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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 Mahasiswa Terhadap Perekonomian Di Kota Malang Melalui Koperasi Mahasiswa Mursidi; M. Akbar, Dzikriyansyah; Aisyah Fitri, Azzahra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to understand: 1) The role of students as millennial generationin the formation of awareness of the importance of cooperatives to improve the economyin Malang, 2) How the Malang City Cooperative Office accommodates students asmillennials to foster prosperity will support cooperatives, 3) How knowledge MalangCity community about cooperatives. This study uses qualitative research with the subjectof students as the generation and objects of the general public. Data collection usesinterview methods and historical data. The results showed that: 1) students must have awillingness or interest in cooperatives and have creative and innovative ideas or ideasto develop cooperatives in the general public, 2) Malang City Cooperative Office hasan important role by providing education, training and mentoring to special studentsmembers student cooperatives about, 3) community knowledge about cooperatives isvery little and does not trust cooperatives.

Analisis Solusi Permasalahan Non-Performing Loan Di Koperasi Simpan Pinjam dan UMKM Heriyaldi; Aurellia, Arfita; Shanaya, Nafsani; Widiandini Prita, Hapsari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The bad credit or Non-performing Loan (NPL) in cooperative can be a problem that always happensevery year. With that, the government tries to reduce the NPL number as little as possible so the lossdoes not occur. This paper uses the primary data collection method, the writers interviewed the headof bank bukopin Cimahi’s branch and the writers also interviewed members of several cooperativesin Bandung and Jatinangor. The results of the interview stated that the problem of bad credit wascaused by, among others, members of the cooperative who had stalled in returning their loans, themanagement of the cooperative’s financial system was not good, and the business of the cooperativebeing undertaken is in decline. This certainly can result the distribution of credit through the linkageprogram being problematic.Seeing the problem of bad credit that occur, AKKI can be a solution fora strategy to strengthen MSME finance, especially in terms of capital. AKKI is an independentinstitution under the auspices of the Ministry of Cooperatives and Micro and Small and MediumEnterprise that integrates credit insurance throughout the Indonesian Cooperatives, so that eachcooperative can be insured to minimize the risk of dissolving a cooperative based on the reasons ofbad credit. This research is important to read as one of the efforts to realize financial stability incooperatives and MSMEs, especially in the sector of capital obtained from credit by reducing thenumber of Non-Performing Loans that continue to exist each year. With this, cooperatives canincrease their existence in Indonesia.

Pengaruh Debt To Total Asset Ratio Terhadap Return On Equity dan Manfaat Ekonomi Anggota: (Studi Kasus pada Koperasi Karyawan Bank BJB “ZIEBAR” Kota Bandung) Eka Setiajatnika; Muhamad Ardi Nupi, Hasyim; Risma, Oktavira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits.

Analisis Penerapan Perhitungan Dan Pemotongan PPh 21 Atas Dosen Tetap Pada Politeknik Pos Indonesia Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The tax sector is an essential source of income for the State, in addition to that the tax serves to financegovernment expenditures and regulate or implement government policies. One fee that is a source of stateincome is an income tax on individuals or often referred to as Article 21 income tax. In calculating PPh21, sometimes there are still people who make fundamental mistakes, such as incorrectly applyingapplicable tariffs. And this happened at Polytechnic Pos Indonesia, taxpayers who should be subject to aprogressive tax rate of 15% turned out to only be charged a scale of 5%, this caused at the end of the taxcalculation the permanent lecturers of Polytechnic Pos Indonesia experienced significant underpayments.The incorrect setting of these rates causes inconvenience for permanent lecturers because they have to payback taxes with a significant enough value. From the results of the analysis conducted, the calculation ofincome tax, the application of the amount of Gross income, Position Costs, PTKP, PKP, and 21 tax ratesfor permanent lecturers at Polytechnic Pos Indonesia is correct based on the applicable tax laws. Aftercomparing the results of calculations made by institutions, it was found that the tax rates applied to the PosIndonesia Polytechnic were following the Income Tax Law Number 36 of 2008 and the Tax DirectorGeneral Regulation Number Per-31 / PJ / 2012. The Pos Indonesia Polytechnic has also reported PPh 21by using SPT and SSP following the rules and regulations that apply correctly and adequately.

Korelasi Perspektif Standar Rasio Likuiditas, Solvabilitas Dan Rentabilitas Koperasi Terhadap Kinerja Keuangan Primer Koperasi Kartika Ardagusema Cimahi Maulana, Arman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Primary Cooperative Kartika Ardagusema is one type of business entity engaged in the field of all-businesscooperatives whose scope is all civil servants. In this research, the object of research is the financial ratioto the financial performance of cooperatives that is influenced by liquidity, solvency and profitability. Thehypothesis proposed in this study is liquidity, solvency and profitability partially and simultaneously whichhas an influence on financial performance. The types and sources of data used in this study are primarydata that is data obtained through direct interviews with cooperatives and by distributing questionnairesto cooperative members. Secondary data is data in the form of publications from cooperatives oncooperative organizational structures and cooperative activities. In analyzing the data that has beencollected the author uses quantitative analysis methods by using the correlation analysis formula. Fromthese calculations using SPSS 20.00, the effect of each independent variable on the dependent variable isobtained, as can be seen between the liquidity of the significance value of 0.028 <0.05, solvability 0.559<0.05 and rentability 0.362 <0.05, which means there is a correlation significant.

