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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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PERHITUNGAN KEMBALI PAJAK PENGHASILAN BADAN SESUAI DENGAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 UNTUK MENENTUKAN PAJAK TERUTANG Siti Tsnaniati; Dhiki Dwi, Anggoro; Nanang, Rohadi; Nurul, Hidayah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency asreferred to in the General Provisions Act and Tax Procedures, including taxpayers,withholders and tax collectors. The tax payable is a tax that must be paid at any time, in thetax period, in the tax year, or in part of the year in accordance with the Tax Regulations.Through the recalculation of Corporate Income Tax in accordance with GovernmentRegulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is todetermine the recalculation of corporate income tax in accordance with GovernmentRegulation No. 23 of 2018 in order to determine the tax payable. The data source used in thisstudy is primary data. The type of data used is qualitative and quantitative data. The variablesused are corporate income tax and tax payable. This research uses descriptive quantitativeresearch.Based on the analysis, the Calculation of Corporate Income Tax based onGovernment Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Salesto Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of IncomeTaxes it was found that the amount of Tax Payable which is calculated based on GovernmentRegulation Number 23 of 2018 is lower than that calculated based on Government RegulationNumber 46 of 2013. Based on the results of the study, the researchers suggest that KPRI ManisKras should calculate the Corporate Income Tax in accordance with Government RegulationNumber 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRIManis.

TINJAUAN IMPLEMENTASI PRINSIP KOPERASI PADA KLUB SEPAK BOLA INDONESIA Patron Natadjaya; Muhammad Fawwaz, Raihanto; Tiara Kania, Ladzuardini; Heriyaldi, Heriyaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Based on a survey conducted by Nielsen in 2014, 77% of the total population ofIndonesia was attracted to football clubs. This value shows that the football industryin Indonesia has large market potential. However, this potential has not been fullyutilized, since there are still clubs dispersion due to management problems. Thisstudy uses data sourced from World Football in the German League (Bundesliga),Spanish League (La Liga), English League (Premier League), and IndonesianLeague (Liga 1) in the 2018/2019 season. Cooperative principles are used to find outthe differences between football management. Furthermore, we used qualitative andquantitative analysis, in SWOT analysis, quadrant mapping, and trendline of thescatter plots to determine the relationship between variables studied. The resultshows a positive relationship between the two variables and concluded that leagueswith cooperative football clubs tend to have a positive slope and higher coefficientvariable points accumulation against the average variable audience compared to anon-cooperative club.

PERAN MAHASISWA TERHADAP PEREKONOMIAN DI KOTA MALANG MELALUI KOPERASI MAHASISWA Mursidi; M. Akbar, Dzikriyansyah; Aisyah Fitri, Azzahra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to understand: 1) The role of students as millennial generationin the formation of awareness of the importance of cooperatives to improve the economyin Malang, 2) How the Malang City Cooperative Office accommodates students asmillennials to foster prosperity will support cooperatives, 3) How knowledge MalangCity community about cooperatives. This study uses qualitative research with the subjectof students as the generation and objects of the general public. Data collection usesinterview methods and historical data. The results showed that: 1) students must have awillingness or interest in cooperatives and have creative and innovative ideas or ideasto develop cooperatives in the general public, 2) Malang City Cooperative Office hasan important role by providing education, training and mentoring to special studentsmembers student cooperatives about, 3) community knowledge about cooperatives isvery little and does not trust cooperatives.

ANALISIS SOLUSI PERMASALAHAN NON-PERFORMING LOAN DI KOPERASI SIMPAN PINJAM DAN UMKM Heriyaldi; Aurellia, Arfita; Shanaya, Nafsani; Widiandini Prita, Hapsari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The bad credit or Non-performing Loan (NPL) in cooperative can be a problem that always happensevery year. With that, the government tries to reduce the NPL number as little as possible so the lossdoes not occur. This paper uses the primary data collection method, the writers interviewed the headof bank bukopin Cimahi?s branch and the writers also interviewed members of several cooperativesin Bandung and Jatinangor. The results of the interview stated that the problem of bad credit wascaused by, among others, members of the cooperative who had stalled in returning their loans, themanagement of the cooperative?s financial system was not good, and the business of the cooperativebeing undertaken is in decline. This certainly can result the distribution of credit through the linkageprogram being problematic.Seeing the problem of bad credit that occur, AKKI can be a solution fora strategy to strengthen MSME finance, especially in terms of capital. AKKI is an independentinstitution under the auspices of the Ministry of Cooperatives and Micro and Small and MediumEnterprise that integrates credit insurance throughout the Indonesian Cooperatives, so that eachcooperative can be insured to minimize the risk of dissolving a cooperative based on the reasons ofbad credit. This research is important to read as one of the efforts to realize financial stability incooperatives and MSMEs, especially in the sector of capital obtained from credit by reducing thenumber of Non-Performing Loans that continue to exist each year. With this, cooperatives canincrease their existence in Indonesia.

