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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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Analisis kelayakan rencana bisnis “Kopi Kayu Manis Ayya” tinjauan aspek rencana keuangan periode 2021 -2025 Brastoro; Bernadine
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 the feasibility of financial plan of Kopi Kayu manis Ayyafor 5 years for the period 2021-2025. The sample of this study is determined based on dataand information from the company's financial statements, in the form of a Balance Sheet,Cash Flow Statement, and Profit and Loss Statements for the 2021 -2025 period. The dataanalysis technique uses investment feasibility methods, namely Payback Period (PP), NetPresent Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI). Theresults showed that the investment of Kopi Kayu manis Ayya is feasible because based onthe Income Statement Performance for the next 5 years is that generates an increasingprofit every year. Moreover, based on Cash Flow Performance for the next 5 years, thefinal cash flow is always positive and increases every year. While the results of thecalculation using the investment feasibility assessment resulted in an NPV of Rp.281,253,754, Internal Rate of Return (IRR) of 27.22% where this value is greater than theexpected rate of return of 13.47%, Profitability Index (PI) of 1.479004885 with a totalpayback period of 3 years 3 months 10 days, so it can be concluded that the investment isa feasible.

Pengaruh online customer review dan online customer rating terhadap keputusan pembelian Sitinjak, Tumpal Janji Raja; Vivi Silvia
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

One of the major e-commerce sites in Indonesia, namely Shopee. Before consumers buy products online, they first look for information related to these products to reduce uncertainty and risk. This information can be obtained by looking at the reviews and ratings that other consumers have given to the product. The data collection technique in this study is a communication technique using a questionnaire via Google Form which is distributed to 150 consumer respondents who are domiciled in North Jakarta. The results of this study are proven that online customer reviews have a positive effect on purchasing decisions on e-commerce Shopee in North Jakarta and online customer ratings have a positive effect on purchasing decisions on e-commerce Shopee in North Jakarta. The conclusion of this study is that all existing hypotheses have been shown to have a positive effect. The author suggests that Shopee must provide the best quality of service and products and evaluate by looking at the reviews and ratings that consumers provide.

DETERMINANTS OF GOING CONCERN AUDIT OPINION ACCEPTANCE ON FINANCIAL SERVICE COMPANIES IN THE IDX Hamsyi, Nur Fitriana; Yosevin
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

Going concern describes the company's ability to maintain its business continuity in the future. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. This study analyzes the effect of the previous year's audit opinion, debt default, company size, company growth on the acceptance of going concern audit opinions on financial services companies listed on the Indonesia Stock Exchange. A total of 60 companies were obtained using purposive sampling within three years so that the data produced were 180 observations. Based on logistic regression with SPSS 24 analysis tool, it is proven that the previous year's audit opinion positively affects the acceptance of the business continuity audit opinion. While the defaulted debt, company size, company growth did not affect the acceptance of going concern audit opinion.

Pengaruh Keterbatasan Sistem Informasi dan Otoritas Pengambilan Keputusan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Sapulette, Shella Gilby; Limba, Franco Benony
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 empirically analyze the influence of information system limitations and decision making authority on performance accountability of local government agencies by using quantitative approach and is tested using SPSS 24. This research was conducted in 10 districts/ cities in Maluku province with the sample amounted to 96 employees. Sampling technique used purposive sampling method. The results of this study show that the information system limitations do not affect the performance accountability of local government, while the decision making authority affect the performance accountability of local government at the 5% significance level.

Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Sari Melati Kencana Cabang RC Veteran Jakarta Selatan Lestari , Dewi
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

The purpose of this study was to determine the effect of work motivation and work discipline on employee performance at PT. Sarimelati Kencana, South Jakarta Veterans RC Branch, either partially or simultaneously. The method used is quantitative. The sampling technique used is saturated sampling and the sample obtained in this study amounted to 58 respondents. Data analysis used validity test, reliability test, classical assumption test, and regression analysis. The results showed that work motivation had a significant effect on employee performance. Work discipline had a significant effect on employee performance. Work motivation and work discipline have a significant effect on employee performance at PT. Sarimelati Kencana RC Veterans South Jakarta Branch

Analysis of determinant factors of life expectation age in East Nusa Tenggara Province Nalle, Frederic; Diana Pangastuti, Margareta; Utami, Yohana R.S.S.S. Budi
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

East Nusa Tenggara Province is one of the poorest provinces in Indonesia and various prevention programs are being intensified. The conditions of poverty experienced also have an impact on life expectancy. Recognizing this condition, the main objective to be achieved in this study is to determine the effect of the variable Education, Health services and GRDP on the Life Expectancy of the people in the Province of NTT. The analytical tool used is Panel Data Regression Analysis using secondary data published by the Central Statistics Agency during 2014-2018. Time series data was taken for an observation period of 5 years starting from 2014-2018 for the independent variables which include education, health facilities, and gross regional domestic product on the dependent variable life expectancy. So that from a total of 22 regencies/cities in the province of NTT multiplied by 5 years of observation, the number of units of analysis is 110 arithmetical series. The results showed that the variables of Education, Health services and GRDP either partially or simultaneously have a significant effect on life expectancy in East Nusa Tenggara Province.

