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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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TAM dan UTAUT dalam penerapan e-filing untuk mengukur kepatuhan wajib pajak di masa pandemi covid-19 Rakhmawati, Henny; Hariyanti, Tiwuk Puji
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 examine the effect of perceived usefulness, perceived convenience, and social influence of the implementation of e-filing on taxpayer compliance during the Covid-19 pandemic. Sampling using a convenience sampling method on taxpayers in the area of DJP III East Java. This study uses the Partial Least Square analysis model. The results show that, firstly, the perception of the usefulness of using e-filing has a positive effect on tax compliance during the Covid-19 pandemic. Furthermore, the social influence of the use of e-filing has a positive effect on tax compliance. The final results show that the perceived ease of use of e-filing has an effect on tax compliance during the Covid-19 pandemic. These three findings support the theory of planned behavior that a person's intentions will be stronger if the individual considers three factors, namely attitudes, perceived behavioral control and subjective norms.

Analisis kinerja keuangan BPD DIY dan BPD BJB menggunakan analisis likuiditas, profitabilitas, dan solvabilitas Valenty, Yola Andesta; Santoso, Fahrul Imam
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 describes the Financial Performance Analysis of PT Bank BPD DIY and PT BPD Jawa Barat and Banten Tbk by comparing financial performance in financial statements using analysis of liquidity ratios, profitability ratios, and solvency ratios in the 2016-2018 period. Both are companies owned by Regional Owned Enterprises (BUMD). PT Bank BPD DIY is a BUMD managed privately in its capital and share ownership, in contrast to PT BPD Jawa Barat and Banten Tbk, which have "go public" in share ownership managed openly. This study uses secondary data in the form of financial statements obtained from each company in balance sheets, income statements, cash flow statements, and other supporting data. This research method uses a descriptive method with a qualitative approach. The purpose of this study was to analyze the financial performance of the two companies viewed from the liquidity aspect to determine the extent to which the company could cover its current liabilities using current assets owned by each company. Then measure the performance of the two companies seen from the company's ability to generate profits in each accounting period. From these two aspects, it is also necessary to look at the solvency aspect by measuring the assets owned by the company by comparing it with all assets owned and the capital owned by a comparison of its liabilities. Then, from the two companies' measurements, a conclusion can be drawn. The results showed that the financial performance of the two companies went well from the analysis of liquidity, solvency, and profitability.

Pemodelan status kelayakan saham di aplikasi ajaib menggunakan metode regresi logit ordinal Nugroho, Hariawan Widi; Sediono, Sediono; Ana, Elly
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 development of the capital market cannot be separated from the contributions of investors and brokers. From 2018 until the end of September 2021, the number of investors has increased every year. PT. Ajaib Sekuritas Asia is one of the brokerage companies listed on the IDX. The purpose is for modelling, analyzing, and interpreting the stock eligibility status in the Ajaib using the ordinal logistic regression with logit function. The data used in this study is secondary data which includes: RoA (Return on Assets), GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), and Stock Status. All data is available in the Ajaib investment application, so Ajaib is the main data source in this research. The study result indicate that there are patterns between Return on Assets, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin, to the stock eligibility status. The predictability of the model reached 49.22% and the pseudo R2is 19% with an error rate of 5%. Based on the results of the study, it can be concluded that there is a pattern of relationship between the issuer's financial indicators, which include Return on Assets (RoA), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), on the feasibility status of existing shares. In the Magic investment app. A positive relationship is shown by RoA, GPM, and NPM to the logit function of stock eligibility status, while a negative relationship is only shown by OPM to stock eligibility status.

Covid-19 pandemic and its effect on capital market development: A literature review Palupi, Agustin
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 see how the COVID-19 pandemic can affect the development of the capital market. This is done by reviewing articles through the literature review method. There are as many as 15 articles that will be studied in this study. This research concludes that investor confidence can remain stable or increase despite the COVID-19 pandemic because of good government policies. Although this policy can help the capital market, the capital market will remain uncertain without medical solutions such as vaccines or drugs sold cheaply. Therefore, it is necessary to have good management from the top in dealing with various shocks in the stock market, which can indicate the quality of corporate governance.

Analisis pengaruh organizational resilience, job satisfaction, organizational learning culture, dan turnover intention terhadap business performance pada perusahaan pertamina Suciariani, Suciariani; Anggraeni , Dwi Septi; Tanuwijaya, Justine
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 aimed to analyze the influence of Organizational Resilience, Job Satisfaction, Organizational Learning Culture, and Turnover Intention on Business Performance. Business Performance. The data analysis technique in this study used several statistical tests to apply structural equation modeling (SEM) as a tool. The sample data collection method in this study used purposive sampling with a sample of employees of PT. Pertamina. This study used a questionnaire distributed online. The sample from the population was carried out with specific considerations, namely all employees of the financial services industry in Indonesia, as many as 135 respondents. The results show that organizational learning culture has a positive effect on job satisfaction, organizational learning culture has a positive effect on turnover intention, job satisfaction has a positive effect on turnover intention, job satisfaction has a positive effect on business performance, organizational resilience has a positive effect on job satisfaction, and organizational resilience affects positively on business performance.

