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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 1,454 Documents
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Perspektif ekonomi sirkular dan pengaruh live music event sebagai nilai tambah terhadap minat pelanggan coffee shop di kuningan Permana, Galih Ady
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 4.2553

Abstract

Coffee shops are currently one of the most popular trends and have special fans. Various kinds of concepts and themes in each coffee shop have sprung up to attract consumers from various circles. The purpose of this study was to determine the extent of the influence of live music from a musical group or acoustic solo as the added value of a coffee shop process on the satisfaction of coffee shop visitors, who are currently in great demand by various groups, especially young people, and how the circular economy model perspective in this industry applies. The research method used is descriptive qualitative with data collection techniques using interviews and documentation. The results showed that holding an event, in this case, live music in a coffee shop, had a higher level of consumer satisfaction and, in this case, could increase profitability.
Analisis Kontribusi, Pertumbuhan, Efisiensi dan Efektivitas Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten Kolaka Ilham, Surianto; Syahrir, Sasmita Nabila; Supardi, Dewi
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.v5i3.2555

Abstract

This study aims to analyze the magnitude of the contribution, the rate of retribution growth, and the efficiency and effectiveness of the tourism sector's retribution on the Kolaka Regency's original revenue in 2016–2020. Researchers used descriptive research with a qualitative approach. The data analysis techniques used are the contribution ratio, growth ratio, efficiency ratio, and effectiveness ratio. The results of this study indicate that the contribution of the tourism sector's retribution to local revenue in Kab. Kolaka is relatively low, with an average of 0.72% per year. 2016 was recorded as the lowest contribution, and 2019 as the highest contribution. The growth rate of tourism retribution in Kolaka Regency is an average of 25.55% per year. The highest growth rate was recorded in 2018. The efficiency level of tourism retribution in Kolaka Regency was recorded in 2016–2020 as inefficient, with an average of 46.63% per year. The level of effectiveness of the Kolaka Regency tourism levy recorded for 2016-2020 is quite effective, with an average of 93.134% per year.
Penerapan Sistem Informasi Akuntansi dalam Pengelolaan Keuangan pada UMKM Wingko Bunda di Tulungagung Alfionita, Yesica Lety; Estiningrum, Sri Dwi
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.v5i3.2556

Abstract

Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an accounting information system for small and medium enterprises. This finding is based on the original research data collected at Wingko Bunda SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for SMEs owners to use in making decisions about their company, according to research findings.
Peran Media Sosial Instagram Terhadap Minat Berwirausaha Mahasiswa Hazizah, Siti Nur; Padli Nasution, Muhammad Irwan
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.v5i4.2557

Abstract

This research was conducted to determine the role of social media Instagram on student entrepreneurship interest. This study uses a combination research method (mixed method), namely a combination of qualitative and quantitative research methods. The type of combination research used is Sequential Exploratory Design, namely in the early stages of research using qualitative methods and the next stage using quantitative methods. The quantitative method will be carried out with an average score. The results and conclusions in this study are: 1. The average score of the Instagram social media role indicator on entrepreneurial interest obtained is 388.08. This shows that the role of Instagram social media is high in growing interest in entrepreneurship for FEBI Uinsu students. 2. The average score of the indicator of interest in entrepreneurship is 387.8. This shows that the category is in the high range, this illustrates that on average the indicators of interest in entrepreneurship in FEBI Uinsu students are high.3. The obstacle in using Instagram social media is that not all features in Instagram are used for entrepreneurship. The obstacle faced in this interest in entrepreneurship is that sometimes the individual does not dig deeper so that when faced with the ups and downs of sales, the individual is not ready to face it.”
Pengaruh kualitas layanan terhadap loyalitas pelanggan restoran Jepang yang beroperasi di Kota Bandung Danial, Jihan Nabilah; Hendayani, Ratih
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.v5i3.2558

