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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 rasio keuangan terhadap financial distress di masa pandemi covid-19 Oktaviani, Fefianti Dwi Putri; Yanthi, Merlyana Dwinda
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 writing in this article is to find out how profitability, liquidity and leverage affect financial difficulties. The population, in 2020 there are 78 F&G and transportation companies in the 2020 IDX. This is a type of qualitative research with secondary data from company finance reports. This study tries to use a purposive sampling technique which has a total sample of 67 from 78 companies. SPSS version 23 application was used for data analysis of the form of logistic regression. This study resulted in <0.05 which is a significant value. This shows that profitability, liquidity and leverage influence each other to predict companies in financial distress. Partially, according to the test results based on the model test, the profitability and leverage variables have a significance value > 0.05, and also these variables do not affect financial distress conditions. While the liquidity variable has a significance value of <0.05, so liquidity has a negative effect on financial distress conditions.

Business pivoting to domestic departure terminal of I Gusti Ngurah Rai Airport Bali for business sustainability Ramadhani, Mohammad; Mussry, Jacky
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

PT Travelindo International (Travelindo) is a travel retail company that operates in the Bali airport. They operate in the international terminal of I Gusti Ngurah Rai Airport Bali. The problem is due to Covid-19 pandemic, the business drops as direct impact of travel restriction of international travelers to Bali and they would like to pivot their business to domestic departure terminal as business continuity plan. The company plan to pivoting their business to domestic departure terminal however they lack of knowledge on the customer profile there. To analyze and research this both quantitative and qualitative research methodology is used to gain information and alternatives of market segmentation that Travelindo could focus on. The primary data gathered from spreading online questionnaires and depth-interview with selected respondents. For analysis technique, K-mean clustering analysis is performed. To pivoting the business to domestic departure terminal, there are five market segments that Travelindo should focus on which consist of three market segments from buyers and two market segments from browsers. The important findings are the majority of the domestic travelers are having impulsive shopping behavior and their product type preference is souvenir.

Pengaruh pemahaman atas strategi bisnis, kemampuan manajerial, dan pengetahuan manajemen terhadap kinerja perusahaan coffee shop Suwatri, Meriska; Rahman, Hafiz; Rahman, Annisa
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

This study aims to determine the effect of understanding business strategy, managerial ability, and management knowledge on company performance at a coffee shop in Padang City. The research method used is quantitative research. The quantitative research approach used is associative research. The purpose of associative research in this study was to determine the effect of business strategy, managerial ability, and management knowledge on company performance at a coffee shop in Padang City. The results of this study indicate that there is a significant positive effect between understanding of business strategy, managerial ability, and knowledge management on company performance. With a business strategy, companies can improve the performance of a company and optimize performance by increasing managerial capabilities because it is important for business growth and success and improvements in knowledge management will improve performance in a company.

Pengaruh pendanaan investasi pada proyek konstruksi Indrawan, Aprianto Donny; Muhamaddan, Abdullah Khoir
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 state budget has limitations to meet all infrastructure needs from Sabang to Merauke. As an illustration, based on previous projections by measuring the ability of the 2020-2024 APBN, the government is estimated to be only able to meet 30 percent or around Rp. 623 trillion of the total budget requirement for infrastructure provision of Rp. 2,058 trillion. The remaining 70 percent or IDR 1,435 trillion is then a gap that must be funded from outside the budget, in this case funding from government cooperation with business entities (private investors), BUMN / BUMD, or funding from loans (loans) and foreign grants. The assessment is carried out with the problem approach used, namely an inventory of existing infrastructure project plan data with ongoing project data using investment and loan funding with a qualitative analysis method by producing a description of the data in the form of sentences that are arranged regularly. The results of this study indicate that the source of investment funding and foreign loans (loans) have a large effect and become an alternative to the acceleration of infrastructure development in Indonesia so that the Medium or Long Term Development Plan can be achieved.

Analisis pengaruh discretionary accrual dan discretionary expenses terhadap nilai perusahaan sektor manufaktur di Bursa Efek Indonesia dengan good corporate governance sebagai variabel moderasi Duffin, Duffin
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

This research uses secondary data in the forms of annual reports and financial statements of manufacturing companies which are published in Indonesia Stock Exchange. There are 47 companies that are used as samples in this research, in which 5 years data are used ranging from year 2012 - 2016. This research uses multiple linear regression analysis. This research shows that discretionary accrual partially has positive influence on model 1 and negative influence on model 2 but not significant towards firm value, meanwhile discretionary expenses has positive and significant influence towards firm value. For good corporate governance practices, none of them can moderate the relationship between discretionary accrual towards firm value. On the other hand, independent commissioner composition, audit quality, institutional ownership of company's shares, and management ownership of company's shares can moderate the relationship of discretionary expenses towards firm value. The influence of discretionary accrual and discretionary expenses is simultaneously significant towards firm value with the value of determination coefficient of 26,1% on model 1. Meanwhile on model 2, the influence of discretionary accrual and discretionary expenses with good corporate governance as moderating variable is significant towards firm value with the value of determination coefficient of 83,9%.

