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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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Pengaruh Karakteristik Perusahaan, Sales Growth Dan Managerial Ownership Terhadap Tax Avoidance Bani Haniyyah Ramadhan; Suripto
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 research aims to prove empirically the effect of company characteristics as proxied by leverage, profitability, company size and sales growth and managerial ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The research method used is quantitative associative. The type of data used is secondary data. Sampling using purposive sampling technique. The number of research samples was 16 companies with a research period of 5 (five) years, in order to obtain 80 observational data. data analysis with panel data regression analysis. The results showed that profitability had a negative effect on tax avoidance, while firm size had a positive effect on tax avoidance, but leverage, sales growth, and managerial ownership had no effect on tax avoidance. The results show that leverage, profitability, firm size, sales growth, and managerial ownership simultaneously affect tax avoidance

The Influence of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on Firm Value Renal Alvian; Agus Munandar
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 study was to determine the effect of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on firm value. Ratio data comes from the company's annual financial report (financial report), therefore the data collection method uses secondary data. This research was conducted from November 2021 to February 2022. Panel data were employed in this study, which is a synthesis of cross sectional and time series data. The normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test were all used in this study. The following conclusions are taken from the analysis and discussion of 45 samples from nine companies in the food and beverage subsector that are publicly traded on the Indonesian Stock Exchange: 1) The Debt To Equity Ratio has no effect on the firm's worth; 2) The Net Profit Margin has a positive and significant effect on the firm's worth; and 3) The Cash Ratio has a positive and significant effect on the firm's worth..

Analisis Kinerja Keuangan Pada Subsektor Pariwisata Yang Terdaftar Pada Bursa Efek Indonesia Hasucita Tausi; Hamdy Hady; Febria Nalurita
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 examine the effect of quick ratio variables, total asset turnover ratio, leverage, firm size and growth in sales on financial performance as measured by Return on Equity (ROE). The data in this study uses secondary data sourced from the annual financial statements of tourism subsector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection was carried out by purposive sampling so that 17 companies were sampled. The dependent variables in this study are the quick ratio, total asset turnover ratio, leverage, firm size and growth rate. The data analysis used to test the hypothesis is multiple regression analysis using the Eviews 10 program. The results show that the quick ratio and growth have no effect on financial performance, while those that do affect the total asset turnover ratio, leverage, and firm size. To increase profits through the total asset turnover ratio, one way that can be done is that asset management is carried out wisely. Leverage is one of the challenges for managers in terms of company management. If the company expands the size of the company, it will allow the advancement of competitive advantage and dominate market share. The results of this study are expected to provide input for companies and investors to consider the total asset turnover ratio, leverage, and company size because they will affect the company's financial performance.

Pengaruh Motivasi, Strategi, Budaya, Harga dan Fitur Produk Terhadap Keputusan Pembelian Mobil Datsun: (Studi Empiris pada Konsumen Mobil Datsun di Indomobil Nissan Purwokerto) Tri Hutomo; Pujiharto; Eko Haryanto; Azmi Fitriati
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 examine the effect of motivation, strategy, consumer culture, price and product features on the decision to purchase a Datsun brand car in Indomobil Nissan Purwokerto and the Banyumas Regency area. The method used is a survey by purposive sampling. The number of respondents as many as 60 people, namely Datsun car users. The data were tested statistically. The components tested are validity test, reliability test. The test consists of classical assumptions, multiple linear analysis, coefficient of determination, and hypothesis testing. The results show that consumer motivation, strategy, culture, price, product features have a significant effect on purchasing decisions. This means that the type of product, perception, culture, price and features are taken into consideration by consumers in making purchasing decisions on Datsun brand cars in Indomobil Nissan Purwokerto and the Banyumas Regency area. This condition is supported by the results of the SWOT analysis which shows a positive value

Pengaruh Budaya Organisasi, Gaya Kepemimpinan dan Kepuasan Kerja terhadap Kinerja Pegawai Melalui Motivasi Pegawai sebagai Variabel Intervening pada Dinas Ketahanan Pangan, Kelautan dan Pertanian Provinsi DKI Jakarta Tahun 2020 Edi Sugiyono; Rita Rahajeng S
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 uses primary data with a total of 130 respondents. The analysis used is multiple linear regression analysis (PLS) using SEM. The results showed that organizational culture had a negative and insignificant effect on employee motivation, leadership style and job satisfaction had a positive and significant effect on employee motivation. Organizational Culture, Leadership Style and Job Satisfaction have a negative and insignificant effect on employee performance. Organizational culture has no significant effect on employee performance through employee motivation, leadership style and job satisfaction have a significant effect on employee performance through employee motivation. Employee motivation has a positive and significant effect on employee performance.

Pengaruh Lingkungan Kerja, Kompetensi dan Komunikasi Terhadap Motivasi Kerja dan Dampaknya Pada Kinerja Pegawai Tahun 2021 pada Kantor Pusat Produksi, Inspeksi dan Sertifikasi Hasil Perikanan Provinsi DKI Jakarta Arief Prakoso; Suryono Efendi
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 analyzes the influence of the Work Environment, Competence and Communication on Work Motivation and its impact on Employee Performance in 2021 at Kantor Pusat Produksi, Inspeksi dan Sertifikasi Hasil Perikanan Provinsi DKI Jakarta. Hypothesis testing in this study used a statistical analysis tool Structural Equation Modeling (SEM). The results showed that the Work Environment and Communication had a positive and significant effect on Employee Motivation, Competence had a positive and insignificant effect on Employee Motivation. Work Environment has a negative and insignificant effect on Employee Performance, Competence has a positive and insignificant effect on Employee Performance, Communication has a negative and significant effect on Employee Performance. Work Environment has a significant effect on Employee Performance through Employee Motivation, Competence has no significant effect on Employee Performance through Employee Motivation, Communication has a significant effect on Employee Performance through Employee Motivation. Employee Motivation has a positive and significant effect on Employee Performance.

