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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 leverage dan profitabilitas terhadap peringkat obligasi Pramesti, Dyah Sisca Putri
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 goal of this study is to ascertain how partial leverage has an impact on bond ratings, between 2016- 2019, the influence of profitability on bond ratings, as well as the simultaneous effect of leverage and profitability on bond ratings in the property, real estate, and construction industries listed on the Indonesian stock exchange. Leverage is measured using debt-to-equity ratio proxies, and profitability is measured using return on assets as an independent variable, while bond ratings are measured using ratings from the rating agency PT. PEFINDO as a dependent variable. All companies in the property, real estate, and construction industries that were publicly traded on the Indonesian Stock Exchange between 2016 and 2019 are included in this study's population. The sample is comprised of firms that issued bonds between 2016 and 2019, and the sampling approach is non-probability sampling with purposive sampling, yielding a total sample of ten companies or forty financial statements. The data analysis approach employed is linear regression with a 5% significance threshold, utilizing the SPSS 26 and Eviews 10 software packages. According to the conclusions of this study, leverage has a limited impact on bond ratings, profitability has a limited impact on bond ratings, and both leverage and profitability have an impact on bond ratings. simultaneously.

Pengaruh tingkat suku bunga, inflasi, dan non performing loan terhadap pemberian kredit dan dampaknya terhadap kinerja keuangan Jufriadi, Jufriadi; Imaduddin, Imaduddin
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 interest rates, inflation, and non-performing loans on lending and their impact on the financial performance of banking companies listed on the IDX. The population of this study were all banks listed on the Indonesia Stock Exchange for the period 2013-2015, totaling 43 banks. Sample selection through purposive sampling method. There are 21 companies that meet the criteria as the research sample so that the research data is 63. The data analysis technique used is the classical assumption test and hypothesis testing. The results of this study indicate that the interest rate has a significant and negative effect on lending. Inflation partially has a negative and significant effect on lending. Non-Performing Loan partially has a negative and significant effect on lending. The partial distribution of credit has a positive and significant effect on financial performance. The interest rate has a positive and significant effect on the company's performance as proxied by ROA. Inflation partially has a positive and significant effect on financial performance. Non-Performing Loans have a negative and significant effect on the financial performance of banks

Pengaruh idealisme, relativisme, love of money, dan tingkat pengetahuan terhadap persepsi mahasiswa atas perilaku tidak etis akuntan Abiprilia, selly rekha; Tituk Diah Widajantie
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to test and demonstrate the effectiveness of idealism , relativism, love of money, and the level of knowledge on student perceptions of unethical behavior by accountants. This study used a quantitative method with Partial Least Square as an analytical technique. Samples were taken from as many as 114 respondents using the non-probability sampling technique. The data collection technique used is a questionnaire via a google form. The results showed that: 1) The higher the idealism level of students, the lower of committing fraud on accountants' ethical behavior. 2) The high value of relativism indicated that the perceptions expressed by students did not only refer to universal moral values or rules but were also viewed from another side. Therefore, accounting students expressed positive perceptions of unethical behavior by accountants until nowadays. 3) The high love of money factor means that the lower the person's ethical behavior. 4) The more comprehensive the students' knowledge of the accounting profession scandal, the more mishandling it would occur. Hence, the student's perception of the unethical behavior of professional accountants would decrease.

Determinan struktur modal pada perusahaan di Bursa Efek Indonesia yang terdaftar di LQ 45 Muhan Muhan; Anissha Ferliany; Irma Setyawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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The purpose of this study was to identify and analyze the determinants of capital structure in industries on the Indonesia Stock Exchange and listed on LQ 45. This research uses a quantitative approach using panel data. The sampling method is purposive sampling. This research uses secondary data originating from industrial financial reports published for the 2017-2019 period. The results show that the asset structure proxied by the Fixed Asset Ratio has a positive and significant impact on capital as proxied by the Debt to Equity Ratio, sales developments are proxied by the Debt to Equity Ratio. Sales growth and company size as proxied by Ln Total Assets have a positive and insignificant effect on capital structure.

Peran gender diversity dewan perusahaan dalam menentukan kebijakan dividen di Indonesia Nur Utomo, Mohamad; Kaujan, Kaujan; Syahran, Syahran; Samsul Ulum, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Dividend policy becomes very important especially with the presence of gender diversity on the company's board. This study aims to empirically examine the role of women's gender on the board of commissioners and the board of directors in determining dividend policy. The research sample uses companies that pay cash dividends listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis using SEM-PLS method with WarpPLS 8.0 application. The results showed that the gender diversity of the board of commissioners had a negative effect on dividend policy. The results of the analysis show that the negative effect of the gender diversity of the board of commissioners on dividend policy is non-linear which has a U-curve pattern. Meanwhile, the gender diversity of the board of directors has a positive effect on dividend policy. In general, the research results are in line with the agency theory which uses an increase in dividend payments to reduce the occurrence of agency problems.

