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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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Pengaruh kinerja CSR terhadap biaya utang dengan kualitas audit sebagai variabel moderasi di Indonesia Anriasa, Lundi; Leon, Farah Margaretha; Purba, Yosephina Endang
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 corporate social responsibility performance on the cost of debt and audit quality as variables that can moderate the relationship between corporate social responsibility performance and the cost of debt. The control variables in this study consisted of firm size, tangbility, ROA, PBV, betarisk, dividends, and NDT. This study adds the leverage control variable as a novelty from previous research. Data collection was conducted using a purposive sampling method sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria so that the number of samples in the study was 23 companies. Eviews 10 was used to test the hypothesis using the panel data regression analysis technique. The results of this study indicate that the performance of corporate social responsibility has a significant negative effect on the cost of debt. In addition, audit quality is able to moderate the effect of social responsibility performance on the cost of debt in a significant positive direction. The results of the control variables show that firm size, tangibility, ROA, and betarisk have a significant negative effect on the cost of debt. Meanwhile, the PBV and dividend variables have no effect on debt cost, whereas the NDT and leverage variables have a significant positive effect on debt cost.

Pengaruh Good Corporate Governance terhadap pengungkapan enterprise risk management pada perusahaan manufaktur Oktaviana, Indika Riski; Puspitasari, Elen
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

Every company that carries out business activities will definitely face a risk. The risks that arise are unavoidable, so the company must prepare ways to handle the risks that will occur. This study examines the effect of the implementation of Good Corporate Governance in terms of independent commissioners, the size of the board of commissioners and the auditor's reputation on the disclosure of Enterprise Risk Management in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period of observation. This study uses quantitative research. with descriptive method. There are 73 sample companies obtained from purposive sampling technique by producing 219 observational data. The analytical technique used is multiple regression analysis using SPSS 22 software. The results obtained indicate that independent commissioners, board size and auditor reputation affect the use of Enterprise Risk Management.

Analisis rasio profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Imahanani, Hilda; 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

Profitability shows the financial performance of bank to measure the success and efficiency of bank in carrying out bank activities and generating profits. Risk management is needed to reduce uncertainty for bank profitability to be successful and efficient. This study examines the effect of capital adequacy, credit distribution, and non-performing loans on profitability in banks listed on the Indonesia Stock Exchange. This study uses a purposive sampling method to select a sample of 38 banks using the 4-years observation method (2017-2020). This analysis used is secondary data from the bank’s annual report. Multiple linier regression was used with quantitative data as technical analysis. Based on the findings of this study, the capital adequacy ratio (CAR) contributes to profitability (ROA), the loan to deposit ratio (LDR) does not contribute to profitability (ROA), and the ratio of non-performing loans (NPL) contributes to profitability (ROA).

Regional financial performance analysis north central timor district Nalle, Frederic Winston; Oki, Kamilaus K.; Sanbein, Deni Silvanus
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

North Central Timor Regency is one of the regencies in the border region of the Republic of Indonesia-Timor Leste. This region is still categorized as an underdeveloped region with a fairly high percentage of poverty. The most reliable source of regional revenue comes from potential regional taxes and levies. Therefore, the purpose of this study is to determine the regional financial performance when viewed from the ratio of regional financial independence, the ratio of regional financial dependence and fiscal decentralization. Some of the variables used for data analysis needs are the value of PAD, Balancing Funds and Capital Expenditures from 2001-2018 obtained from the publications of the Central Statistics Agency. The results showed thatRegional financial capacity seen from the regional financial independence of North Central Timor Regency in financing its regional needs in the context of implementing regional autonomy is still low and dependence on other regions through the central government is very high.

Pengaruh brand awareness terhadap minat pembelian pada usaha kreatif Pathi’s Chocolade di Sidoarjo Jawa Timur Irawan, Pristanto Ria; Abdillah, Abdillah; Taryanto, Taryanto
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 extent of brand awareness in Pathi's chocolade creative business, purchase interest in Pathi's chocolade creative business, and the influence of brand awareness on purchase interest in Pathi's chocolade creative business in Sidoarjo, East Java. This study uses a quantitative descriptive method with data collection techniques through the distribution of questionnaires, and library data. In this study, the sample used was 100 customers. The data analysis technique used was simple linear regression analysis using the SPSS application. The results show that (1) the brand awareness variable has a good category assessment score with an average score of 49.1 questionnaire results (minimum score range of 28-maximum 60), (2) the purchase interest variable has a good rating category with an average score of the questionnaire results. 49.3 (minimum score range of 28-maximum 60), and (3) there is an influence of brand awareness of 64.3% on purchase intention, while the remaining 35.7% which is influenced by other factors is not examined in this study.

