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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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Kontribusi pajak daerah terhadap Pendapatan Asli Daerah Kabupaten Lembata Panggabean, Lenny
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.1970

Abstract

In the Regional Expenditure Revenue Budget (APBD), it is stated that regional tax is one of the sources of revenue that plays an important role, in addition to other sources of regional revenue such as levies, the results of the management of separated regional wealth, and other legitimate local revenue. This study aims to determine how much the regional tax contributed to the original revenue of the district of Lembata for the years 2016–2020. The object of research is the 9 types of regional taxes managed by Bapenda, which is secondary data with quantitative and descriptive research methods. The formulation of the problem in this study is to see how much contribution is given by the 9 types of regional taxes managed by Bapenda to the original revenue of the district of Lembata for four years. The conclusion is that the type of local tax that contributes the most is non-metallic minerals and rocks tax, while the type of tax that contributes the least to the district is entertainment tax. For the regional tax contribution managed by Bapenda, there is only an average of 1% of the original regional income contained in the ABPD of Lembata district.
The mediation role of RKA-SKPD review on the effect of effectiveness of government internal supervisory apparatus (APIP) and competence of regional financial management officials on budgetary planning Maharani, Hasna; Yazid , Helmi; Yulianto, Agus Sholikan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2058

Abstract

The purpose of this study was to analyze The Mediation Role of RKA-SKPD Review On The Effect of Effectiveness of Government Internal Supervisory Apparatus (APIP) and Competence of Regional Financial Management Officials on Budgetary Planning. The population in this study were 116 Government Internal Supervisory Apparatus (APIP) who worked in Regional Government Organizations (OPD) Serang Regency. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart PLS software version 3.3.3. The results in this study indicate that The effectiveness of APIP and Competency of PPKD have a significant positive effect on Budgeting Planning and RKA-SKPD Review on APIP in Regional Government Organizations (OPD) Serang Regency. Budgeting Planning has a significant positive effect on the RKA-SKPD Review on APIP in the Regional Government Organization (OPD) of Serang Regency. The RKA-SKPD review can mediate the effect of APIP Effectiveness and PPKD Competence on Budgeting Planning on APIP in Local Government Organizations (OPD) Serang Regency.
Perancangan sistem informasi akuntansi penjualan tunai pada konveksi Zunrock dengan vb.net metode RAD Habibi, Ilham; Nurhakim, Hasbi; Rosalina, Resmi Ranti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2061

Abstract

The problem with sales cash receipt information system is a common problem that occurs in a company, the problems that arise occur because accumulation data with manual bookkeeping and the large number of cash receipts from sales which result in the data storage process being not well organized. The purpose of this study was to development accounting information system at Zunrock Apparel Convection. Researchers obtained data using interview techniques, literature study, and observation. The tools used in this survey are an interview form, a list of questions, and notes. In this research, the mechanism used system design stage. Method used is the RAD method. Testing cash receipts applications with Vb.Net program used black box testing method. Black box testing or also known as Behavioral Testing is a test carried out to observe input and output of the software without knowing code structure of the software. Based on results of design and test results of the zunrock apparel convection cash receipt application with Vb.Net program, it was concluded that use of the Rapid Application Development (RAD) method made cash receipt application design process more accurate and structured. This is because RAD method must be carried out sequentially based on predetermined forms.
Capability analysis of electability candidate member DPRD DKI Jakarta Party Nasdem Yehezkiel, Niko; B. Sukamdani, Hariyadi; Diyah Maharani, Maya Dewi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2113

Abstract

The human resource factor is an element that must be considered by the organization or company. Political parties are present in society with the aim of seeking and maintaining power in order to realize the program. The purpose of this study was to obtain an overview of the electability of the Nasdem party in DKI Jakarta in terms of capability evaluation, and the purpose of this study was to analyze the electability of candidates for DPRD DKI Jakarta members. Jakarta, NasDem Party. The research method used is descriptive research with qualitative and quantitative approaches. The population sample used in this study amounted to 40 people and was for data analysis using SPSS and ISM. The results of the study show that capability has a positive and significant effect on electability. The benchmark factor for success is the capability of sector 1 (autonomy). It has three factors. The objective ability factor is where sector 1 (autonomous) has 3 factors; capabilities constraints, where sector 1 (autonomous) has 2 factors. HR is an important part of building integrity, realizing the vision and mission of an organization. The connection between human resources and skills is more important than just making people more electable temporarily.
Pengaruh Kualitas Aktiva Produktif (KAP), Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) Terhadap Profitabilitas Bank Umum Swasta Syariah Khairiyah, Nurul Musfirah; Sakti, Ditto Taruna; Ramli, Ramli
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2115

Abstract

This research was conducted to test the Quality of Earning Asssets (KAP), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) in Sharia Private Banks listed on the OJK for the 2015-2021 period. This type of research uses a quantitative approach with data sources, namely secondary data. The population in this research are Sharia Private Banks. The researcher used data analysis techniques with the statistical application of IBM SPSS Statistics 26. The application was used to test Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis and carried out Research Hypothesis Testing. The results of the research, the KAP, NPF, and FDR have a simultaneously effect on Profitability. Furthermore, the KAP have a partially negative and significant effect on Profitability, FDR have a partially positive and significant effect on Profitability. Meanwhile, NPF has no partial effect on Profitability.
Pengaruh modal kerja, perputaran aktiva, dan leverage terhadap profitabilitas Syahzuni, Barlia Annis; Jimmy, Jimmy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): 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 | DOI: 10.32670/fairvalue.v5i3.2131

