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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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Analisis perhitungan harga pokok produksi pada Catering Dapoer Laziid (Pendekatan variabel coasting) Annisa Shalvira Siregar
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.v5i3.2451

Abstract

This study aims to determine the calculation of the cost of production at Catering Dapoer Laziid. Catering Dapoer Laziid is a business engaged in catering that produces types of food ranging from food to catering for large parties and events as well as catering for daily meals. Catering Dapoer Laziid serves orders in large quantities so a detailed breakdown of production costs is needed. Dapoer Laziid Catering is located in the Medan Johor area, Medan City. The data research technique in this research is descriptive with qualitative. After researching and analyzing the process of calculating the cost of production using the Variable Costing method at Catering Dapoer Laziid using the variable costing method, it can help MSMEs in calculating production costs, where this variable costing method separates production and non-production costs, namely fixed costs. and variable costs. There are several MSMEs that have not taken into account the cost of electricity and marketing costs into the cost of production, where these costs also include costs incurred even though they are not included in direct production costs in the Catering process at Dapoer Laziid. This resulted in the difference in the selling price between the calculation of Catering Dapoer Laziid and variable costing.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Komite Audit terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 Herlina Sari, Maydiani Putri
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.v5i3.2456

Abstract

The practice of tax avoidance in Indonesia is rife, both in small and large companies. This is indicated by the decline in the performance of the Indonesian government in achieving the target of state revenue sourced from the tax sector. Based on this thought, researchers see an urgency to conduct research that discusses the driving aspects of tax avoidance, especially in Indonesia. The research method used in this study is a quantitative method. This study analyzes business entities in the manufacturing group, namely 39 companies that have been listed on the IDX (Indonesian Stock Exchange), which are limited in scope to the industrial sector with a research period of 5 years (2017–2021). The 39 sample companies were selected through a purposive sampling technique. The process of analyzing the data utilizes multiple linear regression methods. Aspects that become test variables are tax avoidance, profitability, sales growth, leverage, and the audit committee. The results of this study prove that tax avoidance is affected by profitability, sales growth, and leverage. However, the audit committee showed no effect on tax evasion.
Determinan peringkat obligasi korporasi di indonesia Rosita, Nur; Sholichah, Mu’minatus; Santoso, Rahmat Agus
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.v5i3.2457

Abstract

This study aims to determine the impact of the liquidity ratio on the investment rating of bonds, determine the impact of debt on the potential capital adequacy for the level of fixed income investment, determine the impact of total asset turnover on bonds with potential investment value, determine the impact of asset returns on bonds with potential investment value, knowing the impact of company size on the potential investment value of corporate bonds, and determine the impact of the bond's age on its possible investment rating. This type of research is included in the type of quantitative research with a causal approach. Based on the results of the ratio has an effect on the occurrence of investment grade corporate bond ratings. Asset Turnover has an effect on the occurrence of investment grade corporate bond ratings. This means that the high or low value of Total Asset Turnover can affect the bond ratings of non-financial companies. On Asset has an effect on the occurrence of investment grade corporate bond ratings. This means that the high and low Return On Assets cannot affect the bond ratings of non-financial companies.
Pengaruh likuiditas, leverage, dan profitabilitas terhadap financial distress Yuda Pratiwi, Elsa; Sudiyatno, Bambang
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.v5i3.2459

Abstract

Unstable economic conditions can affect the performance of both small and large companies. Companies must implement good corporate governance in managing their companies, with this the possibility of companies experiencing financial difficulties will be smaller. This study aims to measure and analyze the effect of liquidity, leverage, profitability, and size on the financial distress of service companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2020 period using the purposive sampling method. The sample criteria set by the author are 105 companies with a total of 6 years of observation. The analytical tool used in this study is logistic regression analysis. The results of this study indicate that liquidity, leverage, profitability have no significant effect on financial distress while size does not act as a control variable.
Analisis strategi pengembangan pada koperasi produsen Andamel Mulyo Abadi Kota Batu Mauliddin, Ahmad Fajar; Sumanto, Agus
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.v5i3.2460

Abstract

Cooperative is a business entity that is owned and managed by its members with the principle of mutual cooperation. With the principle of kinship, cooperatives have the potential to help the community's economy. Cooperative data in Batu City shows that there are only 20 producer cooperatives out of a total of 208 cooperatives. The purpose of this research is to analyze so that it can find the right strategy in the development of the Andamel Producer Cooperative in order to survive and be able to compete with other competitors such as home-scale producers who have more numbers. This research uses descriptive quantitative method with IE and QSPM matrix analysis tools. The data obtained in this study are primary and secondary data. Primary data is obtained through interviews with informants, while secondary data is obtained from literature, journals, books, or other articles related to the topic of discussion. The results of the IE matrix show that the cooperative is in chart V where the point of a company is in the Hold and Maintenance position. Then, the results of the QSPM matrix found 3 alternative strategies that were prioritized, namely: 1. Maintaining product quality and standardization, 2. Empowering the younger generation to find innovations for cooperatives, 3. Innovation that focuses on customer service.
Pengaruh faktor persepsi terhadap minat penggunaan layanan dompet digital (e-wallet) melalui pendekatan teori technology acceptance model (tam) Sunarya, Irman Maulida
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.v5i3.2461

