cover
Article Per Year (5 Year)
All
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
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
 94   95   96   97   98 
Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia Istiawan , Agus; Kartika, Andi
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.v5i3.2421

Abstract

This study aims to examine the effect of firm size, profitability, firm age, product diversification, ownership concentration on HR accounting disclosures in banking companies in Indonesia. The study used quantitative descriptive methods. The sample in this study, namely banking companies listed on the Indonesia Stock Exchange and publishing company financial statements consistently for 3 consecutive years, from 2018 to 2020. The analysis technique used in this study is multiple regression with the SPSS test tool. The results of the study indicate that firm size has a significant positive effect on HR accounting disclosures, profitability has a significant positive effect on HR accounting disclosures, company size has a significant positive effect on HR accounting disclosures, product diversification has a significant positive effect on HR accounting disclosures, ownership structure has a significant positive effect on HR accounting disclosures. HR accounting disclosures.
Pengaruh good corporate governance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan perbankan di Indonesia Haryanto, Ridhwan Lazuardi; Hady, Hamdy; Nalurita, Febria
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.v5i3.2422

Abstract

This study aims to determine the factors that affect firm’s performance. The samples used in this study were banking companies that registered on Indonesian Stock Exchange (IDX) during period 2016 – 2021. The independent variables in this study are board meetings, audit committee, managerial ownership, institutional ownership, leverage, and firm size. The dependent variable used in this study was firm’s performance that measured by ROE. 13 banking companies used in this study were selected using purposive sampling technique. The model used in this study is random effect model. The result show that board meetings and firm size have significant effect on firm’s performance, while audit committee, managerial ownership, institutional ownership, and leverage have no effect on firm’s performance. The results of this study are expected to provide input for financial managers and investors to be more considerate of board meeting frequency and company size, because these two factors can affect the firm’s performance.
Pengaruh modal, jam kerja, dan lama usaha terhadap pendapatan UMKM counter pulsa di Kecamatan Pace Hidayah, Siti Nurul; Estiningrum, Sri Dwi
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.v5i3.2423

Abstract

One of the demands that are now emerging due to globalization and technological advances, where people are now starting to become familiar with smartphone technology is the credit purchase service. To be able to survive in the midst of intense business competition, especially if competitors have better human resources and application of technology, the existing credit counter MSMEs compared to start-up companies should have strong capital in order to maintain their existence and consumers. This study aims to determine the effect of capital, working hours, and length of business on the income of UMKM counter pulses located in Pace District. This research is a quantitative research with the data used are primary data and secondary data. The research instrument is a questionnaire. The results of this study are the variables of capital, length of work, and length of business have a positive and significant influence on the income of UMKM counter pulses in Pace District. From the results of these studies, it can be concluded that the greater the capital and the longer the work and business, the higher the income of UMKM counter pulses in Pace District.
Analisis pengaruh rasio keuangan terhadap Return On Asset (Roa) pada Perusahaan Perbankan Tahun 2017- 2021 Septiyani , Eka; Maryono, Maryono; Santosa , Agus Budi
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.v5i3.2424

Abstract

The purpose of this thesis is to analyze and test the effect of financial ratios on return on assets (ROA). This study has. Variables such as carrent adequacy ratio (CAR), non performing loan (NPL), net interest margin (NIM), operating costs to operating. Income and loan to deposit ratio (LDR). The research method used in this research is descriptive qualitative research analysis method. This study selects the banking industry on the variables studied. Retrieval of annual financial report data from the ojk web and the bei web. According to the selected sample criteria, 43 companies went public. Multiple linear regression test was used to analyze the data and the method to process the data was Microsoft Excel and SPSS 22. The results of this study shows the results of the variables car, and bopo variables have a negative significant effect on roa. Npl has no significant negative effect on ROA, and the variable nim has a positive and significant effect on ROA as will as. The ldr variable has no effect on ROA
Perancangan sistem informasi akuntansi penyaluran BSU di PT Bank Tabungan Negara menggunakan Micrsoft Visual Studio 2010 Mirani, Amelia; Murti, Dias Novia; Muthmainnah, Muthmainnah; Agustin, Cahyadi
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.v5i3.2426

Abstract

BSU is assistance given to workers or laborers during the COVID-19 pandemic. The purpose of this study was to find out the information system for channeling BSU funds at PT. State Savings Bank to BSU beneficiary customers. Information is collected using qualitative methods with a descriptive approach by means of observation and literature study. The results of research that has been done by the author at the PT. State Savings Bank (BTN) Bandung Branch With the BSU distribution accounting information system, it can be easier for officers to input, process, generate data, and check the accuracy of customer data for those who receive Wage Subsidy Assistance (BSU). At the time of data input, the officer has successfully entered data into the system, which can be processed for data checking and then processed for the storage process. The output of this system is that it displays customer data that receives wage subsidy assistance, which is then sent to customer service so that customer service no longer manually checks customer data. In addition, this BSU distribution information system has become more integrated into improving the quality of the bank.
Perancangan sistem informasi akuntansi penjualan kain pada CV Vidi Sukses Berkah menggunakan microsoft visual basic 2010 Refiani S, Refa; Hamdani, Masayu; Muthmainnah, Muthmainnah; Syahidin, Yuda
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.v5i2.2441

