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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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Kinerja keuangan perusahaan pada saat pandemi covid-19 dan saat pemulihan pasca pandemi covid-19 Mandavani, Tufahati Ainia; Prasetyo, Tri Joko; Putri, Widya Rizki Eka
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 phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based on the Statistical Indicators Sub-Directorate Survey by the Central Bureau of Statistics (BPS) Sub-Directorate of Statistics Survey regarding the impact of Covid-19 on business actors conducted in July 2020, it was stated that the majority of companies affected by Covid-19 were 82.85% of companies experiencing decrease in income, while 14.6% of other companies still get the same income from before covid-19. This research aims to determine the difference between CR, DAR, ROA, TATO on the company's financial performance during the COVID-19 pandemic and during recovery after the COVID-19 pandemic. This type of research is quantitative with secondary data collection from the financial statements of 2020 and financial statements of 2021. Sampling uses the purposive sampling method and the samples in this study are 96 companies in the infrastructure, utility, and transportation sectors listed on the IDX in 2020 and 2021. Normality test In this study using the Kolmogorov-Smirnov test and it was concluded that the data that were normally distributed were using the paired sample t-test and the data were not normally distributed. The non-parametric Wilcoxon signed rank test was used. The results of this study indicate that there are differences in CR, ROA, and TATO during the covid-19 pandemic and during recovery after the covid-19 pandemic, and there is no difference in DAR during the covid-19 pandemic and during recovery after the covid-19 pandemic.

Implementasi artificial intelligence marketing pada E-commerce : personalisasi konten rekomendasi serta dampaknya terhadap purchase intention Setyawan, Abdur Rochman Tri
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 digital transformation that has now penetrated into business activities has encouraged the emergence of online buying and selling platforms, or what we often know as e-commerce. E-commerce was made because people wanted to buy and sell things online in a way that was easy for both buyers and sellers. This study aims to determine the impact of artificial intelligence on purchase intention in e-commerce. The variables tested are the influence of perceived usefulness, perceived ease of use, and attitude toward personalization on purchase intention on Shopee e-commerce. The sampling method in this study is probability sampling with a total of 150 respondents who are people of the Special Region of Yogyakarta with an age range of 18-40 years and are actively using Shopee e-commerce. Primary data was collected using a questionnaire method that has been tested for validity and reliability. Based on the results of data testing using the classical assumption test, descriptive analysis and multiple regression analysis, the results show that: (1) perceived usefulness has a positive and significant effect on attitude toward personalization, (2), perceived ease of use has a positive and significant effect on attitude toward personalization, and (3) attitude toward personalization has a positive and significant effect on purchase intention.

Perbedaan kinerja keuangan antara bank pemerintah dengan bank swasta nasional yang terdaftar di bursa efek indonesia tahun 2015 - 2019 Willem, Willem; Binti, Margo Tando; Dinan, Dinan; Hartini, Sri
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 aims to determine the difference in financial performance between state-owned banks and national private banks listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The financial performance variables studied consisted of Capital Adequacy Ratio (CAR), Net Profit Margin (NPM). and Return On Assets (ROA). The population of this study were all banks listed on the Indonesia Stock Exchange (IDX) in 2015–2019. Of all banks listed on the Indonesia Stock Exchange (IDX) in 2015–2019, 29 banks met the criteria as samples in this study, which consists of 5 state-owned banks and 24 privately-owned banks. The research hypothesis was tested by using the analysis technique of the T-Test and Mann-Whitney Test. The results showed that from the aspect of the Capital Adequacy Ratio (CAR) it was not proven that there was a significant difference in performance between state-owned banks and private banks. Judging from the aspect of Net Profit Margin (NPM) and Return On Assets (ROA), it is proven that there is a significant difference in performance between state banks and private banks. Based on the results of this study, it is recommended that investors or potential investors always consider aspects of Net Profit Margin (NPM) and Return On Assets (ROA) in making investment decisions, while the Capital Adequacy Ratio (CAR) factor can be ignored.

Perencanaan strategi bisnis rumah sakit ibu & anak Yuniarto, Aditya; Zulkifli, Zulkifli; Derriawan, Derriawan
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 how to plan a business strategy for the hospital unit business, with the case study at Women & Children Hospotal (RSIA) XYZ which is private hospital type C at South Tangerang . This research focus is to formulate a business strategy plan for the next 5 years for RSIA XYZ which is expected to be used as a reference for the company and become a benchmark for measuring the success of company performance. This research is a qualitative research with a quantitative approach with a problem approach through descriptive analysis, regarding the Business Strategy Planning at XYZ Hospital in 2020-2024. The results showed the XYZ Hospital business strategy plan by referring to the strategies from the results of the analysis that had been carried out and the right strategy was selected for RSIA XYZ which could then be compiled into work plans and programs. Not only until the next work program will also be compiled Key Performance Indicators (KPI) related to the strategic goals aimed each year.

