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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 accounting conservatism, income smoothing dan free cash flow terhadap earning response coefficient pada perusahaan non jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010 – 2019 Aritonang , Rosdewita; Ariefianto , Moch. Doddy
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 accounting conservatism, income smoothing, on earnings response coefficient and leverage, growth opportunity as a control variable. This research uses quantitative methods, namely the type of research that obtains data in the form of numbers or data that is numbered. The independent variables in the study are accounting conservatism, income smoothing and free cash flow. The dependent variable in this study is the earning response coefficient, the control variables in this study are leverage and growth opportunity. The data that has been collected will be processed and analyzed using the Stata 14 application. This test is divided into several tests including the descriptive test, the classical assumption test where this test consists of normality, multicollinearity, autocorrelation and heteroscedasticity tests. In addition, a hypothesis test was conducted which consisted of panel data regression test, t test, f test and the coefficient of determination. Accounting conservatism has no effect on the earnings response coefficient in non-financial service companies from 2010-2019, so the results of this panel data regression do not support the initial hypothesis of the study.

Analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dengan kesadaran pajak sebagai varibael intervening pada wajib pajak orang pribadi di wilayah Jakarta Barat Karlinah, Lady
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 and analyze the effect of knowledge and understanding of taxation, quality of tax services, tax sanctions, application of e-filing, and ability to pay taxes on individual taxpayer compliance in the West Jakarta area. This study uses primary data where data is collected using a questionnaire. This research was conducted on individual taxpayers registered in the West Jakarta area with a sample of 100 respondents. The results of the analysis show that knowledge and understanding of taxation has no effect on tax awareness. The quality of tax service services has no effect on tax awareness. Tax sanctions affect tax awareness. The application of e-filing affects tax awareness, the ability to pay taxes does not affect tax awareness, tax base affects individual taxpayer compliance, knowledge and understanding of taxation affects individual taxpayer compliance, the quality of tax service services does not affect individual taxpayer compliance . Tax sanctions affect the compliance of individual taxpayers. The implementation of e-filing has an effect on individual taxpayer compliance, the ability to pay taxes has no effect on individual taxpayer compliance. For the results of the intervening variable, if the five independent variables are used together, tax awareness will not mediate, but if partially it can be shown that the mediating variable is the independent variable of the quality of service of the tax authorities and the ability to pay taxes with the dependent variable being individual taxpayer compliance.

Analisis financial distress pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2016-2021 Matahari, Matahari; Akbar, Abdi; Anwar, Anwar
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 Financial Distress of Telecommunication Companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The data collection technique used is the documentation method. The analytical technique used to measure, identify, and describe the possibility of financial distress. The results of the study show that there are telecommunications companies for the 2016-2021 period that are in a healthy condition (safe zone), namely PT. Telkom Indonesia Tbk, 2016-2019. The companies that are in the gray area are PT. Telkom Indonesia Tbk in 2020-2021. And there are companies that are in a state of bankruptcy (distress zone) including PT. Bakrie Telecom Tbk, PT. XL Axiata Tbk, PT. Smartfren Telecom Tbk, PT. Indosat Tbk.

Pengaruh person organization fit dan modal psikologi terhadap komitmen organisasional melalui kepuasan kerja Wijiati, Wahyu; Priyono, Bambang Suko
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 person organization fit and psychological capital on organizational commitment through job satisfaction. Indications of the problem found a decline in the community satisfaction survey at the end of 2020 with good conditions showing the performance of the Class III Port Management Unit Office of Batang Regency is still experiencing instability since the survey was conducted with the online system. The data collection technique was done through purposive sampling with a sample size of 97 employees. The analysis was performed using multiple linear regression to measure the influence of person organization fit and psychological capital on organizational commitment through job satisfaction. In knowing the indirect effect, the Sobel test was carried out. The results showed that Person organizational fit had no effet on organizational commitment, Person organizational fit had an effect on job satisfaction, Psychological Capital had an effect on Organizational Commitment, Psychological Capital had an effect on Organizational Commitment, Job Satisfaction had an effect on Organizational Commitment, Person Organizational Fit on Organizational Commitment through Job Satisfaction. and Psychological Capital has an effect on Organizational Commitment through Job Satisfaction.

