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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 PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.

Analisis Studi Kelayakan Keuangan Sentra Peningkatan Performa Olahraga Indonesia (SP2OI) di Menara Mandiri Kurniawan, Reza
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to assist the Ministry of Youth and Sport's LPDUK in conducting feasibility planning for SP2OI development from various aspects such as site feasibility aspects, interior design aspects, mechanical aspects, type of business, type of service, environmental aspects, especially financial aspects and risk mitigation to be carried out by implementing activities. This research uses a business feasibility study and its methodswill be used to conduct this research is a qualitative descriptive method. The analysis showed that from various aspects, especially financial aspects, it was declared feasible.

ANALISIS PENGUKURAN RETURN ON INVESMENT MELALUI AKUNTANSI SUMBER DAYA MANUSIA DI KOPERASI: (Studi Komparatif Neraca Konvensional dan Neraca dengan Akuntansi SDM di KPRI Sasakadana Kab. Garut) Risnaningsih, Inne
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Cooperative Human Resources consists of Management / Supervisors, Employees and Members who are consistently involved in the process of achieving the goals of the cooperative, namely improving the welfare of Members in particular and society in general. Cooperative HR through its skills is a Human Intellectual / Human Asset for cooperatives that can be measured in costs (investment) and its value in Accounting is the same as measuring the assets / other assets owned by cooperatives. As a form of appreciation for the existence of cooperative human resources as human capital, it is hoped that special treatment will be assessed economically and presented in the Financial Statements (Balance Sheet) which will then be compared to Return on Investment (ROI) to measure cooperative performance with the HR Accounting approach as a solution to overcome weaknesses ROI measurement if done conventionally.

PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI Nababan, Daniel; Franklin Kharism, Genta
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research is done to analyze the influence of financial ratios in predecting of changes profit in foods and beverages listed BEI since 2015-2018 (4 years). This research used 56 samples data, the dependent variable is earning change and the independent variable are Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that in partial test Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought not significant impact in earning changes in foods and beverages listed BEI. While in simultaneously Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought significant impact in earning changes in foods and beverages listed BEI.

ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto; Sobarna, Nanang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining. Keywords :Loan and Net Profit

STRATEGI PENINGKATAN PROFITABILITAS PADA PT. BANK KERTA RAHARJA CABANG BANJARAN Agung, Taufiq; Ikhsan Rizqi , Nugraha; Iis, Farida; Regita, Ameylia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study intended to identify the profitability level of PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran and also identify the efforts made by PT. Bank Pengkreditan Rakyat Kerta Raharja Banjaran in increasing profitability. The analytical method used is through the measurement of the level of profitability for the last three years using the Return on Assets (ROA) and Return on Equity (ROE) formulas. Based on the results of our research obtained from the field, it shows that the level of profitability using the Return on Assets (ROA) method has decreased every year, can be seen in 2016 of 12.36 persen while in 2017 amounted to 9.61 persen while in 2018 experienced a decrease of 0.87 persen to 8.74 persen.

Mi-Co (Millennial Cooperative): Solusi Rebranding Koperasi Era Milenial Menyongsong Bonus Demografi 2030 Kevin Michael Kristian; Aisyah Nurush, shoba; anggun, anggun; Feryanto, Feryanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Cooperatives are institutions that are expected to become pillars or pillars of the nationaleconomy and as an institution of the people's economic movement, where members are themain force possessed by cooperatives. Cooperatives have many advantages when comparedto corporations or other business entities, including being able to create economies of scalebecause cooperatives can produce more output with lower average costs and are able tocompete because cooperatives can create bargaining positions. Being a member of acooperative will be very beneficial if seen from the advantages possessed by the cooperative.In addition to the considerable potential of cooperatives, cooperatives also face challenges intheir development. The challenges for cooperatives are increasingly supported because todaywe are in the Industrial 4.0 era. The cause of the many challenges faced by cooperatives isbecause of the lifestyle changes of millennials that are so fast and uncertain (disruptive), dueto the rapid development of information technology, robotic, artificial intelligence,transportation, and communication. Survey conducted by researchers with 86 respondentswith an age range of 18-30 years, showed that the millennial generation considerscooperatives still relevant for now, which is 82.4% of 86 respondents stated cooperatives arestill relevant. This indicates that cooperatives are still very potential to be developed in thecurrent millennial era but rebranding is needed so that cooperatives can be accepted bymillennials. The rebranding can be carried out by making various innovations, one of whichis the Millennial Cooperative (Mi-Co) being a cooperative concept that is in accordance withthe principles, values, and identity of cooperatives in their operations as well as in accordancewith millennial characteristics.

