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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Business Management Education (JBME) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perisai : Islamic Banking and Finance Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JIKA: Jurnal Ilmu Keuangan dan Perbankan Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JEMPER (Jurnal Ekonomi Manajemen Perbankan) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Pengabdian Dharma Laksana JAF- Journal of Accounting and Finance Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA El-kahfi : Journal of Islamic economics Journal Social Science And Technology For Community Service Jurnal PADMA: Pengabdian Dharma Masyarakat Devotion: Journal of Research and Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Info Sains : Informatika dan Sains Unram Journal of Community Service (UJCS) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam International Journal of Science and Society (IJSOC) Service Management Triangle : Jurnal Manajemen Jasa Jurnal Locus Penelitian dan Pengabdian Journal of Innovation Research and Knowledge Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Moneter : Jurnal Keuangan dan Perbankan Jurnal Informatika Ekonomi Bisnis Jurnal Penelitian Pendidikan Indonesia COUNT: Journal of Accounting, Business and Management

Dede Hertina

Universitas Widyatama

Author-ID : 2498142

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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Pengaruh kepercayaan media sosial dan promosi terhadap penjualan sepatu akasafootstore Bandung Hertina, Dede; Sahid, Alwi; Kadiman, Yoga Aidil Bagja
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of social media trust and promotion on the sale of Akasafootstore shoes. This research method is an associative research, the aim is to find out the relationship between two or more variables, then analyze the data obtained through validity tests, reliability tests, multiple regression analysis tests, and hypothesis testing through t tests. The results of the study state that trust, social media, and promotion have an influence on sales. It is proven that trust, social media, and promotions have a significant effect on sales at Akasafootstore, meaning that very high trust will increase sales, attractive social media can increase sales as well, and promotions are very profitable sales because they can add products so that consumers can buy the product and sales will increase very high.

Pengaruh profitabilitas, leverage dan likuiditas terhadap financial distress Hertina, Dede; Wahyuni , Linda Destya; Ramadhan , Galih Kharisma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of Profitability, Leverage and Liquidity on Financial Distress in the Property, Real Estate and Building Construction sectors listed on the Indonesia Stock Exchange in 2014-2018. The indicators tested in this study are Return on Asset (ROA), Debt to Asset Ratio (DAR), and Current Ratio (CR) as independent variables and Financial Distress (Springate S-score) as the dependent variable. The research method used is descriptive and verification methods. The population in this study were 45 companies in the Property, Real Estate and Building Construction sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique based on purposive sampling obtained a sample of 16 companies for 5 years from 2014 to 2018 so that 80 observational data were obtained. The statistical analysis used in this study is the Panel Data regression analysis technique at the 5% significance level with the help of the EViews 9 application.The results show that partially the profitability ratio (ROA) and liquidity (CR) have a significant positive effect on Financial Distress which is proxied by theory. Springate S-score while the leverage ratio (DAR) has no effect on Financial Distress as proxied by the Springate S-score theory. Meanwhile, the ratio of profitability, leverage and liquidity simultaneously affects the Financial Distress of the Property, Real Estate and Building Construction sectors listed on the Indonesia Stock Exchange in 2014-2018.

Pengaruh harga, kualitas produk dan brand image terhadap keputusan pembelian Hertina, Dede; Wulandari, Denisa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Indonesian people are now using skin care products to maintain healthy skin. This concern about skin beauty care has become a trend and needs of most Indonesian people, both men and women. Due to this trend, the growth of the beauty industry, especially skin care, is increasingly marked by the emergence of various skin care brands. This researcher aims to analyze the effect of price, product quality and brand image on purchasing decisions. This study uses quantitative research methods with questionnaire survey techniques. The population of this study were consumers of skincare products from the Dabe Beauty brand, Bandung regency agent, with a population of 40 people using the purposive sampling method, the number of samples obtained was 35 people. The results of the study simultaneously stated that price, product quality and brand image had a significant effect on purchasing decisions for Dabe Beauty brand skincare products, Bandung Regency agents. While the results of the study partially state that price, product quality and brand image have a positive and significant effect on purchasing decisions.

Pengaruh penetapan harga dan penjualan terhadap kuantitas produk pada saat pandemi covid 19 Hertina, Dede; Hekmatyar , Robby
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Corona virus disease (COVID-19) is an infectious disease caused by the SARS-CoV2 virus. Most people who contract COVID-19 will experience mild to moderate symptoms, and will recover without special treatment. However, some people will experience serious illnesses such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS) which require medical assistance. The Covid-19 Pandemic disaster that occurred, resulted in rising prices for medical sales and pharmacies.This study aims to analyze the effect of pricing and product sales on selling prices at Talitha Pharmacy, Cianjur City. This research is a qualitative research. The data collection technique used is the interview method, unstructured observation and tracing. This research was conducted at Talitha Pharmacy, Cianjur City. The results of the study stated that Pricing and Sales factors during the Covid-19 Pandemic at Talitha Pharmacy, Cianjur City had a significant effect on sales.

Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional terhadap keputusan investasi periode tahun 2017-2021 Hertina, Dede; Rahmah, Maghfirah Aulia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the comparison of the financial performance of Conventional Banks and Islamic Banks to investment decisions. This research was conducted on conventional banking institutions and Islamic banking listed on the Indonesia Stock Exchange in 2017-2021. The population used is all banks in Indonesia. Meanwhile, the sample used was 3 conventional banks and 3 Islamic banks in Indonesia. This method of analysis uses a descriptive method with a quantitative approach, the data used are secondary data obtained from financial statements. Data analysis techniques are carried out with the testing stage of descriptive analysis and independent sample t-test analysis. The results showed that there was no significant difference between the financial performance of Conventional Banks and Islamic Banks in the 2017-2021 period.

Pengaruh Return on Asset, Return on Equity, dan Net Profit Margin terhadap pertumbuhan laba pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 Fathimah, Nur Aini; Hertina, Dede
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 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.v5i5.2715

Profit growth is the difference between the profit generated from a period and the profit generated in the previous period. The purpose of this study is to obtain empirical evidence regarding the effect of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on Profit Growth. The population of this study are pharmaceutical companies listed on the IDX. The sample in this study were 6 companies selected by purposive sampling method. The analytical method used is the panel data regression method. Based on the hypothesis, the results of the study show that Return on Assets has no positive effect on Profit Growth, Return On Equity has a positive effect on Profit Growth, and Net Profit Margin has no negative effect on Profit Growth.

Pengaruh lingkungan dan motivasi kerja terhadap kinerja karyawan Hertina, Dede; Hanafie, Mochammad Handri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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

This study aims to explain the effect of work motivation partially on employee performance, to explain the influence of the work environment partially on employee performance and to explain work motivation and work environment simultaneously on employee performance. Based on the results of the analysis shows that work motivation has a significant effect on the performance of employees of PT. Kemajuan Bangsa, the sampling technique is by using saturated sampling, sampling is a sampling technique when all members of the population are used as samples. The number of samples used in this study were 16 respondents, employees of PT. Kemajuan Bangsa. The data analysis technique in this study was carried out by testing multiple linear regression analysis and classical assumption regression analysis. The results of the study show that the work environment has an effect on employee performance, this can be seen by obtaining the t value (1.603) < t table value (2.14479) and the significance value obtained is 0.135 > 0.05. The t value of the distribution table is sought at a = 5% with degrees of freedom (df) nk or 16-2 = 14, then it is obtained t table = Work environment affects employee performance, this can be seen by obtaining the t value (1.603) < value t table (2.14479) and the significance value can be concluded that the work environment has an influence on employee performance. . The calculated F value and the significance value of this study can be seen in Table 3. From table 3 above, it can be seen that the calculated F value (6.158) is greater than the F table value (3.74), while the significance value is 0.014 <0.05. F table is obtained with df1 = k-1 = 3-1 = 2 and df2 = nk = 36-3 = 33, then the F table value is 3.74. It can be concluded that simultaneously the work environment and motivation variables affect employee performance.

Prediksi Financial Distress dan Pengaruhnya Terhadap Return Saham Perusahaan Sub Sektor Industri Tektil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Hertina, Dede; Tsaniya, Fatharani Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 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.v5i5.2915

The aim of this research is to find out the potential for financial difficulties in the textile and garment industry subsectors for the 2017–2021 period. The research population consisted of 21 companies, with a research sample of as many as 10 companies. As for techniques in data analysis, it begins by measuring the potential for financial difficulties through the Springate calculation equation model, followed by panel regression data analysis, the classic assumption test, determination (R2), and hypothesis testing. According to research, eight of the ten companies that comprised the research sample declared financial difficulties during the study period. While the hypothesis test results show that working capital contributes to total assets, earnings before interest and tax contribute to total assets, profit before tax aids in the smooth discharge of liabilities, and sales of total assets have no significant impact on the company's stock return.

Dampak debt to equity ratio dan debt to asset ratio terhadap kinerja keuangan Hertina, Dede; Pristia Amary, Zalfa Bhetari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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.v4iSpesial Issue 4.2932

This study aims to determine the effect of Debt to Equity Ratio and Debt To Asset Ratio on the company's financial performance. The research was conducted on the Consumer Goods Industry company of the Cosmetics and Household Goods Sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The population and sample of this study found 7 companies. This analysis method uses descriptive method, the data used is secondary data obtained from financial statements. The data analysis technique was carried out with the classical assumption testing stage and multiple linear regression analysis. The results show that the Debt to Equity Ratio and Debt to Asset Ratio have a simultaneous effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017-2021. The results of the analysis show that partially the Debt to Asset Ratio has no effect on Financial Performance, while the Debt to Equity Ratio has an effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017–2021.

