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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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Implementasi akuntansi salam dalam aplikasi shopee Wardiana, Taufiq Akbar; Nurhayati, Nunung; Ihwanudin, Nandang
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

Since the Covid-19 case became a pandemic and there was an appeal not to leave the house, the economic cycle was hampered. Marketplace is here to be a solution so that buying and selling can still occur with minimum contact. The Shopee application is one of the marketplaces known for its many promotions. This study aims to review the implementation of salam accounting in marketplaces in Indonesia, one of which is the Shopee application. The study used qualitative methods with descriptive analysis based on literature review. The results of the study show that the Shopee application has implemented a salam contract in its transactions, where the buyer transacts by paying the full value of the goods, then the goods are sent to the buyer's address, and after the buyer agrees with the condition of the goods, the seller gets the money.

Pengaruh leverage, ukuran perusahaan, dan profitabilitas terhadap kualitas laba Nirmalasari, Febriyana; Wahyu Widati, Listyorini Wahyu Widati
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

Earnings quality is the quality of earnings information available to the public that is able to show the extent to which earnings can influence decision making and can be used by investors to assess the company. The quality of earnings in a financial report is very important, because if the quality of the company’s earning is low, it shows actual information about management performance in that period. If the company’s profits increase, the profits contained in the company’s financial statements cause managers to take various ways to prepare financial statements as effectively as possible for both internal and external parties. This study aims to analyze and examine the effect of leverage, firm size, and profitability on earnings quality. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with a total sampel of 380 companies. The sampling method used in this research is purposive sampling. The data analysis techique used in this study in multiple regression analysis and using the SPSS 24 program. The results of the research conducted state that leverage has a significant negative effect on earnings quality, firm size has no effect on earnings quality, and profitability has a significant positive effect on earnings quality.

Pengaruh Debt to Equity Ratio (DER), Return On Assets (ROA), size dan bonus plan terhadap perataan laba ARTAMEVIA ARINDITA, TYA; WAHYU WIDATI, LISTYORINI WAHYU WIDATI
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

Income smoothing is one way that companies do to manipulate company profit if company profit fluctuates, investors will think again to invest in the company, this will trigger the practice of income smoothing. One example is a manufacturing company in the banking sub-sector. This study aims to analyze and test the debt to equity ratio, return on assets, size and bonus plan on earnings management. The population used in this study is the banking manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the last four years, 2017-2020 with a final sample of 122. The sampling method used in this study used a purposive sampling technique. The data analysis technique used multiple linear regression analysis using the SPSS 22 program. The results of this study partially explained that the debt to equity ratio, return on assets and bonus plan had no effect on income smoothing.. Meanwhile, size has a positive and significant effect on income smoothing.

Pengaruh direct labor dan direct material terhadap finished goods sub sektor kosmetik dan peralatan rumah tangga tahun 2017-2020 Mangowal, Kairin Carol; Siagian, Valentine
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the impact of direct labor and direct materials on the finished goods of manufacturing companies in the cosmetics and household appliances sub-sector. Research analysis using multiple linear regression consisting of 5 companies. The research sample was taken from companies that met the research requirements, namely organizations in the sub-sector of cosmetics and household appliances that were listed in 2017-2020, posted annual reports for four consecutive years in this case in the 2017-2020 period, and attached the number of direct labor, direct materials and finished goods in four predetermined periods. Based on the results of the t-test carried out on each variable, it shows that there is a constructive influence between direct labor on finished goods, the effect of direct materials on finished goods and it can be concluded that the cost of direct labor and direct material affects the number of finished goods produced. Through this, it is hoped that the company will be wiser in planning carefully regarding the amount of direct labor and direct materials that will be used to produce finished goods in order to meet market demand for the company's products.

Pengaruh intervensi pemerintah terhadap kinerja keuangan dengan efisiensi sebagai variabel intervening Haderianor, Haderianor; Rizani , Fahmi; Rasidah, Rasidah
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 aims to analyze more deeply: the effect of government intervention on the efficiency and financial performance of PDAMs, the role of efficiency in mediating the effect of government intervention on the financial performance of PDAMs. The sample of this research is 12 PDAMs in South Kalimantan with the unit of analysis, namely performance evaluation reports for six consecutive years in 2015-2020. The data analysis technique in this study uses Partial Least Square (PLS) with a calculation process assisted by the Smart PLS 3.29 application program. The results showed that government intervention in the form of equity participation had no significant effect on cost efficiency and financial performance in terms of cash ratios, billing effectiveness and solvency. However, government intervention has a significant effect on production efficiency and financial performance on the ROE aspect. The results also show that cost efficiency has a significant effect on financial performance in the ROE aspect and does not significantly affect the billing effectiveness, cash ratio, and solvency aspects. There is a significant effect of production efficiency on financial performance on the aspect of billing effectiveness, but no significant effect on the aspects of ROE, cash ratio, and solvency. Cost efficiency does not mediate the effect of government intervention on financial performance. Meanwhile, production efficiency can mediate the effect of government intervention on financial performance on the aspect of billing effectiveness, but cannot mediate on the aspects of ROE, cash ratio, and solvency

Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal Lara, Gita; Syaipudin, Usep; Widiyanti, Ade
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

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.