Analisis rasio aktivitas keuangan pada masa covid-19 terhadap laba bersih Krismonika, Septiana Dwi; Rosita
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 analyze the effect of partial and simultaneous accounts receivable turnover, fixed assets, total assets and inventories on net profit of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 before and during the occurrence of Covid-19. This research is a quantitative research using secondary method in the form of annual financial report data of food and beverage sub-sector companies with sampling through www.idx.co.id selected through a purposive sampling method. The population in the study is 56 companies in the food and beverage sub-sector consumer goods listed on the Indonesia Stock Exchange in 2020. The sample in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period with as many as 42 companies using data analysis techniques. multiple regression and perform classical assumption test with SPSS application. The results of this study indicate that the accounts receivable turnover, fixed asset turnover and total asset turnover partially affect net income, while inventory turnover partially have no effect on net income. In addition, simultaneously accounts receivable turnover, fixed asset turnover, total asset turnover and inventory turnover have effect on net income.

Dampak kinerja keuangan terhadap harga saham emiten kategori indeks LQ45 (studi empiris, 2019-2021) Puspitasari, Ika; Pratama, Alief Indra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to obtain empirical evidence and analyze the impact of financial performance on stock prices of issuers listed in the LQ45 category. The data used as a sample in this study is secondary data in the form of annual financial reports. The subjects of this survey are companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index for three consecutive years from 2019 to 2021. As the name implies, the LQ45 Index consists of 45 issuers with high stock liquidity scores and were selected based on some criteria. This indicator is used as research material for the company's stock trading. Companies included in the LQ45 index are the stocks that are most in demand by investors because of their large capital and frequent stock trading. It attracts investors because their finances are considered good and they have attractive growth prospects. Data analysis was performed by descriptive statistical analysis, classical assumption test and hypothesis testing with multiple linear regression analysis. The results of this study are intended to determine whether liquidity (current ratio), profitability (return on assets) and Net Profit margin (NPM) have a positive effect on stock prices.

Analisis kinerja keuangan pemerintah wilayah Kota Cirebon (anggaran tahun 2015-2019) Lutfiyana, Evi; Agus Munandar
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 the Financial Performance of the Regional Government of Cirebon City (2015-2019 Budget). This research method uses quantitative descriptive using assessment tools such as the degree of decentralization ratio, independence ratio, effectiveness and growth ratio. Based on the results of the studies are it shows that the financial performance of the local government of Cirebon City is seen from the decentralization ratio has increased from year to year, although the percentage increase is not so large. This shows that the average income of the city of Cirebon from the last 5 years (2015-2019) is 31.16%. Meanwhile, in the 2015 local government of Cirebon City had been financial of independence ratio was lowest situation with a percentage of 32.84, but in the 2018-2019 the ratio of Cirebon City's regional financial independence has increased, being in the medium category and has a participatory relationship. In this regard, the Cirebon City Regional Government can be said to have an ability financial to realize the planned PAD also Cirebon City's PAD growth is relatively up and down. but it that, to always maximize revenue from the existing income capabilities for the benefit of the region and its citizens.

Dampak ukuran perusahaan, persistensi laba, alokasi pajak antar periode terhadap tax retention rate dengan pemoderasi manajemen pajak pada perusahaan manufaktur BEI 2015-2016 Katuruni, Innas Susantira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

It is undeniable that state revenues to date have mostly come from the tax sector which is used to support national development. However, there are many opinions that make some companies think that tax is one of the burdens that can reduce the income or profit generated. Thinking like this is what makes taxpayers do various ways to minimize their tax burden, both legally and illegally. One of the steps that can be chosen is to take several tax management steps that can be taken by the company. One of them is tax planning. In the implementation of tax planning, the company's management requires a tool that is considered accurate to make observations on the level of effectiveness of tax management, one of which is the level of tax retention (tax retention rate). The level of tax retention can be used as a tool to monitor the success of the level of corporate tax management. A company will try to minimize its tax burden as an effort to improve the quality of company profits.

Page 54 of 143 | Total Record : 1422

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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

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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