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Muhamad Ardi Nupi Hasyim
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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 1,495 Documents
 96   97   98   99   100 
Pengaruh budaya organisasi dan komitmen organisasi terhadap kinerja karyawan di Universitas Slamet Riyadi (UNISRI) Surakarta Suripto, Fabiani Rengganesti; Ahsani, Riska Fii
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.v5i4.2466

Abstract

This study aims to determine the effect of organizational culture and organizational commitment on the performance of Universitas ‘Aisyiyah employees with motivation as an intervening variable. This research is quantitative research using a questionnaire as a data collection tool. The sample of this study was 50 employees of the Universitas Slamet Riyadi (UNISRI) Surakarta using a saturated sampling technique and ata analysis using multiple linear regression. The results of this study indicate that there is a positive influence from organizational culture on employee performance with a significance value of 0.001; there is a positive effect of organizational commitment on employee performance with a significance value of 0.005; there is a positive influence of organizational culture and organizational commitment on employee performance with a significance value of 0.000.
Analisis risiko service level, register outlet, register outlet dan retur terhadap selling out produk Heavenly Blush Yoguroto Van Gobel, Rolly Harris; Tewu, M.L. Denny
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.v5i3.2467

Abstract

Every company certainly wants profits, especially when these profits are obtained from increased product sales volume. An increase in sales volume or selling out will have an impact on a company's income. Unfortunately, this increase in sales volume cannot be done alone but also requires a relationship between components such as service levels, outlet registers, and product returns. The purpose of this study is to obtain information regarding the risks of service level, register outlets, and returns on selling out of Heavenly Blush Yogurt products. The research method used is descriptive and quantitative, with data collection techniques through documentation sourced from PT Heavenly Nutrition Indonesia's internal data in the form of sales data for Yogurtland products from 2018 to 2020. The results showed that service level, register outlets, and effective outlets had a significant positive influence on the selling out of Heavenly Blush Yogurt products, while the return of goods did not have a significant effect, even though it was positive because the Sig value was > 0.05. The value of the influence provided by these various factors on product sales is 97.8%.
Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Kesulitan Keuangan Indrati, Menik; Azizah, Intan
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.v5i3.2468

Abstract

This study aims to analyze the effect of leverage, liquidity, and profitability on financial difficulties. The sample used is the retail sub-sector companies listed on the Indonesia Stock Exchange for 2018–2020. The sample used the purposive sampling method and obtained as many as 13 companies from a total observation of 26 companies. SPSS (Statistical Program for Social Science) data processing application software was used to test hypotheses using a multiple linear regression analysis model. The results showed that leverage had a positive effect on financial difficulties. Liquidity has a negative effect on financial difficulties. Profitability has a negative effect on financial difficulties. This research can be considered in making investment decisions by assessing each financial ratio and other information for accuracy in investing funds and getting the desired return. Companies need to maintain leverage ratios at a reasonable level and not too high, maintain liquidity ratios, and keep their activities at a high enough level to avoid financial difficulties and increase their ability to generate profits.
Analisis pengaruh variabel makro dan mikro ekonomi terhadap penghimpunan zakat di Indonesia Rohman, Catur Hidayatur; Afandi, Akhsyim
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.v5i3.2469

Abstract

Islam is a religion of rahmatan lil 'alamin, meaning that Islam is a mercy and goodness for the entire universe. This study analyzes the influence of macro and microeconomic variables on zakat collection in Baitul Maal Hidayatullah for the period 2016-2021. Macro and microeconomic factors include Gross Regional Domestic Product (GRDP), Poverty, Gold Price, Provincial Minimum Wage (UMP). This study used the kuantitative method with panel data approach with an estimated Generalized Method of Moment (GMM) model involving 30 provinces in Indonesia that already have LAZ Baitul Maal Hidayatullah (BMH) Representatives for the period 2016-2021. The results of this study show that GRDP and Poverty have a significant positive influence, while Gold Price have a negative influence, and UMP have a positive but insignificant influence.
Privatisasi penuh apakah lebih baik daripada privatisasi sebagian? Rasyid, Rafki
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.v5i3.2471

Abstract

This study aims to analyze the differences in financial performance between a fully privatized company, namely PT Indosat, compared to a partially privatized company, namely PT Telkom. The study uses the difference in differences (DiD) method in relation to looking at the effect of the economic crisis that occurred due to the Covid-19 pandemic on companies that have not been privatized compared to companies that have been privatized. This study uses a comparative analysis method by comparing the financial performance of PT Indosat, Tbk with PT Telkom (Persero), Tbk from 2005 to 2020. The performance of the two companies will be compared by calculating the financial ratios of profitability ratios. between PT Telkom and PT Indosat and found no difference in performance when the economic crisis occurred compared to when the economic crisis occurred.
Pengujian akurasi model regresi logistik multinomial untuk memprediksi keberhasilan mahasiswa di perguruan tinggi menggunakan r Baskoro, Sentot Eko; Suhartono, Suhartono; Chamidy, Totok; Zaman, Syahiduz
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.v5i3.2472