Abstract

The purpose of the research is to design a sales accounting information system in CV Vidi Sukses Berkah. The method of collecting data is through observation, interviews and literature studies relating to the subject matter of the research conducted. The problem found is that the sales system still uses a manual system where sales transaction data is still handwritten in the form of notes on notes, resulting in frequent damage to data such as torn or dirty notes. Therefore, a desktop-based sales information system was designed using the waterfall model system development method and tools such as Flowmap, DFD and ERD. Based on the results of research conducted by the author, it can be concluded that with a sales information system the company can streamline the process of managing fabric sales transactions, improving customer service and controlling sales transactions directly because of automatic reports presented by the system with daily periods.
Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Budiantoro, Harry; Junika , Windy; Lapae, Kanaya; Ningsih , Hestin Agus Tantri; Primadini, Adinda
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
Rogalski effect di Bursa Efek Indonesia, Bursa Efek Amerika Serikat, Bursa Efek Jerman sebelum, sesaat, dan sesudah Pandemi Covid-19 Hanum Tanjung, Nur Azmi Aulya; Komariah, Siti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2443

Abstract

In fact, in an efficient capital market, stock prices will experience short changes, which investors will find difficult to predict and will cause an investor to not get an abnormal return (an abnormal return). Rogalski is a negative phenomenon that usually occurs on Mondays and disappears in April. This study aims to find out how the Rogalski Effect phenomenon is on the Indonesian, United States, and German Stock Exchanges for the 2019–2021 period. In addition, to find out whether there are differences in stock returns between Mondays in January to April and other days and months, and whether there are differences in stock returns on the Indonesian, United States, and German stock exchanges during the study period, The data used is daily main stock price index data from January 2019 to December 2021. The research methods used are the comparative method and event study. While the technical analysis using normality tests, homogeneity tests, and the Independent Sample T-test The results show that there is no Rogalski Effect phenomenon in the stock exchanges of Indonesia, the United States, and Germany because there is no significant difference in the average value of stock returns between Mondays in January to April and other days and months.
Pengaruh sosial media marketing activities terhadap customer response pada Chatime Fatmawati, Tri Indah; Zuliestiana, Dinda Amanda
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.v5i2.2448

Abstract

Currently technology continues to progress where the impact given is very large, especially in the business world. Sosial media Instagram is one of the platforms most widely used by business people in conducting marketing activities or commonly called Sosial Media Marketing Activities. This study aims to determine whether the influence of sosial media marketing activities carried out by Chatime has an influence on customer response, namely e-wom and commitment which is mediated through brand equity variables. The dimensions of brand equity that will be measured are brand awareness and brand image. This study uses quantitative methods. Respondent data was collected by distributing questionnaires through sosial media and the analytical technique used was Structural Equation Modeling (SEM) with the help of SmartPLS software. The samples used are Chatime consumers, Instagram sosial media users and followers who have accessed Chatime Instagram sosial media accounts. The results showed that the hypothesis contained in the study had a positive influence between sosial media marketing activities on customer response, namely e-wom and commitment as well as brand awareness and brand image.
Pengaruh personal branding, tingkat kepuasan, trust, dan motivasi berkoperasi terhadap loyalitas anggota Koperasi Simpan Pinjam Pembiayaan Syariah (KSPPS) “Bina Bersama” Lampung Utara Miswanto , Miswanto; Sirait, Dian Rumintang Irianti
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.v5i3.2450

Abstract

This study aims to examine the effect of personal branding, level of satisfaction, trust, and motivation of cooperatives on the loyalty of members of the Sharia Financing Savings and Loans Cooperative "Bina Bersama" North Lampung. This research is causal quantitative research. The dependent variable is loyalty and the independent variables are personal branding, level of satisfaction, trust, and motivation to cooperate. This research sample amounted to 166 samples taken by non-probability sampling technique with purposive sampling. Based on the results of the study, it was found that: (1) there is a positive influence of personal branding on the loyalty of cooperative members (2) there is no influence of the level of satisfaction on the loyalty of cooperative members (3) there is a positive influence of trust on the loyalty of cooperative members (4) there is no positive effect of cooperative motivation to the loyalty of cooperative members.

Page 96 of 143 | Total Record : 1422

 94   95   96   97   98 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue