Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

80 81 82 83 84

Pengaruh rasio profitabilitas, rasio solvabilitas, dan rasio likuiditas terhadap financial distress Putri, Rafaisya Alanza; Hendayana, Yana
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 profitability ratios, solvency ratios, and liquidity ratios on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 40 (forty) companies obtained by using the purposive sampling method. The method used in this study is causal associative and the statistical method used to test the hypothesis is logistic regression analysis using the SPSS 25 application. The results show that partially the profitability ratio influences financial distress of 0.000, while the solvency ratio is 0.622 and the ratio liquidity of 0.213 has no effect on financial distress. The research also shows that the profitability ratio, solvency ratio, and liquidity ratio influence financial distress of 67.7%, and the rest is explained by other variables outside of this research model, which is 32.3%. This research is expected to serve as an enrichment consideration for companies when managing financial health to prevent financial distress and assist shareholders in considering investment decisions.

Pengaruh rasio profitabilitas, rasio leverage, dan rasio likuiditas terhadap harga saham Fahrizal, Rifky; Hendayana, Yana
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 aim of this research is to determine the effect of profitability, leverage and liquidity ratios on stock prices of metal & mineral sub-sector companies listed on the IDX for the 2018-2021 period. Obtained as many as 7 (seven) samples of companies using purposive sampling method. This research uses the associative method with multiple linear regression data analysis techniques and hypothesis testing assisted by the SPSS 26 program, which includes a partial test (t test) and simultaneous test (F test) to determine the effect between variables. The results of the research state that profitability does not have a partial effect on stock prices with a significant profitability of 0.628, leverage does not have a partial effect on stock prices with a significant leverage of 0.533, liquidity has a partial effect on stock prices with a significant 0.008. The results of the research state that profitability, leverage, and liquidity simultaneously affect stock prices with a significant 0.014. This research is expected to help companies to improve financial performance in order to avoid a decline, can help investors in making investment decisions.

Pengaruh kualitas layanan dan store atmosphere terhadap customer loyalty Takwim, R. Iim; Asmala, Tuti; Johan, Ahmad
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 consumer responses regarding the effect of service quality and store atmosphere on consumer loyalty at the Surjoy coffee shop in Bandung. The population in this study were true coffee consumers in the city of Bandung as many as 101 people, where the sample in this study was also the population. Data were obtained through interviews, observations, literature studies, and distributing questionnaires. Multiple linear analysis. The method used is descriptive verification with a quantitative approach. The results in this study indicate that there is an influence between store atmosphere and service quality on consumer loyalty. This result is supported by Dahmiri's research (2020) that there is a significant effect of these two variables on consumer loyalty. This study emphasizes that these two variables must be managed properly by the organization, especially when competition is increasing.

Penerapan pelaporan sosial pada perusahaan sektor energi yang sudah terdaftar di Bursa Efek Indonesia Margireta, Ira Anugerah; 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 analyze the company's Corporate Social Responsibility disclosures presented in the Sustainability Report based on the latest reporting standards issued by the Global Reporting Initiative, namely the GRI Standards, and to find out the implementation of the Corporate Social Responsibility (CSR) Report conducted by PT Elnusa Tbk, PT Medco Energy Internasional. Tbk, PT Perusahaan Gas Negara Tbk, PT Adaro Energy Tbk. PT AKR Corporindo Tbk, PT Indika Energy Tbk, PT Energi Mega Persada Tbk, PT Bumi Resources Tbk, PT Super Energy Tbk, and PT Ratu Prabu Energy Tbk. This research uses descriptive qualitative method. Descriptive qualitative is used in this study where the author describes the object of research according to the actual situation by collecting what is needed and related to interpret and compare the results of his analysis of energy sector companies for conclusions. The conclusion is that by using the GRI standards for CSR reporting, the report not only informs the process of implementing CSR, but also informs the wider community about the company's profile and strategy, as well as the management approach taken and other economic benefits.

Implementasi perhitungan harga pokok produksi tahu sumedang dengan penerapan metode full costing dan variable costing Juantara, Billy Akbar; Kusumastuti, Ratih; Tiswiyanti, Wiwik
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 conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more precise in making decisions. Based on this, a problem arises that is how the analysis of determining the method of calculating the cost of production on the tofu company if you use the full costing and variable costing method. The results of the study indicate that the full costing method can provide an accurate calculation of HPP, which in its calculation includes all elements of costs, both raw material costs, direct labor costs and fixed variable BOP. This is because the full costing method is very suitable for long-term decision making.

