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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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Persepsi nasabah terhadap kualitas pelayanan pada BMT yadika bangil Anwar, Khoirul; Suriyok, Khamdan
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 focus of this research is customer perceptions of service quality with a research focus on BMT Yadika Bangil. The purpose of this study was to determine how much service quality at BMT Yadika Bangil. This research method is descriptive quantitative, the subject of this research is the customer as the population. The sampling technique used is simple random sampling using Purposive sampling, with a total of 93 respondents. This research instrument uses primary data sources. From the theory according to Zeithaml. Parasuraman and Berry contain 5 indicators, namely reliability (X1), responsiveness (X2), confidence (X3), empathy (X4), and tangibles (X5). To analyze the data using a one-sample hypothesis test for the left side test. Based on the results of the study, the quality of BMT Yadika Bangil services is approaching the maximum. The calculation results state that from the expected value and quality of market service the t count > t table (6.05 > 1.66159) and is supported by the results achieved, namely 86.4 percent of the expected value.

Strategi pengembangan wisata pantai dalam upaya meningkatkan ekonomi masyarakat sekitar Saifuddin, Saifuddin; Sulistiyani, Titin
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 seeks to find out and analyze tourism conditions, the development of Bletok beach tourism strategies in an effort to improve the economy of the surrounding community carried out by the Village Government, POKDARWIS, POKMAS, BUMDES, and the community. what supports and hinders the development of Bletok beach tourism in Bletok Village, Bungatan District, Situbondo Regency. However, the tourism sector still has several obstacles so that it is necessary to develop a tourism strategy by the village government on the economy of the surrounding community. To find out the strategy for developing Bletok beach tourism in an effort to improve the economy of the surrounding community, in this study, researchers used a qualitative research method, a case study type. Based on the results of the study that there are strategies carried out by the Village Head in the development of coastal tourism in an effort to improve the economy of the surrounding community, among others, the existence of infrastructure development, maintenance of facilities, and improvement of the community's economy. However, in implementing this strategy, there are supporting and inhibiting factors that arise both internally and externally

The effect of earnings management on investment efficiency moderated by ceo remuneration Edi, Edi; Franita, Franita
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 purpose of this research is to analysis the effect of earnings management on investment efficiency, and also included remuneration CEO as moderating variable. The object of this study is manufacturing company listed on Indonesia Stock Exchanges from 2017 to 2020. The research data are processed through the statistical application of Statistical Product and Service Solutions (SPSS) 25 and Smart PLS (Partial Least Square) 3.2.9. The research results found that earnings management has no significant effect on investment efficiency. Moreover, research results also found that CEO remuneration can moderate the relationship between earnings management and investment efficiency. The findings of this study are beneficial for corporate governance in making investment decisions as well as protecting investors by reflecting the transparency of financial statements to avoid managerial opportunistic. A strong mechanism for management is important in preventing opportunism, due to certain earnings management motivations will be carried out in order to increase the amount of compensation incentives. The novelty of this research provides new insight into how CEO remuneration moderates the relationship between earnings management and investment efficiency.

Analisis penerapan tax planning dengan menggunakan metode gross up sebagai efisiensi pajak penghasilan badan pada Koperasi Pegawai Telkom Azhar, Shofwan; Seftiansyah, Muhammad Dery; 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

Taxes are viewed from two different sides. Companies, taxes are a burden for use they can reduce company profits, but from a government perspective, taxes are a source of revenue to finance state and regional expenditures. Cooperatives are one of the business entities that are obliged to pay taxes, but paying taxes can reduce the remaining business results of cooperatives and cooperative members. This study aims to calculate how much cooperatives can make tax payments efficient so that cooperatives and members can produce optimal remaining operating results. The research method used is a comparative descriptive method. Based on the results of the study, with the implementation of tax planning , KOPEGTEL can streamline income taxes that previously paid corporate income tax of Rp. 282,449,504, but after-tax planning , KOPEGTEL can pay corporate income tax of Rp. 166,309,116. In addition,after-tax planning , KOPEGTEL can optimize the SHU produced by cooperatives of Rp. 117,565,140, so that it can be interpreted that by doing tax planning , KOPEGTEL can be more efficient in the income tax burden of taxes payable, to increase the remaining results of cooperative operations.

Pengaruh islamic human development index dan pertumbuhan ekonomi terhadap kemiskinan dengan pengangguran sebagai variabel intervening Aiu Viollani, Kity; Siswanto, Siswanto; Suprayitno , Eko
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

Poverty is no longer a foreign problem to be discussed, moreover this problem has become an international problem, including Indonesia. This problem was exacerbated by the outbreak of the deadly disease Covid-19 which caused the Indonesian economy to slump further, not least from the economic sector that went out of business and high layoffs occurred. Many efforts must be made to reduce poverty, such as increasing human resource development, increasing economic growth and reducing unemployment. This study aims to determine the effect of the Islamic Human Development Index and economic growth on poverty with unemployment as an intervening variable in Indonesia in 2016-2020. This study uses quantitative research methods, and path testing as an analytical tool. The data used is panel data from 34 provinces spread across Indonesia with a total observation of 136 samples. The direct test results show that I-HDI and economic growth have a significant negative effect on unemployment, while the indirect test results show that I-HDI and economic growth have a significant negative effect on poverty, while the unemployment variable can mediate the I-HDI relationship on poverty and economic growth. against poverty.