PENGARUH KOMPENSASI, LINGKUNGAN KERJA, DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PEMADAM KEBAKARAN KOTA DEPOK Prafitri Kumalasari; Sugito Efendi
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 Depok City Fire Department has a very important function in carrying out disaster management in the emergency or rescue service, especially firefighting in the Depok area, West Java. Therefore, the performance of the firefighting apparatus is considered very vital in achieving the overall organizational performance of the Fire Department. This study aims to analyse the direct and indirect effects of Compensation, Work Environment, and Leadership on Employee Performance through Job Satisfaction on firefighters at the Depok City Fire Department. This research is quantitative research using an analytical tool in the form of a Structural Equation Model (SEM) program through AMOS software. The data processed were 150 samples from 182 population data. Based on the research results obtained empirical facts in the form of: 1) Compensation directly has a positive effect on employee performance; 2) The environment has a direct positive and insignificant effect on employee performance; 3) Leadership directly has a positive effect on Employee Performance; 4) Direct compensation has a negative effect on Job Satisfaction and is not significant on Job Satisfaction; 5) Environment directly has a negative effect on Job Satisfaction; 6) Leadership directly has a positive effect on Job Satisfaction; 7) Job satisfaction directly has a positive effect on employee performance; 8) Compensation indirectly has a positive effect through Job Satisfaction on Employee Performance; 9) The environment indirectly has a positive effect through Job Satisfaction on Employee Performance; 10) Leadership indirectly has a positive effect through Job Satisfaction on Employee Performance. Therefore, the Depok City Fire Department needs to pay attention to these variables because they have a significant role in improving employee performance.

Pengaruh Harga Emas Dunia, STI Index, N225 Index, KS11 Index, DJI Index, terhadap IHSG dan Dampaknya pada Indeks IDX30 Bursa Efek Indonesia (2012-2020) I Made Adnyana; Andini Nurwulandari; Suryadi
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 analyzes the influence of the World Gold Price, STI Index, N225 Index, KS11 Index, DJI Index, on the IHSG and its Impact on the IDX30 Index of the Indonesia Stock Exchange (2012-2020). Hypothesis testing in this study used a statistical analysis tool Structural Equation Modeling (SEM). The results showed that the World Gold Price had a positive and insignificant effect on the IHSG, the STI Index had a negative and significant effect on the IHSG, the N225 Index had a positive and insignificant effect on the IHSG, the KS11 Index had a negative and significant effect on the IHSG and the DJI Index had a positive and insignificant effect. against the IHSG. The World Gold Price has a negative and significant effect on IDX30, the STI Index has a positive and significant effect on IDX30, the N225 Index has a negative and significant effect on IDX30, the KS11 Index has a positive and significant effect on IDX30 and the DJI Index has a positive and insignificant effect on IDX30. World Gold Price has insignificant effect on IDX30 through IHSG, STI Index has insignificant effect on IDX30 through IHSG, N225 Index has insignificant effect on IDX30 through IHSG, KS11 Index has insignificant effect on IDX30 through IHSG and DJI Index has insignificant effect on IDX30 through IHSG. IHSG has a positive and significant effect on IDX30.

Penerapan Pajak Pertambahan Nilai Berdasarkan PMK No.121/PMK.003/2015 atas Transaksi Ekspor Impor pada Perusahaan Freight Forwarding : Studi Kasus : PT. Leschaco Logistic Indonesia Karniawan, Nanda; Syahzuni, Barlia Annis
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 research is to determine of the implementation of value added tax (VAT) for an export and import transaction in a freight forwarding company based on PMK NO.121/PMK.003/2015. The result of this research is that for transaction export and import that has been running from the company that already appropriate to the regulation of PMK NO.121/PMK.003/2015. The export and import transaction is already using the rate of 10% x10% from the tax base amount as a refer to PMK NO.121/PMK.003/2015. Every purchase and sell transaction is already record in SAP from the receivable and payable until the transaction is paid. The company should report all the transaction from the purchase till selling in the VAT report. To complete the payment, the company should pay the owed VAT first then the customer will pay base on payment term and the company has a strong cash flow to complete the payment of VAT report

Pendapatan Asli Daerah : Suatu analisis efektivitas pengelolaan pajak dan retribusi daerah Kabupaten Malaka Seran, Marisa S B
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 research aims to find out the effectiveness of local tax management and local levies on local original income (PAD) of Malacca Regency. Using sekuder data from BPKAD Malaka Regency in 2016-2020. The model used is ratio analysis. The results showed that the Tax Management of Malaka Regency And The Management of The Malacca Regency Levy in 2016 to 2020 were in the ratio range above 100% so it fell into the category of Very Effective.

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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Jawa barat

INDONESIA

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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