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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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Usulan Kebijakan Pengendalian Persediaan Cafe X Dengan Metode EOQ Aditya Christian Paulus
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

Cafe X is a business engaged in the restaurant sector. This research was conducted at Cafe X to find out the optimal inventory management policy to be applied to Cafe X. The primary data used in this study were data on the use of coffee and milk from January to December 2020 as well as data on costs associated with inventory at Cafe X. This study concludes that the total cost of inventory using the EOQ method is smaller than the total cost of inventory currently occurring at Cafe X. Based on the calculations in this study, the number of reorder points for coffee raw materials is 2,36 kg, with a safety stock as much as 0,99 kg. And the value of the reorder point for milk raw materials is 2,73 cartons, with a safety stock of 0,88 cartons. Cafe X should review the calculations yearly to take into account the reorder point and safety stock value so that the optimal value can follow the needs of Cafe X.

Pengaruh Fraud Diamond Terhadap Penyimpangan Akuntansi Salsabiila Zaeninaa; Arief Himmawan Dwi Nugroho
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 relationship between pressure, opportunity, rationalization and capability on accounting irregularities. This study uses the panel data method and sampling technique with purposive sampling method using manufacturing companies in the basic and chemical sectors in the 2017-2019 period. The results obtained from this study are the influence of financial targets on accounting irregularities and the absence of the influence of financial stability, nature of industry opportunity, rationalization of accounting irregularities

Penghimpunan dan Penyaluran Dana PT. Bank Syariah Indonesia Tadjuddin Malik
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

PT. Bank Syariah Indonesia as a business-oriented financial institution carries out activities to collect funds from the public and then lends them back into the community or the business world. The aims of this research is to comprehend how to collect funds from the public and lends them back into the community or the business world at PT. Bank Syariah Indonesia. Research and the gather of data and information were carried out through interviews and observations of several customers as well as document research through literature and also internet on the Financial Statements published on December 31, 2020 and March 31, 2021 (consolidated balance sheet of PT. Bank Syariah Indonesia’s branches). Data that has been summarized, classified and analyzed using qualitative and quantitative methods. The results showed that the implementation of fundraising was dominated by non-profit sharing deposit contracts and in terms of fund distribution, it was dominated by murabahah and musyarakah contracts. The total fund had allocated into the community exceeds the total funds that raised. Other contracts are still constrained by several factors that are inhibiting and cannot be overcome, including the socialization of products for the collection and distribution of funds, considering that people have only known conventional banks for decades with the interest system

Analisis flypaper effect pada belanja daerah pemerintah daerah kabupaten dan kota di provinsi Jawa Tengah Periode 2017-2019 Fifi Armadani; Maryono
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 show the possibility of the Flypaper Effect and the influence of local revenue, general allocation funds, special allocation funds, and profit sharing funds on regional expenditures. The population was taken from all regencies/cities in Central Java Province and a sample of 105 regencies/cities. The data used is taken from the Central Bureau of Statistics, Financial Statistics of the Sumatran and Java Regency/City Governments, Book 1 of 2017-2019. The analytical method used is descriptive statistical test, hypothesis testing, and multiple linear regression models. Based on the test results, it shows that Regional Original Income, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds have a significant positive effect on Regional Expenditures and the Flypaper Effect phenomenon occurs in the Regency / City of Central Java Province.

Analisis laporan keberlanjutan perusahaan di sub sektor barang baku logam dan mineral lainnya tahun 2019-2020 C Susi Maryanti; Nurah Haerani; Rizky Meydina; 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 research is to study and compare the level of completeness of the disclosure of the company's Sustainability Report in the Metal and Other Mineral Raw Goods Sub-Sector. The type of research used is qualitative research with descriptive analysis method of primary data on 4 company Sustainability Reports included in the sub-sector of raw metals and other minerals, namely the Sustainability Report of PT Aneka Tambang Tbk., PT Bumi Resources Mineral Tbk., PT Timah Tbk., PT Vale Indonesia Tbk., 2019 and 2020. In general, general disclosure, economic topics, environmental topics and social topics increased in 2020. This shows that the level of concern of the four companies to the community and stakeholders has increased. The total GRI Standards for general and topicspecific disclosures are 145 disclosures. Of this total, PT Aneka Tambang Tbk. made 74 disclosures or 51.03% in 2019 and 86 or 49.31% in 2020. PT Bumi Resources Mineral Tbk. made 66 disclosures or 45.53% in 2019 and 78 disclosures in 2020 or 53.79%. PT Timah Tbk. made 81 disclosures or 55.86% in 2019 and in 2020 as many as 75 disclosures or 51.72%. PT Vale Indonesia Tbk. made 69 disclosures or 47.59% in 2019 and 96 disclosures or 66.21% in 2020.