Peluang Dan Tantangan Perencanaan Pembentukan Koperasi Mitra Gojek di Era Milenial Nurhayat Indra; Mardiyah, Tusholihah; Ajeng, Setianingsih; Desi, Lusiana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This scientific paper is entitled Opportunities and Challenges for the Establishment ofGojek Partner Cooperatives in the Millennial Era. The writing of this paper discussesthe current condition of cooperatives and the very rapid growth of millennialgeneration, as well as the opportunities and challenges of forming cooperatives in themillennial era. This scientific paper uses qualitative research methods, where the dataobtained comes from observations, distributing questionnaires to related parties,reading and studying the existing literature, and browsing to various websites to getinformation in accordance with the research conducted. This scientific paper aims tofind out how to find out the condition of cooperatives in the West Java region, to findout the response of Gojek partners in responding to Gojek cooperatives, to how to forma Gojek partner cooperatives, to find out opportunities and challenges in planning theestablishment of Gojek partner cooperatives.

Perhitungan Kembali Pajak Penghasilan Badan Sesuai Dengan Peraturan Pemerintah Nomor 23 Tahun 2018 untuk menentukan Pajak Terutang: (Studi Kasus pada Koperasi Pegawai Republik Indonesia Manis Kras – Kediri) Siti Tsnaniati; Dhiki Dwi, Anggoro; Nanang, Rohadi; Nurul, Hidayah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency asreferred to in the General Provisions Act and Tax Procedures, including taxpayers,withholders and tax collectors. The tax payable is a tax that must be paid at any time, in thetax period, in the tax year, or in part of the year in accordance with the Tax Regulations.Through the recalculation of Corporate Income Tax in accordance with GovernmentRegulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is todetermine the recalculation of corporate income tax in accordance with GovernmentRegulation No. 23 of 2018 in order to determine the tax payable. The data source used in thisstudy is primary data. The type of data used is qualitative and quantitative data. The variablesused are corporate income tax and tax payable. This research uses descriptive quantitativeresearch.Based on the analysis, the Calculation of Corporate Income Tax based onGovernment Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Salesto Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of IncomeTaxes it was found that the amount of Tax Payable which is calculated based on GovernmentRegulation Number 23 of 2018 is lower than that calculated based on Government RegulationNumber 46 of 2013. Based on the results of the study, the researchers suggest that KPRI ManisKras should calculate the Corporate Income Tax in accordance with Government RegulationNumber 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRIManis.

Tinjauan Implementasi Prinsip Koperasi Pada Klub Sepak Bola Indonesia Patron Natadjaya; Muhammad Fawwaz, Raihanto; Tiara Kania, Ladzuardini; Heriyaldi, Heriyaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Based on a survey conducted by Nielsen in 2014, 77% of the total population ofIndonesia was attracted to football clubs. This value shows that the football industryin Indonesia has large market potential. However, this potential has not been fullyutilized, since there are still clubs dispersion due to management problems. Thisstudy uses data sourced from World Football in the German League (Bundesliga),Spanish League (La Liga), English League (Premier League), and IndonesianLeague (Liga 1) in the 2018/2019 season. Cooperative principles are used to find outthe differences between football management. Furthermore, we used qualitative andquantitative analysis, in SWOT analysis, quadrant mapping, and trendline of thescatter plots to determine the relationship between variables studied. The resultshows a positive relationship between the two variables and concluded that leagueswith cooperative football clubs tend to have a positive slope and higher coefficientvariable points accumulation against the average variable audience compared to anon-cooperative club.

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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

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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