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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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Pengaruh rasio Net Intersest Margin (NIM), Loan To Deposit Ratio (LDR) dan Non Perfoming Loan (NPL) terhadap profitabilitas bank Hilmy Tsany, Muhammad; Bagana, Batara Daniel
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.v5i3.2162

Abstract

The banking industry is an important sector in national development that functions as a financial intermediary. Banks as intermediary institutions must have good performance by maintaining and improving bank soundness. Thus, banks can more easily gain and maintain the trust of their customers (agent of trust), which is a bank's fundamental principle. This study aims to examine and analyze the effect of the ratio of NIM, LDR, and NPL on Bank Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021 with a final sample of 50. The sample method used in this study is multiple linear regression analysis using the IBM SPSS 22 program. The conclusion of this study is the simultaneous variable ratio NIM, LDR, and NPL have an influence on profitability. Meanwhile, partially the ratio of NIM and NPL has no effect on profitability, LDR has a positive effect on profitability.
Pengaruh faktor-faktor Internal Diri Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Laksmi, Kadek Wulandari; Ariwangsa, I G. N. Oka; Lasmi, Ni Wayan; Sianipar, Arsia Dondania
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.v5i3.2164

Abstract

Taxes are people's contributions to the state which are mandatory, coercive in nature, and have no direct reward where they are utilized for the benefit of the state in obtaining the prosperity of the people. Tax is part of the main source of national income, which aims to finance government needs and finance development. Taxpayers must have knowledge of taxation and master the rules so they can improve compliance with their obligations so they do not get sanctions on tax rules. The research population is individual taxpayers at KPP Singaraja using a non-probability sampling method and an accidental sampling type. The research data is in the form of quantitative and multiple linear regression models. As a result, a taxpayer's knowledge of tax rules, level of income, and level of education all have a positive effect on how well they follow the rules.
Pengaruh Corporate Social Responsibility terhadap pemberian keuntungan jangka panjang pemegang saham Suhardjo, Iwan; Salmayani, Salmayani
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.v5i4.2181

Abstract

Companies, as economic entities, regardless of the form of industry, aim to make optimal profits to increase the wealth of shareholders, but that alone is not enough. This study aims to find out what long-term benefits will exist for a company when it implements corporate social responsibility for its shareholders. This study uses a quantitative method, and data tests were conducted on 255 companies tested in 2017–2021. The data used has usually been distributed. The test results show that the obligation of CSR in a company has no significant positive effect on earnings persistence. This researcher proves that the fulfillment of CSR obligations in a company cannot guarantee the persistence of profits in that company. Furthermore, the authors claim that the obligation of CSR in a company has no significant positive effect on earnings persistence. This researcher proves that the fulfillment of CSR obligations in a company cannot guarantee the persistence of profits in that company.
Pengaruh dewan direksi wanita pada pelaporan tanggung jawab sosial perusahaan 2017 -2021 Tang, Sukiantono; Sari, Ayu Widya
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.v5i3.2188

Abstract

Corporate social responsibility is an effort made by the company in carrying out its responsibilities to stakeholders such as employees, the community, shareholders, consumers, and the surrounding environment. The percentage of women on the board of directors is also related to the results of corporate social responsibility and the strength of the analysis. This study aims to examine the effect of the female board of directors on corporate social responsibility reporting. This study uses quantitative methods and analysis with panel data regression. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) from the period 2017 to 2021. The sample selection technique used purposive sampling and obtained 304 companies, so the total sample obtained for 5 years was 1463 research samples. The results of this study prove the influence of female board of directors on corporate social responsibility. Overall, it shows that the number of female directors has a positive effect on social responsibility, the percentage of female directors hurts corporate social responsibility, the female dummy has no effect on social responsibility, and the female audit committee ratio has no effect on social responsibility and the female expert director ratio does not. affects corporate social responsibility and has a Prob value (F-statistic) showing a value of 0.000000 from <0.05 and the value of Adjusted R-squared shows a value of 0.549845 or 54.98%.
Pentingnya corporate social responsibility pada strategi perusahaan dalam masa resesi ekonomi Stefhanie, Stefhanie; Suhardjo, Iwan
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.v5i4.2199

Abstract

Previous study researching the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) shows how important industry specificity is. Seeing by the stakeholder theory, we argue that strategic fit of CSR has a multi-dimensional characteristics, some CSR activity will be more impactful for certain industry than the others. We tested two set of hypothesis including controversial and non-controversial industry. Furthermore, we do this research by using 2019 economic recession in Indonesia throughout Covid-19 as a boundaries condition. Our studies contributes to the literature and demonstrate the role of CSR by explaining the strategic fit of CSR to specific Industry. Additional testing with mechanism in time of economic hardship adds an aspect of uniqueness to our empirical contributions.
Analisis strategi kompetitif PT. Bank Central Asia Vaddhano, Nyana
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.v5i4.2204

