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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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Peran citra merek pada pengalaman menggunakan uang elektronik Saputri, Ika Puji; Randyantini, Vely; Nurcahyo, Bagus
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 purpose of this study was to examine the effect of brand image on customer experience in the use of electronic money. Where for the purposes of testing the hypothesis using the dimensions of customer experience sense, feel, think, act and relate. Respondents in this study were users of electronic money issued by Bank Mandiri and BCA as many as 110 respondents with a minimum use of 3 months. Collecting data using a questionnaire and this study in assessing the hypothesis using path analysis. Based on the empirical evidence obtained, the results of this study are known that the brand image variable has a positive effect on customer experience in using electronic money, especially the experience of feeling the ease of refilling, use for payment transactions and the breadth of the reach of electronic money.

Pengaruh earning per share, profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan sektor keuangan yang terdaftar di BEI tahun 2015-2021 Lestari, Dyah Lina; Hidayati, Amalia Nuril; Habib, Muhammad Alhada Fuadilah
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

Currently, investment is one of the fields of interest to the public. This investment activity is very beneficial both for companies that need business capital, as well as for potential investors. Prospective investors will use the value of the company as one of the guidelines in determining the company to invest in. Therefore, the company will maximize its financial performance to make the value of the company batter. The purpose of this study is to examine and analyze the effect of eamings per share, profitability, leverage and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange in 2015-2021. The population of this study ware 94 companies listed in the IDX financial sector, with a sample of 5 companies which ware taken through purposive sampling technique. The research data is taken from the annual report of the company’s official website for 2015-2021. This research uses a quantitative approach with associative type. The data analysis technique used panel data regression. Based on the Fixed Effect Model (FEM) test, the results show that earnings per share, profitability, leverage, and firm size have a significant positive effect on firm value. Based on the findings of this study, companies need to strive to increase earnings per share, profitability, leverage, and company size so that the value of the company increases, so that many potential investors are interested in investing in their company.

Analisis potensi subsektor unggulan di Kabupaten Kediri, Provinsi Jawa Timur Hidayah, Ana Chusniatul; Sumanto, Agus
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

Along with the enactment of regional autonomy as stated in Laws No. 32 and 33 of 2004, each region is expected to be able to utilize its potential to the fullest. The direction of development that is in line with its potential will make it easier for the region to achieve the desired development. The purpose of this study was to analyze the leading sub-sectors to increase the economic growth of Kediri Regency. The data used is in the form of GRDP of Kediri Regency and East Java Province in 2016-2020. This research uses LQ and Shift Share analysis. Based on the research results, there are 4 dominant sub-sectors in the agricultural sector and 4 dominant sub-sectors in the industrial sector. The results of the shift share analysis by looking at the regional share indicators, there are 2 agricultural sub-sectors and 4 competitive industrial sub-sectors. So, the results of the combination of LQ and shiftshare analysis show that there are superior and competitive sub-sectors in Kediri Regency, namely the plantation crops sub-sector, livestock, horticultural crops in the agricultural sector, and the food & beverage industry sub-sector and paper & paper goods industry in the processing industry sector. Then, the results of the trend analysis of the agricultural and industrial sectors in Kediri Regency both have a positive trend.

Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan Putri, Bella Danita; Putri, Eskasari
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 influence of Good Corporate Governance (GCG) and profitability on firm value. In this case good corporate governance is proxied by the managerial ownership, independent board of commissioners, audit committee, profitability is proxied by Return On Asset (ROA) while firm value is proxied by Price Book Value (PBV). The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampel in this study was fixed by purposive sampling method so that was found 83 samples. The type of data used in this study is secondary data with the data collection method is documentation method. The analysis used in this study is multiple linear regression analysis. Based on the results of study, it can be concluded that independent board of commissioners and profitability have an effect on firm value, while managerial ownership and audit committee have no effect on firm value.

Dampak pandemi Covid-19 terhadap portofolio saham bisnis logistik transportasi laut di Indonesia Margono, Hanif Nur Fauzi; Daulay, Iman Taufiq; Patria, Harry
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 Covid-19 pandemic has had an impact on the global economy, particularly in the logistics industry, which includes Indonesia. The goal of this study is to identify the portfolio performance of the top five Indonesian companies in the logistics sector, particularly sea transportation, and analyze the impact before and during the pandemic using a Monte Carlo simulation of the optimal risk asset portfolio two years before the Covid-19 pandemic and two years during the pandemic. Covid-19. Before (during) the Covid-19 pandemic, the optimal portfolio weight value of BULL.JK 4,99% (0,05%), PSSI.JK 92,01% (34,65%), SMDR.JK 1,40% (31,12%), TMAS.JK 1,29% (30,42%) dan WINS.JK 0,31% (3,77%). Based on the sharpe ratio, the performance of the transportation sector stock portfolio provided a high return compared to risk during the Covid-19 pandemic, from 41.71% to 297.59%, with a level of volatility that tends to be stable before and after the Covid-19 pandemic, from 41.65% to 44.56%. Based on these findings, it can be concluded that the logistics sector in sea transportation can improve performance during the Covid-19 pandemic and is worthy of investment as an investor consideration.