Strategi Pemasaran Usaha Jasa Konstruksi dalam Menghadapi Kondisi Turunnya Pasar Konstruksi Swasta (Studi Kasus Pt. Xx-Divisi Gedung) Deddy Arief Himawan; Nurul Yaqin; Hadiah Fitriyah
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 presence of the Covid-19 pandemic has brought changes to the world with various challenges that were never imagined before. Efforts to prevent the spread of the Covid-19 virus have hampered economic activity, including the construction sector, which makes a major contribution to the economy. This study aims to analyze the marketing strategy in dealing with the declining condition of the private construction market so that it can determine the construction market segmentation during the Covid-19 pandemic, to find out the marketing strategy in 2021 refers to the marketing realization in 2020, the condition is that the private sector marketing in 2020 is very little and Many private sector projects obtained in 2020 are of low quality. For this purpose, a large amount of data was collected through literature study, descriptive qualitative and focus group discussions. Here, we present primary data taken from the marketing data of PT. XX – Building Division in 2020, while secondary data comes from books, journals or other literary sources. From primary data, the results show that the construction market in 2020 experienced a decline, especially in the private sector. For that, in 2021 PT. XX – The Building Division carries out a marketing strategy, namely in the government sector including BUMN, because many private sector construction works are delayed or neglected. In addition, the marketing strategy carried out by PT. XX – Building Division is to focus on local government owners who have potential so that it is hoped that marketing targets can be achieved according to the company's prognosis.

Strategi Pengembangan Laboratorium Business Venturing: (Studi Kasus Pada Fakultas Ilmu Administrasi Universitas Brawijaya) Arik Prasetya; Astri Warih Anjarwi; Kartika Putri Kumalasari; Nabilla Putri Lishandy
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 laboratory plays an important role in the learning process, especially in learning collages. Business Venturing Laboratory at the Faculty of Administration, University of Brawijaya, supports the achievement of learning outcomes in every study program in the business administration department, including: department of business administration, tourism department, and taxation department. Based on the data, the number of students majoring in business administration has increased on average every year, but it has not been accompanied by an increase in laboratory facilities and infrastructure. In addition, the department is not only aimed at deepening student competencies but also aims to achieve the vision and mission of the business administration department, which is to produce graduated students superior and dignified business administration and have intellectual abilities in the field of business administration based on Pancasila values. Therefore, it is necessary to formulate a venture business laboratory development strategy. This study is expected to provide input to FIA UB regarding the formulation of development strategies FIA UB Business Venturing Laboratory.

Analisis Dampak Bantuan Dana dan Modal Kerja Produktif BANPRES Terhadap Kinerja UMKM Dimasa Pandemi Covid-19 Di Kota Tasikmalaya Wahid, Nisa Noor; Dermawan, Wildan Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 impact of financial assistance and productive working capital of BANPRES on the performance of MSMEs during the COVID-19 pandemic in Tasikmalaya City. The object of this research is micro, small and medium enterprises that receive BANPRES in the form of BPUM. The type of research used in this research is descriptive exploratory. Primary data are in-depth interviews and observations. The data analysis method used is exploratory descriptive analysis. the impact of additional capital in the form of assistance or loans does not directly but really helps MSMEs to improve their business performance. The results of the study stated that BPUM assistance recognized by Tasikmalaya City MSMEs in the form of additional capital had a positive impact on business performance. One of the perceived impacts of the additional capital assistance for MSMEs is the increasing ability in business and being able to compete through increasing products and increasing sales which ultimately increases profits. The impact that is felt is not direct, but it has a long lasting effect on the sustainability of its business.

Basic Research OECD Framework Untuk Menanggulangi Base Erosion Profit Shifting : (Studi Komparasi Indonesia Malaysia) Saparilla Worokinasih; Kartika Putri Kumalasari; Nurlita Sukma Alfandia
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 is motivated by globalization and increasing digital economic activities, which by said activity Base Erosion and Profit Shifting (BEPS) is more likely to occur. With the issuance of a global consensus as a new framework, hopefully it can be a viable solution to digital economy taxation and reducing the amount of erosion of the tax base of each jurisdiction. The focus of this study was to find out the perspective of the two countries in implementing the two pillars of the global consensus. This research was conducted in 2021, after the Global Consensus Blueprint on Pillar I and II were issued by the OECD earlier in July. This research focused on providing an understanding about the global consensus regarding the two pillars. The approach used in this study was a qualitative approach. Data collection was carried out through literature studies and interviews from three representative parties, namely the governments, the academics, and the consultants. With the new taxation nexus, as well as profit allocation, and including the minimum tax rate which are the main points in both of the pillars, this research would cover the advantages and disadvantages for Indonesia in implementing the two pillars. In addition, it would also cover the arising challenges that the Indonesian government has to face; both in terms of legal and administrative perspective in the implementation of this new framework.

The Role of Institutional Entrepreneur in Realizing Sustainable Tourism Development in Kelor Tourism Village Muhamad Farhan; Peni Arianita Wardani
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 is to analyze the role of institutional entrepreneurs in realizing sustainable tourism development in Kelor Tourism Village. This research uses a descriptive qualitative research method. There are three essential stages carried out in this research: First, the stage of searching for symptoms that appear or occur in the object of research. The second is identifying the relationship between one symptom and another in the investigated aspects. Third, the analysis and interpretation stage of identifying the relationship between the symptoms and the aspects investigated. This research was conducted in the Kelor Tourism Village, located in Kelor Hamlet, Bangunkerto Village, Turi District, Sleman Regency. Based on the results of research and analysis, it can be concluded that the interaction between actors in forming the Dewikadjar Tourism Awareness Group to become an innovative and sustainable institution is carried out continuously from the formation stage to management

Page 48 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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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

Abstract

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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