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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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Kontribusi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah Kabupaten Bandung Barat tahun 2014-2021 Kurniawan, Reza; Setiajatnika, Eka
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

This study aims to determine how much influence the Rural and Urban Land and Building Tax has on the Regional Original Income of Kabupaten Bandung Barat. The method used in this study is a quantitative method with a descriptive approach. The data used is secondary data in the Kabupaten Bandung Barat Regional Original Revenue report. The results of the study show that the Rural and Urban Land and Building Taxes have a significant effect on Regional Original Income.

Analisis restukturisasi usaha koperasi dalam upaya mempertahankan keberlangsungan usaha Sukmahadi, Sukmahadi; Askariyah , Nova Ariyanti Qonita
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

KKB UKOPIN is a primary cooperative located in the Sumedang Regency area. There are nine business units that are run which are included in the real sector and services, where four of these nine units experience losses. Ups and downs in running a business will still exist, so the health of the cooperative is very important to note so that the cooperative does not experience ongoing financial difficulties that will later experience bankruptcy. This study aims to analyze the restructuring of cooperative businesses to maintain business continuity in bankruptcy. This study uses the Altman Z-Score method to assess the level of cooperative bankruptcy. The results of the analysis obtained will be used to determine the business restructuring efforts carried out by the UKOPIN KKB management to be able to maintain and develop their business. The types of data used are primary and secondary data. In this research, the data analysis method used is the descriptive analysis method. The results of this study: the authors obtained the results of the assessment using the Altman Z-Score KKB UKOPIN method for the last five years, being in a safe zone, but cooperatives must make improvement efforts through actions that cover all aspects to maintain cooperative businesses.

Analisis Financial Value Added (FVA) sebagai metode pengukuran kinerja keuangan perusahaan dalam upaya mencapai sustainable competitive advantage Indra, Nurhayat; Nurulia, Nisa; Dewi, Lely Savitri
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

Measurement of a company's financial performance is often done using financial ratios that are analyzed from the company's financial statements for a certain period. Performance measurement based on financial ratios has not been able to reflect the company's overall performance. Therefore, a financial performance measurement tool is needed that shows the actual performance of management with the aim of encouraging activities and strategies that add economic value and discarding activities that do not add value. Financial Value Added (FVA) is part of the concept of evaluating the performance of company management by generating added value created by the company during the research period. This study aims to determine the financial performance of companies in the cosmetics and household goods sub-sector using the FVA method and to determine its relationship to sustainable competitive advantage during the study period, also using Return on Assets (ROA) and Operating Ratio (OR). The results showed that FVA, ROA, and OR in the cosmetics and household goods sub-sector companies showed that they had sustainable competitiveness in the market except for PT. Martina Berto Tbk and PT. Mustika Ratu Tbk, which still have low competitiveness in the industry.

Analisis keandalan, kepastian dan penerimaan teknologi terhadap penggunaan kartu kredit pemerintah Yadnya, I Dewa Gede Sayang Adi
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

Electronic transactions in government operational activities are carried out strictly and comply with regulations on both sides, namely financial transaction regulations regulated by government authorities and state financial management regulations. Strict management of electronic transactions, especially government credit cards, is carried out to prevent fraud, create reliable financial reports and protect against the risk of loss to the apparatus and the state. This study aims to analyze the factors that influence the interest in using KKP by government officials. The method used in this research is quantitative method using online questionnaires to credit card users who work in government units/organizations in the territory of Indonesia. Researchers used the Partial Least Squares (PLS) approach with Smart PLS to test the above assumptions based on SEM. The results of this study indicate that the p value <0.05 with a positive beta value which indicates that the good reliability of government credit cards will affect the effectiveness of user satisfaction. So that the reliability and certainty of government credit cards affect user satisfaction. In addition, it is known that the satisfaction of government credit card users is able to strengthen the relationship between perceived convenience and perceived usefulness.