Abstract

Higher education institute should have maintained its student’s success in their academic field. Therefore, higher education institute should make a model to predict its success as early as possible. To have such model, the impacting factors should be determined, which factor are in the forms of continuous dan categorized data. This research is aimed to build logistic regression model based on compounded data from continuous and categorized data, which then test the model accuracy to predict the student’s success in such institute. Research data is using 68 student’s data. There are 6 research steps, first, data preparation and collection, second, data analysis, third, building the logistic multinomial regression model, fourth, data testing and validation, fifth, measure the model accuracy, and the sixth step is drawing the conclusion based on the analysis output. The result of prediction analysis dan accuracy test using logistic multinomial regression is the best model with significant factors that influence the study time are gender, department and selection track, while prediction accuracy model for each study time response variable is 96.4%.
Faktor-faktor yang mempengaruhi struktur modal pada perusahaan farmasi yang terdaftar di BEI periode 2015-2020 Kristina , Desi; Jumono, Sapto
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.v5i3.2473

Abstract

This study aims to determine the effect of Net Profit Margin, Current ratio , Growth Asset, Firm Size Sales, Assset Structure, and covid-19 condition (dummy) on the Capital Structure (Long Term Debt Equity) in manufacturing companies in the pharmaceutical sub-sector on the IDX for the 2015-2020 period. Using a sampling technique with purposive sampling and obtained 8 issuers with a research period of 6 years (quarters), and the total sample data is 192. The method of analysis in this study is panel data regression. The results of this study indicate that simultaneously the NPM, CR, GA, FZS, AS, and Dummy influence the long-term debt equity (LTDER). Result from GA, AS, and Dummy partially have a significant positive effect on long-term debt equity. While the NPM, CR, and FZS partially have a significant negative influence on long-term debt equity.
Faktor-faktor yang mempengaruhi struktur modal pada perusahaan perdagangan eceran yang terdaftar di BEI periode 2015-2020 Angela, Michelle; Jumono, Sapto
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.v5i3.2474

Abstract

This study aims to determine the factors that affect the capital structure of retail trade sub-sector service companies listed on the Indonesia Stock Exchange for the 2015-2020 period by using purposive sampling as a sampling technique. This research method uses associative research using a quantitative method.. The sample used in this study was 15 companies with a total of 360 observations made for 6 years (quarters). The data analysis method used in this study is panel data regression which combines cross-section and time series data. The results of this study indicate that simultaneously the ROE, CR, AS, SIZE, GSTY, and DUMMY influence the capital structure (long-term debt to equity). The results in this study indicate that ROE, AS, SIZE, and DUMMY partially have a significant positive effect on capital structure (long-term debt to equity). Meanwhile, CR partially has a significant negative influence on capital structure (long-term debt to equity). And for the GSTY variable in this study, the results showed no effect on the capital structure (long-term debt to equity).
Pengaruh tekanan, kesempatan dan rasionalisasi keuangan terhadap manajemen laba Saputra, Andhika; Hermanto, Hermanto
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.v5i3.2475

Abstract

The purpose of this study is to determine the effect of pressure, opportunity and financial rationalization on earnings management with financial stability, external pressure, financial targets as a proxy for pressure, the nature of the industry and effective monitoring as a proxy for opportunity and rationalization. The research method uses this type of research which is basic research, and the data analysis method used in this study is multiple linear regression. This study utilizes data taken from the financial statements of manufacturing companies with the food and beverage sub-sector that have been recorded and listed on the Indonesia Stock Exchange using a sampling technique that uses purposive sampling to meet the research criteria. The research period used is 6 years with a total sample data used of 84 of 14 manufacturing entities in the food and beverage sub-sector. This study uses multiple linear analysis methods with secondary data types. The results of the study show that financial targets have a negative effect on earnings management, effective monitoring and rationalization have a positive effect on earnings management, while financial stability, external pressure and the nature of the industry have no effect on earnings management
Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon Preicilia, Claudia; Wahyudi, Ickhsanto; Preicilia, Anita
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.v5i3.2476

Abstract

The purpose of this study was to determine whether financial stability, whistleblowing system, audit opinion, director turnover, CEO education, and CEO duality had an effect on the occurrence of fraudulent financial reporting. The method uses a research design that is causal-comparative. The sampling technique used purposive sampling with a sample of 62 secondary data in the form of annual financial reports and other financial data. The results of research and descriptive statistical tests using the Beneish M-Score show that financial stability, violation reporting system, audit opinion, director turnover, CEO education, and CEO duality simultaneously have a significant effect on the prediction of fraudulent financial reporting. Partially from the independent variable test, the results show that the variable of director turnover and CEO education has a significant effect on the prediction of fraudulent financial reporting with a p-value of Sig 0.002 for director turnover and a p-value of Sig 0.042 for CEO education with a probability value of less than Sig. 0.05. While other research variables, namely financial stability, whistleblowing system, audit opinion, and CEO duality have no effect on the prediction of fraudulent financial reporting or the Sig value is greater than 0.05.

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