Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

69 70 71 72 73

Principal's leadership in improving student learning outcomes Firdaus, Firdaus; Giatman, Muhammad; Ernawati, Ernawati
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 identify, explain, and analyze the principal's of headmasters learning as a step in improving student learning outcomes. The method used is a literature study method with a conceptual research approach related to ideas and theories. Principal leadership in improving student learning outcomes is the most important element in improving the quality of education. In order to be able to improve the quality of education, school principals must do good learning in their leadership. Based on the instructional leadership model expressed by Weber dan Murphy, it can be concluded that good instructional leadership must include activities including, developing the school's vision, mission, and goals, developing learning programs that can meet needs, developing an academic learning climate, creating a work environment that is conducive to learning. support and implement comprehensive learning assessments. Principal instructional leadership is a multidimensional construct that focuses on how principals organize and perform coordination tasks in school life. In creating effective learning lead ership a synergistic relationship is needed with all school members.

Investor institusional dan keinformatifan laba di Indonesia dan Jepang Rahmaniati , Ni Putu Gita; Ekawati, Erni
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

This study examines the existence of institutional investors who can play a role in increasing earnings informativeness through income increasing-earnings management and income smoothing. The hypothesis was developed on the basis of the view that the motivation behind earnings management decisions is to increase the informativeness of earnings reports. The study employs sample of manufacturing companies listed on the Indonesia Stock Exchange and the Japan Stock Exchange for the period of 2010-2018. Ordinary least square and weighted least square regression models are used in cross-sectional statistical testing, which is carried out annually throughout the 2014-2018 observation period. In Japan, institutional ownership has a positive and significant effect on income increasing- earnings management, and on reverse income smoothing, as well, while these are not the case in Indonesia. This study reveals that in Japan, the institutional investors play a role of monitoring that can encourage managers to increase earnings informativeness through earnings management-income increasing followed by reverse income smoothing. This condition is not found in Indonesia. It is possible that in Indonesia, the institutional investors play a role of controlling, that may promote managerial opportunistic behavior.

Pengaruh kualitas pelayanan pemandu museum terhadap kepuasan pengunjung di Museum Geologi Bandung Saputra, Ginanjar Wira; Kurniawati, Kurniawati; Eka Putri, Tiyana
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 examine the effect of the service quality of the museum guides on visitor satisfaction at the Bandung geological museum. The method used is descriptive method with a quantitative approach, while the data collection technique is carried out by distributing questionnaires to a number of museum visitor, literature study, observation, and interviews. The results indicate that Quality of Service Guides affects significantly on visitor satisfaction. it is proven that there is a positive and significant relationship between variable X (Service Quality) and variable Y (Visitor Satisfaction). Meanwhile, based on the coefficient of determination, it is known that the achievement of the ability of variable X has an effect on variable Y, namely 56.40%, while the rest is influenced by other variables not examined in this study. Based on the research results, it can be stated that the variable quality of museum guide service and visitor satisfaction variables are good. Some suggestions that the researchers convey are to cultivate 5S smiles, greetings, greetings, courtesy and courtesy, so that visitors to the geology museum feel satisfied and comfortable getting services from guides at the Bandung Geological Museum.

Analisis risiko penyaluran bansos terhadap penerapan good coporate governance pada dinas sosial Kabupaten Rote Ndao Ledoh, Onimus; M. Ledoh, Farida; S Ledoh, Jizrel E.; Tewu, ML. Deny
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 governance of the distribution of social assistance to the community can lead to social conflict if there is an imbalance. However, this creates many problems that occur in the regions, especially the social service as a sector that handles data improvement. Social assistance governance issues include social assistance data, types of social assistance and social assistance distributors. Research with qualitative methods with case study design. This type of research is participatory and explanatory with data collection techniques, namely survey observations and interviews, as well as document studies. The researcher participatively collected data and information from before 2019 to early April 2022 because the researcher was part of the Social Service of Rote Ndao Regency. Bowtie's analysis technique is used to identify the governance risks of social assistance distribution. The results obtained 11 unwanted events. With this KTD, related to the application of the GCG Tariff principle, measurement and risk assessment is carried out using a heat map, the risk value is obtained from level 10 to 20. Then, opportunity and impact mitigation is carried out so as to reduce the risk level to level 6 to 12. Each KTD has a different impact. different. had a negative impact on the distribution of social assistance and in particular greatly affected GCG. To improve the risk management culture for the distribution of social assistance, the mitigation that has been carried out so far by applying the GCG Tariff principle needs to be further enhanced into an organizational culture.

Herding behavior in the indonesia stock exchange around the covid-19 pandemic Warganegara, Siti Fareta Anggia; Warganegara, Dezie Leonarda
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 investigates the occurrence of herding behaviour on the Indonesian Stock Exchange during the COVID-19 pandemic. This study finds that herding action happened exclusively in the Indonesian stock market before the COVID-19 pandemic. In contrast, the herding behaviour in the Indonesian stock market decreased during COVID-19 pandemic. Further tests reveal that the decrease of herding behaviour was even higher when the market experienced extreme market return movements in both directions. All the findings stand when using an alternative proxy for the dependent variable in the robustness tests of this study. The results imply that Indonesian investors are more cautious and logical in their investment decision-making during the COVID-19 pandemic, owing to the certainty of the pandemic's detrimental impacts on the economy and, thus, stock prices.