Perhitungan penyusutan aset tetap berdasarkan SAK ETAP dan UU perpajakan dan implikasinya terhadap SHU Koperasi Karyawan PT. LEN Industri (Persero) Destyan, Gema Dwiprakasa; Purbo, Giyanto; Sugito Putra, Toufiq Agung Pratomo
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

The difference in the calculation of depreciation of fixed assets based on SAK ETAP and the Taxation Law occurs because there are differences in the provisions for determining the acquisition price, useful life, depreciation method, and grouping types of fixed assets based on SAK-ETAP and the Taxation Law. This difference will affect the amount of SHU that will be received. The purpose of this study is to provide an overview of the differences in the calculation of depreciation of fixed assets based on SAK ETAP and the Taxation Law. The results of the calculation of the depreciation of fixed assets in 2016–2019 show differences in the total amount of depreciation and SHU before and after-tax where the calculation of depreciation of fixed assets based on SAK-ETAP shows an amount that is greater than the total calculation of depreciation of fixed assets based on the Income Tax Law. In addition, based on SAK-ETAP and the Taxation Law, the difference causes the amount of SHU before and after tax received by cooperatives under SAK-ETAP to be smaller than the amount of SHU before and after tax under the Taxation Law.

Pengaruh corporate social responsibility (csr) terhadap nilai perusahaan dengan corporate governance sebagai variabel mediasi Nida, Nida Khoirun Nahda Labibah
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 purpose of this research was to determine effect Corporate Social Responsibility or CSR to firm value. Then also to analyze the relationship between CSR and firm value whether it can be mederated by Corporate Governance. This study uses a quantitative approach, to obtain a research sample, it is carried out using a purposive sampling method, the sample is taken by setting certain criteria. The total sample obtained is 17 company samples, the companies must be listed in the Corporate Governance Perception Index (CGPI) ranking and also registered on the Indonesia Stock Exchange (IDX). Then after the data has been collected, analyzed using descriptive analysis and regression analysis using SPSS Statistics 24 software. Based to the research output, indicate that CSR has a significant effect on firm value and as a moderating variable, Corporate Governance is able to strengthen the relationship between CSR and firm value

Manajemen laba model jones dimodifikasi dan arus kas operasi terhadap keputusan investasi pada sektor aneka industri di BEI setelah implementasi IFRS Alik Katur Rofiah, Binti; Pujiono, Pujiono
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 purpose of this examination was to the benefits of accounting information in the form of earnings management and operating cash flow on investment decisions. One of the benchmarks in the consideration of investment decisions is the value of the enterprise which can be seen in its share price. The category of research used is quantitative using secondary data in the form of pool data. Companies used as research objects are in the different industrial sectors listed on the IDX after the implementation of IFRS. The data needed are financial statement data and company stock price data by using research is multiple linear regression. After testing the hypothesis, it shows that earnings management has no effect on the company's stock price, but operating cash flow affects the company's stock price. It shows that the financial statement information is useful for investors. This research suggests that further research should use companies whose data variance is not too high and classify companies that have positive and negative earnings management values so that results can be more informative in making an investment determination.

Analisis pengaruh struktur aktiva, manajemen hutang, dan manajemen piutang terhadap profitabilitas perusahaan Firnanti, Julita; Ispriyahadi, Heri; Sembiring, Edison Cholia
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 analyze the effect of asset structure, debt management, accounts receivable management on the profitability of tire companies listed on the BEI 2010-2020 and analyze the asset structure, debt management, and receivables management simultaneously on the profitability of tire companies listed on the BEI 2010 -2020. This study uses quantitative research methods because the data obtained in the form of numbers (numeric). The population used in this study are companies engaged in tire companies listed on the Indonesia Stock Exchange (IDX) since 2010-2020, totaling 4 companies. The technique for determining the sample in this research is using a purposive sampling technique. The results of this study are only receivable management (ARTO) which has a significant effect on the profitability of the tire company studied, while asset structure and debt management have no significant effect. Therefore, receivable management is the receivables turnover ratio which is the main variable in increasing the company's profitability.

Mitigation of the potential fraud in the era of business digitalization in the covid 19 pandemic: exploration of accountant’s role and challenges Nurcahya, Yulida Army
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

This study aims to see the role of accountants in mitigating the potential for fraud that occurs in the digital business era during the Covid-19 pandemic through the implementation of forensic accounting. This research will use a qualitative approach by using various previous studies and studies as the data source. This study found that business accountants have an essential role in the Covid-19 pandemic. Business accountants can have a crucial role in the digital information industry in controlling internal problems so that the results are efficient and effective, thereby reducing the risk of fraud. Forensic accounting can help detect the potential for fraud to mitigate the consequences of fraud in this digital era. If corruption has occurred, then what the Forensic Accountant must do is detect corruption. Forensic Accountants can detect fraud and corruption problems more quickly because Forensic Accountants already know and master the techniques in detecting fraud and corruption.

Page 69 of 143 | Total Record : 1422

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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