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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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Praktik akuntansi lingkungan dan biaya modal pada perusahaan di Indonesia Sari, Sari Dewi; Aling, Aling
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

Observe the development of social responsibility, especially in the field of environment, and the performance of corporate governance in Indonesia are important factors in the company's operations. A number of companies do not participate in this disclosure activity, which will result in new costs that will be borne by the company. The high and low cost of capital owned by a company will show how much risk the company will accept in order to obtain funding for the company's sustainability. This research was conducted to produce an analysis of the effect of the level of environmental accounting practices on the cost of equity capital or the cost of debt capital and the effect of corporate governance performance on the cost of equity capital or the cost of debt capital. This study uses data on financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange from 2016 to 2020. The test results show that financial environmental accounting practices and corporate governance performance consist of block ownership, board size, gender diversity, and board tenure. has a significant effect on the cost of equity capital. on the cost of debt capital, only the board size variable has a significant effect. This research encourages companies to be able to participate in the disclosure of environmental performance and corporate governance.

Pengaruh akuntabilitas dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa dalam pencapaian good governance pada desa di Kecamatan Air Batu Siahaan, Plenskey Ivanovik Alexander; Widajantie, Tituk Diah
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 research objectives in this study are: to prove the effect of accountability andcommunity participation on the management of village fund allocations in villages in AirBatu District. By applying the principles of good governance, it is hoped that it will supporthe recovery of the village economy, this can be created through labor-intensive programsdirect assistance from village funds, empowerment of MSMEs and agriculture, as well asdeveloping Village-Owned Enterprises and social safety nets. Furthermore, for thereformulation of distribution through performance strengthening. Finally, support thedevelopment of priority sectors through tourism villages, digital villages, fisheries andagriculture sectors, as well as improving health facilities. This type of research isquantitative research. The source of data in this study is the primary data source byconducting research and distributing questionnaires. The research sample was taken bypurposive sampling technique with the number of respondents as many as 48 people. Thedata analysis method used is multiple regression analysis. The hypothesis tester uses astatistical test tool, namely Partial Least Square (PLS) using Smart PLS 3.0 software. Theresults of the study indicate that accountability affects the management of village fundallocations, besides that community participation also affects the management of villagefund allocations. So that the principle of good governance is achieved in village government in Air Batu District.

Pengaruh literasi dan pendapatan terhadap keputusan berwakaf uang melalui LKS-PWU di Kota Surabaya Fatkhan, Fatkhan; Anwar , Moch. Khoirul
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 study was to determine the effect of literacy and income levels on cash waqf decisions at islamic financial institutions receiving cash waqf in the city of surabaya. The independent variable in this study consisted of 2 variables, namely literacy and income, while the dependent variable in this study was the decision to endow cash in lks-pwu. This study uses a quantitative method with a sample of 100 respondents. The questionnaire was distributed using right and wrong answers according to the guidelines of the indonesian waqf board ilw in measuring literacy levels. While the statements for other variables use a likert scale. The results of this study indicate that the literacy variable has an effect on the cash waqf decision variable in lks-pwu surabaya city. In addition, the income variable also affects the cash waqf decision variable in lks-pwu. The results of the coefficient of determination test (r square) show that literacy and income variables have a simultaneous effect of 37.7% on the decision to endow cash in lks-pwu.

Pengaruh citra merek dan persepsi harga terhadap keputusan pembelian toyota avanza di auto 2000 cabang Ahmad Yani Surabaya Pratiwi, Charine Anggun; Aminah, Siti
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

Competition in the automotive world is currently increasing when compared to the previous year. The increase refers to the lifestyle and needs of the community. Indonesia has an index of buying interest in cars. wheel. four. which. relatively high. Nowadays, customers are also smarter and more selective in choosing cars so that car companies/producers compete for customers by offering various types of brands, prices, types of vehicles, with..quality.product.good. Therefore, this study aims to determine the effect of brand image and price perception on purchasing decisions for Toyota Avanza at Auto 2000 Branch A. Yani Surabaya. The sample used in this study were Toyota Avanza users who transacted at Auto 2000 Branch A. Yani Surabaya with 60 respondents. The sampling technique used in this study is non-probability sampling with purposive sampling, that is, the sample is selected based on predetermined criteria. The data collection method in this study used a questionnaire. The analysis technique used is Partial Least Square (PLS). Based on the research that has been done, it shows that Brand Image has a positive influence on Purchase Decisions and Price Perception has a positive influence on Purchase Decisions for Toyota Avanza at Auto 2000 branch A. Yani Surabaya.

Pengaruh kualitas website dan kepercayaan terhadap kepuasan pelanggan bukalapak di Surabaya Aufar, Muhammad Zharfandi; Soebiantoro, Ugy
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 rapid development of technology today makes the internet an important role in doing various things. Internet and technology have provided a change in the activities of its users to be more effective and efficient. With the internet, users can carry out activities wherever and whenever they want, regardless of time and place. The internet provides convenience in the aspects of trading and digital purchases that are supported by e-commerce in Indonesia. The large level of digital buying in Indonesia has made changes in buying behavior now and in the past. This study aims to analyze the quality of the website and trust in Bukalapak's customer satisfaction. The sample used in this research is Bukalapak customers in Surabaya who have transacted with 80 respondents. The sampling technique used is non- probability sampling. The analytical technique used is Partial Least Square (PLS). Test the validity and reliability of the data using data collected from the results of the questionnaire using the Likert technique.Based on the research that has been done, it shows that Website Quality has a positive influence on Customer Satisfaction and Trust has a positive influence on Bukalapak Customer Satisfaction in Surabaya.

