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Muhamad Ardi Nupi Hasyim
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
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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Literature Study of Sukuk Mechanism and Operation As a Sharia Monetary Instrument Arfan Harahap, Muhammad; Latip, Abd; Nafil, Herwan; Puspita Sari, Dira; Soemitra, Andri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.311 KB) | DOI: 10.32670/fairvalue.v4i1.483

Abstract

Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan metode studi literature terhadap 100 jurnal yang telah terbit sejak tahun 2010-2020. Berdasarkan rangking yang dihasilkan dengan bantuan software Publish or Perish, data jurnal ditentukan dengan banyak temuan terbaru. Terjadi tren perkembangan terhadap penelitian yang berkaitan dengan sukuk sepanjang 10 tahun terakhir dengan penelitian terbanyak pada tahun 2013. Negara Malaysia menjadi penyumbang penelitian terbanyak dibandingkan dengan Negara lain. Penerbit Elsevier menerbitkan lebih banyak jurnal sepanjang tahun penelitian. Posisi literasi mengenai sukuk memiliki berkaitan dengan banyak kata kunci yang saling berketerkaitan dengan hasil yang diperlihatkan pada Network Visualitation.
COVID 19 : PENETAPAN PERMENDAG RI No.10 TERHADAP REAKSI PASAR : COVID 19 : PENETAPAN PERMENDAG RI No.10 TERHADAP REAKSI PASAR Ismah Anggraini, Desy; Aminatuzzuhro
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.454 KB) | DOI: 10.32670/fairvalue.v4i1.484

Abstract

Corona Virus Disease (Covid-19) pertama kali muncul di Wuhan, Cina pada 8 Desember 2019 dan berdampak kepanikan yang menyebabkan lumpuhnya pertumbuhan ekonomi. Investor mulai mengalihkan dana ke sektor yang lebih aman seperti obligasi, menaruk uang tunai, serta menginvestasikan dana mereka ke aspek yang lebih menguntungkan. Hal ini berakibat pada anjloknya harga saham dan IHSG yang berada pada titik terendahnya. Sehingga penelitian ini bertujuan untuk mengetahui sektor-sektor apa saja yang paling terdampak, bagaimana reaksi pasar, dan akah perbedaan sebelum dan setelah Covid-19. Penelitian ini menggunakan metode event study dengan event date yang bertepatan dengan penetapan larangan impor sementara. Penelitian menggunakan data sekunder yang dikumpulkan dari Bursa Efek Indonesia dan website yahoo finance. Selanjutnya data diolah dengan menggunakan uji beda Penelitian ini menguji tentang reaksi pasar atas adanya PERMENDAG RI No.10 Tahun 2020 dengan pendekatan event study dengan menggunakan event date yang bertepatan dengan disahkannya PERMENDAG RI No.10 Tahun 2020. Hasil penelitian menunjukkan bahwa informasi penetapan PERMENDAG RI memiliki nilai ekonomis bagi sebagian besar investor sehingga investor menganggap penetapan tersebut sebagai suatu peristiwa yang memiliki dampak terhadap abnormal return serta industri keuangan pada awal pengeluaran penetapan tersebut mengalami penurunan terhadap AAR namun untuk minggu setelah penetapan mengalami peningkatan.
PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Yunan, Nadiya; Kadir; Anwar, Kasyful
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.106 KB) | DOI: 10.32670/fairvalue.v4i1.485

