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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 social media marketing, product quality, dan store atmosphere terhadap purchase intention dengan brand image sebagai variabel mediasi pada coffee shop di Aceh Soefhwan, Soefhwan; Kurniawati, Kurniawati
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 aims to find out and analyze the influence of social media marketing, product quality and store atmosphere on brand image and the influence of social media marketing, product quality, store atmosphere and brand image on purchase intentions at coffee shops in Aceh. The study sample used 210 respondents selected with the criteria of having visited a Coffee Shop in Aceh at least 2 times. The method used in this study is causality research. The results showed that partially social media marketing, product quality and store atmosphere had a positive and significant effect on the brand image of coffee shops in Aceh. Partially social media marketing, product quality, store atmosphere and brand image have a positive and significant effect on purchase intentions at coffee shops in Aceh. Brand image can mediate the relationship of influence between social media marketing, product quality and store atmosphere with purchase intention..

Pengaruh ukuran perusahaan, capital intensity dan sales growth terhadap penghindaran pajak Pravitasari, Helga Ayu; 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

This study aims to examine the effect of firm size, capital intensity and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research is a quantitative research that uses the associative type with a secondary method in the form of data on the annual financial statements of mining companies with sampling through www.idx.co.id . The sampling technique used purposive sampling method, so that obtained a sample of 132 data. This research is multiple linear regression analysis using SPSS. The result show that the first hypothesis is that firm size has no effect in tax avoidance. The second hypothesis is that capital intensity has no effect in tax avoidance. The third hypothesis is that sales growth has an effect on tax avoidance. Then, simultaneously firm size capital intensity and sales growth have on effect on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020.

Total aset, jaringan kantor, sumber daya manusia dan kinerja perbankan syari’ah sebelum dan selama pandemi Covid 19 di Indonesia : analisis perbandingan Citarayani, Irma
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 whether there are differences in the value of Total Assets, Number of Office Networks, Number of Workers and Return On Assets at Islamic Commercial Banks before the Covid 19 Pandemic and during the Covid 19 Pandemic. The type of data used in this research is quantitative data and is secondary data in the form of monthly time series (time series). The data was obtained from the official website of the Financial Services Authority (OJK) through Sharia Banking Statistics from January 2019 – April 2021 (14 periods before the Covid 19 Pandemic and 14 periods before the Covid 19 Pandemic). The research method used in this research is descriptive and comparative analysis method, which is a method to see a comparison between the conditions of a variable or more in two or more different samples, or at two different times. The data processing was carried out using SPSS software. The results showed that there was a difference in the value of Total Assets, Number of Office Networks, and Return On Assets before the Covid 19 Pandemic and during the Covid 19 Pandemic, while the value of the Number of Workers did not have a difference between before and during the Covid 19 Pandemic.

Penilaian risiko pada layanan pembayaran pensiun PT Asabri Bandung: Sebuah praktek terbaik untuk penguatan tata kelola perusahaan Taufik, Nur Imam; Sulistianti, Intan; Pradesa, Hafid Aditya
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

The pension payment service is one of the important services carried out by PT Asabri, a BUMN that is trusted to manage pension funds for employees within the TNI and POLRI in Indonesia. Because every company does not want to suffer losses so it decides to manage risk properly. The purpose of this study is (1) to find out the risks that have the potential to arise in the pension payment service at PT Asabri Branch Bandung, (2) to explain the results of the risk assessment in the pension payment service based on the ISO 31000:2018 frame of reference. This research method includes qualitative research, using focus group discussions and document review as data collection techniques. From this study, six potential risks emerged, with one risk being at a moderately high level and five other risks including being at a moderately low level. The risk that needs more attention is the risk that the disbursement of funeral expense claims is received by the wrong person. The formulation of actions as risk mitigation that has been assessed has been presented in this article, along with practical recommendations for improving the application of Risk Management at PT Asabri Bandung.

Perancangan sistem informasi akuntansi penerimaan dan pengeluaran kas di Star Glam Bandung Novyanti, Dian Qolby; Nursyabani, Rizki Amalia; Karyadi, Karyadi; Abdussalaam, Falaah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The objective of this research is designing accounting information system of cash receipts and disbursements cash in Star Glam Bandung. This research used qualitative method to collect the data, all of the data were carried by observation and literature review of theoretical study concerning the topic. Based on the research, there was a problem in recording cash receipts and disbursements cash process. It was still manually and less effective, so that take more time in the process. The problem basically can be solve by develop the information sistem in software by using Waterfall model that has five stages and also Flowmap model and Data Flow that was implemented by Microsoft Visual Studio 2010 and Microsoft Access as database. Based on the results of research conducted by the author, it can be concluded that the existence of an information system for cash receipts and disbursements at Star Glam Bandung makes the process of recording and inputting data easier and minimizes errors. With the information system is also able to generate reports of cash receipts and disbursements more quickly, precisely and accurately.

