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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 kualitas produk, persepsi harga dan promosi terhadap keputusan pembelian di denny’s restoran Senayan City Fairliantina, Edvin; Paniroi, Jordan
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 whether there is an effect of Service Quality (X1), Price Perception (X2), and Promotion (X3) on Purchase Decision (Y) partially and jointly at Denny’s Restaurant Senayan City. The number of samples in this study was 80 people using purposive accidental sampling methode. The data analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Descriptive Analysis, F Test, T Test, Correlation Coefficient Analysis and Determination (R) by using SPSS 20. Based on the results of the analysis stated that the quality of service, price perception, and promotion simultaneously have a significant influence on purchase decision at Denny’s Restaurant Senayan City. The results showed that partially the Product Quality variable had a significant effect on purchase decisions and gave a significant contribution of 1,90%, the Price Perception variable had a significant effect on purchase decisions and contributed 20,25%, the Promotion variable had an effect on purchase decisions and contributed 21,90% therefore, the variables of Product Quality, Price Perception and Promotion simultaneously affect Purchase Decisions at Denny’s Restaurant Senayan City by 79,92%.

Pengaruh Net Profit Margin (NPM), Return On Asset (ROA), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) terhadap return saham sektor consumer goods industry pada Bursa Efek Indonesia periode 2017-2021 Indriawati, Ella; Hidayati, Amalia Nuril; Fuadilah Habib, Muhammad Alhada
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 rapid development of technology is now attracting the attention of potential investors to invest in the capital market. The expectation of investors in investing is to obtain a high level of profit regardless of the risks involved. The purpose of this study was to examine the effect of net profit margin (NPM), return on assets (ROA), earnings per share (EPS)and to equity ratio (DER). on returns stock consumer goods industry listed on the IDX in 2017-2021. The population in this study amounted to 74 companies registered in the consumer goods industry, with a total sample of 8 companies through purposive sampling technique. The use of data is taken from secondary data, namely annual report that has been published. This research method uses a quantitative approach while the type of research is associative. Based on the research conducted using the t test, it was found that all variables had a significant effect except the DER variable. While the f test shows that all variables NPM, ROA, EPS, and DER have a significant effect on the Returns.

Understanding the antecedents of workplace happiness Salsabila, Andilita Zahra; Febrianti, R. Adjeng Mariana
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 understand the factors that are predictors of workplace happiness felt by individuals, by looking at the effect of work climate, perceived supervisor support, and perceived organizational support. The research was conducted quantitatively by giving questionnaires to the respondents, namely 185 employees of private companies in the city of Bandung, West Java. The data obtained were then processed using Structural Equation Modeling with SPSS 25 software. The research findings indicate that work climate, perceived supervisor support, and perceived organizational support have a positive effect on workplace happiness, either partially or simultaneously. This research also provides implications and suggestions for future researchers and practitioners in organizations.

Analisis pengaruh inflasi, pertumbuhan ekonomi, Harga emas, kurs dollar dan SBI terhadap IHSG WS, Paidi; Sasono, Heri
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 analyze the effect of Macro Variables on the Composite Stock Price Index (JCI) for the period 2010 to 2021. The macro variables used in this study were Inflation, Economic Growth, Gold Price, Dollar Exchange Rate and SBI (7-Day Reverse Repo Rate). The research sample year are 12 years, starting from 2010 to 2021. Research analysis using multiple linear regression analysis, t test, F test, coefficient of determination test using SPSS Version 26 software. The conclusion of the study are that Economic Growth, Gold Price, Dollar Exchange Rate has a significant effect on the JCI, while the Inflation and SBI (7-Day Reverse Repo Rate) has not significant effect on the JCI.

Penerapan Perencanaan Pajak Atas Pajak Penghasilan Pada Perusahaan Jasa Pt. X Cahyaningtyas, Andinar Nastiti; Ismiyanti, Fitri
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

Tax planning is one way that can be done by taxpayers (either individuals or entities) to reduce the tax that must be paid. PT. X is a company engaged in rental services of heavy equipment and tools that support mining. This study aims to determine whether the company has carried out tax planning that is applied to corporate income tax and refers to applicable tax regulations. This research was conducted using qualitative research methods and conducting field research for data collection such as interviews, observation and analyzing the income statement. From this study the results that can be concluded are that the company has implemented tax planning for corporate income tax and has been implemented in accordance with applicable regulations.