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis (1) profitabilitas (ROA) terhadap pengungkapan sustainability report; (2) likuiditas terhadap pengungkapan sustainability report; (3) ukuran perusahaan terhadap pengungkapan sustainability report; (4) umur perusahaan terhadap pengungkapan sustainability report; (5) dewan komisaris independen pengungkapan sustainability report; (6) komite audit pengungkapan sustainability report;Penelitian ini menggunakan kuantitaf dengan perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan sustainability report. Hasil dari penelitian ini menunjukkan bahwa (ROA), ukuran perusahaan dan dewan komite audit berpengaruh positif, yang menunjukkan bahwa semakin tinggi (ROA), semakin besar ukuran perusahaan dan semakin banyak dewan komisaris independen maka luas pula pengungkapan. Variabel komite audit menunjukkan arah negatif yang berarti banyaknya anggota komite audit maka pengungkapan cenderung tidak luas. Variabel likuiditas dan umur perusahaan tidak berpengaruh, yang menujukkan bahwa tinggi rendahnya nilai likuiditas dan tua mudanya umur perusahaan tidak mampu mempengaruhi luas tingkat pengungkapan.
Penerapan Activity Based Costing System Sebagai Dasar Penentuan Harga Sewa Room Karaoke (Studi Kasus Pada NAV Karaoke Keluarga Cabang Braga Citywalk) Dani Permana, Dani Permana; Gunardi, Gunardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.893 KB) | DOI: 10.32670/fairvalue.v4i1.491

Abstract

The purpose of this research is to find out the comparison of the cost of renting karaoke rooms used by NAV Karaoke Management with the cost of goods using the Activity Based Costing System that will be used in this research, so that the results of the comparison can be known using this method. This Activity Based Costing System is worthy and relevant to be used in finding out karaoke room rental prices or it is not quite fitting for the current situation. Descriptive - qualitative technique is used in this study so that researchers can come directly to the related research object, that is NAV Karaoke Braga Citywalk branch, to acquire the data and information needed with a case study approach. The analysis that is used is a comparative analysis, meaning that the researcher has intention to compare the price set by NAV management with the cost calculated using the Activity Based Costing System method with a description of the discussion. The results of this study found a quite significant difference between the cost of goods set by NAV itself and the cost of goods calculated based on calculations using the Activity Based Costing System method, the description of the discussion shows the difference in prices for each type of room available in the current three-month period.
THE EFFECT OF COMPANY CHARACTERISTICS AND CORPORATE GOVERNANCE ON TIMELINESS CORPORATE INTERNET REPORTING ON BANKING IN INDONESIA Hamsyi, Nur Fitriana; Andriani, Silvia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.358 KB) | DOI: 10.32670/fairvalue.v4i1.492

Abstract

This research has the purpose of examining the effect of firm size, profitability, leverage, liquidity, public ownership, and the audit committee on the timeliness of corporate internet reporting in Indonesian banks. Types of data and data sources are pooling data and secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in 2018 - 2019. The sample obtained from the purposive sampling technique is as many as 39 companies tested for two consecutive years to obtain 78 data to be processed. The data analysis used is logistic regression analysis with the EViews 9 analysis tool. The results show that only company size has a positive effect. Meanwhile profitability, leverage, liquidity, public ownership, and the audit committee do not influence on the timeliness of corporate internet reporting.
Financial Distress pada Usaha Kecil dan Menengah di Indonesia Adinda, Yuniar; F. T, Kristanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.134 KB) | DOI: 10.32670/fairvalue.v4i1.497

Abstract

Financial distress became a dependent variable used in this study, with the aim ofknowing how the influence on current ratio, work capital to total assets (WCTA),company size, sales growth, managerial ownership, and institutional in small andmedium enterprises listed on IDX (Indonesia Stock Exchange). The populationselected for this study was 39 small and medium-sized companies in 2015-2019, witha sample of 9 companies selected. The data analysis model applied in this study islogistic regression analysis. The results of this study showed that current ratio, firmsize, sales growth, managerial ownership, and institutional ownership have nosignificant influence on financial distress. As for the ratio of work capital to totalassets has a significant influence on financial distress
PENGARUH LAYANAN GO FOOD DAN PENETAPAN HARGA TERHADAP VOLUME PENJUALAN DI PT EVIS MANDALIA ANUGRAH (KOPI KOHI) Renaldi, Dendi; ,Gunardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.505 KB) | DOI: 10.32670/fairvalue.v4i1.503