Analisa current ratio, net profit margin, total asset turnover, dan debt to equity ratio terhadap kinerja keuangan pada perusahaan infrastruktur, ultilitas dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2018-2020 Veronika Siregar, Ulina; Sembiring, Luciana Grace; Manurung, Leonita; Nasution, Siti Aisyah
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 examine the Current Ratio, Net Profit Margin, Total Asset Turnover, and Debt to Equity Ratio to Financial Performance. The population in this study are 45 Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique is purposive sampling. Analysis of data with multiple linear regression using SPSS 20 Software, the results of this study indicate that the current ratio partially has no effect and is not significant on financial performance, net profit margin partially and significantly affects financial performance, total asset turnover partially and significantly affects financial performance. Financial performance, Debt To Equity Ratio partially has a negative and significant effect on financial performance while simultaneously current ratio, net profit margin, total asset turnover, Debt To Equity Ratio has a positive and significant effect on financial performance. The coefficient of determination is 0.872 which means it is worth 87.2% of the variables are Current Ratio, Net Profit Margin, Total Asset Turnover, and Debt to Equity Ratio while the remaining 12.8% is influenced by other variables.

Efektivitas penggunaan elearning madrasah dalam pembelajaran jarak jauh di MTSN 1 Kota Malang pada masa covid -19 Widodo, Mohamad Kholish
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 Ministry of Religion of the Republic of Indonesia made an innovation to help the distance learning process by launching a free application that can be accessed by all teachers and students in madrasas ranging from RA, MTs, and MA throughout Indonesia, namely E-learning madrasas. This study aims to describe the effectiveness of using madrasa e-learning in distance learning at MTsN 1 Malang City during the covid-19 period. The reason for choosing this institution as the research location is because MTsN 1 Malang City is a pilot madrasa in Indonesia and one of the madrasas that uses e-learning madrasas. This research uses descriptive qualitative method. Data retrieval was carried out naturally using a questionnaire filling technique with open questions, observations when using e-learning and documentation. To check the validity of the data, the researcher consulted the results of the study, the participants used sources triangulation techniques and methods. Data analysis was carried out following general qualitative research procedures, starting with data collection, coding, classification, subtraction, and inference. This study found the weaknesses and strengths of madrasa e-learning, the effectiveness of its use in distance learning, its use for teachers and students, and solutions to overcome the obstacles of using madrasa e-learning. This research can contribute to the effective use of madrasa e-learning to support the effectiveness of distance learning and can be used as an editor for other institutions.

Konsistensi aparat pengawasan internal pemerintah (APIP) untuk meningkatkan kualitas laporan keuangan Provinsi Gorontalo Agussalim, Alfiyah; Handayani, Dwi Nur
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 Regional Government Financial Report is a form of government accountability to the community in the form of the Regional Revenue and Expenditure Budget (APBD). Financial reports made by local governments must be of high quality and in accordance with standards. For this reason, APIP is needed to oversee the activities or programs of the local government so that the program runs according to its objectives. This study aims to describe the consistency of the Government Internal Supervisory Apparatus (APIP) to improve the quality of the Gorontalo provincial government's financial reports. The focus of this research is audit, review, evaluation, monitoring and other supervisory activities.The sampling technique was carried out by purposive sampling and the informants in this study were the Inspectorate of the Gorontalo Province Inspectorate and several related work units at the Gorontalo Provincial Inspectorate. The data collection techniques used are observation, interview, and documentation techniques. The data obtained were analyzed through the stages of data collection, data presentation and drawing conclusions. From the results of the study, it can be concluded that with the consistency and APIP can realize government accountability and quality Local Government Financial Reports.

Determinan terhadap profitabilitas dengan kredit bermasalah sebagai pemoderasi pada bank umum konvensional Larashati, Adinda; Badjuri, Achmad
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 liquidity ratios and efficiency ratios on profitability with the ratio of non-performing loans as a moderating variable. This research was conducted at conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period using purposive sampling with several criteria. The data used is secondary data. The number of samples selected was 128 with a period of 3 years. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the liquidity ratio had a significant positive effect on profitability while the efficiency ratio had no significant effect on profitability. Non-performing loans can moderate the ratio of liquidity to profitability while non-performing loans cannot moderate the ratio of efficiency to profitability.

Studi kelayakan manajemen pembudidayaan ikan patin di Sambijajar, Sumbergempol, Tulungagung Santoso, Eko; Rochman, Abdul; Prasetyo, Budi
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 catfish cultivation commodity is a superior commodity. There are two models of catfish hatchery, namely integrated and unintegrated aquaculture. This study is to analyze the cost factor of catfish farming as well as efficiency and at the same time the income of the catfish farming management business. The research data collected were 32 respondents who cultivate catfish and were selected by purposive method and then analyzed using descriptive statistical methods. This study shows that the profit level of the integrated catfish hatchery business is greater than that of the unintegrated hatchery. This study also showed that the R-C Ratio of integrated catfish hatchery was higher than that of unintegrated catfish hatchery. From this research, it can be concluded that the integrated catfish hatchery is more profitable and more efficient than the unintegrated catfish hatchery

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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Abstract

Abstract

Abstract

Abstract

Abstract

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