Analisis pengelolaan keuangan islam pada usaha bisnis online Yulianinghoky Multibeauty Skincare di Kabupaten Tulungagung Sapnawati, Rizka Alifia; Hidayati, Amalia Nuril
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 rise of online business entrepreneurs at this time, in the midst of the COVID-19 pandemic situation with restrictions on social activities, makes online-based businesses an alternative that can be considered. This research is focused on the Islamic financial management side of online business. No exception in managing finances in a business. With Yulianinghoky's multibeauty skincare business as an object of research with Islamic financial management applied in online business. The focus of the research in this journal is (1) How is financial management in the online business of Yulianinghoky multibeauty skincare? (2) Is the financial management of the Yulianinghoky multibeauty skincare business in accordance with the principles of Islamic financial management? (3) What are the obstacles in managing Yulianinghoky's multibeauty skincare online business? (4) What is the solution to the problems in managing Yulianinghoky's multibeauty skincare online business?. This research method uses a qualitative research approach with the type of case study research.. The results of this study indicate that these micro business actors or online business actors have not implemented Islamic management because they still contain unclear elements in the distribution of profits and the cost of their products (gharar).

Faktor-faktor yang mempengaruhi akuntabilitas pengelolaan dana desa Fahera, Gangga Izza; Satyawan, Made Dudy
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 research was conducted with the intention of empirically testing the influence of the competence of the village apparatus, the utilization of the village financial system, community participation, and the government's internal control system on the accountability of village fund management in Kepohbaru District, Bojonegoro Regency. This research uses quantitative methods. The data used is primary data obtained from questionnaires that have been distributed. The purposive sampling technique was used in this study and obtained 102 respondents consisting of village heads, village secretaries, heads of financial affairs, heads of general affairs, government kasi, people's welfare kasi, service kasi, planning kasi and hamlet heads in Kepobharu District, Bojonegoro Regency. After testing, results were obtained, namely internal government control, the competence of village apparatus, and community participation had a significant effect on the accountability of village fund management, while the use of siskeudes did not affect the accountability of village fund management.

Analisis kinerja rumah sakit dengan pendekatan balanced scorecard pada RSI surabaya Safitri, Shinta; Prastiwi, Dewi; Setianto, Budhi
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 measure the performance of the Surabaya Islamic Hospital with a balanced scorecard approach. The balanced scorecard approach consists of perspectives, finance, customers, internal business processes, as well as growth and learning. The research was carried out with descriptive qualitative methods. The primary data collection method was conducted by interviewing the HR section, the medical record unit, and the nursing section. Secondary data used in this study is data and information from the web, journals, books and documents related to hospital performance measurement, in the form of financial reports and patient care data. The results of the study can be concluded from a financial perspective, it is considered good except for the liquidity ratio. Customer perspective is considered good. The internal business process perspective is considered good, all except the BTO parameter. Growth and learning perspectives are considered good.

Persepsi pegawai pemerintah mengenai faktor-Faktor yang mempengaruhi fraud di sektor pemerintahan kabupaten sidoarjo Ningrum, Granita Dwi Matdia Suci; Triani, Ni Nyoman Alit
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 Internal Control, Enforcement of Regulations, Compensation Suitability, Organizational Commitment, and Organizational Ethical Culture on Fraud in the government sector of Sidoarjo Regency empirically. This study used quantitative method. This study used primary data that obtained from the distribution of questionnaires. The technique that had taken in this study is the census sampling technique (saturated sampling), so the research sample obtained 161 respondents including government employees who work in finance and procurement of goods/services at the Sidoarjo Regency government agency office. Based on the tests that had been carried out, the results of the study showed that the variables of regulatory enforcement, compensation suitability, and organizational ethical culture have a positive effect on fraud, while the variables of internal control and organizational commitment do not affect fraud.

Earning per share sebagai variabel intervening antara rasio keuangan terhadap harga saham pada perusahaan property dan real estate Hidayati, Laeli; Suwaidi, Rahman Amrullah
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 Property and Real Estate sector has an important role in the economy. The financial ratio performance obtained is quite good, but not with the share price. The purpose of this study is to find out the effect of profitability and leverage on stock prices with EPS being the intervening variable for Property and Real Estate companies listed on the Indonesia Stock Exchange 2018-2020. The population is Property and Real Estate companies on the Indonesia Stock Exchange from 2018 to 2020 as many as 273 companies. The sample method is purposive sampling obtained as many as 150 companies in accordance with existing criteria. Analysis of the data used is path analysis. According to the results of research analysis, it is said that profitability and Earning Per Share contribute to changes in stock prices. Leverage does not contribute to changes in stock prices. Profitability contributes to changes in EPS. Leverage does not contribute to changes in Earning Per Share. Then according to the results of path analysis, it is said that Earning Per Share is able to become an intervening variable on profitability and leverage on share prices of companies in the Property and Real Estate sector.

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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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