Analisis debt to asset ratio, debt to equity dan net profit margin terhadap kinerja keuangan perusahaan telekomunikasi yang terdaftar di bursa efek indonesia Hertina, Dede; Andryana, Linda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.3038

This research aimed to examine the relationship between the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin of IDX-listed telecommunications businesses throughout the period of 2018-2021. There are a total of 19 businesses in this sector, and 8 of them were selected at random to serve as the study's sample. The financial reports of IDX-listed telecoms businesses are used as a secondary source of data for this study. Quantitative descriptive methods including classical assumption testing and multiple linear regression were used for this investigation. The research indicates that for the period of 2018-2021, the financial performance of IDX-listed businesses in the telecoms industry is affected concurrently by the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin. The financial performance of businesses listed on the IDX that operate in the telecommunications industry during the period 2018-2021 is significantly impacted by the net profit margin, but is unaffected by the debt-to-assets ratio and the debt-to-equity ratio. For the period between 2018 and 2021 covered by the IDX, the return on investment generated by enterprises in the telecommunications industry is driven primarily by the net profit margin.

Co-Authors Adinda Triana Ramadhina Agnia Novena Agustian, Hikmat Ahmad Furqon Alfiana Alfiana Alfiana Alfiana Alifa Apriansyah Allawiyah, Fatimah Zahro Amiruddin Amiruddin Andi Hidayatul Fadlilah Andiena Nindya Putri Andryana, Linda Andya Fitrist Bani Koni Anton Abdulbasah Kamil Apriansyah, Alifa Aprih Santoso Aprilia Krisna, Kiki Ardiani Ika Sulistyawati Ari Wirawan Aripin, Ivan Asep Sudrajat Asri Ady Bakri Azhari, Holid Bhuana, Hendrie Satria Cecep Supriadi Dara Mustika Della Maretha Deny Purwo Sambodo Devy Mawarnie Dewi Putri Damayanti Dian Septiani Dyahrini, Wien edy susanto Effendi, Kharisya Ayu Eko Cahyo Mayndarto Fahrezi, Irgie Yudha Farida Wulan Dari Fathimah, Nur Aini Fatihat, Gita Fatihat, Gita Genia Fika Deningtyas Fitriningsih Amalo Genia Fatihat, Gita Gita Genia Fatihat Gita Genia Fatihat Gita Genia Fatihat Hanafie, Mochammad Handri Hariandy Hasbi Hekmatyar , Robby Hendayana, Yana Hendrik Elisa Sutejo Samosir Heny Herawati Hermiyetti Hermiyetti Hervina, Rosilia Hidayat, Mohamad Bayu Herdiawan I Kadek Wira Dharama Prayana Ichsani, Sakina Intan Dewi Yuli Yutika Inten Handa Moorjati Irfan Imamul Haqiqi Irmayani Wardani John Henry Wijaya Joni Hendra Judijanto, Loso Kadiman, Yoga Aidil Bagja Kartika, Erawati Khusnik Hudzafidah Kirana, Nadya Kuraesin, Uning Laila Zafira Arizona Lase, Vici Saradede Aprillian Leni Nur Pratiwi Leni Nur Pratiwi LISTIANA SRI MULATSIH Lorensha, Selvi Maesaroh Tiarawati, Neneng Mardiana, Yanthy Martini, Ervita Mekar Meilisa Amalia Mochamad Hadidsyam Prawira Dirgasurya Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Muslim Musran Munizu Nazara, Desman Serius Nur Pratiwi, Leni Nurhasanah, Kurnia Nuri Nuryanah Nurjanah, Ai Siti Pratiwi, Dian Mega Pratiwi, Leni Pratiwi, Leni Nur Prawira, Afghan Pristia Amary, Zalfa Bhetari Putra, Halim Dwi Putra, Ivan Gumilar Sambas R Susanto Hendianto R Susanto Hendianto R Susanto Hendianto R.Susanto Hendianto Rafikawaty, Rafikawaty Rahmah, Maghfirah Aulia Ramadhan , Galih Kharisma Ratna Komala Putri Reny Febiani Restuningsih, Jumi Rita Zulbetti Rizki, Muhammad Irfan Rudi Setiawan Sahid, Alwi Sakina Ichsani Sakina Ichsani Sakina Ichsani Sakina Ichsani Saputera, Denny Sofan Rahmat Sri Hastutik Sudrajat, Asep SUJAI, MUHAMMAD Susanto Hendiarto Suyudi, Wahidiyat Syahril, Indra Syukran H Abdul Tsaniya, Fatharani Nur Ummayah, Siti Ruhanni Vemy Suci Asih, Vemy Suci Via Adillia Vincentia Wahju Wijadatun Vivin Tri Astuti Wahyuni , Linda Destya Wien Dyahrini Wijaya, John Henry Wirawan, Ari Wiwin Apriyanti Wulandari, Denisa Yendri, Okma Yoesoep Edhie Rachmad Yulandri, Elsa Zainudin, Zalina

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