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

70 71 72 73 74

Pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan csr sebagai variabel moderasi Ramadhani, Fitria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aimed to explain the effect of profitability and firm size on firm value with Corporate Social Responsibility (CSR) as a moderating variable. The population of this research is the form of manufacturing companies in the consumer goods and consumption which are listed on Indonesian Stock Exchange (IDX) during 2018-2020. Determination of the sample using purposive sampling technique and obtained as many 30 manufacturing companies with a total of 90 observation. The data analysis technique used Moderated Regression Analysis (MRA). The result of this study indicate that profitability has a positive and significant effect on firm value, firm size has negative and insignificant effect on firm value, CSR is not able to moderate the effect of profitability and firm size on firm value.

Evaluasi kepatuhan pajak UMKM selama pandemi covid 19 Marlyna, Diana; Mareta, Ayu Riani; Yufantria, Fenni
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 economic downturn during the pandemic affected MSMEs, especially from the number of sales. With declining financial conditions, MSMEs tend to be reluctant to implement tax compliance. From the external element, tax socialization affects tax compliance. This study wants to confirm the effect of MSME financial conditions and tax socialization on tax compliance during the COVID-19 pandemic. The research variables are MSME Financial Condition (X1), Tax Socialization (X2), and Tax Compliance (Y). This research is a quantitative research with hypothesis testing to determine the effect of the independent variable on the dependent variable. Classical test includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. All classical tests are met for the variables of MSME financial condition and tax socialization. Hypothesis testing resulted in a significance of less than 0.05, which means the hypothesis is supported, both the first hypothesis and the second hypothesis. It can be concluded that the financial condition of MSMEs has a positive effect on tax compliance and tax socialization also has a positive effect on tax compliance. The limitation of this research is the respondents who are reluctant to fill out the questionnaire. This study provides additional empirical evidence regarding the influence of MSME financial conditions during the pandemic and tax socialization on MSME tax compliance.

Motivasi menjadi wirausaha di daerah Karawang Al izzah, Hadrotul Khairun Nissa; Samoedra, Artarina D. A.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4i11.1833

The presence of the role of entrepreneurs will have an impact on improving the state of the country's economy and the progress of the Indonesian economy. The Indonesian government must participate in providing support to generate public interest in entrepreneurship so that the problem of the lack of employment opportunities is resolved. The purpose of this study is to analyze four factors that influence the motivation to become an entrepreneur in Karawang, including need for achievement, locus of control, independence, and egoistic passion. The research approach used is descriptive qualitative and research using exploratory case study methods used to obtain information, problems and motivation to become entrepreneurs in Karawang. Data collection techniques are used for direct observation, interviews, and documentation. The results suggests that there are four factors for the emergence of entrepreneurial motivation owned by entrepreneurs in Karawang, as well as success in entrepreneurship because of the fulfillment of intrinsic needs. These factors can lead to someone having entrepreneurial motivation Need for achievement, Locus of control, Independence, egoistic passion. Their motivation to become entrepreneurs is driven by self-motivation or intrinsic motivation, where the drive aims to achieve the goals they want and their self-satisfaction, as well as success in entrepreneurship because of the fulfillment of intrinsic needs.

Perencanaan strategi bisnis rumah sakit ibu & anak pada rumah sakit ibu & anak swasta XYZ Yuniarto, Aditya; Zulkifli, Zulkifli; Derriawan, Derriawan
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 focuses on how to plan a hospital's business strategy and use RSIA XYZ as a case study for a Class C private hospital. The purpose of this research is to prepare a business strategy plan for the next 5 years for RSIA XYZ. measure the success of the company's performance. This research is a qualitative research using a quantitative approach, with a descriptive question and answer analysis approach, about the strategic planning of the XYZ Hospital business from 2020 to 2024. The results show that the XYZ Hospital business strategy plan refers to the strategy in the analysis results that have been carried out. carried out, and choose the right strategy for XYZ Hospital to further formulate work plans and programs. Not only until the next work plan, but also key performance indicators (KPI) related to strategic targets will be prepared every year

Pengaruh keahlian forensik, skeptisme profesional, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (fraud) Budiantoro, Harry; Fajriyah, Nurul; Lapae, Kanaya
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 forensic expertise, professional skepticism, and time budget pressure on the ability of auditors to detect fraud (Fraud) partially or simultaneously. The research method used is quantitative research methods and uses primary data that is the Public Accounting Firm (KAP) in the Central Jakarta Region. The sample used as many as 10 public accounting firms (KAP) through the convenience sampling method. The analytical method used is multiple linear regression sing SPSS application version 25. The results of this study indicate simultaneously the variables of Forensic Expertise, Professional Skeptism, and Time Budget Pressure have a significant effect on Auditor's Ability to Detect Fraud (fraud). Furthermore, the variable of forensic expertise and professional skepticism partially has a positive effect on the ability of auditors to detect fraud, and the variable time budget pressure does not affect the ability of auditors to detect fraud.

