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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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Red Flags sebagai moderating pengaruh intellectual capital terhadap earnings quality Giska Hawa Syahrani; R. Rosiyana Dewi
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 examine and analyze the effect of intellectual capital on earnings quality with a red flags as a moderating variable. For the methodology this research uses the quantitative method. The data used are secondary data obtained from Indonesia stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sample was selected using the purposive sampling method to produce 84 companies with a total observation of 252 research samples. The data analysis technique used in this research is Multiple Linear Regression Analysis. The result of this study indicates that intellectual capital have a positive and significant effect on earnings quality, while red flags have no significant effect on earnings quality, and red flags weaken the effect of intellectual capital on earnings quality.

Pengaruh kualitas pelayanan elektronik dan kepuasan terhadap kepercayaan konsumen serta dampaknya terhadap loyalitas konsumen Siti Marwanah; Muchsin Saggaf Shihab
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 development of banking digitalization continues and has a significant impact on the market, plus the pandemic situation that has changed people's consumption and daily lifestyles. In addition, the use of smartphones as a daily necessity has changed the perspective of seeing the banking industry, which is a provider of financial services that collect public funds. The factors of service quality and Trust are also determinants of customer loyalty. This study aimed to determine the effect of E-Servqual and Satisfactions on Trust and their impact on Loyalty. This research is causal, and the research instrument is a questionnaire with a purposive sampling technique with 165 respondents. This research method uses path analysis with SPSS tools. The results showed a positive relationship between E-Servqual on the formation of Trust, the effect of Satisfaction on the formation of Trust, the influence of Satisfaction on the formation of Loyalty, the influence of Trust on the formation of Loyalty. Another finding is that E-Servqual does not affect the formation of Loyalty. Therefore, the Trust acts as a mediator or intermediary that can form a Loyalty if it already exists. If there is no Trust, then there will be no Loyalty, even though the quality of service is good and Satisfaction already exists in the users, but without Trust, Loyalty will not be created.

Pengaruh kecerdasan emosіonal, kecerdasan spіrіtual, dan budaya organіsasі terhadap komіtmen organіsasі dengan kepuasan kerja sebagaі varіabel іntervenіng Pudji Endarsih; 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

Thіs study aіms to determіne and anaӏyze the effect of emotіonaӏ іnteӏӏіgence, spіrіtuaӏ іnteӏӏіgence, and organіzatіonaӏ cuӏture on organіzatіonaӏ commіtment wіth job satіsfactіon as an іntervenіng varіabӏe at the Regіonaӏ Offіce of DJP South Jakarta ІІ. Thіs type of research іs descrіptіve quantіtatіve usіng a sampӏe of 109 empӏoyees. The method used іn thіs study uses the SEM method wіth the heӏp of an anaӏytіcaӏ tooӏ usіng SmartPӀS versіon 3. The resuӏts of thіs study іndіcate that emotіonaӏ іnteӏӏіgence and spіrіtuaӏ іnteӏӏіgence have no and іnsіgnіfіcant effect on organіzatіonaӏ commіtment, whіӏe organіzatіonaӏ cuӏture and job satіsfactіon have a sіgnіfіcant and sіgnіfіcant effect on organіzatіonaӏ commіtment, emotіonaӏ іnteӏӏіgence and spіrіtuaӏ іnteӏӏіgence have no and no sіgnіfіcant effect on job satіsfactіon, organіzatіonaӏ cuӏture has an effect and іs sіgnіfіcant on job satіsfactіon, emotіonaӏ іnteӏӏіgence and spіrіtuaӏ іnteӏӏіgence have no and no sіgnіfіcant effect on organіzatіonaӏ commіtment through job satіsfactіon as an іntervenіng varіabӏe, and organіzatіonaӏ cuӏture has an effect and sіgnіfіcant to organіzatіonaӏ commіtment through job satіsfactіon as an іntervenіng varіabӏe.

Influence of intellectual capital and managerial ownership on sustainability finance the influence of intellectual capital and managerial ownership on sustainability finance Siti Kustinah
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

Intellectual capital(IC) or intellectual capital can be said to be the most important resource and or asset in a company where it contains ideas and knowledge which are important elements. Intellectual capital reporting provides companies to integrate reporting and Firm Sustainability Finance in measuring performance. Researchers are interested in conducting research with the aim of examining the effect of intellectual capital and managerial ownership on the sustainability of finance. The research was conducted on LQ45 companies listed on the IDX in 2018-2020. The results of this study reveal that intellectual capital and managerial ownership have a significant effect on the sustainability of finance simultaneously. Partially, intellectual capital has a significant effect on the sustainability of finance, and managerial ownership have no significant effect on the sustainability of finance. This is because the management's share ownership in the LQ45 company is still in the small category so that the management does not benefit from the earnings of the shares they manage.

Pengaruh BI-7 Day Reverse Repo Rate, Rasio Hasil Dividen, dan Rasio Pembayaran Dividen Terhadap Harga Saham pada Perusahaan LQ45 Putra, Jefri Yanto Cahya; Yusdi Daulay; Komara
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 determine the effect of BI-7 Day Reverse Repo Rate, Dividend Yield, Dividend Payout Ratio, on stock prices. The variables studied were BI-7 Day Reverse Repo Rate, Dividend Yield, Dividend Payout Ratio, to Stock Price in LQ45 Company with quantitative method and the sample used was purposive sampling. Data processing used Microsoft Excel and SPSS Version 25 to analyze financial management, descriptive statistical analysis, classical assumption test, hypothesis testing, correlation coefficient analysis and coefficient of determination. The results showed that partially BI-7 Day Reverse Repo Rate and Dividend Yield had no effect on Stock Prices and Dividend Payout Ratio had a significant positive effect on Stock Prices, and simultaneously BI-7 Day Reverse Repo Rate, Dividend Yield, and Dividend Payout Ratio significant effect on stock price.