PENGARUH DEBT TO TOTAL ASSET RATIO TERHADAP RETURN ON EQUITY DAN MANFAAT EKONOMI ANGGOTA Eka Setiajatnika; Muhamad Ardi Nupi, Hasyim; Risma, Oktavira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits.

PENGARUH KESEHATAN BANK TERHADAP RETURN SAHAM: Studi Pada Bank BUMN yang Listing di BEI Periode 2013-2017 Dian Fordian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to know and study the influence of bank health is represented by the variable Capital Adequacy Ratio (CAR), the Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) towards the stock return bank State-Owned Enterprises which listings in Indonesia stock exchange (IDX). The data used are secondary data in the form of annual data from the year 2013-2017. The dependent variables used stock return as for its independent variable is the variable CAR, NPL, and LDR. Data analysis using multiple regression in panel data (fixed effect model). The results of this research show that there is a significant influence of the simultaneous independent variables the dependent variables against. While partially only variables that influence the NPL negative and significantly to the stock return, while variable CAR and LDR have no effect against the stock return bank State-Owned Enterprises listed at the IDX.

EFEKTIVITAS REALISASI ANGGARAN BIDANG PENYELENGGARAAN PEMERINTAHAN DESA: Studi Kasus Alokasi Dana Desa Jajar Talun Blitar Tahun 2017 Kurniasari, Rita; Anam Miftakhul , Huda; Diana, Elvianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Village Fund Allocation is a part of the central and regional equity funds devoted to villages in implementing government services and community empowerment. In carrying out its duties the village government is required to run the wheels of government efficiently and effectively. This study aims to determine the level of effectiveness of budget realization of Village Fund Allocation in the implementation of village government in Jajar Village, Talun sub-district, Blitar regency in 2017. Data collected by observation method, library research, and interview. Data analysis uses effectiveness and effectiveness ratio. The results of research on the effectiveness of budget realization is at 90% -100% level and included in the effective category. Level of effectiveness of budget realization Village Fund Allocation in the implementation of village government in Jajar Village in 2017 (97.6%). This means that Jajar Village Government has optimized revenue or acceptance in applying the realization of budget ceiling of Village Fund Allocation in the administration of village government by doing priority scale in determining expenditure budget to fit with expectations and objectives as well as benefits for quality in budget realization.

PENGARUH PEMERIKSAAN PAJAK DAERAH TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA TANGERANG SELATAN Reza Kurniawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the influence as well as potential inspection of Local Taxes on the receipt of Regional Taxes in the City of South Tangerang. After the tax audit, the Local original Income increases further, as seen from the level of compliance of taxpayers who comply with reporting and paying taxes on time and exact amount. This is expected by the South Tangerang City Government.

KINERJA USAHA KOPERASI MELALUI PENDEKATAN TINGKAT KESEHATAN KAITANNYA DENGAN PENCIPTAAN VALUE OF FIRM Dasuki, Rima
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Savings and Loans Cooperative which is one of the Financial Institutions / Financing which is engaged in the financial services sector de facto has grown and developed rapidly throughout the archipelago and has a central and strategic position in supporting all productive sector productive economic activities. Considering the KSP / USP-Koperasi business activities, one of them is collecting public funds, of course, bringing the consequences that the management of KSP / USP-Koperasi must be handled in a healthy manner by considering the prudent principle. To safeguard and protect the level of public confidence in the KSP / USP-Koperasi from mismanagement or the possibility of possible deviations, KSP / USP-Koperasi or Regency / City Government must monitor and apply an Internal Control System (SPI) which must be implemented by KSP / USP-Koperasi itself on a regular basis. The health of the cooperative will greatly affect the value of the firm's co-operative and the benefits that the member will receive. This study is an early stage for conducting cooperative business performance research through health level approach in relation to the creation of value of firm and share holder equity, financed by Kemenristek Dikti fiscal year 2018.

PENGARUH NON PERPFORMING LOAN (NPL) dan NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSET (ROA) bank bjb Periode Tahun 2013-2017 Nugraha, Heri; Iis, Komariah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial performance has become one of the considerations about the condition of a bank. Many factors affect the financial performance of a bank. Therefore, this study examines the effect of Non Performing Loan (NPL) and Net Interest Margin (NIM) of the Return On Asset ( ROA) in bank bjb 2013-2017. Data analysis method used is multiple linear regression analysis which is previously performed classical assumption, such as normality test, multicollinearity test, autocorrelation test, and heteroskedastisitas test. Hypothesis testing by using the F test and t test. The Results from this study indicates that NPL significant negative effect on ROA. NIM significant positive effect on ROA. The amount of determination degree test (Adjusted R Square) is equal to 0.793, that means the independent variable such as NPL and NIM have the impact on ROA of 79,3% . Meanwhile, the remaining 20,7% is explained by other variables outside the model of this study .

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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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