Impact of job stress on job performance of health worker with work life balance as mediating variable Arif, Adhy Lutfi; Rivai, Harif Amali; Yulihasri, Yulihasri
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 role of health professionals in a country is important to maintain health care society. The needs of health worker significantly increase in-line with the demand of the society towards improving quality of health. Increasing number of patients from day to day demands jobs for health worker also to be increase. That condition will be affecting the job stress level and the work life balance of the health worker which in turn affects their job performance. This research is using the quantitative method, to test hypothesis by using statistical methods. Data analysis technique in this research using the Structural Equation Model (SEM) by using software Smart PLS 3.0. In this research job stress and work life balance found to significantly affect job performance of health workers, and job stress found to significantly affect work life balance. This research also found the mediation effect of work life balance on the correlation from job stress on job performance.

Profitabilitas dampak dari likuiditas, leverage dan aktivitas Hertina, Dede; Lase, Vici Saradede Aprillian; Syahril, Indra
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 pharmaceutical and pharmaceutical ingredients industry is one of the mainstay manufacturing sectors that is prioritized for development because it plays a major role as the main driver of the national economy. The pharmaceutical industry is a sector that is characterized by capital intensive, high technology, intensive R&D, heavily regulated, and fragmented market. Like other companies, profitability is important for the sustainability of manufacturing in the pharmaceutical industry. Profitability is a description of the company's ability to earn profits through all existing capabilities and sources such as sales activities, cash, capital, number of employees, number of branches and so on. This study aims to determine the impact of Current Ratio, Debt to Equity Ratio, and Inventory Turnover on Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method of this research is quantitative method with time series data. The sampling technique used is purposive sampling technique and obtained a sample of 6 pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016-2020. The analysis technique used is multiple linear regression analysis. The results showed that the variables Current Ratio, Debt to Equity Ratio, and Inventory Turnover had an effect on Return On Assets.

Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan Harianto, Ricky; Hendrani, Ai
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

This study aims to determine the effect of profitability, leverage and firm size on firm value in the agricultural sector listed on the IDX for the 2016-2020 period. This study uses quantitative methods that aim to see the relationship between variables. The sample used in this study are agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population is 28 companies, the sample is selected using purposive sampling method with predetermined criteria so that 7 companies can be collected with a total of 42 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, f-test and Coefficient of Determination Test (R2). The results of this study indicate that simultaneously profitability, leverage and firm size have an effect on firm value. The conclusion from the results of this study is that partially profitability has a positive effect on firm value, partially leverage has no effect on firm value and partially negative effect on firm size.

Financial technology dalam koperasi : Dimensi sosio ekonomi dan dimensi kinerja yang diharapkan (performance expectancy) nasabah Amos, Viktor; Pahlevi, Cepi; Rahim, Fauzi
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

This research aims to analyze the socio-economic dimensions and performance expectations that affect customers using cooperative fintech. This research was carried out at Credit Union Mekar Kasih, which already uses fintech and serves a wide area in South and West Sulawesi. The sample amounted to 200 respondents with a simple random sampling technique. Data collection did by survey method. Data were analyzed using PLSStructural Equation Modeling (SEM). The results show that the socio-economic dimensions that affect customers using fintech in cooperatives are revenue, occupation, space or distance of the customer's domicile with financial institutions, and education. The socio-economic dimension can be shortened to ROSE. The dimensions of performance expectancy that affect the use of fintech include cost efficiency (cost efficiency), residual income (residual income), ability to disburse loans/liquidity (ability to disburse loans), time efficiency, and environmentally friendly/paperless). The performance dimension of customer expectations is abbreviated to CRATE. The use of fintech is seen based on transaction traffic, the number of users, and changes in the structure of outstanding loansand bad loans.

Determinan kepuasan pengguna aplikasi SAIBA pada satker mitra kerja KPPN Pekanbaru dengan kualitas SDM sebagai variabel intervening Edinov, Sally; Indrawati, Novita; Taufik, Taufeni; Basri, Yesi Mutia; Nur D, Emrinaldi
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

This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the quality and the quality of human resources with the satisfaction of users of the Saiba application. (4) The quality of human resources can strengthen the relationship with users' satisfaction with the Saiba application through the quality of the Human Resources of the Pekanbaru-KPPN Satker.

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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

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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

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