Pengaruh likuiditas,aktivitas, leverage dan ukuran perusahaan terhadap return on assets pada perusahaan manufaktur yang terdaftar di bei tahun 2019-2021 Oktavia, Martha; Titiek, Suwarti
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

Return On Asset is a ratio used to measure/show the results (return) on the number of assets used in the company. The preparation of this study aims to examine and analyze the effect of liquidity, activity, leverage and firm size on Return On Assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population used in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses descriptive and quantitative statistical methods. Researchers took samples using purposive sampling. The type of data used in this study is secondary data obtained from financial reports that have been published by the company. The technique in taking the sample is using multiple linear regression. The results of this study indicate that Liquidity (CR), Activity (TATO), Firm Size (SIZE) have a positive effect on Return On Assets. Meanwhile, Leverage (DER) has a negative effect on Return On Assets.

Efektifitas penerapan pemungutan pajak hotel atas rumah kos dengan jumlah kamar kos lebih dari 10 di Bappenda Sumedang Istiono, Deni
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

In Article 1 of Law Number 28 Year 2009 concerning Regional Taxes and Regional Levies, boarding house tax is included in the hotel tax category. Boarding house businesses that have more than 10 rooms are subject to tax of 10%. Boarding house tax in Sumedang Regency has great potential in tax collection, especially local taxes. The purpose of this study is to find out how effective the implementation of hotel tax collection on boarding houses with more than 10 boarding rooms and to find out how the obstacles or constraints experienced by the Sumedang Regency Revenue Management Agency in hotel tax collection for boarding houses. The analytical method used is a quantitative method that is the data on the realization of the boarding house tax with the number of boarding house tax payers in Sumedang Regency from 2015-2019, amounting to 1,288. The results showed that the implementation of boarding house tax collection in Sumedang District had been going well. The level of effectiveness and receipt of boarding house tax has been reached and is classified as effective. From the calculation of the effectiveness of boarding house tax collection in Sumedang Regency in 2015 amounted to 122.63%, in 2016 amounted to 116.01%, in 2017 amounted to 120.95%, in 2018 amounted to 81.56%, and in 2019 amounted to 186 , 76%. And it can be seen that the effectiveness of boarding house tax collection for 2015 is very effective, 2016 is very effective, 2017 is very effective, 2018 is quite effective, and 2019 is very effective. However, the absorption of local taxes from the boarding-lodging sector in Sumedang Regency is still not maximal, even though the boarding house rental business can be called a promising business and also has great potential for increasing Local Revenue.

Perancangan sistem informasi pengajuan dan simulasi perhitungan kredit oleh nasabah berbasis android pada Bank BJB Cabang Soreang Bandung Nur Kartini, Karin; Halimah, Siti; Ranti, Resmi; Almamalik, Lukmanulhakim
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

A loan or credit is a form of banking service. The rapid development of digital technology has encouraged the banking industry to implement digitalization in its services, including customer credit services to improve the quality of its services. Bank BJB Soreang Branch already has a digital application for credit services for customers. However, this application does not yet have features that makes it easy for customers to apply and simulate credit calculations by themselves. This study aims to design an information system for submitting and simulating credit calculations by customers at Bank BJB Soreang Branch. To develop this information system, UML diagrams are used as the modeling method and the prototype method as the design method. This android-based system was built using Kodular and FireBase software as the database. The results of this study are in the form of an application designs that can be used at Bank BJB Soreang Branch to assist state civil servants and retirees in applying for and conducting credit simulations independently so that the service for the customer credit application process at Bank BJB Soreang Branch is even better.

Peran promosi dan kualitas pelayanan pada keputusan konsumen di marketplace Nendi, Ikhsan; Koesharijadi, Koesharijadi; Merthayasa, Anak Agung 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

The purpose of this study is to analyze the role of promotion and service quality on consumer decisions in the marketplace. The method used for the literature study approach, the data source comes from journals obtained through a google schoolar search and reference books related to this article. The results of this literature review are 1) the role of promotion as an effort that can be made by companies to be known and have an impact on choosing the goods and services offered. The role of a good promotion can have a positive impact on consumer decisions in determining the purchase of goods/services. 2) Service quality has an effect on product purchasing decisions. The quality of services offered by the company will lead to consumer loyalty to use the products produced by the company and besides that consumers get a good impression of the market making it possible to make repurchase decisions.

Dampak perubahan firm size terhadap firm value dengan profitabilitas sebagai variabel intervening pada perusahaan sektor pertambangan Rosid, Abdul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of firm size on firm value with profitability as an intervening variable in mining sector companies. In this study there are three research variables, namely Company Size, Profitability, and Firm Value. Associative causality research method. This research was conducted on mining sector companies listed on the Indonesian stock exchange. Sampling used purposive sampling. The results showed that firm size had no significant effect on firm value, firm size had a positive and significant effect on profitability, profitability had a positive and significant effect on firm value, and profitability was able to mediate firm size on firm value.

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Muhamad Ardi Nupi Hasyim

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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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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