Pengaruh pemahaman perpajakan, tarif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak Intan Permata, Merry; Zahroh, Fatmawati
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

Tax is a mandatory levy that is used as a source of state revenue that is used by the government to finance development and government spending. Tax revenue is the largest domestic revenue, where the greater the State expenditure in financing efforts, the State is required to increase the State revenue, the source of which is tax revenue. The study used a descriptive method utilizing a quantitative approach. Questionnaires were used as a method for collecting data for this research. Primary data is used as the type and source of research data. This study aims to examine the effect of understanding taxation, tax rates, tax sanctions on taxpayer compliance. The object of the research is MSME actors who are registered as members of the PLUT K-UMKM Batu City. The data collected were 95 samples. The technique of distributing data is by spreading the google form link to the respondents. Multiple linear regression analysis was determined to be a means to analyze the data. This study obtained the results that the understanding of taxation and tax sanctions have a positive and significant effect on taxpayer compliance, while tax rates do not have a positive effect on taxpayer compliance. And an understanding of taxation, tax rates and tax sanctions in a simultaneous manner against taxpayer compliance.

Pengaruh literasi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan dengan locus of control sebagai variabel intervening Wardani, Leni Ayu; Fitrayati, Dhiah
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 direct and indirect effects of financial literacy and financial attitudes on how people handle their money, with locus of control functioning as an intervening variable. Students majoring in economic education at the State University of Surabaya in 2018 are the sample population. The Slovin formula was used to estimate the exact sample size to be collected, with a margin of error of 5%. The non-probability approach is mixed with the purposive sampling method in the sampling method. In this investigation, 155 different samples were used for analysis. During the data processing procedure, WarPLS equation type 7.0 was used for structural modeling. Financial literacy does not have an instant effect on a person's sense of control over their life, according to the conclusions of the observational discussion. The degree to which a person is financially literate has little bearing on how they handle their money. Financial attitudes have a direct impact on locus of control. People's attitudes towards money have a direct impact on how they manage their finances. Locus of control has a considerable impact on financial management behavior. While the direct influence of the two components, including financial literacy, has no effect on locus of control behavior in financial management, the indirect effect of this component does. Financial attitudes are influenced by where people position their locus of power, which has an indirect effect on how they manage their money

Pengaruh leverage, profitabilitas, ukuran perusahaan, dan kebijkan dividen terhadap nilai perusahaan Putri, Melati Efesia; Sunarto, Sunarto
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 research was done to know the effect of variables of leverage, profitability, company size, and dividend policy on company value. The object of the research are companies on the Indonesia Stock Exchange listed on the LQ45 index 2016-2020 period. The data used is quantitative secondary data, taken from the financial statement data for the 2016-2020 period. The method used in this research is multiple linear regression model. The final sample that was get totally 168 observations from 68 LQ45 index companies. Tobin's Q measurement is used in measuring company value. Ratio calculation of variable leverage Debt to Equity Ratio, calculation of profitability variables using ROA Return on Total Assets, calculation of dividend policy using Dividend Payout Ratio, and the calculation of firm value using the formula ln(total assets). The results from this research are profitability positive influence on company value and company size is significantly positive on company value, while leverage does not affect on company value and no significant policy of company.

Etika dalam kepemilikan dan pengelolaan harta serta dampaknya terhadap ekonomi Islam Efendi, Nur; Nurhasanah, Neneng; Saripudin, Udin
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 issue of ownership is regulated extensively in Muamalah fiqh in the fields of Al-Mal (property) and Al-Milk (property). Regarding ownership, it is regulated so that there is no violation of one's rights by other individuals, because humans have a tendency towards material things. Islamic recognition of property rights is reflected in the concept of haq al-adami, protection of individual ownership is also regulated in Islam by determining sanctions against people who rob them. This study aims to determine how the concept of Islam in regulating individual ownership rights and how the ethics that must be obeyed in the context of property ownership. This study uses secondary data with data collection methods carried out by means of library research, namely by studying, exploring and citing theories or concepts from a number of literatures such as journals, books, and others. The results of the study that the rules of ownership in Islam have implications for the potential for Islamic economic development, good application of the rules of ownership can have implications for reducing the amount of poverty and economic equity in society.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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