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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
ISSN : 26222191     EISSN : 26222205     DOI : 10.32670/fairvalue
Core Subject : Economy,
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.
Articles 25 Documents
Search results for , issue "Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 25 Documents clear
PENGARUH PAID PROMOTE, KUALITAS PRODUK, DAN ONLINE CONSUMER REVIEW TERHADAP MINAT BELI PADA TUMBUH LAB Tifany, Shindi Alfi; Moeliono, Nadya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.709 KB) | DOI: 10.32670/fairvalue.v4i2.649

Abstract

Technological development have made a change in consumer behavior from offline to online all over the world especially in Indonesia, one of them because by the growth of online shops. The number of online shops that have sprung up this time has become the center of public attention especially among women because it saving time and they also read various reviews in social media and website rewiew. They have their own belief whether to decide to buy the product or not at all. Considering the existing phenomenon, the research is done to study the effect of paid promote, online consumer review and also product quality. The purpose of this research is to know the effect of paid promote, product quality, and online consumer review on purchase interest in Tumbuh Lab. Tumbuh lab is chosen because it already used paid promote.The sample of this study were 300 responden who were consumer an followers Tumbuh Lab. The research method used a quantitative method and multiple linear regression analyses. The sampling technique used in this study was snowball sampling. The results of the study shows that paid promote, product quality, online consumer review and buying interest are in very good category. The result of simultaneous and simultan significantly influence buying interest and the coefficient of determination shows that paid promote, product quality, and online consumer review significantly influence purchase interest by 32,1% and 67,9% are influenced by other variables outside of this research
ANALISIS RESPON MASYARAKAT PADA PLATFORM MEDIA SOSIAL TWITTER TERHADAP TOKOH POLITIK, JENDERAL TNI (PURN.) GATOT NURMANTYO Rahmasari, Gina; Andini, Rizkiki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1572.625 KB) | DOI: 10.32670/fairvalue.v4i2.650

Abstract

Gatot Nurmantyo is the 19th TNI Commander, who began to become a topic of conversation among Indonesians, in connection with his presence in public giving a statement regarding himself who was also offered to participate in the KLB as the general chairman of the Democratic Party replacing AHY. Twitter is a digital communication platform that also participates in discussing politics. Various kinds of opinions expressed by twitter users are classified into three types of opinion using Text Mining and Naive Bayes methods as classifier. The three types of opinions are classified into positive opinions, negative opinions, and neutral opinions. Based on 300 data taken, the results of the classification of opinions obtained are 24.67% containing positive opinions, 53.33% neutral opinions, and 22% negative opinions with the level of confidence of training results is 65%.
STRATEGY IN ANTICIPATING THE HOSPITAL’S FINANCIAL CONDITION DURING THE COVID-19 PANDEMIC: A SYSTEMATIC REVIEW Jatnika, Viana Villamanda; Soewondo, Prastuti; Muliawati, Mutia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.806 KB) | DOI: 10.32670/fairvalue.v4i2.651

Abstract

As of June 9, 2021, the number of confirmed COVID-19 patients was 174 million, and the death toll was 3.76 million. In the current pandemic situation, the function of hospitals as a place for treatment and health rehabilitation services meeting hospital service standards is very much needed. However, with the emergence of COVID-19 causing the financial stability of the hospital has been undermined. The purpose of this systematic review is to discuss strategies in predicting the financial status of hospitals in various countries to face the pandemic. Included study within periods 2020, type of research articles published in the field of public health and hospitals related to the COVID-19 pandemic National and international research articles relating to hospital financial strategies. The search, using a multi-method strategy and downloaded it into Mendeley. Strategies that can be taken include change of leadership style, social media strategy, funding allocation system, rejuvenating income, SWOT analysis, and health policy. The management approach to establishing a stable financial condition is to reduce unnecessary costs and improve planning and execution. These things must be evaluated immediately so that decisions can be taken immediately to prevent the financial deficit that will continue to occur.
ANALISIS KINERJA EKSPOR PADA PERUSAHAAN KELUARGA Winarsih, Fiqih Puji; Raharjo, Susilo Toto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.407 KB) | DOI: 10.32670/fairvalue.v4i2.652

Abstract

Family companies are companies where the majority of owners are family, where the applicable provisions are produced by part of the organization that is emotionally bound. In the period 2015-2018 PT. Alamanda, which is an export company for commodity X, experienced a decline in production performance. In this case the researcher wants to know things that affect production performance so that the company experiences a decline in the number of exports of commodity X. This study uses a qualitative method with a case study approach by analyzing actual events in the company with the subject being each individual who is related to the course of the business. from downstream to upstream. Collecting data using in-depth interviews conducted directly or online to participants and supported by direct observations in the company environment. The results of the study show that in addition to technical and non-technical factors, the decline in PT Alamanda's production performance is influenced by purchasing decisions that are not fast in the field. Competition is a very natural thing to happen, but anticipation in competition and changes in strategy need to be done quickly. Innovation in the commodity supply chain system is also very influential in controlling the purchase price in order to minimize the auction price of commodity X.
IMPLIKASI PEMBERIAN GAJI DAN INSENTIF TERHADAP KINERJA KARYAWAN PERUMDA BPR BANK BREBES Afridah, Nur; Wibowo, Wahyu; Syaifulloh, Muhammad; Riono, Slamet Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.254 KB) | DOI: 10.32670/fairvalue.v4i2.653