Analisis perbedaan kinerja keuangan perusahaan perbankan (yang masuk kelompok lq45 dengan yang tidak masuk kelompok lq45) yang terdaftar di bei tahun 2016 - 2018 Willem, Willem; Mahrawati, Mahrawati; Lite, Lite; Fransiska, Robert
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 financial differences between banking companies that are included in the LQ45 group and banking companies that are not included in the LQ45 group listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. This study uses a quantitative approach. different test analysis techniques T-Test and Mann-Whitney Test. The results show that from the aspect of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). There are differences in financial performance between banking companies that fall into the LQ45 group and banking companies that do not enter the LQ45 group that listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. Based on the results of this study, it is recommended to investors or potential investors that in making decisions they take into account aspects of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). ) ) company, variables and other relevant information. The limitation of this study is that the sample only consists of banking companies that are included in and not included in the LQ45 group, the research period is relatively short, only three years. In this study, it is suggested to expand the object and research variables, with a longer period of time, so as to obtain more accurate and comprehensive results.

Aplikasi metode Material Requirement Planning (MRP) pada CV. Kana permadi dalam merencanakan kebutuhan bahan baku Dwiyanti, Dessy
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 global pandemic of the Covid-19 virus has resulted in high demand for face masks as a means of personal protection against the transmission of the virus. Several Micro, Small, and Medium Enterprises (MSMEs) have started to produce their cloth masks because it is increasingly challenging to obtain surgical masks/medical masks. The planning of raw materials can determine the efficiency of production costs and profits from this business. Material Requirement Planning (MRP) is a system or concept used to manage raw material demand planning to meet the expected quantity of raw materials in production is called Material Requirement Planning (MRP). In this research, the author wants to help SMEs, especially CV. Kana Permadi is engaged in making cloth masks to manage the use of their raw materials optimally. They can reduce the cost of raw material inventory and obtain maximum profit by applying the MRP method. In addition, the authors want to know the effect of MRP on the planning of the raw material inventory of the cloth mask product. This study uses the MRP method with the EOQ technique to predict the number of raw material needs for the next period. Exponential Smoothing and Least Squares methods are used. The study results obtained the total cost of planning raw materials CV. Kana Permadi, with the conventional way from April 2020 to March 2021, is IDR 258,763,200 while using the MRP method with the EOQ technique, and the inventory cost is only IDR 46,827,179. So that the application of EOQ techniques on inventory management CV. Kana Permadi in producing cloth masks resulted in inventory cost savings of Rp.211,936,021. In addition, this study proves that the MRP technique can be used in various industries, including MSMEs engaged in convection, such as the production of cloth masks.

Tinjauan penerimaan dan pelayanan customer di PT Mulya Sejahtera Technology Bandung Jubaedah, Edah; Tianti, Ating Indah
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 process of acceptance and customer service at PT Mulya Sejahtera Technology Bandung and how efforts are made to overcome factors or obstacles in favour and customer service at PT Mulya Sejahtera Technology Bandung. Qualitative descriptive analysis was used in this study using interview instruments and field observations. The results of this study involved receiving the goods are the warehouse/storeman, quality control, and supplier (vendor/supplier). They are supporting documents at the stage of receiving goods, namely Purchase Order (PO), Delivery Order (DO), Request Order Form (ROF), certificate and Packing List. In the implementation of receiving and servicing goods for customers/customers, it was found that there were problems with incomplete Authorized Release Certificate documents and unavailability of goods in the warehouse (0). Efforts to overcome these problems are: immediately submitting to the supplier so that the documents are completed, choosing a good supplier so that the papers sent are complete, constantly checking inventory so as not to run out of stock, accuracy in checking goods to be able to purchase goods properly. The efforts carried out will help the process of receiving and serving customers/customers well.

Faktor-faktor yang mempengaruhi kinerja auditor internal perusahaan Donito, Vanne; Trisnaningsih, Sri
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 and explain what factors affect the performance of internal auditors from goods and service procurement companies PT. KAI DAOP 8.. This study uses quantitative methods with a population of 80 internal auditors from goods and service procurement companies PT. KAI DAOP 8. Sampling using simple random sampling technique and obtained a sample of 67 samples. The technique used in this study is multiple linear regression analysis using SPSS software. The results are auditor independence, organizational commitment, understanding of good governance, leadership style, and organizational culture have a significant and positive effect on the performance of the company's internal auditors.

Analysis of village apparatus competencies, society participations, the village government organizational commitment, and village financial reporting compliance effects towards village financial management accountability at Amahai District, Central Mal Sososutiksno, Ch.; Usmany, P.; Mayaut, Marla
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 purpose is to empirically test the village apparatus competencies, society participations, the village government organizational commitment, and financial reporting compliance towards financial management accountability at Amahai District, Central Maluku Regency. The population of this research is all village financial managements at Amahai District, Central Maluku Regency, which consist of 14 villages. The samples are the Chief, Secretary, Treasurer, and the Head of Public Welfare of the villages. The sampling technique used the purposive sampling method and the analysis modeling used Classical Assumption Test, Validation Tests, Reliability Test, Descriptive Statistic, and hypothesis by using multiple linear regression analysis. In conclusion, the analysis result explains that the variable of village apparatus competencies influenced the villages financial management accountability, and the financial reporting compliance effects positively and significantly towards the villages financial management accountability at Amahai District, Central Maluku Regency.

Page 58 of 143 | Total Record : 1422

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+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

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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