Transaksi cryptocurrency : Bagaimana pandangan hukum ekonomi islam memandang? Sisca Ferawati Burhanuddin
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 development of the digital era is increasingly widespread, prompting changes to the payment system, some of which provide convenience, especially in terms of economic activity services. Cryptocurrency is a blockchain-based technology that is often used as a digital currency. Digital money is different from conventional money, this type of money does not have a physical form but only a block of data bound by a hash as validation. Basically cryptocurrency has almost the same function as other currencies, but this currency does not have a physical form like currency in general, although it provides a number of advantages for its users, the existence of cryptocurrency is still a question mark because it does not have officialpermission from the government or from state financial institutions. This research is a type of qualitative research, using a descriptive method while the results of this study explain that Cryptocurrency is a new phenomenon, especially in terms of transactions, the rapid development of technology in the 4.0 revolution era makes humans have to adapt to the various conveniences it presents, but if Seeing the position of cryptocurrency, especially in Indonesia, the government has not officially given permission because it is against the law and is not supervised by financial services authority institutions. Meanwhile, according to Islamic economic law, the concept of cryptocurrency contains gharar and dharar because the inventor or creator is not known for certain, there is no authority to ensure the validity of transactions, has no intrinsic value, and cannot be separated from speculation about the price which is very volatile and is only used as a profit and loss tool. then Cryptocurrency contains elements of Maysir..

Pengaruh return on asset, debt to asset ratio dan current ratio terhadap harga saham pada perusahaan sub sektor transportasi di Bursa Efek Indonesia (BEI) Periode 2014 – 2019 Hasanudin; DipaTaruna; Zallya Fassya
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 analyze the effect of Return on Assets, Debt to Asset Ratio, and Current Ratio on stock prices in transportation sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2014 – 2019 period. The population used in this study is transportation sub-sector companies that listed on the Indonesia Stock Exchange (IDX). The data used in this research is secondary data. The sampling technique in this study was carried out using the purposive sampling method, namely by selecting samples based on the criteria determined by the author and obtained a research sample of 12 companies during the 2014 - 2019 period. The data analysis method used in this study was descriptive analysis. , classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study explain that Return on Assets has a significant effect on stock prices, Debt to Asset Ratio has a significant effect on stock prices, and Current Ratio has a significant effect on stock prices.

Keputusan pembelian produk vitamin c di masa pandemi covid - 19 Kurnia Kusumawati; Sahat Saragi; Lies Putrianti
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

Vitamin C products during the COVID-19 pandemic had a significant sales increase. Buying decisions not only influenced by products such as price and quality, but also influenced by factors that exist around consumers, for example culture, socio-economic, psychological personality. This study aims to determine the factors that influence buying decisions for vitamin C products during the COVID-19 pandemic. The survey was taken by non-probability sampling with purposive sampling technique on male or female respondents who bought vitamin C products at pharmacies in Bogor district. Based on the results of SEM statistical analysis using Lisrel, it is known that price variables, quality variables, cultural variables, socio-economic variables and personal-psychological variables have a positive and significant effect on buying decision variables. During the COVID-19 pandemic, the most influential factors on buying decisions for vitamin C products were personal-psychological factors followed by socio-economic factors, cultural factors, quality factors and price factors.

Pengaruh modal psikologi dan pemberdayaan terhadap kinerja guru dengan mediasi kepuasan kerja Novitasari, Dyah Pitaloka; Bambang Suko Priyono
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

Performance is a determinant of achieving the goals of an organization's success. Organizational performance will be maximized when the organization is able to manage employees within the organization. This research aims to find out the psychological capital’s influence and empowerment on performance of teacher by mediating job satisfaction. The study was conducted on 112 teachers at SMK Negeri 1 Bawen Semarang Regency with total sampling method. The variables studied were independent variables, namely psychological capital and empowerment, the mediating variable was job satisfaction and the dependent variable was teacher performance. This study used multiple regression analysis in analizing data. Results of the study are obtained: 1) Psychological capital has a positive and significant effect on teacher job satisfaction (2) Empowerment has a positive and significant effect on teacher job satisfaction. (3) Psychological capital has a positive and significant effect on performance of teacher (4) Empowerment has a positive and significant effect on performance of teacher. (5) Job satisfaction has a positive and significant effect on performance of teacher. (6) Empowerment has the greatest influence compared to psychological capital on performance of teacher. (7) Job satisfaction mediates the effect of psychological capital on performance of teacher.(8) Job satisfaction mediates the effect of empowerment on performance of teacher.

Bagaimana kualitas informasi keuangan uang muka operasional setelah implementasi Enterprise Resource Planning (ERP) Fathurrahman, Fulki
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

This study aims to determine how the effect of enterprise resource planning (ERP) implementation on quality financial information at PT Pupuk Kujang. This research is based on business changes due to increased competition which is marked by the needs of the company and related internal parties who are the perpetrators of ERP implementation in the development of the company's business activities, and also against the background of the implementation of an ERP system that produces inaccurate information. Thisresearch was conducted using quantitative methods with a survey approach. The data collected came from questionnaires distributed to 63 respondents in related departments including accounting, finance, human resources (HR), marketing, sales facilities, retail sales, planning and promotion, industrial and general education and training. The results obtained indicate that ERP implementation can affect the quality of financial information through good implementation stages, supported by quality hardware and good human resources. However, there are also other factors that are not discussed in this study and have an influence on the quality of financial information.

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+6282317862727

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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

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