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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

89 90 91 92 93

Influence work discipline and punishment on employee performance Fajar, Fitriani; Umban , Adi Jaya; Aeni , Fira Fitullah
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 analyze the effect of work discipline and punishment on employee performance. This study uses an associative quantitative approach using a questionnaire distributed to 100 samples with purposive sampling technique. The instrument testing in this study used validity and reliability tests, data analysis techniques used descriptive analysis.. The results of this study indicate that: (1) Work Discipline has a positive effect on employee performance, as evidenced by the t-count value of 3.194 and the regression coefficient has a positive value of 0.653; (2) Punishment has a positive effect on employee performance, as evidenced by the t-count value of 2.340 and the regression coefficient has a positive value of 0.348; and (3) work discipline and punishment have a positive effect on employee performance, as evidenced by the calculated F result of 8,532 with a significance of 0.000. (4) The magnitude of the effect of Work Discipline on Employee Performance is evidenced by the adjusted R square value of 0.132 indicating that the ability of the independent variable to explain the variation of the dependent variable is 13.2% and the remaining 86.8% is explained by other variables outside this research model.

Analisis pengaruh profitabilitas, likuiditas, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan Ristiani, Lina; Sudarsi, Sri
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 examine and analyze the effect of profitability (ROA), liquidity (CR), firm size (SIZE), and capital structure (DER) on firm value (Tobin's Q). The population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in three periods, namely 2017-2020. The sampling method used in this study was purposive sampling, so that a total of 440 samples were obtained. The analytical method in this study is multiple linear regression analysis using IBM SPSS 26 software. The results of this study indicate that profitability (ROA) and firm size (SIZE) have a positive and significant effect on firm value (Tobin's Q), while liquidity (CR) and capital structure (DER) has no effect on firm value (Tobin's Q).

Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama Dianita, Mirna; Lestari Barus, Irene Sukma; Hidayat, Rachmat; Rachmawati, Rima; Rachman, Andry Arifian
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 identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.

Implementasi tipe kepemimpinan demokratis Kasubbid dalam upaya meningkatkan kinerja pegawai Badan Pengelola Keuangan dan Aset Daerah Kabupaten Ciamis Zaki Rahman, Muhammad
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 BPKD of Ciamis Regency is an office headed by the head of the department, the head of the sub-division, and the head of the sub-division. This study aims to improve the performance of BPKD Ciamis Regency employees. The method used is a case study method with a qualitative approach. The results of the research show that the sub-division head has the soul of a democratic leader, whose implementation is called a participatory leader. The leadership of this sub-division places humans as the main and most important factor. Each subordinate will be appreciated and respected as a human being who has different abilities, wills, thoughts, interests, concerns, and opinions from one another. So everyone should be utilized by participating in organizational activities. Constraint factors in the application of this type of leadership in the office include the low level of knowledge and experience and the lack of discipline in the working hours of the sub-division head. Efforts are being made, namely by conducting training and development every year, improving the quality of the sub-section and sub-division heads by participating in various trainings, and increasing the discipline of employees' working hours in order to improve employee performance.

Analisis Kinerja Keuangan Sektor Farmasi Yang Terdaftar Di BEI Sebelum Dan Saat Covid-19 Firdausi Nuzula, Salsabila; Siregar, Cantika Sari
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

Financial performance is a reference that the company wants to achieve in the future within a certain period of time, which effectively and efficiently reflects the health of the company. This study aims to obtain information on the financial performance of pharmaceutical sector companies listed on the IDX before and during COVID-19. The research method used in this research is descriptive quantitative. The data analysis technique used is the profitability ratio with secondary data collection. The results of the analysis show that COVID-19 affects the financial performance of pharmaceutical sector companies listed on the Indonesia Stock Exchange. There are several companies experiencing an increase in profitability ratios before and during COVID-19, but not significantly. This supports the agency theory and the signal theory that management has managed the company effectively so that there is an increase in profits. A high profitability ratio is a good signal for investors to invest their shares in the company so that the value of the company's shares will rise.

