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Muhamad Ardi Nupi Hasyim
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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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INVESTMENT EFFECT BASED ON INVESTMENT OBJECTIVES AND EXPERIENCE ON INVESTMENT DECISIONS FROM A BEHAVIORAL FINANCIAL PERSPECTIVE S. Syahyono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 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 (353.266 KB) | DOI: 10.32670/fairvalue.v3i2.1197

Abstract

This article aims to examine the effect of objective-based investment and investment experience on investment decisions made by investors to overcome bias or errors in decision making caused by cognitive limitations or other psychological-emotional factors as contained in behavioral finance studies (Behavioral Finance). The method used is descriptive quantitative. The sampling technique used the purposive sampling technique. The results of the study show that objective-based investment has a positive effect on investment decisions, while investment experience has a negative effect. Based on the results of the study, it can be concluded that investment decisions can be improved in line with the increasing realization of goal-based investments. Meanwhile, investment experience needs to go through other factors to increase accuracy in making investment decisions.
Apakah Empati Mempengaruhi Kesadaran Pajak Generasi Z? Sustiyo, Joko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (370.75 KB) | DOI: 10.32670/fairvalue.v4i7.834

Abstract

Research on the impact of empathy as a non-economic factor on tax awareness in Generation Z has not been widely studied in Indonesia. Most researchers still focus on economic factors. This study uses binary logistic regression analysis because the dependent variable is categorical. The significance of the regression equation parameters was tested by the Ratio Likelihood Test and the Wald Test. Then, the goodness of fit model was tested using the Hosmer-Lemeshow Test. The likelihood ratio test shows that there is at least one coefficient from the regression model that has an effect on the 5% significance level. Based on the Wald test, the independent variable empathic concern items have a significant effect on tax awareness with a 5% significance level. The Hosmer-Lemeshow test states that the binary logistic regression model in this study is feasible to use. Binary logistic regression analysis showed that only one predictor had a significant effect on the tax awareness variable, namely empathic concern items. The odds ratio value of 1.43 on the empathic concern items variable shows that the probability of a generation Z who has empathy will be 1.43 times more aware of taxes compared to respondents who do not have empathy
PENEMPATAN DAN DISIPLIN KERJA PEGAWAI: PENGARUHNYA TERHADAP KINERJA PEGAWAI MELALUI SEMANGAT KERJA Yusuf Riesata; Ranthy Pancasasti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 (303.205 KB) | DOI: 10.32670/fairvalue.v4i5.845

Abstract

Inappropriate work placement, lack of discipline and employee morale are factors that can affect employee performance. The purpose of this study was to analyze the effect of placement and work discipline on employee performance through work morale as an intervening variable. The object of this research is non-civil servant employee at RSUD dr. Drajat Prawiranegara with the number of samples taken as many as 98 employees. Analysis of research data using the SEM-PLS method which includes testing the outer model, inner model and hypothesis testing. Based on the results of data analysis, it is known that placement has a significant positive effect on employee morale and performance, while work discipline has no effect on employee morale or performance. The results of the mediation test show that morale is only an intervening between placement and employee performance
PORTFOLIO OPTIMIZATION FOR SHIPPING & DELIVERY SERVICES WITH R: BEFORE AND AFTER PANDEMIC COVID-19 Anggraeni, Dina; Sugiyanto, Kris; Zam Zam, M. Irwan; Patria, Harry
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 (1036.34 KB) | DOI: 10.32670/fairvalue.v4i6.847

Abstract

The objective of this research is to construct an optimum investment portfolio of courier services sector stocks during period 2018-2021 using Modern Portfolio Theory model and to analyse risk and return generated by optimal portfolio before and after Covid-19 using R programming. Furthermore, we would also examine the impact of the Covid-19 on stock prices before and after Covid-19 to formulate investment decisions. The sample are 5 biggest courier services stocks (by market capitalization) that are listed consistently and did not stock split or reverse stock and the number of observations in 4825 stocks prices during the period January 2018 to October 2021. Based on the result of optimum investment research, we can observe that the best performing stocks with high tangency is AMZN, in fact way ahead of other sample emitens.  The result will be expected to help investors to bid the best possible portfolio in courier services.
PENGARUH INSENTIF DALAM MENINGKATKAN KEDISIPLINAN PEGAWAI MELALUI INTERVENING KEPUASAN KERJA Opiq Piqhi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 (586.512 KB) | DOI: 10.32670/fairvalue.v4i5.857

Abstract

Compliance is an important issue for employees in government agencies. This study aims to examine the effect of incentives on employee discipline through the intervening variable of job satisfaction. The object of research is civil servants at RSUD dr. Drajat Prawiranegara Serang with the number of samples taken as many as 125 people. Analysis of research data using the SEM-PLS method. The results showed that incentives had no effect on employee discipline. Incentives have a positive and significant effect on employee job satisfaction. Job satisfaction has a positive and significant effect on employee discipline. In this study, job satisfaction was proven to partially mediate the effect of incentives on employee discipline
MEMPERKUAT KECERDASAN EMOSIONAL DAN KINERJA PERAWAT DI RSUD DR. DRAJAT PRAWIRANEGARA Tika Mariska; Wawan Prahiawan; Liza Mumtazah Damarwulan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (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 (323.058 KB) | DOI: 10.32670/fairvalue.v4i5.858