Penerapan nilai wajar dalam penilaian aset perusahaan perbankan swasta sebelum dan saat pandemi pada Bank Permata Tbk tahun 2019-2020 Damayyanti, Delvi; Zatayumni, Jihan Fadlilah; Dewa, Mahesa; Sollihah, Putri Dzakiyyah; Fahreza, Rizki Aria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The application of IFRS in the banking sector plays an important role in seeing its effect on increasing economic growth in Indonesia. One of the banks that have adjusted to IFRS standards by disclosing fairness in their financial statements is Bank Permata. Assessment techniques used to maximize the use of relevant inputs that can be observed. This research was conducted using descriptive analysis to process quantitative data with the application of fair value with assets at PT Bank Permata Tbk. The financial statements use secondary data with data analysis. Overall, the results of the measurement of the fair value of assets from the banking industry at PT Bank Permata Tbk are considered feasible, this is due to the number of statements, namely 19 out of 20 statements that are in accordance with PSAK 68. Based on the results of the analysis, it was found that number 12 does not comply with PSAK 68 paragraph 74 concerning entities prioritizing the hierarchy of values over inputs, on the other hand, according to PSAK 68 paragraph 74 the priority is inputs over fair value hierarchies.

Perspektif kepuasan mahasiswa : Pengaruh good university governance terhadap kompetensi tenaga pengajar dan fasilitas pendidikan Sari, Yetri Martika
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 is to examine the effect of good university governance and its indicators on indicators of competence of lecturer and learning facilities in terms of student satisfaction perspective. The research data was collected using a questionnaire and obtained 278 respondents who are active students at Strata 1 level at the State Islamic Religious College in Bandar Lampung. This research is a quantitative research and uses smartPLS in processing data. The results of this study confirm the notion that good university governance has an effect on student satisfaction on the competence of lecturer and learning facilities, partially supported. This study provides insight that not all indicators of good university governance have an influence on indicators of student satisfaction on the competence of lecturer and learning facilities. This result can be used as a reference in managing higher education institutions to achieve the mission of a world class university and the implementation of an independent campus policy.

Sinergitas konsep pang pada payu dan good governance dalam mengatasi sengketa kredit macet pada lembaga perkreditan desa Sara, I Made
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

This research explores the principle of pang on payu as a supporting dimension for the implementation of good governance in the settlement of bad credit disputes at the Village Credit Institution (LPD) Desa “X” in Bali. By using a phenomenological approach, the results of this research show that the principle of pang di payu is effective in supporting the implementation of good governance in LPDs, especially in the case of bad credit disputes. Further findings show that, firstly, the principle of pang di payu is the most appropriate means to build synergy between LPDs and the community, and secondly, this principle is able to increase the credibility of LPDs. The Village Credit Institution requires the application of good governance supported by the principle of pang di payu to protect its sustainability from the "attack" of financial institutions in the current era of globalization.

Pengaruh pengembangan karir dan motivasi terhadap kinerja pegawai negeri sipil di badan penelitian, pengembangan, dan perencanaan Kabupaten Polewali Mandar Nadia, Sahnaz; Pratminingsih, SA.
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 determine the effect of career development and motivation on the performance of civil servants in the Agency for Research, Development and Planning Kab. Polewali Mandar. The research was conducted using quantitative methods with descriptive and verification methods, namely collecting, presenting, analyzing and testing hypotheses, and making conclusions and suggestions. The dependent variable in this study is Civil Servant Performance (Y) and the independent variable is Career Development (X1) and Motivation (X2). The population and sample of the study were 67 Civil Servants at the Research, Development and Planning Agency of the Regency. Polewali Mandar. Based on the results of the study, it can be concluded that: (1) Career Development has a positive and significant effect on the performance of Civil Servants; (2) Motivation has a positive and significant effect on the performance of Civil Servants; (3) Simultaneously (overall) career development and motivation have a positive and significant effect on the performance of Civil Servants.

Pengaruh kompetensi auditor eksternal dan teknik audit berbantuan komputer terhadap jasa audit e-commerce Ananda Putri, Dhea Wahyu; Sari, Rida Perwita
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

Along with the increasing number of e-commerce businesses in Indonesia, the need for e-commerce audit services is possible. E-commerce audit services are services performed to assure interested parties regarding the level of security. This study aims to find out why e-commerce audit services are still poorly known in Indonesia, so it is necessary to know in advance how much impact the competence of external auditors and computer-assisted audit techniques (TABK) has on the need for e-commerce audit services. This quantitative research with a population of 97 external auditors who work in Public Accounting Firms spread across Indonesia. Sampling using snowball sampling. The analysis technique in this study uses Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study external auditor competence and computer-assisted audit techniques have a significant and positive effect on e-commerce audit services.

Page 62 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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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