Faktor-faktor yang mempengaruhi pertumbuhan laba pada Bank Umum Konvensional yang terdaftar di BEI periode tahun 2018-2020 Febriyanti, Sita; Aini, Nur
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

Profit growth is a ratio used to see a business enterprise’s capability to increase income in comparison to the previous period. This study targets to examine the elements that affect profit growth in conventional business banks indexed on the IDX for the length 2018-2020. The populace on this examine are conventional business banks indexed at the IDX for the duration 2018-2020, obtained a population of 45 conventional business banks indexed at the IDX. This examine uses secondary facts inside the form of numbers that are processed right into a statistical measurement scale, so it’s called secondary facts. The analytical method used on this studies is statistics analysis the use of multiple linear regression test. The consequences of this look at suggest that CAR has a positive impact on bank income growth, BOPO has a negative impact on bank income growth, at the same time as NPL and LDR have no impact on income growth of conventional business banks indexed on the IDX for the 2018-2020 period.

Analisis profitabilitas PT. Campina ice cream industry tbk Syarifah, Syarifah; Anwar, Anwar; Wardhana H, M. Ilham
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 analyze the financial performance of PT. Campina Ice Cream Industry Tbk. The type of research used is descriptive quantitative. The population in this study is the financial statements of PT. Campina Ice Cream Industry Tbk for 5 (five) periods, namely 2017-2021. Data analysis techniques using the Balanced Scorecard method include profitability ratios. The results of this study indicate that based on the Balanced Scorecard the company's financial performance is in a balanced position. Judging from the value of Return On Equity (ROE) is in poor criteria caused by a decrease in net profit from own capital. Judging from the Return On Asset (ROA) value is in good criteria caused by an increase in net income from the company's total assets. Judging from the value of Net Profit Margin (NPM) is in good criteria caused by an increase in net profit from sales. Judging from the value of the Operating Profit Margin (OPM) is in the poor criteria caused by the decline in operating profit from sales made by the company.

Pentagon theory dan model beneish M-score Zahra Anggreini, Syavinda; Himmawan D. N, Arief
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

Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory. The Pentagon fraud theory is measured by financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, changes in directors, and the number of photos of members. President, Director The sampling method used is purposive sampling. The sample consists of 41 companies from 168 manufacturing companies that are the research population for 2018–2020. This study shows that the financial target variable has an effect on financial reporting fraud, while financial stability, external pressure, institutional ownership, ineffective supervision, KAP changes, director changes, and the number of photos of the main director have no effect on fraudulent financial reporting.

Pengaruh stres kerja dan social support terhadap job satisfaction pada masa transisi kembali work from office (WFO) Muhaimin, Yahya
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 and explain the effect of work stress moderated by social support on the job satisfaction of teachers and administrative staff at Al-Chusnaini Islamic Elementary School during the transition back to work from the office (WFO) since the COVID-19 pandemic. Respondents consisted of 57 people, then 51 people were used as samples. This quantitative study used simple random sampling to collect samples through questionnaires, interviews, and literature studies. This research uses Partial Least Square (PLS) analysis method with Structural Equation Modeling (SEM) technique, Microsoft Excel and SmartPLS 3.0 software to test the hypothesis. Based on the results of the analysis, it is known that work stress has a negative and significant effect on job satisfaction, and social support does not moderate job stress on job satisfaction because the stress level felt by teachers and administrative staff is not acute. However, social support has a significant effect on the job satisfaction of teachers and administrative staff of Al-Chusnaini Islamic Elementary School.

Faktor-faktor yang mempengaruhi peningkatan minat masuk seminari Diri, Ardianus; Mani, La; S. Hasanah, Rosiana; Hidayat, Z.
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

Seminary is an educational place (dormitory and school) which is devoted to children who have the desire to become priests. These young people are nurtured by the teaching staff of the priests. This study aims to examine the influence of seminary promotion factors, student religiosity, social media and students' understanding of seminary so that they are interested in joining the seminary. Quantitative research was conducted using a survey method by distributing questionnaires to 100 generation Z students of SMP Panca Setya 2 Sintang from January 2021 to April 2021. The results showed that seminary promotion and social media had a significant effect on understanding and interest in seminary. However, student religiosity has no significant effect on interest in entering the seminary. Conclusion: Interest in entering seminary is influenced by seminary promotion, social media and students' understanding of seminary. Therefore seminaries need to increase promotion of seminary, social media and understanding of Generation Z students about seminary in an effort to increase student interest in entering seminary.

Page 91 of 143 | Total Record : 1422

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Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 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