Abstract

This study aims to analyze the influence of perception factors on interest in using digital wallet services (e-wallet) through the theory technology acceptance model (TAM) approach. The method in this study is a quantitative method, using survey research on all users of the digital wallet application (e-wallet) as the object of research. Data collection is used by distributing questionnaires. The research sample was selected using purposive sampling in order to obtain 246 respondents. The data testing method is instrument test with validity test and reliability test. Validity test using AMOS SEM and Reliability Test using SPSS25. The data analysis method uses SEM with AMOS software. The direct relationship shows that the results of the study of Perceived Usefulness, Perceived Eae of Use, Perceived Trust, Social Influence, Promotion have a positive effect on Behavioral Intention and Use Behavior, and Behavioral Intention has a positive effect on Use Behavior.
Analisis CAMEL untuk menilai tingkat kesehatan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Novitasari, Ririn; Yuliati, Anik
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.v5i3.2462

Abstract

This study aims to determine the soundness of banking companies listed on the Indonesia Stock Exchange in 2016–2020. Assessment of bank health is very important because it forms trust in the banking world. Measuring the soundness of a bank can be done using the CAMEL approach, namely the analysis of the factors of capital (capital), asset quality (asset quality), management (management), earnings (profitability), liquidity (liquidity). This is an official measuring instrument that has been set by Bank Indonesia to calculate the health of banks in Indonesia. This study uses descriptive quantitative research methods to describe and analyze the data or numbers contained in the financial statements of general banking companies listed on the IDX, consisting of financial statements for the 2016–2020 period. The sample for this research was taken using the purposive sampling technique. The data analysis technique in this study uses SPSS 25 application software. The results of this study prove that the net profit margin (NPM) has an effect on the bank's soundness level. Meanwhile, the capital adequacy ratio (CAR), non-performing loan (NPL), return of assets (ROA), operating expenses to operating income (BOPO), and loan to deposit ratio (LDR) have no effect on bank soundness level.
Pengaruh kepemilikan institusional, risiko bisnis, kualitas audit, ketepatan waktu pelaporan keuangan, dan struktur modal terhadap nilai perusahaan Azzahra, Vivi Fachrani; Saphira, Janice; Astuti, Christina 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.v5i3.2463

Abstract

Company value is an information or benchmark of a company seen from the company's stock price level. this makes every company vying to increase the value of the company that is sought in order to attract investors. Because high values indicate that the situation is good and shows the prosperity of the company owners. The purpose of this research is to obtain empirical evidence about the factors that affect firm value in primary consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors used include institutional ownership, business risk, audit quality, timeliness of financial reporting, and capital structure. This study uses 87 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as the population. In sampling, this study uses purposive sampling method, so as to obtain 58 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as a population. This research uses multiple linear analysis method. So get the results of research which states that business risk, audit quality, and capital structure have a positive effect on firm value. While institutional ownership and timeliness of financial reporting have no effect on the company.
Pengaruh financial distress, manajemen laba riil and profitabilitas pada tax aggressiveness dengan komite audit sebagai variabel moderasi Supandi, Serlin; Nikijuluw, Trixie Elvaretta; Astuti, Christina 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.v5i3.2464

Abstract

This study aims to determine the effect of Financial Distress, Real Earnings Management and Profitability on Tax Aggressiveness with the Audit Committee as Moderating Variable. The population in this study are manufacturing companies in the Consumer Goods Industry sector in 2017-2021 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with sampling technique using purposive sampling method. Based on this method, of the 50 companies that make up the population, there are 20 companies that meet the sampling criteria for the five-year financial annual reporting period so that in total there are 100 samples. The analytical method used in this research is multiple regression analysis. The results of the analysis show that real earnings management and profitability have a positive effect on tax aggressiveness. Meanwhile, financial distress has no effect on tax aggressiveness. For the audit committee as a moderating variable can weaken the effect of real earnings management and profitability on tax aggressiveness. However, the audit committee cannot weaken the effect of financial distress on tax aggressiveness.
Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan Agustiningsih, Wulandari; Septiani, Natasya 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.v5i3.2465

Abstract

This study aims to determine the effect of firm size, profitability, and leverage on firm value. The design in this study is to use quantitative associative research. Data sourced from secondary data in the form of library research. The population of this study is the food and beverage sector companies that have been included in the IDX list for 2018-2020. Sampling using purposive sampling. The data that has been obtained will be analyzed using multiple linear regression techniques. But before that, a test will be carried out using the classical assumption test technique. This study shows that firm size and profitability have a positive and significant impact on firm value. Meanwhile, leverage has a negative and significant effect on firm value. Investors who want to invest in a company, especially a food and beverage company, must know and consider the company's performance and value which can be reflected in several aspects of financial ratios such as Size, DAR, ROA because these ratios can assess the level of risk of investing in shares in the company food and drink.

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