Peran Pemikiran Kredit Kesamaan Dari Perbankan Syariah Unit Mikro Simpan Pinjam Dan Efektifitas Kredit Dalam Meningkatkan Kesejahteraan Anggota (Studi pada Unit Simpan Pinjam Primkop Kartika Ardagusema Cimahi) Rosmayati, Siti; Maulana, Arman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This survey aims to identify the role and effectiveness of credit and identify the extent of the role andeffectiveness of credit undertaken by cooperatives by taking a study at Primkop Kartika ArdagusemaSavings and Credit Unit Jl. Baros No.G-151, Cimahi. To achieve this goal, many efforts are made by acooperative to achieve the achievement of prosperity, one of which is to provide the best service tomembers. Respondents are members of Primkop Kartika Ardagusema Cooperative Jl. Baros No.G-151,Cimahi. Descriptive analysis results show that Primkop Kartika Ardagusema Cooperative Savings andLoans Unit has a role in improving the welfare of members. The effort being carried out namely PrimkopKartika Ardagusema not only provides credit but also provides assistance in order to maximize the use ofcredit that has been given. The second result of the analysis the effectiveness of the credit provided byPrimkop Kartika Ardagusema Savings and Loans Unit in improving the welfare of members can be seenthat the majority of respondents stated effective. These results can be said that members of the cooperativefeel the information dissemination and transparency of cooperative products so that members canunderstand optimally related to the products offered by cooperatives.

Implementasi Good Govermance Dalam Proses Transfer Aset Pemerintah Daerah Kota Sumedang Maulana, Arman; Rosmayati, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The method used in this study is a qualitative method according to Usman (2009: 78) qualitative method ismore based on phenomenological philosophy that prioritizes appreciation (verstehen). The qualitativemethod seeks to understand and interpret the meaning of an event of human behavior interaction in aparticular situation according to the researchers' own perspective where respondents in the skinativemethod develop (snowball) in a purposeful manner (perposive) until the data collected is consideredsatisfactory. As described above, the methodology used is a descriptive qualitative approach so that thefocus of research focuses on existing problems or the actual problem of the Sumedang City Governmentand West Java Province, namely, Analyzing the implementation of good governance in the process oftransferring assets of the Sumedang City Government which aims to optimize the potential assets. Theimplementation of good governance uses 4 (four) main principles, namely the principle of accountability,the principle of role of law, the principle of transparency, and the principle of community participation,taking into account the application of asset management. According to Sutopo and Arief (2010: 4).Qualitative data is in the form of descriptive form, in the form of verbal or written words about observablehuman behavior. The qualitative data took the form of detailed descriptions, direct quotes, and casedocumentation, this data was collected as a respondent's story, without trying to match a phenomenon withpredetermined predefined categories as the answer to the question. 1. The inventory of BPKAD assets inSumedang Regency has been carried out in all BPKAD units and routinely every year. At BPKAD the HeadOffice of asset inventory is carried out by the Staff of the Field of Asset Registration and the Staff of theField Accounting Office.

Pengaruh Nilai Tukar Terhadap Harga Saham Sektor Infrastruktur Pada Masa Pandemi Covid-19 Kartikaningsih, Dewi; Nugraha, Nugraha; Sugiyanto, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of Exchange Rates on Stock Prices during the Covid-19 Pandemic.This research was conducted using secondary data. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange with a sample size of 19. The research period was 4 months, namely January 17, 2020 to May 20, 2020. Data collection in this study is based on world economic conditions and Indonesia which is weakening due to the disaster the Covid-19 pandemic and based on the phenomenon that the infrastructure business will benefit amid the Covid-19 pandemic. This study uses a linear regression analysis method using Eviews 9. The results of the regression analysis show that Exchange Rates affect the Stock Price of the Infrastructure Sector listed on the Indonesia Stock Exchange,these results have similarities or differences with the results of research in other emerging market countries.

Analisa Strategi Pemasaran Online Terhadap Kinerja Keuangan Umkm Fashion di Kota Bandung : ( Masa Covid-19 Januari s/d Maret 2020) Gunardi; Rahayu, Agus; Wibowo, Lili Adi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Creative industries, especially SMEs (Micro,Small and Medium Enterprises) in the city of Bandung duringthe Covid-19 pandemic experienced a sharp decline in sales, this Fashion MSMEs need an OnlineMarketing Strategy to maintain sales and support the government movement PSBB (Large SocialRestriction), so this will have a positive impact in improving the SMEs Financial Performance. This studyuses a Qualitative Descriptive approach by interviewing and collecting data from SMEs Fashion inBandung City, taking research data during the economic situation of Bandung, in particular, being weakand generally the world because of the Pandemic Covid-19. The results showed that the marketingstrategies carried out by Fashion MSMEs in Bandung were carried out by means of online marketing, thishad a positive impact in boosting the financial performance of Fashion SMEs in Bandung.

Penciptaan Nilai Perusahaan: Spesial Isu Merger dan Akuisisi Perusahaan Publik di Indonesia Perwito, Perwito; Wibowo, Lili Adi; Hamdani, Dadan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Creating corporate value is the company's main goal, making various strategic decisions continuously sothat it has a positive impact on the company and its esteem on the prosperity of shareholders. This studyaims to analyze the Creation of Company Value through Mergers and Acquisitions.This study uses a quantitative descriptive verification approach, the object of research in public sectorbanking companies in Indonesia. To know the difference in the value of the company before and after M &A by using Paired sample T test.The results showed that the asset restructuring strategy through Mergers and Acquisitions did not have apositive and significant impact on corporate value creation. This shows the absence of corporate financialsynergy through mergers and acquisitions. Further research related to asset restructuring throughcorporate actions; Initial Public Offering (IPO), right issue, Leverage Buy-out..

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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

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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

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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