Pengaruh board characteristic spesifik bank terhadap kebijkan deviden pada Bank Umum Syariah Faishal, Hanif; Najib, Moh Farid; Mai, Muhamad Umar
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 identify the role of board characteristics, which are proxies with board of directors size, female board of directors, and independent board of commissioners in determining dividend payment policies at Islamic Commercial Banks in Indonesia. This research is explanatory in nature, namely research that examines and explains the causal relationship (cause and effect) between variables developed in several hypotheses. The population and sample of this study are all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the period 2010 to 2020. In this study the method used is logistic regression analysis, the analytical tool used is eviews 9. The results show The variable size of the board of directors and Return On Assets (ROA) have a positive and significant effect on the level of Propensity to Pay Dividend (PPD). In the variable of the Women's Board of Directors (FMBD), the independent commissioner (INBC) has a significant negative effect on the Propensity To Pay Dividend (PPD). The Bank Size Variable (BSIZE) has a negative but not significant value on the Propensity To Pay Dividend (PPD). Meanwhile, the Bank Growth variable (GRWH) has an insignificant positive value on the Propensity To Pay Dividend (PPD).

Analisis kredit bermasalah ditinjau dari non performing loan (NPL) pada PT Bank Mandiri (persero) Tbk Gunardi, Gunardi; Karyadi, Karyadi; Pujianti, Anisya; Zahra, Shafira; Ksatria, Panji; Munggaran, M.Zakky; Hanifah, Salma; Ikhsan, Sugiyanto
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

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.

Perencanaan luas produksi pada Perusahaan Tahu Putra Jaya di Kota Kupang Tefa, Seprianus; Nyoko, Antonio E L; Foenay, Christien C
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 production area planning at the Putra Jaya Tofu Company in Kupang City. The research method used is using Trend Linear forecasting method and Break Even Point analysis. Based on the sales data for the last five years, it can be determined that the production area planning is obtained from the forecasting results and the Break Even Point analysis is carried out. The results showed that the company does not have a specific method in planning the area of production. This has an impact on excess inventory or product residue which results in an increase in inventory costs. For the area of tofu production at the Putra Jaya Tofu Company in Kupang City in 2020-2022, it has increased by 3% per year compared to the previous period. It is recommended for the Tahu Putra Jaya company to plan production area using the Trend Linear forecasting method and perform a Break Even Point analysis so that it is known that the production area planning experiences sales profits.

Pengaruh tingkat inflasi dan profitabilitas terhadap kualitas laba pada perusahaan Elvika Nur, Elvika Nur
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 research has the aim of knowing the influence or impact caused by the inflation rate and profitability on the earnings quality of manufacturing companies, especially the consumer goods sector in 2018-2020. In this study, Return on Assets is an aspect in measuring profitability. The research method used is a quantitative research method where purposive sampling is the data collection technique. The population in this study are all manufacturing companies in the consumer goods sector published on the Indonesia Stock Exchange in 2018-2020. The total corporations that were decided to be carried out in this study were 28 corporations with a total sample of 84 samples. The hypothesis test is carried out by relying on the F test and T test. The results in this study are 1) Inflation has no effect on earnings quality and 2) Profitability affects earnings quality.

Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja karyawan Wijaya, Dimas Azharino; Priono, Hero
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 the internal control system at the Perumda BPR Bank Daerah Lamongan often results in weaknesses such as delays and input errors. Therefore, the need for an accounting information system and an internal control system is a system that has the task of managing financial data or transactions into information in the form of financial reports, the financial information is needed to meet the needs of internal and external parties that will be used as financial decision making. Implementation of Enterprise Resource Planning (ERP) can run smoothly, companies must prepare several things, including how to choose an ERP system that suits their needs, build a business model and prepare company management that must be carried out due to the implementation of the ERP system. The information system used in the company takes time to adapt for employees to operate it. This study aims to obtain empirical evidence of the effect of internal control systems and accounting information systems on employee performance. The object of this research is Perumda BPR Bank Daerah Lamongan with the number of employees who can be used as respondents as many as 34 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system and accounting information system statistically had a positive and significant effect on employee performance.

Page 72 of 143 | Total Record : 1422

70 71 72 73 74

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): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress 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. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : 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) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 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