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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 pemilihan staf, comprehensive training, strategi eksploitasi, strategi eksplorasi terhadap kinerja keuangan, yang dimediasi oleh praktik sumber daya manusia Dahono, Trigonggo Simbar; Bariz Falah, Teuku Daffa; Tanuwijaya, Justine
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

This study aims to see how the relationship between Pemilihan Stafing and HR competency development through Comprehensive Training towards the exploration and exploitation process as well as the management and approach taken by SDM towards optimal and effective Kinerja Keuangan. This research uses quantitative research methods. The population in this study were all employees from various industries in Indonesia. This study consisted of 200 respondents. The sampling technique in this study used a saturated sampling technique, where the entire population was sampled. The results in this study indicate that the increase in the company's Kinerja Keuangan is strongly influenced by direct Praktik SDM and exploitation strategies through Praktik SDM. Where to strengthen and improve the practice of SDM itself is also strongly influenced by strengthening and improving exploitation strategies. And to strengthen and improve the Strategi Eks

Analisis abnormal returns dan trading volume activities Kartika, Rayna; Firdaus
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

Information contained in the capital market is the basis for investors in making decisions. This article is to investigate how much abnormal return (AR) and trading volume activities (TVA) are in the Indonesian capital market before and after the announcement of the new normal transition. The reaction of the capital market is important for investors in making decisions, so that investors know when to hold and buy shares with more precise estimates. When the Corona pandemic hit Indonesia, the world capital market was no exception in Indonesia, experiencing a slump. This is indicated by the stock price continuing to fall through the lower limit. For this reason, with the new normal transition, it is hoped that economic activity will be revived. So researchers are interested in knowing more about stock price movements before and after the new normal transition is announced and testing abnormal returns and trading volume activities on the LQ45 index. By conducting research on abnormal returns and trading volume activities in the capital market, information about stock prices can be more accurate so that it is more relevant in making decisions by investors.

Pengaruh konservatisme akuntansi, struktur modal dan arus kas bebas terhadap nilai perusahaan sebelum dan selama pandemi covid-19 pada perusahaan telekomunikasi yang terdaftar di bursa efek indonesia (BEI) Patricia, Mayang; Rusmanto, Toto
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

This study aims to obtain empirical evidence about the effect of accounting conservatism, capital structure and free cash flow on firm value. The sample in this study is the quarterly financial statements of all telecommunication companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 before and during the Covid-19 outbreak. Data collected by purposive sampling method. The research was conducted using multiple linear regression analysis. The sample in this study was 60 samples. The results of this study indicate that accounting conservatism and capital structure have no significant effect on firm value before and during covid-19, free cash flow and firm size have a positive effect on firm value before and during covid-19.

Analisis pengaruh inflasi, suku bunga, nilai tukar, dan produk domestik bruto (PDB) terhadap harga saham pada perusahaan manufaktur subsektor textile dan garmin di bei tahun 2017-2020 Br Manurung, Eka Yose; Nina Purnasari; Frananda Ginting
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 price of shares outstanding can measure the value of a company. There is a perfect category for the company's value if the company has a high share price. On the other hand, if the company has a low share price, the company is not in good condition. Several factors influence the increase and decrease in stock prices, such as GDP, Exchange Rates, Interest Rates, and Inflation. This study focuses on identifying whether the Garmin and Textile Sub-Sector Manufacturing Companies listed on the 2017-2020 IDX are influenced by GDP, Exchange Rates, Interest Rates, and Inflation. Researchers in this associative study uses quantitative methods. Meanwhile, Garmin and Textile Sub-Sector Manufacturing Companies are the populations in this study. From 2017-to 2020, 44 companies served as the study sample. Purposive sampling is a technique to determine the example in this study. Meanwhile, there are X4 (GDP), X3 (Exchange Rate), X2 (Interest Rate), and X1 (Inflation) as independent variables. On the other hand, Stock Price acts as Y, the dependent variable. The researcher used a significant level of 0.05 in multiple regression as a data analysis method. A company owns an unhealthy or good condition if the significance level is < 0.05.

Pengaruh unemployment rate terhadap tingkat depresi dan anxiety dengan unemployment benefit sebagai mediator Primadanik, Maylinda; Simanjuntak, Robert Arthur
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

This study contributes to the growing the literature on the relationship between unemployment rate on depression and anxiety’s index. By adding the unemployment benefit variable as a mediating variable, this study aims to determine the direct effect, indirect effect and total effect of the relationship between the unemployment rate and depression and anxiety’s index. In addition, this study also analyzes the role of the unemployment benefit variable in mediating the relationship between the unemployment rate variable and depression and anxiety’s index. By using the path analysis method of panel data, this study shows (1) in Vietnam, the appreciation of the unemployment rate indirectly increases the level of depression and anxiety by including the unemployment benefit variable as a mediator and (2) in Japan, the appreciation of the unemployment rate can indirectly increase the level of depression and anxiety by including the variable unemployment benefits as a mediator. Overall, the variable of unemployment benefits in Vietnam and Japan mediates variables partially (partial mediation).

Pengembangan etika bisnis dalam manajemen investasi Subagyo, Herry
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

Sosial ekonomi dan sikap baik terhadap klien di dunia bisnis saat ini menjadi acuan penting untuk menumbuhkembangkan aturan, moral, perilaku positif dari suatu perusahaan agar dapat meningkatkan kepercayaan pada masyarakat. Etika kurang baik dapat menurunkan nilai produktifitas dan popularitas perusahaan. Ketidak berhasilan proyek pada perusahaan diakibatkan adanya pengaruh kepercayaan yang rendah dan kurang komitmen. Penelitian ini menggunakan kepustakaan dengan metode mengumpulkan bacaan, jurnal dan buku terkait perkembangan bisnis dan etika dalam berinvesatasi. Penelitian Studi pustaka menghasilkan studi analisis tentang peran etika dalam mengembangkan bisnis investasi baik secara online maupun konvensional. Ada beberapa data terkait perkembangan bisnis online yang mengalami pergerakan sejak 2018 menghabiskan dana senilai 22 triliun. Hal ini membuktikan nilai kepercayaan masyarakat masa kini sudah melibatkan dunia maya. Hingga ditinjau dari pengamatan kepuasan konsumen saat berkomunikasi. Untuk membangun suatu komitmen serta integritas perusahaan perlu adanya keterlibatan sikap yang bijak dan professional. Sebagai upaya untuk meningkatkan kontribusi kualitas dan kepercayaan terhadap prospek perusahaan.

Implementasi etika bisnis untuk meningkatkan profesionalisme akunting Qamar, Syam Sawal; Ramadhan, Yanuar
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

Aspects of the development of individual life can not be separated from the rules and morals. Basically the attitude of human behavior is based on positive moral values. When the development of the world of accountants is experiencing a moral crisis due to the rapid pace of competitors to realize what they want in the form of demands for professionalism and large profits, this will override the value of honesty and truth. The purpose of this study is to improve the morality aspect for accounting who has a role in developing business in the accounting field. This research method uses qualitative-descriptive methods to collect data through the main informant owner Andalus City Cirebon, supporting informants 3 employees. Observation data collection techniques, interviews, Based on the results of the study suggest that there is a main role of an expert in the accounting profession in developing services in the financial sector based on personality aspects based on the values of honesty, exemplary, and increasing scientific and technological insight, thus helping accountants to increase their potential as well as increasing the value of thoroughness in acting, being able to express the right honesty in making wise decisions because accounting has more potential for service development, as an effort to achieve the target size of challenges at the national and international level.

Analisis good corporate governance terhadap pengungkapan ESG di Indonesia tahun 2016-2020 Septiana, Woro Risma; Puspawati, Dewita
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

The purpose of this study was to measure the effect of board size, women on the board, independent commissioners, remuneration committee, and audit quality on environmental, social, and governance (ESG) disclosures by companies in Indonesia. The ESG disclosure data used in this study comes from the Thomson Reuters database for a period of five years, from 2016-2020. The sampling method used was purposive sampling method, so that 39 sample companies were obtained for five years of observation (2016-2020) with 75 units of analysis. Data analysis used multiple linear regression analysis. Based on the results of the study, it can be concluded that independent commissioners and remuneration committees have an effect on ESG disclosure, while board size, women on the board and audit quality have no effect on ESG disclosure.

Faktor yang menentukan corporate social responsibility pada sektor perbankan yang terdaftar di BEI Maryujati, Arini Giri; Leon, Farah Margaretha; Purba, Yosephina Endang
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

This study aims to analyze the factors that influence corporate social responsibility in banking sector companies listed on the IDX during the period 2014-2020. The data used in this study is secondary data sourced from the official website of Indonesia Stock Exchange (IDX). The research sample was selected using a purposive sampling method so that 24 companies were sampled. The novelty in this research is to use the SCV formula for CSR and the addition of the board of commissioners variable. The results show that profitability, liquidity, firm size, leverage have a positive effect on corporate social responsibility. Board size has a negative effect on corporate social responsibility. Foreign director, female director, board of commissioners size has no effect on corporate social responsibility. This shows that big profitability, liquidity, company size, leverage can encourage CSR activities and become investors' considerations. The benefits of CSR activities are an important assessment for investors to invest their capital..

Marketing strategy for spotless Romadhona, Prabadika Hadyan
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

Spotless is a pioneering brand in the shoe care and hygiene category. Spotless was founded in 2015 with a vision of being a one-stop solution for all shoe hygiene and care needs. In the last six months, Spotless has experienced a significant increase in sales from July to December 2021. Spotless has experienced a 6-fold increase in sales and a 10-fold increase in marketing costs. Spotless's current goal is to maximize marketing strategies on digital platforms to introduce its products to a broader market and improve its operations that are still adjusting to current sales conditions to make it grow and stabilize existing sales. This study aims to identify marketing strategies or activities that can be used to effectuate and optimize marketing costs. These marketing strategy activities can help to increase sales and reduce marketing costs that now account for up to half of sales. This study will use qualitative research methods to observe all of Spotless's marketing activities and plan marketing strategies. The primary data for this study came from interviews with employees, consumers, and management. Secondary data for this study comes from journals, books, and articles to gain information and understanding about the theory and internal and external conditions of Spotless. Data analysis techniques in this study used internal analysis and also external analysis. This study aims to analyse the internal and external conditions of Spotless, aiming at planning and developing business and marketing strategies and providing implementation of programs that Spotless will run.

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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

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