Abstract

Employment is a very basic aspect of human life because it includes social and economic dimensions. Because in human resources performance issues need to be explored in order to be able to improve performance in accordance with company expectations, therefore the factors that influence it are needed. This study aims to determine the effect of salary and incentives on the performance of Perumda BPR Bank Brebes employees. The population and sample in this study were 74 with the census method, the data collection technique was by dividing the questionnaire, while the data analysis technique used SPSS with Hypothesis Testing carried out on significance. a = 0.05. The results of the study show that the provision of salaries and incentives has an effect on employee performance by 12.9% .
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Zakarias, Kelvin Lovender; Bimo, Irenius Dwinanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.816 KB) | DOI: 10.32670/fairvalue.v4i2.654

Abstract

This study aims to analyze the effect of sustainability reports on the performance companies with foreign ownership as a moderating variable. This study uses companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling in this study using purposive sampling method. The sample used is 31 companies that meet the criteria. Hypothesis testing in this study uses panel data regression analysis (balanced panel) which is processed in the statistics and data program, namely Stata 17. The results of panel data analysis explain that the sustainability report has a positive effect on company performance. In addition, this study also finds that foreign ownership doesn’t moderate sustainability reports on company performance
STRATEGI PERENCANAAN PEMBANGUNAN DALAM MENGEMBANGKAN POTENSI EKONOMI KOTA PEMATANGSIANTAR PROVINSI SUMATERA UTARA Nasution, Sri Wahyuni; Wahyuningsih, Yayuk Eko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.9 KB) | DOI: 10.32670/fairvalue.v4i2.655

Abstract

This study aims to look at planning strategies in developing economic potential in Pematangsiantar City, which is in the middle of North Sumatra Province and is the second largest city after Medan City with a distance of more than 128 Km. The entire administrative area is directly surrounded by the administrative area of Simalungun Regency. To review a necessary development plan, a strategy is needed to develop the potential as a source of regional income. The potential that is located in Pematangsiantar City is more conducive to its trade potential. This is due to the adjacent location and as a crossing route to the National Strategic Area (KSN) of Lake Toba, which acts as a supporter in tourism activities. As a city that may be on trade, Pematangsiantar has various historical beauties to visit. However, the main problem that occurs in the potential that exis in Pematangsiantar City consists of many residents living and the lack of natural resources that are utilized in managing their potential resources. a direct knowledge to find out some of the economic potential developed in creating a stable economy in this new normal. Thus we need a research method that uses qualitative and quantitative research, where this research conducts direct interviews from the relevant sources and conducts field observations and also through references that have been carried out by previous research. The results of the research and discussion carried out were obtained from observations from various relevant sources that showed a significant influence between the strategy of its economic potential and the development of its development planning to be stable. Based on several summary tables, it is known that it affects the population and the rate of growth of development infrastructure in Pematangsiantar City. In the end, entering the new normal requires a planning strategy to achieve stable and prosperous development
PENGARUH KEMAMPUAN KERJA PEGAWAI DAN KUALITAS PELAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT PADA SEKRETARIAT KECAMATAN SUSOH KABUPATEN ACEH BARAT DAYA Qibtiah, Faras Mariatul; Ertika, Yenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.388 KB) | DOI: 10.32670/fairvalue.v4i2.656

Abstract

Public service by the State Civil Apparatus (ASN) has now become a strategic issue, because the level of performance quality in public services will determine whether or not service to the community is good. This research was approached with quantitative descriptive data. This study aims to determine and explain the effect of employee work ability and quality of public services on community satisfaction at the Secretariat of Susoh District, Southwest Aceh Regency. The research variables are work ability (X1), service quality (X2) and community satisfaction (Y). The research method used is a quantitative method with associative type which explains the relationship between the independent variable and the dependent variable. The results of distributing questionnaires with the community who came to the Camat Office to take care of their interests, most of them gave positive answers both in terms of service.
IMPLEMENTASI MANAGEMEN PENDIDIKAN ISLAM PADA DOSEN PERGURUAN TINGGI ISLAM DI ERA PANDEMI COVID 19 Rahayu, Sucik; Rossari, Dwi Vianita; Wangsanata, Susana Aditiya; Saputri, Nuriana Eka; Saputri, Nuriani Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.831 KB) | DOI: 10.32670/fairvalue.v4i2.659

Abstract

The pandemic has indeed had a fairly bad impact, especially for the world of education in Indonesia, but this did not shake Indonesia, with the assistance of highranking officials to rise on the footing of the various efforts that have been deployed. In a pandemic like this, the number of students per campus has decreased significantly. So that various ways and efforts are needed to attract their interest in learning. One way is to implement Islamic education management in which there are various best programs that can be implemented to improve the quality and image of the university itself. Although there are several obstacles, in its implementation it has been proven to have a good influence on the education system in the era of the covid-19 pandemic
EFFECT OF ORGANIZATIONAL CULTURE AND TRAINING EFFECTIVENESS TO EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE Dibyantoro; Prahiawan, Wawan; Ramdansyah, Agus David
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.852 KB) | DOI: 10.32670/fairvalue.v4i2.660

Abstract

The purpose of the study was to examine work motivation as an intervening organizational culture and the effectiveness of training on employee performance. Survey method and simple random sampling technique were used for data collection with the help of a questionnaire based on a 10-point Likert scale. The number of samples of 100 employees is used to test the hypothesis. The research model used is Structural Equation Modeling (SEM) with the help of SmartPLS 3.2.9 to perform data processing. The results showed that organizational culture and training effectiveness had a positive and significant influence on work motivation. Organizational culture has a positive and insignificant effect on employee performance. Meanwhile, the effectiveness of training and work motivation has a positive and significant effect on employee performance

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