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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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Dampak dari penyajian kembali laporan kuangan terhadap pergantian auditor perusahaan publik di Indonesia Cindy, Cindy; Supriyanto, Supriyanto
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

Auditor switching is the termination of a relationship and the replacement of a public audit service relationship with a Public Accountant or Public Accounting Firm carried out by the company as a service user. This study aims to analyze the factors that led to the auditors change. These factors include restatement of financial statements, corporate governance, KAP size and CEO turnover. The sample of this research is all companies listed on the IDX for the 2016-2020 period. The research method that the researcher uses to examine this research is a quantitative research method to test hypotheses where the sample of data sources is carried out by purposive sampling. Testing of the research hypotheses was carried out using logistic regression analysis. The test results show that the restatement of financial statements, corporate governance, the size of the public accounting firm and CEO turnover have no significant effect on auditor turnover.

Pengaruh struktur modal, likuiditas, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan Mahanani, Heni Tri; Kartika, Andi
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 value of the company is a very importand part for the company, because it can be a reference for investors to see the survival of a company in the coming year. For example in manufacturing companies in the banking sector. To see the increasing value of the company, external and internal parties will pay attention to several factors that can affect the value company. This study aims to examine and analyze the effect of capital structur, liquidity, firm size, and profitability on firm value. The population used in this study are manufacturing companies in the banking sector listed on the Indonesian Stock Exchange for the period 2018-2021. The sample used is 138 using the purposive sample method. The data analysis technique used multiple regression analysis yechnique using the SPSS 16 program.the resut obtained in this study are the capital structure has no effect on firm value, liquidity has a significant positive effect on value, firm size has a significant positive effect on firm value, and profitability does not affect the value of the company.

Hipotesis pasar efisien: tinjauan pustaka sistematik Listika Zen, Emi
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

In recent years, academics and economists have studied the concept of efficiency as applied to capital markets, the efficient market hypothesis (EMH) being a major research area in the specialization literature. They have opposing views about EMH, some are against EMH, some are in favor of EMH. The efficient market hypothesis states that the price of any asset depends on the information, whereas the behavioral finance theory states that the price depends on the reaction of market participants to the information. The conclusion of this article is that testing market efficiency is difficult and it is likely that due to changes in market or economic conditions, new theoretical models should be developed to take into account all changes. For this reason, it is important to continue empirical studies to decide whether capital markets are efficient or informationally inefficient.

Volatilitas market cap pada Bursa Efek Indonesia periode 2019-2021 Naili Amalia; Sunarso Sunarso
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

Stocks are indeed one of the most sought after investments by investors. Stocks have the nature of active price movements, the speed at which stock prices rise or fall is often referred to as stock price volatility. As an investor, you need clear direction regarding the volatility of each layer of the market cap on the stock. Knowing the volatility in each layer of the market cap will provide considerations for investors before investing. This will involve consideration of the magnitude of the return and the risks to be faced. The higher the volatility of the stock price gives a signal, the higher the risk that will be faced. The lower the volatility, the signal the company tends to have a high market cap and has a lower risk. This research method uses quantitative methods with descriptive analysis research types and uses secondary data. The population of this study is the shares of companies listed on the IDX from 2019 to 2021 with purposive sampling where in each layer of the market cap, there are 30 companies. The results showed that there was a significant difference in the value of volatility in the market cap layer. While the results of the risk and return of each layer of the market cap have differences but are not significant.

Pengaruh likuiditas dan leverage terhadap agresivitas pajak Endin Alfin, Muhammad
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 phenomenon of tax aggressiveness regarding companies operating in the health services sector is affiliated with companies in Singapore, namely PT RNI which has been registered as a limited liability company but in terms of capital, the company relies on affiliate debt for a living. This means that owners in Singapore provide loans to RNI in Indonesia. Because its capital is included as tax-deductible debt, RNI avoids liability. The financial statements recorded a loss so that no taxes went into the state. RNI 2014 financial report, recorded debt of Rp 20.4 billion with a company turnover of Rp 2.178 billion. There was a retained loss in the same year's report amounting to Rp. 26.12 billion. Based on the financial statements, this is no longer logical, so the Special DJP Regional Office conducts an examination. Another method used by PT RNI is to utilize Government Regulation 46/2013 on Income Tax specifically for MSMEs, with a final income tax rate of 1 percent. This study aims to obtain empirical evidence of the effect of liquidity and leverage on tax aggressiveness. The objects used are 11 companies in various industrial sectors listed on the Indonesia Stock Exchange in 2016 – 2020 which were selected by purposive sampling. The analysis technique for this research uses multiple linear regression analysis. Based on data analysis, it was found that liquidity had no statistically significant effect on tax aggressiveness and leverage had no statistically significant effect on tax aggressiveness.

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.

Analisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan aplikasi mobile banking pada bank buku 4 di Indonesia dengan menggunakan model unified theory of acceptance and use of technology 2 Setiadi, Hidayat
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 development of increasingly advanced technology supports the birth of various new product and service innovations in the banking industry so that an information technology (IT)-based business strategy is very important to gain competitive advantage and business competition. Increasing the need for ease of transactions anywhere and anytime as well as changes in banking transactions made by the public from cash transactions to non-cash (digital) transactions have resulted in significant growth in mobile banking transactions in Indonesia. Although the number of transactions using mobile banking in Indonesia continues to increase, the process of digitizing banking services is considered a bit late compared to technology-based financial services or fintech. The level of consumer acceptance as a user becomes an essential problem because it is one of the determining factors for the success of an implemented system. This study was conducted to determine what factors in the UTAUT 2 model affect the use of BUKU 4 Bank mobile banking in Indonesia. The research was conducted quantitatively, PLS-SEM data analysis with SmartPLS 3, and online questionnaire distribution in Greater Jakarta (Jakarta, Bogor, Depok, Tangerang, South Tangerang, and Bekasi). The result is that the four hypotheses proposed were declared insignificant and rejected (Performance Expectancy, Effort Expectancy, Social Influence, Hedonic Motivation), the other four hypotheses were declared significant and accepted (Price Value, Facilitating Condition, Habit, Behavioral Intention).

Pengaruh corporate governance, perspektif fraud triangle, income smoothing dan karakteristik perusahaan terhadap fraud pada perusahaan manufaktur di Indonesia Wardhana, Ismail; Usman, Bahtiar
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 problems contained in this study are cases of fraud or fraud that still occur in companies listed on the Indonesia Stock Exchange. Corporate governance is considered as a solution to improve internal control so that it can reduce the number of fraud in the company. The purpose of this study is to analyze the effect of corporate governance, the motivation that arises through the fraud triangle theory, income smoothing, and company characteristics against fraud in companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange. The research methodology used in this study is purposive sampling which produces 33 samples of companies for 5 years of research in the 2017-2021 period. The research model uses a panel of regression data that is processed using E-Views. The findings and contributions of this study are that corporate governance has a significant negative effect on fraud, income smoothing has a significant positive effect on fraud and company age has a significant negative effect on fraud. Meanwhile, the motivation to commit fraud described by the fraud triangle theory and firm size has no significant effect on fraud. The implications of this study are useful for management to determine areas that affect strengthening corporate governance in companies, reduce management aggressiveness in income smoothing actions and find out whether the level of debt ratios and changes in external auditors can increase motivation to commit fraud.

Peranan account officer (AO) dalam memberikan pelayanan dan meningkatkan loyalitas nasabah pada PT. BPR Ciledug Dhana semesta di tengah pandemi corona virus disease 2019 Pradipta, Firli Yoga; Toni, Ahmad
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

Bank Perkreditan Rakyat (BPR) is a Bank that conducts business activities conventionally or based on sharia principles, which in its activities does not provide services in payment traffic, BPR activities are much narrower when compared to the activities of commercial banks because BPR is prohibited from receiving current deposit, foreign exchange activities, and insurance. The number of People's Credit Banks (BPR) is now making competition more intense and vying for the best rating in the eyes of the public, especially PT. BPR Ciledug Dhana Semesta. Therefore, a good anlisis strategy is needed by each bank to increase profit and have good quality. This study aims to determine the role of Account Officers in increasing customer loyalty at PT. BPR Ciledug Dhan in the midst of the 2019 corona virus disease pandemic. This study uses a descriptive analysis method, which describes the overall role of the Account Officer at PT. BPR Ciledug Dhana Semesta. The results of the study indicate that customer needs can be met properly until customers are satisfied with their services so that customer loyalty occurs so that BPR does not lose customers causing substantial losses or loss of income as well as utilizing digital technology to facilitate customer needs. The purpose of all of this is of course to maintain financial system stability, so that the interests of the community and the interests of the national economy are maintained, especially in the banking world.

Pengaruh literasi keuangan, efikasi keuangan, dan sikap keuangan terhadap keputusan investasi melalui perilaku keuangan Hasanudin, Hasanudin; Nurwulandari, Andini; Caesariawan, Iqbal
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 aims to determine the effect of Financial Literacy, Financial Efficacy, and Financial Attitude on Investment Decisions and to find out Financial Behavior in intervening the relationship between the influence of Financial Literacy, Financial Efficacy, and Financial Attitude on Investment Decisions. The population of this study are all employees of the Building Division of PT. Waskita Karya (Persero) Tbk Head Office Jakarta. Data were collected by 105 respondents and processed using IBM AMOS software version 24. Based on the results of the study, empirical facts were obtained: Financial Literacy, Financial Efficacy, Financial Attitudes directly have a positive and significant effect on Financial Behavior; Financial Literacy, Financial Efficacy, Financial Attitude, Financial Behavior directly have a positive and significant impact on Investment Decisions; Financial Literacy, Financial Efficacy, Financial Attitude indirectly have a positive and significant effect on Investment Decisions through Financial Behavior; The intervening variable (Financial Behavior) successfully mediates between the dependent variable (Investment Decision) and the independent variable (Literacy, Efficacy, and Financial Attitude.

Page 89 of 143 | Total Record : 1422

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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

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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