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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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The effect of business strategy, innovation, organizational culture on the performance of micro small medium enterprises (MSMES) moderated by financial literature Nursetiana, Nursetiana; Hanifah, Imam Abu; Ismawati, Iis
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 research purpose is to empirically analyze the effect of business strategy, innovation, organizational culture, on the performance of MSMEs moderated by financial literacy in Banten Province. This study uses a sample of Small and Medium-scale SMEs in Banten Province. The data used is primary data. The data in the study were obtained from the results of questionnaires distributed to 100 MSME entrepreneurs in Banten Province both directly and online through the google form. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results of this study indicates that Business Strategy, Innovation, and Organizational Culture have a positive effect on the performance of MSMEs in Banten Province, and Finacial Literacy able to moderated Business Strategy, Innovation, and Organizational Culture on performance of MSMEs in Banten Province.

Pengaruh good governance dan pengendalian internal terhadap kinerja aparatur pemerintah desa pada Kecamatan Wonodadi Nada, Ayu Ni’matin; Khoiriawati, Novi
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 determine the effect of implementing good governance and internal control on the performance of village government officials in 11 villages in Wonodadi District, Blitar Regency, either partially or simultaneously. The method used in this research is quantitative with the type of associative research. The sampling technique used was random sampling and used the Slovin formula, which obtained a sample of 88 respondents ang 86 data that could be processed. The data analysis in this study used validity test, reliability test, classical assumption test, and multiple regression analysis. The resultsof this study partially show that the implementation of good governance and internal control variables has a sinificant positive effect on the performance of village gpvernment officials in 11 villages in Wonodadi District, Blitar Regency. Simultaneously the application of good governance and internal control has a signficant positive effect on the performance of village government officials in 11 villages in Wonodadi District, Blitar Regency.

Faktor-faktor yang mempengaruhi corporate social responsibility dengan kinerja keuangan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Siagian, Belinda Mora; 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 CSR with financial performance as a moderating variable in manufacturing companies listed on the IDX. The data used in this study is secondary data sourced from the annual reports and financial statements of manufacturing companies listed on the IDX during the 2015-2020 period. The research sample using purposive sampling method obtained a sample of 26 companies. The data analysis used is moderating regression analysis using Eviews 10. The results show that institutional ownership, managerial ownership and firm size have a positive and significant impact on CSR. Firm growth and debt ratio have no effect on CSR. Financial performance can moderate the direction of the positive relationship the influence of institutional ownership on CSR. Financial performance can moderate the direction of the negative relationship of managerial ownership on CSR. Financial performance cannot moderate the effect of firm growth on CSR. The results of this study provide information to management and investors where companies that have large institutional ownership can encourage CSR activities by paying attention to financial performance which can weaken the influence on CSR. Managerial ownership and large company size can encourage CSR activities by paying attention to financial performance which can strengthen the influence on CSR. In addition, improved financial performance and large institutional investors can encourage CSR activities. Declining financial performance and large managerial investors can also encourage CSR activities

The effect of healthy lifestyle and psychological well-being on auditor performance moderating by auditor integrity Fitriani, Rezki; Arifuddin, Arifuddin; Indrijawati, Aini
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 find out how the influence of healthy lifestyle and psychological well being on auditor performance is moderated by auditor integrity. The study used multiple regression analysis methods and moderation regression analysis. The population of this study is the auditors of the Inspectorate in South Sulawesi Province. Sampling of the respondents was carried out by purposive sampling. The results show that, healthy life style and psychological well-being have a positive and significant effort on auditor performance. The result also shows that, auditor integrity becomes a moderator between positive and significant effort healthy lifestyle on auditor performance, although on the other side can't be a moderator between psychological well-being on auditor performance.

Pengaruh efisiensi modal kerja terhadap rentabilitas pada perusahaan daerah air minum (PDAM) kabupaten tana toraja tahun 2016-2020 Pagiu, Chrismesi; Pundissing, Rati
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 working capital efficiency on profitability at the Regional Water Company (PDAM) of Tana Toraja Regency in 2016-2020. The research method used is descriptive quantitative research. The data analysis technique used is simple linear regression, coefficient of determination (R2), correlation coefficient (R) and statistical t-test using the SPSS (Statistical Product and Service Solutions) application version 22. The results show that working capital efficiency has an effect positive and insignificant to the profitability of the Regional Water Company (PDAM) of Tana Toraja Regency in 2016-2020. The correlation value of 0.621 indicates a strong correlation and the coefficient of determination of 38.6% means that working capital efficiency affects profitability by 38.6% while the remaining 61.4% is influenced by other factors not examined in this study.