Development of curriculum management in the world of education Sabrina, Elsa; Giatman, Muhammad; Ernawati, Ernawati
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 research objective is to develop curriculum management in an effort to improve the quality of education. The method used is qualitative with descriptive research. Efforts to improve the quality of education must be supported by all parties, both by managers of educational institutions at the central, regional and school levels, especially in classroom learning. In the implementation of education, each region should have a curriculum management which is an elaboration or implementation of the educational curriculum set by educational institutions. This is in accordance with the demands of the curriculum, where both the local government and even the school level are given the freedom to describe programs to improve the quality of education. The parties involved in curriculum development are the government, principals, teachers and students. The results of this curriculum management study have a concept as the main determinant of school activities in an effort to improve the quality of education.

Financial distress, value of firm, trilemma index dan investment decision studi pada perusahaan pertambangan global besar Junivar, Mutiara Syahada; Ariefianto, Moch. Doddy; Trinugroho, Irwan
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 relationship between financial distress, value of firm and investment decision in the world's largest mining companies. Investment decision in a company is very important in developing the company, it can be by doing business expansion or other things. This research uses quantitative methods. The independent variables in this study are financial distress, firm value and trilemma index. the financial distress coefficient is negative -0.04 significant with a p-value of 0.021 for investment decisions. Financial distress has a negative influence on investment decisions in large mining companies around the world in 2010-2019, which means that in the world's large mining companies, companies that have a financial downturn in their companies tend to make investment decisions with the aim of restoring the company's financial condition. The point is, financial distress here can also occur not because after the company makes an investment decision, the company will experience a financial downturn, this can happen one of them because by making an investment decision it can make the company's finances seem to be reduced but financial conditions can be reduced. by the company in making investments.

Pengaruh firm size dan der terhadap roe pada perusahaan asuransi periode 2016 – 2021 Subagja, Muhamad Syidik; Hasanuh, Nanu; Suartini, Sri; Sulistiyo, Hari; Saputri, Ani
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 is an effect of Debt to Equity Ratio (DER) and Firm Size on Return on Equity (ROE) in insurance companies listed on the IDX from 2016 to 2021. This study uses quantitative methods, the population of this study is companies insurance available on the IDX in 2016 to 2021. The technique used to take samples in this study is purposive sampling. The result of this research is that the partial firm size test has no effect on Return on Equity (ROE). In the partial test, Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE). In a simultaneous test (simultaneously) Firm Size and Debt to Equity Ratio (DER) both have a significant effect on Return on Equity (ROE).

Pengaruh profitabilitas, kepemilikan manajerial dan leverage terhadap income smoothing Yunitasari, Nur Ajizah; Agustiningsih, Wulandari
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 analyze the effect of profitability, managerial ownership and leverage on income smoothing. Data analysis techniques in this study include descriptive statistical tests, and also logistic regression analysis. In this logistic regression analysis, it is necessary to test the feasibility of the regression model, the overall assessment of the model, and the coefficient of determination. Based on the results of research and analysis, it is known that simultaneously the variables of profitability, managerial ownership and leverage have an effect on the practice of income smoothing. Partially, the results obtained from this study are that profitability has a positive effect on income smoothing, managerial ownership has a positive effect on income smoothing, and leverage has a negative effect on income smoothing.

The effect of good corporate governance on financial distress Indrati, Menik; Handayani, Rafika
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 good corporate governance on financial distress. Corporate governance (independent boards of commissioners, blockholder ownership, CEO-chair duality and board ownership) and financial hardship are being studied on firms listed on the Indonesian Stock Exchange between 2017 and 2019, according to a study. Purposive sampling was utilized by the researchers in this study to collect their data. Information about financial statements and corporate annual reports may be found at www.idxco.in, the primary source. This research includes 30 different firms. Statistical methods such as logistic regression analysis were employed in our investigation. The audit committee, the ceo-chair duality, board ownership, or the independent board of commissioners had no influence on the organization's financial troubles.

Kegagalan nazir dalam tata kelola dan akuntabilitas pada kebangkrutan pondok pesantren Mahroji, Mahroji; Melzatia, Shinta; Rachmaini , Nurul
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 bankruptcy of Islamic boarding schools financed by waqf funds. The research was conducted using a case study method at one of the pesantren that stopped operating in the Banten Province, with interview and observation techniques. Several factors determine the sustainability of waqf, namely the capability of human resources, intensification of entrepreneurial financing programs, strengthening of supporting infrastructure, and good governance. The results show that the sustainability of a pesantren is not only determined by the continuous support of waqf funds from the wakif. However, pesantren as nazir must also have the ability to manage the waqf property so that the waqf property can develop. The bankruptcy of Islamic boarding schools is caused by the failure of Islamic boarding schools in terms of human resources. They are not following their competencies, do not have a business, investment, and financial capabilities, apart from the ability in education, which is the core business of pesantren; and aspects of poor pesantren governance.

Page 65 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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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