Abstract

The impact of digital transformation in Indonesia on the food and beverage industry can support and facilitate activities in the industry. However, this makes the competition in the industry higher, causing the profit to decrease. The purpose of this study is to determine the impact of working capital, asset turnover and leverage on company profitability in the food and beverage industry in the Liquors, Soft Drinks, Dairy Products, Processed Foods and Fish, Meat & Poultry sub-sectors. The data source comes from the annual financial statements of companies listed on the Stock Exchange with a sampling technique using purposive sampling method in accordance with the research criteria. The research period was taken for 5 years from 2017 to 2021 with the number of sample data used as many as 135 data from 27 entities. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that working capital, asset turnover and leverage simultaneously have an effect on profitability. While working capital has a positive impact on profitability, asset turnover has no impact on profitability and leverage has a negative impact on profitability.
Pengaruh pertumbuhan Aset, Leverage, ukuran perusahaan dan Profitabilitas terhadap kebijakan Dividen Fatiyah, Riska Nurul; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): 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 | DOI: 10.32670/fairvalue.v5i3.2134

Abstract

The ideal dividend policy divides current payouts and long-term growth equally. Thus, the purpose of this research is to determine the impact of asset growth, leverage, firm size, and profitability on empirical dividend policy for companies in the food and beverage subsector listed on the Indonesia Stock Exchange, either partially or concurrently, during 2016 until 2020. This analysis uses the form comparative causal analysis to determine the relationship correlation two or many variables. Purposive sampling was used to choose manufacturers with in food and beverage subsector that were posted here on Indonesia Stock Exchange between 2016-2020 as samples for this study. Obtained 8 corporations which meet qualifications for the research sample, then the sample can be obtained 40 financial statements. This research method uses multiple regression analysis. The results partially prove that the profitability variable (NPM) on dividend policy has had a positive and significant effect, other variables of asset growth (AG) and leverage (DER) have a negative and significant effect on dividend policy, and firm size (SF) have had no effect on dividend policy. Simultaneously, there influence for the variables on asset growth (AG), leverage (DER), firm size (SF), and profitability (NPM) for dividend policy was obtained..
Pengaruh agunan dan profitabilitas terhadap tingkat hutang perusahaan dimoderasi oleh umur perusahaan Nikolas, Samuel; Purwaningsih, Eny
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2136

Abstract

The capital structure is reflected in the ratio of total debt (short-term plus long-term) to total assets. Leverage is a comparison between a company's long-term funding between long-term debt and total assets. The level of debt is important for the company's business continuity, when the company experiences a funding deficit after using its own capital, the company will use debt as a source of funds from outside the company. There are factors that can affect debt levels such as COL, AGE and NPM. This study was conducted to determine the effect of COL and NPM moderated by the age of the company on the level of company debt. The gap theory in this study is that there are differences in results in profitability variables so that researchers are interested in re-examining to see the results. The population of this study used companies in the various industries sector for the 2016-2020 period amounted to 44 companies and the sample obtained was 11 companies using purposive sampling techniques. The analysis in this study used descriptive statistics, then the pituitary test used moderation regression analysis. The results of this study indicate that partially collateral has a negative effect on the level of debt, profitability has no effect on the level of debt, the age of the company strengthens the effect of collateral on the level of debt and the age of the company does not moderating the effect of profitability on debt levels.
Peran kebijakan dividen dalam memediasi kinerja keuangan terhadap return saham Meidiyustiani, Rinny; Laksmiwati, Mia; Oktaviani, Retno Fuji; Rolanda, Ivo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): 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 | DOI: 10.32670/fairvalue.v5i4.2154

Abstract

This study aims to determine the role of dividend policy as an intervening variable of the company's financial performance which consists of the ratio of liquidity, solvency, activity and profitability to stock returns in public companies that are members of LQ 45 on the Indonesia Stock Exchange during the 2016-2021 period. The type of research is quantitative research with a descriptive approach. With purposive sampling technique, 21 companies were obtained as samples. Analysis and testing of research hypotheses using the Structural Equation Model - Partial Least Square (PLS) method, which is run with SmartPLS version 3.0 software. The results showed that liquidity and activity had an effect, but profitability and solvency had no effect on the Dividend Payout Ratio. Only solvency has an effect, while liquidity, activity and profitability have no effect on stock returns. Furthermore, the Dividend Payout Ratio has no role in mediating financial performance on stock returns.
Faktor yang mempengaruhi likuiditas perusahaan tekstil dan garmen di Bursa Efek Indonesia (BEI) periode 2019 – 2021 Sopakuwa, Benardus Rogger; Gomulia, Budiana; Faisal, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): 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 | DOI: 10.32670/fairvalue.v5i3.2156

Abstract

The textile and garment industry is an industrial sector that plays an important role in driving the economy in Indonesia. According to the Minister of Industry of the Republic of Indonesia, amid the Covid-19 pandemic, there were liquidity problems in the textile and garment industry in Indonesia. This study aims to determine the factors that influence the liquidity of textile and garment companies on the IDX for the period 2019-2021. There are several independent variables tested, among others, company size, opportunity to grow, and working capital turnover. The population used in this study were all 21 textile and garment companies on the IDX. While the sample was taken using purposive sampling technique, in order to obtain 15 companies with a total sample of 164. Data analysis was carried out using multiple linear regression method. The results of the study show that the size of the company has a positive and significant effect on liquidity.

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