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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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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 26 Documents

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Search results for , issue "Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan" : 26 Documents clear

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KINERJA TERHADAP PELAYANAN DAN KEPUASAN PASIEN RSUD A.M. PARIKESIT KABUPATEN KUTAI KARTANEGARA Dhesy Eka Santy; Zainal Ilmi; Aji Sofyan Effendi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The hospital as a public health service organization, serves to serve the wider community in the formof services. From this phenomenon, researchers are interested in conducting a research study on theEffect of Transformational Leadership and Employee Performance on Employee Service and PatientSatisfaction at A.M. Hospital. Parikesit Kutai Kartanegara Regency. The research method is causalassociative research, namely research that intends to describe and test the hypothesis of therelationship between two or more variables. The method used in the study is the path analysis method.Transformational Leadership Style has a significant effect on services at Aji Muhammad ParikestiHospital, Kutai Kartanegara Regency with a significance value of 0.000 and a regression coefficient of1.136. Employee performance has a significant effect on services at Aji Muhammad Parikesti Hospital,Kutai Kartanegara Regency with a significance value of 0.004 and a regression coefficient of 0.889.Transformational Leadership Style is significant on Patient Satisfaction at Aji Muhammad ParikestiHospital, Kutai Kartanegara Regency with a significance value of 0.046 and a regression coefficient of0.180. Employee performance has a significant effect on patient satisfaction at Aji MuhammadParikesti Hospital, Kutai Kartanegara Regency with a significance value of 0.005 and a regressioncoefficient of 0.526.

KAJIAN SINKRONISASI ANTARA PERENCANAAN DAN KEBUTUHAN ALAT KESEHATAN DI RUMAH SAKIT TINGKAT III TNI AL DI ERA JKN PERIODE 2020 Ningsih, Ita Trismiati; Delina Hasan; Prih Sarnianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Health equipment will be effective if it is adjusted to the needs of each hospital, with increasing servicedemands, incomplete medical devices can cause problems in service, and become complaints of patientswho come for treatment at the hospital, including JKN patients. within the Indonesian Navy. This studyaims to determine the synchronization between planning and the need for medical devices at the TNI ALLevel III Hospital in 2020. This study used a quantitative descriptive method with retrospective datacollection on medical devices at five Level III TNI AL Hospitals, namely the TNI AL Hospital Dr. .Komang Makes (Belawan, North Sumatra), Dr. Oepomo (Surabaya, East Java), Samuel J. Moeda(Kupang, East Nusa Tenggara), Marine Ewa Pangalila (Surabaya, East Java), Merauke (Merauke). Theanalysis shows that planning guidelines, sources of funds, coordination, planning preparation, planningmethods, planning documents, distribution are in accordance with Minister of Defense Regulation No. 11of 2014. Thus, it can be concluded that the condition of medical devices in five level III hospitals of theIndonesian Navy in 2020 is appropriate in terms of the Minister of Defense Regulation No. 11 of 2014,there is a synchronization between planning and the need for medical equipment in the JKN era, and theTNI AL Level III Hospital is ready to cooperate with BPJS Health.

EFFECT OF AVA, MVA, CFVA ON STOCK PRICE PT. WIJAYA KARYA (PERSERO) YEAR 2006-2020 Widuhung, Sisca Debyola; Aris Machmud
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Total management performance is assessed based on the increase in the welfare ofmultiple stakeholders (investors, customers, and employees) – and especially theachievement of SVA (Shareholders Value Added), to create wealth for investors orbusiness owners. This study aims to determine the stock price of PT. Wijaya Karya(Persero) Tbk. which is influenced by EVA, MVA and CFVA the method used is aresearch based on statistical analysis techniques using regression and correlation andtesting the hypothesis based on a time series approach, the results of this study areBased on the results of the calculations in table above, it can be concluded that thevalue of the Adjusted R-Squared is 0.784382 or 78.44%, meaning that the independentvariables (Economic Value Added and Free Cash Flow) can explain the dependentvariable (Stock Price) of 78.44% and then 21.56 % is explained by other variablesoutside of this study

Financial Performance SME’s: Reputation and Environmental as Moderation Luh Putu Virra Indah Perdanawati; Ni Putu Yuliana Ria Sawitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This investigation hence, plans to give proof from a non-industrial nation's point of viewand above all from the stance of SMEs perceiving how quick these organizations areascending in non-industrial nations. In particular, this investigation plans to give anitemized viewpoint with an end goal to associating existing writing holes through (a)exposing the impact of green production practices, environmental performance, firmreputation, and financial performance(b) also establishing the influence of adoptinggreen production practices on firm reputation, financial and environmentalperformance and (c) assessing how firm reputation and environmental performanceaffect financial performance.Through reaching producing relationship, around 2,000 assembling SMEs and theircontacts were acquired. By utilizing the Krejcie and Morgan's examining strategy, 100SMEs were arbitrarily chosen. This investigation adopting an exploratory strategyreceived a study research plan and a quantitative way to deal with informationexamination explicitly utilizing partial least square structural equation modelling (PLSSEM) procedure in making understandings because of its reasonableness for prescientexamination models.The result of this study is Green Production has a positive and significant effect on FirmReputation, Environmental Performance and Financial Performance. FinancialReputation has a positive and significant effect on Financial Performance.Environmental Performance has a positive and significant effect on Financial Performance. Environmental Performance mediates the relationship of Green Productionin apositive and significant way to Financial Performance. Firm Reputation mediates therelationship of Green Production in a positive and significant way to Financial Performance.

PENGARUH PERCEIVED VALUE, KEPUASAN PELANGGAN, KEPERCAYAAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA OUTLET NIKE DI JAKARTA Sebastian, Aaron; Pramono, Rudy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted to determine the effect of perceived value, customer satisfaction, customer trust on customer loyalty at Nike outlets in Jakarta. This research was conducted in the city of Jakarta by involving 114 consumers in the category of men and women in the millennial generation. This data was collected by distributing a questionnaire containing 48 questions and by selecting a Likert scale of 1 – 5 based on a non-probability sampling method with a convenience sampling technique. The data analyzed by the researcher used the SEM software method based on the SmartPLS 3 system. The results of this study indicate that perceived value has a positive effect on customer loyalty and customer satisfaction. The results of this study also show that customer satisfaction has a positive effect on customer trust and customer trust has a positive effect on customer loyalty. The results of this study found that customersatisfaction has a positive effect on customer loyalty. This research can be used as input for Nike outlets to provide better service to consumers, so that consumers not only have satisfaction with a product but also can have loyalty and high expectations for Nike products.

Pengaruh Beban Kerja, Stres Kerja, dan Lingkungan Kerja terhadap Kinerja dengan Turnover Intention sebagai Mediasi pada Karyawan PT Farmasi XYZ dalam Masa Pandemi COVID-19 Alicia Pricelda; Rudy Pramono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

An organization or company needs quality human resources to create success. HRmanagement is important to note because it can affect the performance of HR. Severalfactors that need to be considered include work stress, workload, and the workenvironment, especially considering changing conditions such as during the COVID-19pandemic. In addition to performance, these factors can also affect the desire of HR towork in the company or what is known as turnover intention. The turnover intention ofHR will also affect performance. This study aims to examine the effect of workload, workstress, and work environment on performance with turnover intention as a mediation for PT XYZ pharmacy employees during the COVID-19 pandemic. This study uses aquantitative approach with a survey method on employees of PT XYZ. The number ofrespondents who collected as many as 160 with convenience sampling method. Dataanalysis technique using structural equation model (SEM) assisted by PLS softwareversion 3.3.2. The results of this study indicate that; work stress and workload have asignificant positive effect on turnover intention, while the work environment has anegative effect on turnover intention, workload and turnover intention have a significantnegative effect on performance, work environment has a significant positive effect onperformance, and work stress has an insignificant positive effect on performance, andturnover intention is a full mediation for the work stress variable, a partial mediationfor the workload, and not a mediation for the work environment.

PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PEMBAGIAN DEVIDEN SERTA DAMPAKNYA PADA RETURN SAHAM PADA PERUSAHAAN DI BURSA EFEK INDONESIA Andini Nurwulandari; Edi Sugiono; Eko Budianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of the Likuiditas, Profitabilitas and sales growthon the company's stock returns mediated by company dividends. The number of samplesused in this study were 10 samples, all of which were companies that distributeddividends during 2016 – 2020.This research is a research with a quantitative approach. Research data is secondarydata obtained from the financial statements of sample companies listed on the IDX. Theresearch data were then analyzed using the Partial Least Square analysis technique withthe help of the Smartpls program.Based on the results of the analysis in this study, the results obtained that: (1) Likuiditashas a positive effect on company dividends; (2) Profitabilitas has a positive effect oncompany dividends; (3) Sales growth has a positive effect on company dividends; (4)Likuiditas has a positive effect on the company's stock return; (5) Profitabilitas has a positive effect on the company's stock returns; (6) Sales growth has a positive effect onthe company's stock return and (7) The company's dividend has a negative effect on thecompany's stock return.

PENGARUH BRAND CREDIBILITY TERHADAP WORD OF MOUTH MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY Karisha Alifputri; Rudy Pramono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to examine the positive effect of brand credibility on word of mouththrough customer satisfaction and customer loyalty at Tokopedia. The internet has hada dramatic effect in influencing business behavior which is now utilized to facilitate therefinement and processing of business transactions known as e-commerce. Tokopedia isan e- commerce made by the nation's children who has become the number 1 unicorncompany in Indonesia. However, due to the intense e-commerce competition inIndonesia, Tokopedia has shifted its position. There was a problem with Tokopedia'ssecurity where as many as 91 million Tokopedia user data was leaked and sold on thedark web. This prompts research upon Tokopedia’s brand credibility on word of mouththrough customer satisfactionand customer. The sampling technique in this study uses a non-probability samplingtechnique, namely convenience sampling where the respondents are Tokopedia customers in Jabodetabek. The sample in this studyamounted to 154 respondents with the data collection method in the form of aquestionnaire. The data were processed using validity, reliability, and statisticalanalysis. Data processing using Partial Least Square – Structural Equation Modeling(PLS-SEM) was processed using SmartPLS software. The results showed that the brandcredibility variable had a positive influence, either directly or indirectly, on word ofmouth mediated by customer satisfaction and customer loyalty

ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY Kusumosari, Larassanti; Solikhah, Badingatus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory

ANALISIS KUALITATIF PELATIHAN LPK PUTRI AYU MANDIRI BERDASARKAN MODEL FOUR LEVEL FRAMEWORK Urip Sewdyowidodo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the training of DUDI (Industrial Business) Internshipparticipants at LPK Putri Ayu Mandiri. The analysis was carried out using the FourLevel Framework model. Data based on apprenticeship and course participants. Theanalysis was carried out by comparing the results between before and after theparticipants attended the training. The results of this study indicate that theobjectives/objectives of this training were achieved which can be seen in the qualityand understanding of the training materials. For tangible benefits, this trainingsucceeded in improving the quality of participants as seen from the results of theirreport accuracy. Meanwhile, for intangible benefits, this training succeeded inincreasing the motivation of participants as seen from their level of adherence. It canbe concluded that the training of participants is able to make a major contribution interms of organizational performance. Thus, participant training deserves to be one ofthe organizational trainings that must be continued to improve the quality of humanresources, especially DUDI apprenticeship participants at LPK Putri Ayu Mandiri

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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

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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