Keterkaitan Antara Managerial ownership, Capital Structure dan Investment Decision Dalam Perspektif Convergence – Interest hypothesis Ningtias, Ika Ladyana; Ismiyanti, Fitri
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 analyze the effect of managerial ownership, capital structure, and investment decisions in the convergence of perspective –interest hypothesis. This type of research is quantitative analytic. The data analysis method used regression for panel model 2 and model 3, as well as the simultaneous Equation model for model 1. This study used a statistical regression coefficient test (t-test) for bivariable analysis, F test, and R2 test. The results of the interpretation of model 1 and model 2 (without outliers) are not normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity and there is a positive autocorrelation. The results of the interpretation of model 3 (without outliers) are normally distributed, there is no multicollinearity, there are symptoms of heteroscedasticity and there a positive autocorrelation The result for the study can be concluded classical assumption test show that the three models have abnormal symptoms and heteroscedasticity. The researcher has removed the data outliers one by one in the three models and transformed data into the third model. We suggest adding different variables such as dividend payout decisions. As well as being able to will add a sampling period that more samples are studied and consider taking samples from other companies for next research.

The effect of investment understanding, risk perception, income, and investment experience on investment behavior on capital market investors in Klaten District Kurniawati, Rizka; Suparlinah, Irianing; Farida , Yusriyati Nur
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 investment understanding, risk perception, income, and investment experience on behavior of capital market investors in Klaten Regency. This study uses the population of Klaten Regency who are stock investors and already have income. Data was collected by distributing questionnaires to the respondents and using purposive sampling method for sampling. The data obtained in this study were 96 respondents. This study have result that investment understanding and income have a positive effect on investment behavior of capital market investors. Risk perception and investment experience have no effect on investment behavior of capital market investors. As an implication, investors need to have a good understanding of investment so that they can easily and correctly make investment decisions. The community has started to allocate income for investment, but it needs to be supported by knowledge and good financial planning.

Pengaruh kepercayaan media sosial dan promosi terhadap penjualan sepatu akasafootstore Bandung Hertina, Dede; Sahid, Alwi; Kadiman, Yoga Aidil Bagja
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 effect of social media trust and promotion on the sale of Akasafootstore shoes. This research method is an associative research, the aim is to find out the relationship between two or more variables, then analyze the data obtained through validity tests, reliability tests, multiple regression analysis tests, and hypothesis testing through t tests. The results of the study state that trust, social media, and promotion have an influence on sales. It is proven that trust, social media, and promotions have a significant effect on sales at Akasafootstore, meaning that very high trust will increase sales, attractive social media can increase sales as well, and promotions are very profitable sales because they can add products so that consumers can buy the product and sales will increase very high.

Pengaruh profitabilitas, leverage dan likuiditas terhadap financial distress Hertina, Dede; Wahyuni , Linda Destya; Ramadhan , Galih Kharisma
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 Liquidity on Financial Distress in the Property, Real Estate and Building Construction sectors listed on the Indonesia Stock Exchange in 2014-2018. The indicators tested in this study are Return on Asset (ROA), Debt to Asset Ratio (DAR), and Current Ratio (CR) as independent variables and Financial Distress (Springate S-score) as the dependent variable. The research method used is descriptive and verification methods. The population in this study were 45 companies in the Property, Real Estate and Building Construction sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique based on purposive sampling obtained a sample of 16 companies for 5 years from 2014 to 2018 so that 80 observational data were obtained. The statistical analysis used in this study is the Panel Data regression analysis technique at the 5% significance level with the help of the EViews 9 application.The results show that partially the profitability ratio (ROA) and liquidity (CR) have a significant positive effect on Financial Distress which is proxied by theory. Springate S-score while the leverage ratio (DAR) has no effect on Financial Distress as proxied by the Springate S-score theory. Meanwhile, the ratio of profitability, leverage and liquidity simultaneously affects the Financial Distress of the Property, Real Estate and Building Construction sectors listed on the Indonesia Stock Exchange in 2014-2018.

Analisis minat perbankan dalam keuangan berkelanjutan Gumantiny, Melissa
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

Sustainable financial is one of the financial programs created by Otoritas Jasa Keuangan for supporting sustainable development. With this program, it is expecting to encourage companies to participate in sustainable development, this can be seen from one of the main requirments regarding to the operational activities that conduct by the company's for not damaging the environment. This research is written to know the banking interest regarding sustainable finance program from before and after the banking have the requirment for implementing the program. The research method that used for this research is quantitative analysis and for the approach is using descriptive approach. The result of this research will show that banking in Indonesia, especialy banking that have been registered in Bursa Efek Indonesia (BEI) with BUKU 3 and BUKU 4 category, having concern on sustainable financing program before the regulation confirmation. In 2015 and 2016 this concern have been increasing, and experience an increase, and have been experience a significant increasing after adding the regulation in 2017. This showed a low interest before the regulation has been added, just the attention for studying and planning.

Page 57 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

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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