Abstract

The effect of go-food services, pricing on sales volume is the purpose of this study. The research was conducted in the form of a quantitative descriptive study with the population being Kopi Kohi employees. This research is interesting because Go Food gets 20% from its partners in every sales transaction. Sampling used non-probability sampling with saturated sampling technique. The results showed that the go-food service and pricing had an effect of 62.1% on sales volume and the results of f count 28,705 > Ftable 3.27 with sig <0.05. Pengaruh layanan go-food, penetapan harga terhadap volume penjualan merupakan tujuan dari penelitian ini. Penelitian dilakukan berupa penelitian deskriptif kuantitatif dengan populasinya adalah karyawan Kopi Kohi. Menariknya penelitian ini karena Go Food mendapatkan 20% dari mitranya dalam setiap transaksi penjualan. Penarikan sampel yang digunakan non probability sampling dengan teknik sampling jenuh. Hasil penelitian menunjukkan layanan Go-Food dan penetapan harga memiliki pengaruh sebesar 62,1% terhadap volume penjualan dan hasil f hitung 28,705 > Ftabel 3.27 dengan sig <0.05.
PERAN GOOD CORPORATE GOVERNANCE ATAS DETERMINAN KUALITAS LABA INDUSTRI DASAR DAN KIMIA DI INDONESIA Wanlyeamin Arnold, Luturmas; Nurmala Ahmar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.004 KB) | DOI: 10.32670/fairvalue.v4i3.507

Abstract

This study aims to examine the effect of capital structure, profitability and liquidity onearnings quality with good corporate governance as moderation in basic industrialand chemical manufacturing companies on the Indonesia Stock Exchange from 2016 to2019. This research method uses quantitative research with SEM-based data analysis.variant using the WarpPls 7.0 application. The results of the analysis show that capitalstructure affects earnings quality, good corporate governance moderates the quasicapital structure on earnings quality, profitability does not affect earnings quality,good corporate governance does not moderate profitability on earnings quality.Liquidity does not affect earnings quality, good corporate governance does notmoderate liquidity on earnings quality
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT MENGGUNAKAN MICROSOFT VISUAL STUDIO 2010 DI APOTEK ASSIDIQIYAH GARUT Rahmawati Salim, Elisa; Nurrohman, Taufik; Karyadi, Karyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1307.985 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.508

Abstract

This research aims to design an accounting information system of medicine inventory using Microsoft Visual Studio 2010 in Assidiqiyah Garut pharmacy. Assidiqiyah pharmacy is a place of professional dedication for the pharmacist who has taken the pharmacist’s oath or promise. The activities carried out are compounding and delivering medicine. The research method that is used is a qualitative method, with data collection techniques are observation, interview, documentation, literature study, and website. The development method that is used is the waterfall method. The author uses a complete system, namely Flowmap, context diagram, Data Flow Diagram Level 0, and Entity Relationship Diagram, which is input from drug inventory data, the process consists of transactions for drug submissions, drug receipts, drug dispensing, and general journals, while the output is a report transaction and general journal reports. The problem that was found was recording data was still used a manual recording system only using the ledger, which that susceptible to errors in reporting data. The author hopes that this research on the design of the drug supply information system can help the process of recording drug supplies at the Assidiqiyah Pharmacy. The suggestions that are given are 1) there is training for admins who will use the system. 2) This system was continuously developed to meet institutional needs. 3) This system should be maintained to prevent a system failure.
PENGARUH FIRM SIZE, QUICK RATIO (QR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA) DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI Amal, Muhammad Khairul; Siwiyanti, Leonita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.144 KB) | DOI: 10.32670/fairvalue.v4i1.512

Abstract

This study aims to analyze the effect firm size, quick ratio (QR), debt to equity ratio(DER), return on assets (ROA) and coupon bond to bond price at corporates listed onIndonesia Bond Pricing Agency (IBPA) on period 2012-2016. The population in thisstudy amounted to 67 companies and obtained a sample of 23 companies. The sampleselection in this study used purposive sampling method and samples are selected basedon predetermined criteria. Data collection method used is documentation method that isby recording or documenting data listed in annual report on (IDX) and bond data onIBPA. Data analysis technique used in this research is panel analysis in Eviews 9.0

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