Pengaruh literasi keuangan, literasi digital, digital marketing, brand image dan word of mouth terhadap minat generasi z pada bank syariah Dafiq, Bahru Ilmi; 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

This study aims to analyze the influence of financial literacy, digital literacy, digital marketing, brand image and word of mouth on the interest of Generation Z in Islamic banks (a case study in Wonorejo village). Researchers used primary data obtained from distributing questionnaires to students in Wonorejo Village, Sumbergempol District, Tulungagung Regency with a total sample of 94 respondents. The research method is data analysis using a descriptive approach and PLS analysis techniques with the help of the Smart PLS version 3.0 application. The results of this study indicate that financial literacy, digital literacy and word of mouth have a significant influence on the interest of generation z to use Islamic banks.

The impact of media selection on advertising effectiveness an empirical study from the consumer behavior perspective Christian, Avi; Hidayat, Nila Krisnawati
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

Advertising has been around for more than a century. The development of technology has brought many media for advertising. This gives advertisers more options to choose the best medium for advertising. However, this also brings problems to advertisers, namely to choose the best media for advertising. This study was conducted to determine the impact of media selection on advertising effectiveness, an empirical study from the perspective of consumer behavior. The type of research in this research is descriptive research: single – cross sectional design, quantitative research. This research was conducted in Greater Jakarta with 155 respondents. Data were analyzed using SPSS and PLS. This research study shows that media selectin has a positive significant impact on advertising effectiveness. It shows that media selection is an important part of reaching advertising effectiveness.

Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak Christina, Metta Wira; Wahyudi, Ickhsanto
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 development of the global economy, demanding tough competition in business, all companies are competing to do everything they can to face the competition. Companies that are not able to compete will slowly begin to be eliminated from the business world because they are unable to maintain their company's performance. As a profit-oriented company, of course the company will try to maximize profits in various ways. One of the company's strategies to streamline profits is to carry out tax aggressiveness, namely a strategy to reduce the tax burden so that the company obtain more optimal profits. This study aims to obtain empirical evidence about the effect of capital intensity, inventory intensity, sales growth, and profitability on tax aggressiveness The methodology that the researcher uses is quantitative data, namely the financial statements of health sector companies listed on the Indonesia Stock Exchange (IDX) to test the hypothesis about the strength of the determinant variable (Independent Variable on tax aggressiveness in this study, regression analysis was used . The results of the stud conclude that capital intensity has no effect on tax aggressiveness, while inventor intensity, sales growth, and profitability have a negative effect on tax aggressiveness

Analisis efektivitas kerja pada karyawan PT. Jasa Tirta Energi divisi konstruksi Febriola, Tika; Kustini, Kustini
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 research is to know how the influence of Workload and Work Discipline towards work effectiveness of employees in the Constructions Divisions part of PT. JASA TIRTA ENERGI with the sampling method used a saturated sample technique, which were the population as many as 37 people as the sample and also the technique analysis used for this research is operate the application namely Partial Least Square (PLS) with the try out of validity test, reliability test, and then hypothesis test. Related from the result of this research there are 1) Workload has a negative impact on employee work effectiveness 2) Work Discipline has a positive impact on the effectiveness of the employee work, which means that the highest level of awareness about work discipline from the employee so the effectivity of work is more advance.

Pengaruh likuiditas, ukuran perusahaan, profitabilitas, dan struktur modal terhadap nilai perusahaan Wijaya, Nawang Sari; Fitriati, Ika Rosyada
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 principal objective of the company is to build the worth of the company. The importance of company value because high company value will bring high investor growth. The worth of the company is also known as market capitalization, because if the company’s stock price increases, the value of company can bring the best developments for investors. The study is expected to analyze and test the effect of liquidity, firm size, profitability, and capital structure on firm value. The populace utilized in this study are Property and Real Estate companies recorded on the Indonesia Stock Exchange (IDX) in 2016-2020 with a final sample of 197. The sample method used in this research is multiple linear regression analysis use the IBM SPSS 26 program. The conclusion this is research simultaneously the variables of liquidity, firm size, profitability, and capital structure have an effect on firm value. While partially for liquidity variable has a negative effect in firm value, firm size and profitability have a positive effect on firm value, while capital structure has no effect on firm value.

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Muhamad Ardi Nupi Hasyim

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+6282317862727

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Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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Jawa barat

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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