Pengaruh Current Ratio, Return On Equity, Earning Per Share, dan Debt To Equity Ratio Terhadap Harga Saham pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Virgia, Clariza Aninda; Khoiriawati, Novi
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 aims to determine the effect of the Current Ratio, Return On Equity, Earning Per Share, and Debt to Equity Ratio on the Stock Prices of Infrastructure Companies listed on the IDX for the 2018—2021 period. This study uses quantitative methods. the data source is secondary data, namely in the form of financial statements of infrastructure companies listed on the IDX for the 2018-2021 period. The type of research used is causal associative. The sampling technique used is purposive sampling technique. The total sample was 173 samples. The data analysis techniques used are classical assumption test, hypothesis testing, and panel data regression analysis. The results of the study show that partially the current ratio and return on equity have no significant effect on stock prices in infrastructure companies listed on the IDX for the 2018-2021 period. Meanwhile, earnings per share and debt to equity ratio have a significant influence on stock prices in infrastructure companies listed on the IDX for the 2018-2021 period. Simultaneously, the current ratio, return on equity ratio, earnings per share, and debt to equity ratio have a significant influence on stock prices in infrastructure companies listed on the IDX for the 2018-2021 period.

Pengaruh kepemimpinan, pengambilan risiko, inovasi, partisipasi intensif dan partisipasi kontributif terhadap kinerja koperasi di Purbalingga Jawa Tengah Ambarriani, Anastasia Susty
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 aims to analyze the effect of leadership, risk taking, innovation, intensive participation and contributive participation on the performance of cooperatives in Banyumas, Central Java. The method used is multiple regression analysis using the F-test, R2-test, and T-test analysis methods. Based on the results of the analysis and discussion, it shows that risk-taking, innovation, and intensive participation affect the performance of cooperatives in Purbalingga, Central Java, Indonesia. Contributive leadership and participation have no effect on cooperative performance in Purbalingga, Central Java, Indonesia.

Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020 Dewi, Ari Ani Kusuma; Oktaviani, Rachmawati Meita
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 aims to test whether profitability, capital intensity and liquidity have an effect on tax aggressiveness. This research is included in quantitative research, using secondary data in the form of annual reports or company financial statements. The objects in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with the number of samples used as many as 26 companies. Sampling was carried out using a non-probability sampling purposive sampling method, with the criteria of 1) banking companies that were consistently listed on the IDX for the 2016-2020 period, 2) banking companies that presented financial statements in rupiah currency for the 2016-2020 period, 3) companies banking company banking that has a financial year ending on December 31 for the 2016-2020 period, 4) banking companies that are not at the break-even point or experiencing losses during the 2016-2020 period, 5) corporate banking that does not have an ETR value <0 or > 1. This study uses panel data regression analysis technique using Eviews 12. The results of this study indicate that the profitability variable has a significant negative effect on tax aggressiveness, the capital intensity variable has no significant effect on tax aggressiveness, and the leverage variable is not significant. effect on tax aggressiveness.

Analisis faktor-faktor determinan perilaku inovatif karyawan di organisasi Sriwardani, Sriwardani; Fajar, Fitriani; Maria, Santi
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

In entrepreneurship, innovation has been seen as one of the crucial aspects that can determine performance. Innovative behavior is also one of the things considered to encourage innovation, especially for individuals who work in creative industry businesses. The purpose of this study was to examine and understand the effect of proactive personality, peer support, and creative self-efficacy on the innovative behavior of creative workers. Through a quantitative approach, this research was conducted on 90 MSME employees in two cities in West Java Province, namely Bandung and Cirebon. The sample in this study was selected using a purposive sampling technique, with criteria for MSME employees who have been running their business for at least 1 year. Researchers distributed questionnaires to respondents through an online platform. The collected data was then analyzed using multiple regression analysis with the help of SPSS 25 software for windows. The results of this study contribute to the following findings. First, proactive personality was found to have a positive influence on the innovative behavior of entrepreneurs. Second, peer support also has a positive effect on innovative behavior. Finally, this study proves that creative self-efficacy has a positive influence on the innovative behavior of MSME employees in West Java, Indonesia. This research also provides some contributions that can be considered by the literature and practice in business and entrepreneurship, especially in developing countries.

Pengaruh brand ambassador, brand association dan brand loyalti terhadap keputusan pembelian Neo Coffee Subiyakto, Gatot; Nadiani, Zalfa Putri
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 effect of Brand Ambassador, Brand Association, Brand Loyalty on Neo Coffee Purchase Decisions. The analytical method in this study uses quantitative primary data. The test stages carried out are validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, t test (partial), f test (simultaneous), and coefficient of determination analysis (R2). The data used in this study used a questionnaire instrument, and the valid data collected were 100 respondents. The testing tool used is SPSS 24. The results showed that partially (individually) the brand association variable did not have a positive and significant effect on consumer purchasing decisions. Then the brand ambassador and brand loyalty variables have a positive and significant influence on consumer purchasing decisions. And simultaneously (overall) the variables of brand ambassador, brand association and brand loyalty have a positive and significant effect on consumer purchasing decisions in Jabodetabek.

Determinan audit report lag pada seluruh perusahaan terdaftar di BEI tahun 2020 Leonita, Eka Denistia; Triani, Ni Nyoman Alit
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 aim to obtain empirical evidence regarding the factors that can affect the delay in submitting audited financial reports (audit report lag) for all companies that listed on Bursa Efek Indonesia in 2020. This study used a quantitative method. The type of data used is secondary data from the company's financial statements and annual reports. The sample in this study was taken from data from all companies in various sectors listed on the IDX. The data analysis technique in this study used multiple linear regression test. The results of this study stated that the variables of liquidity, audit fees, and subsidiaries have an effect on audit report lag, while audit firm size, company size, and solvability variables have no effect on audit report lag.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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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