Determinan kualitas laporan keuangan pemerintah daerah Kota Surabaya Ayu Ningrum, Sita; Sundari, Siti
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 examine the effect of the implementation of good governance, competence of the apparatus, and the government's internal control system on the quality of the Surabaya City Government's financial reports. The research method used is quantitative. The object of this research is all Regional Apparatus Organizations (OPD) in the form of services and agencies of the Surabaya City Government. The research population includes 207 government officials and agencies involved in financial management in the Surabaya City Government. The sampling technique used is simple random sampling method. Data collection was carried out by distributing questionnaires, while the data analysis technique used SEM PLS with SmartPLS software. The results of this study indicate that the implementation of good governance, the competence of the apparatus and the government's internal control system have contributed to the quality of the financial reports of the Surabaya City Government. This shows that the higher the implementation of good governance, the competence of the apparatus and the government's internal control system, the quality of the financial reports of the Surabaya City government will increase.

Pengaruh profitabilitas, likuiditas, solvabilitas, dan rasio nilai pasar terhadap return saham pada perusahaan pertambangan di BEI tahun 2016 - 2020 Pradana, Julius Gaharu; Maryono, Maryono
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

Stock return is the amount of profit obtained by investors on the investment made. This study aims to examine the effect of Return On Assets, Current Ratio, Debt To Equity Ratio and Price Earning Ratio on stock returns in mining companies listed on the Indonesia Stock Exchange in 2016 - 2020. Determination of research samples using purposive sampling method is a sampling technique with certain criteria obtained as many as 195 sample companies. The research data analysis method used regression analysis with the SPSS version 26 application. The results showed that Return On Assets had a significant positive effect on stock returns, Current Ratio and Debt To Equity Ratio had no effect on stock returns, and Price Earning Ratio had a significant positive effect on stock returns.

Analisis faktor-faktor yang mempengaruhi risiko likuiditas pada bank yang terdaftar di BEI Yumaita, Ria; Hady, Hamdy; Naluria, Febria
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 to determine the factors that can effect liquidity risk. The sample used in this study is banking companies listed on the Indonesian Stock Exchange in the 2015-2020 research period. The independent variable in this study were capital adequacy ratio, loan risk, profitability, bank size, liquidity gap, inflation rate and growth domestic product, while dependent variable in this study is liquidity risk. The number of research samples were 39 banking companies using purposive sampling technique. Based on the result of panel regression, it shows that capital adequacy ratio, loan risk, bank size, liquidity gap have a positive effect on liquidity risk, meanwhile profitability, inflation rate and growth domestic product have no effect on liquidity risk. The finding of this study expected to be a reference for banking companies in increasing the size of low-lying banks by increasing the assets owned by banks so that they can be channelled, paying more attention to and managing their capital well and maintaining high loan growth.

Pengaruh harga, kualitas produk dan brand image terhadap keputusan pembelian Hertina, Dede; Wulandari, Denisa
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

Indonesian people are now using skin care products to maintain healthy skin. This concern about skin beauty care has become a trend and needs of most Indonesian people, both men and women. Due to this trend, the growth of the beauty industry, especially skin care, is increasingly marked by the emergence of various skin care brands. This researcher aims to analyze the effect of price, product quality and brand image on purchasing decisions. This study uses quantitative research methods with questionnaire survey techniques. The population of this study were consumers of skincare products from the Dabe Beauty brand, Bandung regency agent, with a population of 40 people using the purposive sampling method, the number of samples obtained was 35 people. The results of the study simultaneously stated that price, product quality and brand image had a significant effect on purchasing decisions for Dabe Beauty brand skincare products, Bandung Regency agents. While the results of the study partially state that price, product quality and brand image have a positive and significant effect on purchasing decisions.

Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa Kabupaten Jombang Sholawati, Alvin; Bhilawa, Loggar
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 study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. Sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Thriving at work and perceived overqualification as predictors of employee career outcomes Amira, Ghina; Febrianti, Adjeng Mariana
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 is to understand the influence of thriving at work and perceived overqualification on employee career outcomes, which is seen from career satisfaction and turnover intention. This study is carried out on service company employees in Bandung, West Java. The sampling technique in this study is carried out by simple random sampling, with the final number of samples of 110 respondents. The data collection is done by distributing questionnaire using online platforms to the respondents. The questionnaire items used is measured using 5-point Likert scale. The data is then processed using multiple linear regression analysis with SPSS 23 software. The results of this study indicate that thriving at work positively influences employee career satisfaction, and negatively influences turnover intention. On the other hand, perceived overqualification negatively influences career satisfaction and positively influences turnover intention.

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Editorial Address
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