Price earning ratio, ukuran dan nilai perusahaan pada perusahaan manufaktur di Indonesia Wiratno, Dwi Haryono; Yustrianthe, Rahmawati Hanny
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 price earning ratio and size on value of the company in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a associative research. The population in this study were 177 companies listed on the IDX. The sample selection used a purposive sampling techinique and the research sample was obtained from 63 issuers financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The result showed that price earning ratio has a positive and significant on value of the company. Meanwhile size do no have a positive and significant on value of the company listed on the IDX for the 2015-2019 period.

Harga, promsi, inovasi produk dan keputusan pembelian produk zaitun series mustika ratu Husnayetti, Husnayetti; Sunarsih, 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

The purpose of this research is to help Mustika Ratu management determine which factors will influence consumer decisions to buy Saries Mustika Ratu products in the DKI Jakarta area. This research data is primary data obtained by distributing questionnaires through Google forms. The analysis used in this research is data quality test, classical assumption test and multiple linear regression test. The results of the research that has been carried out show that the simultaneous influence of the three variables (Price, Promotion, Product innovation) is seen from the F value, the calculated F value is 11.367 > F table 3.08. This shows that the three variables simultaneously have a significant effect on the purchasing decision variable. The coefficient of determination (R2) which is used to measure how much the model's ability to explain the variation of the dependent variable is 0.244 (24.4%) this shows that 24.4% of price, promotion and product innovation variables affect purchasing decisions while the rest is 77, 6% is explained by other variables.

Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City Sukarno, Aji; Haryono, Haryono
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

So many efforts made by the Indonesian government to build the State of Indonesia into a developed country. One way is to do a lot of infrastructure development such as building transportation access and improving the quality of public facilities. Funds needed to build transportation access and improve the quality of public facilities can be obtained from various sources. One of them through local taxes. Bogor City Regional Tax consists of hotel tax, restaurant tax, entertainment tax and others. This research has a purpose to know the contribution of hotel tax, restaurant tax and entertainment tax as source of Original Regional Income of Bogor City in 2012 until 2016. The type of data used is secondary data. Data collection techniques used were interviews and documentaries. The results of this study indicate that the contribution of hotel tax is very small as a source of income Original Regional Bogor City. Restaurant tax has a small contribution as a source of Revenue Original Region of Bogor City. And the contribution of entertainment tax in the city of Bogor is also very small.

Testing for break-even effect in the indonesian capital market Yohanis, Yohanis; Margaretha, Farah; Usman, Bahtiar
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 find out whether investors experience a break-even effect. The research method used in this study was the Leal et al. (2017) method to find the break-even effect. The results show a break-even effect in several years, 2012 and 2015. This means that only in those two years did individual investors experience a break-even effect as indicated by the Proportion of Winners Additionally Purchased (PWAP), which was more significant than the Proportion of Losers Additionally Purchased (PLAP). The limitation of the research is that there are still several other methods that can be developed to find the break-even effect. Bullish and bearish market conditions are also expected to influence investors' decisions. The research implication for securities companies and capital market authorities is that it is necessary to support individual customers through education to avoid these two effects. Investors need to be aware of the break-even effect. Research on individual investors is still minimal. In addition, it uses a sample of secondary data from individual investor transactions to find the relatively new break-even effect on the Indonesia Stock Exchange.

Training strategy for development of life insurance agent in facing the generation z market Arneldy, Suryani; Sukamdani, Nugroho B.; Maharani, Maya Dewi Diyah
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

The purpose of this research is to reduce the gap between Life Insurance Agents who are mostly Generation X with the future market of Generation Z and the purpose of this research is Formulating the right Life Insurance Agent development strategy to be applied to Generation Z market penetration. The research method used is descriptive research with a qualitative approach. The population sample used in this study amounted to 5 people and for data analysis using ISM, SWOT and descriptive analysis. The results of this study are (1) This strategy is applied based on the utilization of existing strengths and opportunities. Training for Life Insurance Agents is carried out regularly and in a structured manner, enabling Life Insurance Agents to adapt to any changes that occur by applying technology to the life insurance business process. The application of technology will make it easier for companies to design more diverse products and keep up with the times. (2) The Program (Professional Development Program) is analyzed using ISM (Interpretative Structural Modeling) Analysis to find key sub-elements of each element of Program Objectives, Program Needs, Program Constraints, and Possible Changes that play a role in driving program success or vice versa. cause the program to fail. (3) One of the activities to realize the program is training.

Page 82 of 143 | Total Record : 1422

80 81 82 83 84

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue

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

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