Abstract

PT. Bank Central Asia is one of the leading companies in the Indonesian banking industry. Management's expertise in innovation and long-term planning is able to consolidate the company's position and create a competitive advantage. This research seeks to examine the competitive strategy of PT. Bank Central Asia is based on three established theories in strategic management science, namely Porter's Competitive Positioning, the Resource-Based View, and the Delta Model. The research method used in this study is a descriptive qualitative research analysis method. According to the findings of the study, the banking industry has collusive oligopoly competition and the status of PT. Bank Central Asia, as one of the leading companies, strengthens the bargaining power of PT. Bank Central Asia is in the banking industry. A culture of hospitality and respect for customers that is rooted in all company units as well as a culture of continuous innovation are internal competencies that lead to a company's competitive advantage. In order to keep consumers loyal to the company, P.T. Bank Central Asia prioritizes the massive distribution of ATM machines and the establishment of a comprehensive banking ecosystem for customers and companies.
Penentu pendapatan asli daerah Kabupaten Lembata Lenny, Lenny
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.v5i4.2270

Abstract

Regional Original Income is one of the additions to the value of regional assets obtained from receipts of Regional Levies, Regional Taxes, Separated Regional Assets Management Results, and Other Legitimate Regional Original Income. Regional Regulation No. 6 of 2020 states that the Lembata Regency Regional Revenue Agency functions as an executor in the field of Regional Revenue. The purpose of this research is to look at the level of contributions from local taxes, regional levies, the results of separated regional wealth management, and other legitimate local revenue which greatly affects the size of the Lembata Regency Regional Revenue for the 2016 to 2020 fiscal year period. Research design The research used is descriptive research with secondary data originating from the Regional Budget (APBD) of Lembata Regency. The method used is descriptive quantitative analysis. The first position is occupied by other legitimate local revenue for the years 2016 to 2019, but for 2020 it is no longer overtaken by regional levies, while the third and fourth positions are occupied by regional taxes and regional wealth management. which is separated by regional levies and other local revenue is the largest source of regional income, while the third and fourth positions are occupied by regional taxes and the results of separated wealth management.
Identifikasi dan Manajemen Risiko Untuk Mereduksi Kerentanan Pada PT. Bank Negara Indonesia (Persero) Tbk Fajari Illahiah, Dian; Helmi, Sulaiman
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.v5i4.2283

Abstract

Errors in analysis and management are vulnerable to making the implementation of regulations set by the government, agencies, and non-governmental organizations be carried out as desired. Like, prone to become one of the crucial domains to build a nation and reach the targets of an agency. This study has the intention of providing an explanation related to the definition, purpose and use of analysis, and risk management interventions so that PT. BNI (Persero), Tbk. The assessment category is a survey through a quantitative approach. The samples in the study were workers and managers of PT BNI (Persero), Tbk. This study uses core data and secondly, through the analytical method used is a descriptive qualitative method, and uses data analysis with decision analysis, on ERM matters. Obtaining the Koran provides Risk Management carried out by PT BNI (Persero), Tbk in accordance with BI regulations, this problem appears in the orderliness and discipline of the Company's Risk Management Division function to minimize vulnerability at PT.BNI (Persero), Tbk.
Pengaruh penerapan standar akuntansi pemerintahan, kinerja keuangan, opini audit, dan pencegahan fraud terhadap kualitas laporan keuangan pemerintah daerah Ayu Kurnia, Alifia; Jaeni, Jaeni
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.v5i2.2328

Abstract

The purpose of this study was to examine the effect of the influence of the application of Government Accounting Standards, Financial Performance, Audit Opinion, And Fraud Prevention on The Quality of Local Government Financial Reports. This research is a quantitative study. The population used is the audited financial statements of district/city government throughout Central Javwa in 2018-2020. This study uses secondary data sourced from the website of each local government. Purposive sampling is the method used in this study to obtain 105 samples of observational data from 35 districts/cities government throughout Central Java. In this study, the data analysis technique used is logistic regression analysis. This study shows the results that the application of Accounting Standards and Audit Opinions has a positive and significant effect on The Quality of Local Government Financial Reports. Meanwhile, Financial Performance have no positive and significant effect on The Quality of Local Government Financial Reports and Fraud Prevention have no negative and significant effect on The Quality of Local Government Financial Reports.
Pengaruh tata kelola perusahaan dan karakteristik spesifik perusahaan pada kejadian penyajian kembali laporan keuangan Susanto, Androni; Syahputri, Dhea Ananda
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.v5i3.2349

Abstract

Financial statements are a means of communication between the activities of the company and the parties with an interest in the company. This study aims to analyze the effect of corporate governance as measured by board size, board independence, audit committee finance, audit quality, and company-specific characteristics as measured by firm size, ROA, leverage, and liquidity on the restatement of financial statements. The research method used is a quantitative method. There are 513 financial and non-financial companies listed on the Indonesia Stock Exchange during the 2017–2021 period, but 14 companies that do not meet the criteria for the research sample are 499 companies. The results of this study are that the formation of restatements, with a total of 122 and 229 non-restatements during the 2017–2021 period. This research says that the size of the company and the leverage of the company can influence the financial restatement events. There is an important positive relationship between firm size and financial restatement events. The size of a company can determine the size of a company. The size of the company affects the restatement of financial statements, because the bigger the company, the easier the transactions will be.

Page 94 of 143 | Total Record : 1422

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