staff, there are several things that can be improved in the future, namely, first, students, lecturers, and educators still know little about MBKM, so it is necessary to do better socialization. Furthermore, students, lecturers and teaching staff still do not understand the length of learning MBKM, so it is necessary to provide an explanation regarding the length of study for the MBKM program. Then there are quite a lot of students, and lecturers who still don't have the same understanding of MBKM, so it needs to be communicated better. Fourth, it can be seen that students, lecturers and teaching staff feel that MBKM is able to improve soft skills and develop skills as a further provision. Furthermore, the five students felt that the activities were in accordance with the needs of future graduates. Only 3% stated that it was not appropriate and the sixth 55% of Education Personnel felt dissatisfied and did not participate, to increase participation in MBKM implementation, ITL Trisakti needs to socialize and re-communicate this activity. So in the future it is necessary to disseminate information to students, lecturers, and teaching staff regarding MBKM and it is important to continue the ongoing MBKM program in each faculty.

EVALUASI PEMBELAJARAN KOLABORATIF MELALUI CREDIT TRANSFER DAN CULTURAL EXCHANGE INTERNASIONAL Arsyad, M. Fahmi; Ratnasari, Devi; Ayutia, Yolla; Mulyani, Haniva; Sitorus, Sarah
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

Merdeka Learning Merdeka Campus aims to encourage students to master various fields of science with their fields of expertise, MBKM can provide opportunities for students to gain new learning experiences at other universities in accordance with their study programs so that the graduates produced can meet market demands work both at national and international levels so that the learning process in higher education becomes more autonomous and flexible. The Faculty of Transportation and Logistics Engineering at ITL Trisakti has a credit transfer and cultural exchange program with UniKL MIDI in Malaysia, this program is one of the implementations of the MBKM pre-program at the ITL Trisakti campus, this program was attended by 62 participants from the Environmental Infrastructure Engineering study program ( RIL). As many as 80.7% are interested in participating in the internationalization program in the future, from these data it can be concluded that internationalization activities can increase social networking and knowledge for participants. This research serves to see the extent to which the implementation of MBKM in this case Credit Transfer and Cultural Exchange has been implemented, and to identify any shortcomings that arise from these activities, so that in the future it can become input for the ranks of ITL Trisakti and the Ministry of Education, Culture, Research and Technology. in the implementation of the MBKM program. The author uses quantitative descriptive research methods in assessing the level of participant satisfaction.

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Muhamad Ardi Nupi Hasyim

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Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 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

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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