Penggunaan pupuk subsidi dalam menekan biaya produksi dan pengaruhnya terhadap pendapatan petani di kecamatan Tanjung Lago Larasati, Agnes; Antoni, Mirza; Lifianthi, Lifianthi
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 analyzes the effect of the use of subsidized fertilizer in reducing production costs and its effect on the income of lowland rice farming in Tanjung Lago District. The use of subsidized fertilizers as a factor of production in addition to increase productivity is also expected to reduce production costs and can affect the income of rice farmers. The approach model in this research is statistical analysis. The results showed that the use of subsidized fertilizers reduced production costs by 5% and affected the income of rice farmers in Tanjung Lago District. For one hectare of land at the same time during the planting season, farmers who receive 3 types of subsidized fertilizers earn an average of Rp. 21.913.710, - and for farmers who receive 2 types of subsidized fertilizer, the average income reaches Rp. 14.411.540, - with the percentage difference in income reaching 34%. This difference in income is not only influenced by the suppression of production costs from inputs using subsidized fertilizers but is also influenced by farmers' income due to differences in production results.

Respon konsumen muslim terhadap penggunaan produk P.T Unilever setelah mendukung LGBT Alfi, Laila; Marliyah, Marliyah
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

LGBT is not justified in any religion, so that consumers as users of products issued by PT Unilever which officially announces support for LGBT, especially Muslim consumers, feel disappointed with the company's support. Not a few consumers also want to boycott and don't even buy and use them anymore, because according to some opinions LGBT is prohibited in Islam, even Allah clearly explains it in the Qur'an. However, some product users say that it is impossible or impossible to stop using the product again, because the products issued by this company have been used by the public for a long time and there is no doubt about the quality, even the price and how to get it are not difficult.

Pengaruh likuiditas, profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba harti ani, Febru; Hardiyanti, Widhian
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 obtain empirical evidence about the effect of liquidity, profitability, leverage, and firm size on earnings management. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This study uses the observation method to obtain information about a number of data that are considered representative of a particular population. The sample in this study was obtained using a purposive random sampling technique, with the sample in the form of the financial statements of manufacturing companies listed on the Stock Exchange with an annual period (ending December 31) for the 2018-2020 period. Based on the research conducted, the results of this study indicate that partially the liquidity variable has a significant positive effect on earnings management. With increasing liquidity, earnings management will experience a significant increase. Partially, the profitability variable has a significant negative effect on earnings management, with increasing company profitability, it will reduce the value of a company's earnings management. In partial leverage does not have a significant effect on earnings management. Partially, the firm size variable has no effect on earnings management.

Keputusan pembelian konsumen buku k13 PT Gramedia di Indramayu, Jawa Barat di tinjau dari perspektif brand equity dan relationship marketing Kamaludin, Ahmad; Muhammad Iqbal Nurfauzan
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 determine the effect of brand equity and relationship marketing on consumer purchasing decisions for 2013 curriculum books at PT. Gramedia marketing area of Indramayu Regency. The research method used is descriptive quantitative with explanatory survey design. The population in the study was junior high school who purchased the 2013 curriculum books, totaling 75 schools. Collecting data using a questionnaire containing instruments or indicators for analysis. The data analysis technique used is multiple regression with t test and F test to test the research hypothesis. The results showed that brand equity and relationship marketing have a positive and significant influence on consumer purchasing decisions for 2013 curriculum books at PT. Gramedia marketing area of Indramayu Regency either simultaneously or partially. The limitation of this study is that the independent variables cannot provide comprehensive answers to answer purchasing decision problems. Research findings are empirical evidence that can be used as a review to improve purchasing decisions or relevant management topics.

Mewujudkan etika dalam kegiatan perbankan syariah melalui penerapan prinsip tata kelola perusahaan yang baik Yuristama, Agus Prakarsa; Saripudin, Udin
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 world of banking is an activity based on the principle of trust. The public will place their funds in a bank that is considered trustworthy. If factually, the Bank is not trusted, then whether the Bank will succeed in controlling the market share of public funds, of course this will be difficult. The concept of Islamic banking that carries Islamic values based on Allah's guidance in the Qur'an and the example of Rasulullah in the hadith will certainly be an effective tool in increasing public trust in placing their funds in Islamic banking. This study uses a qualitative approach. Good Corporate Governance according to the general view, as well as good Corporate Governance according to the philosophical view of Islam from the perspective of Ontology, Epistemology and Axiology in general are the same. The fundamental difference is actually the value of Islamic mysticism in good corporate governance according to the Islamic view. This difference clearly affects the perspective of good corporate governance. If it is based on an Islamic view, there needs to be an internalization of values because not all of the variables can be seen with the naked eye or reality.

Page 63 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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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

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