Abstract

Performance is an important thing that reflects the good or bad service of an institution. This research was conducted at RSUD Dr. Drajat Prawiranegara to find out how the influence of emotional intelligence in improving employee performance by using the intervening variable of work discipline. The research population was 83 nurses. This study is a causality study whose data were analyzed using the SEM-PLS method. Based on the hypothesis test conducted, it shows that there is a positive and significant effect of emotional intelligence on work discipline and employee performance, and there is a positive and significant effect of work discipline on the performance at RSUD Dr. Prawiranegara Drajat. This study also proves that there is a partial mediation of work discipline on the influence of emotional intelligence to improve employee performance
Penerapan PSAK 69 terhadap perlakuan akuntansi dan deplesi aset biologis Anggraini, Desy Ismah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (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 (285.392 KB) | DOI: 10.32670/fairvalue.v4i7.988

Abstract

The purpose of this study was to determine the implementation of accounting treatment and depletion of biological assets based on PSAK 69 which was applied to UD Ternak Mandiri. Biological assets are different from fixed assets which are always shrinking, the value of biological assets will always grow. Due to these unique characteristics, biological assets must be treated differently from other assets such as land, buildings, and others. IAS 41 on agriculture was subsequently adopted into PSAK 69 on Agriculture which came into effect on January 1, 2018 which has a different method of calculating biological assets and depletion. This research was conducted with a case study approach by conducting direct observations, interviews, and documentation. The accounting treatment of biological assets at UD Ternak Mandiri is similar to the accounting treatment of fixed assets in the form of land. UD Ternak Mandiri has measured biological assets in accordance with PSAK 69, and in relation to the death or disability of biological assets, UD livestock Mandiri has not made any adjustments that cause the book value to differ from the actual value.
PENGARUH GCG TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA BIAYA EKUITAS PADA PERUSAHAAN BARANG KONSUMSI Zabrina, Avissa; Jacobus Widiatmoko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 (437.334 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1031

Abstract

Good earnings quality and being able to minimize the cost of equity are the goals of the company. This study aims to analyze the effect of Good Corporate Governance consisting of the board of commissioners, audit committee, audit quality and managerial ownership on earnings quality and to examine the effect of earnings quality on the cost of equity with leverage, firm size and market to book ratio as control variables. The object of this research is the goods and consumption sector companies listed on the Indonesia Stock Exchange in 2015-2020. Tests conducted using multiple regression analysis test. The results showed that GCG as proxied by the board of commissioners and managerial ownership had a significant positive effect on earnings quality, while audit committees and audit quality had no effect on earnings quality. Earnings quality has a positive effect on the cost of equity. Leverage and market to book ratio are not control variables of earnings quality on the cost of equity, while firm size can act as a control variable for earnings quality on the cost of equity with firm size having a positive effect on the cost of equity
Pengaruh kebijakan investasi, dividen, pendanaan dan profitabilitas terhadap nilai perusahaan manufaktur di daftar BEI Nila Fauziah; Widhian Hardiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 (363.418 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1049

Abstract

Firm value is a value that reflects a fair price paid by an investor in a company. This study focuses on manufacturing companies, because it is seen directly from how far the role of society and other industries in using manufactured products. The purpose of this study is to determine the effect of investment policy, financing policy, and profitability of manufacturing companies listed on the BEI. The method used in this study is a quantitative research method. The sampling technique used is the method of Purposive Random Sampling. This study calculates the profitability ratio with Return on Assets (ROA). Data analysis techniques used are Normality Test, Classical Assumption Test, and Model Test. Tests can say that investment policies do not affect the value of the company. Dividend policy does not affect firm value. The policy does not affect the value of the company. Meanwhile, profitability affects firm value. Companies that experience an increase in profits reflect that the company has a good performance, thus generating positive sentiment from investors and can make the company's price increase.
Analisis Keuangan Inklusif dan Tingkat Kemiskinan Di Kabupaten Timor Tengah Utara Nalle, Frederic; Felisisima Afoan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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 (555.86 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1051

Abstract

East Nusa Tenggara Province is one of the provinces with the largest poverty percentage in Indonesia after Papua and West Papua Provinces. The high percentage of the number of poor people in NTT Province, one of the biggest contributors comes from the North Central Timor Regency. The data released by the Central Statistics Agency noted that TTU Regency was the eighth (8) highest contributor to poverty out of 22 Regencies/Cities in the autonomous region of NTT Province. This study aims to determine the effect of the variable capital expenditures, balancing funds and Silpa funds on poverty in TTU Regency. The results showed that either partially or simultaneously each independent variable had a significant effect on poverty in TTU Regency.

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