Pengaruh kualitas pelayanan terhadap tingkat permohonan pinjaman kredit di bank bjb KCP Kopo Sayati Kab Bandung Wulandari, Sri; Sudrartono, Tiris
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 determine the magnitude of the influence of service quality on customer satisfaction by using five dimensions of service quality, namely tangible (physical evidence), empathy (empathy), reliability (reliability), responsiveness (responsiveness), and assurance (guarantee) at the Bank. bjb Kcp Kopo Sayati, Bandung Regency. The research population is all customers who apply for credit loans at Bank bjb Kcp Kopo Sayati Kab Bandung in the 2021 period, where the population is 306 customers while the sample determined using the reference calculation of the Slovin formula is 75.4 respondents who are rounded up to 75 respondents to answer the statement on the distributed questionnaire. Then statistical tests (validity test, correlation coefficient test, determination coefficient test and hypothesis test) were carried out using SPSS V.26. the results of data analysis obtained t_count of 28.224 > t_table of 1.993, so that the hypothesis test on the variable x Service Quality has a very positive influence on the level of customer satisfaction. From the results of SPSS output obtained R square of 0.916 or 91.6%. This shows that customer satisfaction at Bank bjb Kcp Kopo Sayati Kab Bandung is able to be influenced by the quality of service provided reaches 91.6%, while the remaining 8.4% is the influence or contribution of other variables not examined outside the study

Pengaruh kompetensi aparatur pemerintah, partisipasi masyarakat, Sistem Pengendalian Intern Pemerintah (SPIP) dan gaya kepemimpinan terhadap good governance pada pengelolaan keuangan SKPD Kabupaten Balangan Erliyanti, Erliyanti; Yuliani, Rahma; Hamdani, Hamdani
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 implementation of good governance is very important that there are several variables that have a strong influence on good governance. This study examines the influence of (1) the relationship between government apparatus competence on good governance in financial management of the SKPD Kabupaten Balangan, (2) the relationship between public participation on good governance in financial management of the SKPD Kabupaten Balangan, (3) the relationship between Government Internal Control System (SPIP) on good governance in in financial management of the SKPD Kabupaten Balangan, and (4) the relationship between leadership style on good governance in financial management of the SKPD Kabupaten Balangan The population in this study were employees in the financial sectore at 41 SKPD in SKPD Kabupaten Balangan and auditor in Kabupaten Balangan, numbering 287 people. While the sample size were 138 persons, including 123 people from three respondents in each SKPD and 15 people from auditor. The sampling technique used was purposive sampling. The method of collection data is based on questionnaire (questionnaire). Data analysis technique used are multiple regression analysis and SPSS version 25.The analysis found that government apparatus competency, community participation, and the government's internal control system (SPIP) have positive effect on good governance in financial management of the SKPD Kabupaten Balangan. Meanwhile, the leadership style has no effect on good governance in in financial management of the SKPD Kabupaten Balangan.

Determinan terhadap nilai perusahaan dengan kinerja keuangan sebagai pemoderasi pada perusahaan yang terdaftar di Bursa Efek Indonesia Trihandayani, Urip; Badjuri, Achmad
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 determine the influence of Good Corporate Governance, Corporate Social Responsbility on Company Value and Financial Performance as moderation. This study used purposive sampling methods from 20 agriculture, minning, and manufacture companies listed on the IDX and made sustainability reports in the period 2018 to 2020. Data testing is performed with moderated regression analysis (MRA) techniques. The results of this study showed that the number of independent commissioners, and audit committees had a significant positive effect on the value of the company while institutional ownership, board of commissioners, and CSR had no significant effect on the value of the company. Financial performance can moderate the influence of institutional ownership and audit committees on the value of the company whereas financial performance cannot moderate the influence between independent commissioners, boards of commissioners, and CSR on the value of the company.

Analisis sustainability peformance pada perusahaan di bursa efek indonesia sebelum dan selama Covid 19 Ahmad, Fia; Soepriyanto, Gatot
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 explore differences in performance between the period before Covid 19 and the period during Covid 19. This study uses financial reports and corporate sustainability reports in various industries listed on the IDX as research objects and uses the Wilcoxon test as a method that compares the period before Covid 19, namely 2018 - 2019 and the period during Covid 19 in 2020. The results showed that there was a significant decrease in economic performance of 16.37, a significant increase in performance. social and environmental are 10.39 and 72.47, respectively. This decline in economic performance occurred as a result of the implementation of social distancing, restrictions on travel and tourism, and the decline in people's purchasing power. On the other hand, these regulations lead to a decrease in electricity consumption in the Java Bali area and a decrease in air pollution, especially in Jakarta. Meanwhile, the increase in social performance occurred due to the widespread assistance from companies for the surrounding community, especially those dealing with Covid 19.

Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa kabupaten jombang Sholawati, Alvin; Bhilawa, Loggar
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 was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. This research uses quantitative methods, sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Page 71 of 143 | Total Record : 1422

69 70 71 72 73

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue

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

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