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 25 Documents
 1   2   3 
Search results for , issue "Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 25 Documents clear
KRISIS TENAGA KESEHATAN TERHADAP MANAJEMEN SUMBER DAYA MANUSIA DI MASA PANDEMI COVID-19 Nur Khamimah
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 (221.249 KB) | DOI: 10.32670/fairvalue.v4i2.667

Abstract

This crisis in health workers has affected the national health system, but there is little research on how these HR issues affect medical workers. Understanding the impact on the health conditions of medical personnel is very important in the midst of the COVID-19 outbreak that is still sweeping the world. With the empirical literature, we have succeeded in summarizing the impact of the HR crisis on the health of medical personnel. This study confirms that the human resource crisis is transmitted to medical personnel through several models: (1) decreasing the quality of health services; (2) the impact of inadequate service measures; and (3) increasing demand for health services from patients; (4) A wave of public protests for treatment; (5) service and budget inefficiency.
USAHA PERBANKAN DALAM MENGATASI CREDIT CRUNCH PERBANKAN DI INDONESIA DENGAN MENGIKUTI KEBIJAKAN PEMERINTAH DAN KREDIT SELEKTIF MENGGUNAKAN PRINSIP 5 C Margono, Bagus
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 (313.597 KB) | DOI: 10.32670/fairvalue.v4i2.668

Abstract

This study aims to determine the development of the use of bank funds for credit and non-credit from 2000 to 2021 with the occurrence of a credit crunch, to determine government policies in overcoming credit crunch in banks, and to analyze bank selective credit by applying the five C's of credit in the banking sector. in developing credit to the community. The data were analyzed using descriptive analysis based on these data.Based on the results of the analysis, banks initially invested in non-credit, namely in the form of purchasing securities and the like from 2000 to 2012 ranging from 0.13 or 13% to 0.19 or 19% except for 2005 35%. However, starting in 2013 there was an increase in investment in the non-credit sector, between 29% and 35%. This investment has a fixed advantage that comes from interest. This bank's concern has increased during the Covid 19 Pandemic since March 2020. %. In 2020 there was a decline in credit of 2% and in 2021 (until April) the increase in credit was relatively constant. Total loans in 2020 amounted to Rp 5,547,618 billion while in 2021 (until April) it decreased to Rp 5,543.3 billion or a decrease of 0.076 %. This is the impact of the bank's concern about bad loans, causing a credit crunch. Banks prefer funds in the non-credit sector Banks need to follow government advice to lower lending rates and use export and import financing institutions and PT. Indonesia Infrastructure Guarantee to be able to obtain guarantees for loans provided by the government. In addition, banks need to conduct a 5C analysis on company credit applications, especially in the food, service and telecommunications sectors.
PENGARUH KEPEMIMPINAN DAN KOMPETENSI KERJA TERHADAP KINERJA ANGGOTA DPRD KOTA SERANG Nuraeni
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 (272.018 KB) | DOI: 10.32670/fairvalue.v4i2.669

Abstract

Leadership is an effort to influence individuals, employees, workers, or subordinates, through or through communication to be able to achieve one or more goals. Work competence of a person who has the ability that has become part of him in his career. The performance of DPRD members is a measure of the output or work results compared to work inputs. The research objectives are as follows: To find out whether together there is an influence of leadership and work competence on the performance of DPRD members in Serang City.The sampling technique used in this study is the total sample or census technique. All members of the DPRD Serang City employees are the population and are used as the overall sample.The results showed that partially and simultaneously there was a positive and significant influence between Leadership and Work Competence on the Performance of Serang City DPRD Members.
ANALISIS PENGARUH EVIRONMENTAL PERFORMANCE, UKURAN PERUSAHAAN DAN GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nugraha, Muhammad Resky; Sri Mulyantini; Erna Hernawati
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 (382.968 KB) | DOI: 10.32670/fairvalue.v4i2.670

Abstract

This study aims to examine empirically the effect of environmental performance firm size, firm growth, to corporate social responsibility (CSR) disclosure. The population in this study are the companies include in manufactur company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used in this research are financial statements, annual reports, and PROPER. Sample selection was done by purposive sampling method and obtained 30 companies that fit the criteria. Hypothesis testing studies conducted by multiple data panel regression analysis by using Statistical Product and EVIEWS. The results showed that partially environmental performance has a significant effect on the Corporate Social Responsibility (CSR) disclosure, firm size has a no significant effect on the Corporate Social Responsibility (CSR) disclosure, while firm growth no significant effect on Corporate Social Responsibility (CSR) disclosure
MANAGEMENT OF VILLAGE FUND ALLOCATION IN DEVELOPMENT IMPLEMENTATION IN OROBUA MARAMPAN VILLAGE, SESENAPADANG DISTRICT, MAMASA REGENCY Iskandar, Andi Arifuddin; Arniati
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 (214.056 KB) | DOI: 10.32670/fairvalue.v4i2.671

Abstract

The purpose of this study was to determine the effectiveness of village fund allocation in the implementation of development in Marampan Orobua Village, Sesenapadang District, Mamasa Regency. This study used a descriptive survey method. The data obtained in this study are primary data through filling out a questionnaire. The test used is the validity test, reliability test, and effectiveness test. The results showed that the Fund Allocation Management in the Implementation of Development in Marampan Orobua Village, Sesenapadang District, Mamasa Regency was effective with a percentage of 100%. The allocation of village funds seen in the context of planning, implementation and supervision for the community has been carried out well but has not been fully in accordance with the expectations of rural communities who want an increase in the budget and implementation of village development.

Page 3 of 3 | Total Record : 25

 1   2   3 

Filter by Year

2021 2021


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): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress 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. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 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. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: 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) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue