Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

41 42 43 44 45

Quality analysis of village fund management on the success of development program in Letneo Village, Insana Barat District, Timor Tengah Utara Regency Pangastuti, Margareta
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Letneo Village is one of the villages located in Insana Barat District, North Central Timor Regency which is geographically directly adjacent to the Democratic State of Timor Leste. As a village that has just been divided in the last 5 years, it has also received a large and varied amount of village funds from the central government. Village governments often encounter difficulties in managing village funds due to the lack of quality human resources. Recognizing this, the aim of this research is to determine the effect, either partially or simultaneously, between the variables of planning, implementation and monitoring of village funds on the success of Letneo village development. The analytical tool used is by using multiple linear regression analysis by taking samples from the entire village apparatus of Letneo, totaling 35 people. The results showed that either partially or simultaneously the variables of planning, implementation and supervision had a real and significant influence on the success of the development of Letneo Village, Insana Barat District, North Central Timor Regency.

Pengaruh likuiditas, risiko kredit dan efisiensi operasional terhadap profitabilitas bank persepsi pasca kebijakan tax amnesty yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019 Indra Tri Wahyuni; Trisni Suryarini
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

This study aims to analyze the effect of liquidity, credit risk and operational efficiency on the profitability of receiving banks after the tax amnesty policy. The population in this study is the receiving banks that receives repatriation funds and ransom money for tax amnesty policy which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with a total of 77 receiving banks. The sampling technique in this study used purposive sampling method. This results in a sample of 20 receiving banks with 66 units of analysis after reducing the outliers of 14 data. The use of data analysis methods in this study used descriptive statistical analysis and inferential statistical analysis, namely multiple regression analysis. The results showed that liquidity and credit risk had no effect on receiving bank profitability after the tax amnesty policy. Meanwhile, operational efficiency has a negative effect on received bank profitability after the tax amnesty policy. So it can be said that the operational efficiency after the tax amnesty policy is to determine the level of profitability by banks, meaning that the higher the level of bank operational efficiency, the lower the level of bank profitability

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Pembagian Dividen Pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Grasintya Eka Novianingtyas; Batara Daniel Bagana
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

This study examines the effect of profitability, leverage, liquidity, and firm size ondividend distribution. This research was conducted on conventional bankingcompanies listed on the Indonesia Stock Exchange (IDX) using valid annualfinancial statements. The sampling method uses financial reports on the officialwebsite, namely www.idx.com with data for the period 2016 to 2020. Therelationship and or influence between variables is explained by the descriptivestatistical test method. The results showed that profitability, leverage, liquidity,and company size had a significant positive effect on dividend distribution inconventional banking companies listed on the Indonesia Stock Exchange (IDX)

Model Perilaku Perpindahan Merek Pada Beauty Clinic muji rahayu, tri septin; Lusiana Suprapti
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

The purpose of this study is to determine the effect of independent variables are which post-consumption dissatisfaction, switching costs and word of mouth on towards brand switching. Data collection techniques this research used is purposive sampling metodh with 100 respondents. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of post-consumer dissatisfaction, switching cost and word of mouth simultaneously have a positive and significant effect on the brand's switching decision to move to the Reta Beauty Clinic. Post-consumption dissatisfaction, switching cost variable partially has no effect on brand switching decisions. Word of mouth variabels partially have a positive and significant effect on brand switching decisions.

Pengaruh Diversifikasi Pendapatan, Modal Intelektual, Dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan: Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020 Pertiwi, Siska Puspa; Suhartini, Dwi
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

Company value describes the quality of a company. There are several factors that affect company value, including, the recent trend of diversification strategy, business risk, and how the company’s resource is well managed. This study aims to investigates the impact of income diversification, intellectual capital and enterprise risk management on company value. Based on purposive sampling criteria obtained 25 observations of conventional banking listed on Indonesia Stock Exchange during 2015-2020. Data analysis technique used in this study is Partial Least Square (PLS) software SmartPLS (3.2.9). Findings showed that there is no significant impact of income diversification on company value. Meanwhile, intellectual capital has significant positive impact on company value, and enterprise risk management has significant negative impact on company value. The result of this study can be used as further study to determine the amount of company value influenced by income diversification, intellectual capital, and risk management so that it provides a competitive strategy. It is important for the company to maintain their resources management as it had been created value in the company. In addition, it is recommended for management to take more concern how the company mitigates the risks so that it provides a positive signal for investors.

Analisis pengaruh suku bunga, inflasi, debt to equity ratio (der), ukuran perusahaan, dan umur perusahaan terhadap profitabilitas perusahaan sub sektor telekomunikasi yang terdaftar di BEI tahun 2016-2020 Yunita, Irni; Naurah Salsabila
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

Currently, investment activities are very popular with the people of Indonesia and become one of the aspects that affect the economic development of a region. The telecommunications sector is one of the sectors whose stocks show positive movements. One of the ways to determine the capability of a company is to look at the level of profitability of the company. Profitability can be influenced by factors originating from outside the company such as interest rates, inflation, and exchange rates which are generally used as benchmarks for the economy. Meanwhile, there are also factors that come from within the company itself and are usually related to decision making and strategies to be carried out such as leverage, DER, company size, and company age. The purpose of this study was to determine the effect of Interest Rates, Inflation, DER, Company Size, and Company Age on Profitability, with the object being the telecommunication sub-sector companies listed on the IDX in 2016-2020. This research is included in quantitative research with the method used is multiple linear regression, using F-test and t-test for hypothesis testing. The results of this study prove that interest rates, inflation, DER, company size, and company age simultaneously have a significant effect on company profitability. Partially, DER, firm size, and firm age have a significant effect, however, interest rates and inflation have no significant effect on profitability.

Perancangan Sistem Informasi Akuntansi Penjualan Obat Menggunakan Microsoft Visual Studio 2010 Di Klinik Utama Bunda Nanda Rani, Rani Nurdianti; Tina, Tina Yusepa; Karyadi, Karyadi; Falaah, Falaah Abdussalaam
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

Klinik Utama Bunda Nanda is one of the maternity homes that provides pharmaceutical services which is marked by the presence of a pharmacy in it. The purpose of this research is to develop a drug sales accounting information system design using Microsoft Visual Studio 2010 and MySQL database. In this study, the authors use qualitative methods with data collection methods literature study, interview data or observation. And the system development method used is the waterfall. From the results of the study, it was found that the problem was that the management of drug sales data was still manual so that it was prone to errors, including the process of searching for data or preparing reports that took a relatively long time, and the information presented was less accurate. The author hopes that the design of a drug sales information system can make it easier for employees to manage sales data and can minimize errors that may occur.

Studi faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di indonesia Almunawwaroh, Medina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The study was conducted to determine how the effect of CAR, NPF, and FDR on ROA. During the observation period, the research data proved to be normally distributed. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, there were no variables that deviated from the classical assumption. Based on this, the research data has met the requirements to use the multiple linear regression model. The results of this study indicate that CAR has an insignificant positive effect on ROA, NPF has a significant negative effect on ROA, and FDR has an insignificant positive effect on ROA. The predictability of the three independent variables on ROA in this study was 89%, the difference of 11% was caused by other factors that were not included in the research model.

Modal sosial upaya peningkatan kinerja usaha kecil mikro keripik tempe sanan kota Malang Fitrotun Nikmah; Farida Rahmawati
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

The purpose of this research is to identify the forms of application of social capital and the barriers to micro and small businesses of Sanan tempe chips in improving business performance for the sustainability of their business. Qualitative research used in this study. The data obtained in this study are qualitative data obtained through in-depth interviews, observation and documentation. The source of the data came from the informants of the UMK perpetrators of Malang's typical light meal, namely tempeh chips, Sanan as many as 8 people. Informants have joined this sector for at least 2 years as their main job. The results of the research analyzed that there is social capital owned by the tempe-sanan chip industry group in the form of trust, social networks, and norms. Trust and norms are the things that most influence MSEs, the existence of trust and norms with other business actors, and external parties such as customers, suppliers, and other communities. Business actors have a very good and wide social network to support their business activities. However, there are still various limitations and obstacles for actors both externally and internally.

Pengaruh Work-life Balance dan Flexible Working Arrangement terhadap Job Performance dengan Dimediasi oleh Employee Engagement Adinda Siska Witriaryani; Aprilizayanti Putri; David Jonathan; Tengku Mohd Khairal Abdullah
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

This study aims to determine the effect of Work-Life Balance and Flexible Working Arrangement on Job Performance with Employee Engagement as a mediating variable. Purposive sampling was applied in this study, where the research area was focused on Jakarta and its surroundings as considered to be the center of the spread of the Covid-19 pandemic in Indonesia, where work from home schemes were mostly applied. Data collection is done online using google form. A total of 208 usable responses were collected from working individuals employed in companies implementing flexible working arrangements. Data were collected and analyzed using SMART PLS ver.3.0. The results showed that flexible working arrangements, although not directly affecting job performance, had several effects when Employee Engagement was introduced as a mediating factor. This finding proposes the full mediating effect of Employee Engagement on Job Performance. In addition, Employee Engagement was also found to mediate the relationship between Work-Life Balance and Job Performance. Therefore, the introduction of Employee Engagement as a mediating variable for Work-Life Balance and Flexible Working Arrangement, will increase the Job Performance variance in this study

Page 43 of 143 | Total Record : 1422

41 42 43 44 45

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) More Issue

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

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