Abstract

The increasing number of culinary businesses in the city of Bandung makes Japanese restaurants need to pay attention to their competitive advantages so as not to lose consumers. The study was conducted to determine the direct effect of service quality on Japanese restaurants on customer satisfaction and customer loyalty and to determine the role of customer satisfaction as a mediator between service quality and customer loyalty. This study uses quantitative methods. The sampling technique used the purposive sampling method. The findings in this study indicate that service quality (quality of food, employees, prices, and the environment) has a significant positive effect on customer satisfaction. Employees, price, and environment have a significant positive effect on loyalty, but food quality has no effect on customer loyalty. Customer satisfaction has a significant positive effect on customer loyalty. Another finding is that customer satisfaction can influence service quality from employees, prices, and the environment. However, customer satisfaction cannot mediate food quality and customer loyalty in Japanese restaurants in Bandung. This study recommends that Japanese restaurants continue to improve and maintain service quality consistently so that they can continue to increase customer satisfaction, which can trigger the emergence of loyalty.
Strategi diferensiasi, orientasi pasar dan persepsi harga terhadap keunggulan bersaing Marketplace Shopeefood Yucha , Nikma; Cahyani, Ida Putri Nur
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.v5i3.2560

Abstract

This study aims to analyze whether the differentiation strategy, market orientation, price perception on competitive advantage in the ShopeeFood marketplace at Maarif Hasyim Latif University students. In this study using quantitative research methods. This research was conducted on students of Maarif Hasyim Latif University, Faculty of Economics with a population of 541 students. The sampling technique of this research uses purposive sampling. The study uses multiple linear regression data analysis techniques. The results of this study show, the differentiation strategy partially has a positive and insignificant effect on competitive advantage, market orientation partially has a positive and significant effect on competitive advantage, price perception has a positive and significant effect on competitive advantage, differentiation strategy, market orientation, and price perception simultaneously have a positive and significant effect on competitive advantage. The implications this research it is hoped that ShopeeFood will pay more attention to the factors affect its competitive advantage. This allows ShopeeFood to implement the right strategy to maximize profit growth.
Pengaruh quality management terhadap green innovation dengan intensitas penelitian dan pengembangan sebagai variabel moderasi Putri Andani, Wa Ode; Dewi, R. Rosiyana
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.v5i3.2561

Abstract

The purpose of this research is to examine and analyze the effect of quality management on green innovation with research and development intensity as a moderating variable. This research was conducted using quantitative methods. The data used in this study is secondary data obtained from the Indonesia Stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method so as to produce 17 companies with a total observation of 51 research samples. The analysis technique of this research is Multiple Linear Regression Analysis. Based on the results of the study, it shows that quality management has a significant positive effect on green innovation, the intensity of research and development has a significant and positive effect on green innovation, and the intensity of research and development weakens the relationship between quality management and green innovation.
Gaya kepemimpinan yang efektif pada Generasi X dan Generasi Millenials Sentika, Sarah; Prianka, Winda Gafrilia; Asqalani Rifai, Muhammad Syakib; Rusinzika, Sandra
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.v5i4.2562

Abstract

It is difficult to manage human resources across generations within an organization. This study aims to analyze leadership styles that are suitable for generation X and millennials, where the independent variables consist of transformational leadership (X1), ethical leadership (X2), and servant leadership (X3), while motivation is the dependent variable (Y). This research is descriptive because it examines and analyzes a problem or phenomenon. This study's sample consists of MSME actors from Bandung and Sumedang from the X and Millennial generations. The results of this study indicate that the most appropriate leadership style in generation X, based on the order of the average score, is ethical leadership (86.49%), transformational leadership (84.94%), and servant leadership (85.77%), while the most suitable leadership styles for the millennial generation, based on the order of the average score, are ethical leadership (93.82%), transformational leadership (90.05%), and servant leadership (85.56%). Even though the order of leadership styles between generation X and millennials is the same, there are differences in the highest average score in the Ethical Leadership variable indicator.
Kajian model kualitas pelayana terhadap keputusan pembelian pada hotel-hotel di Kota Bandung pada masa pandemi covid-19 Prianka, Winda Gafrilia; Sentika, Sarah; Asqalani Rifai, Muhammad Syakib; Sopiani , Windi
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.v5i4.2563

Abstract

The Covid-19 pandemic has caused many tourism businesses, both restaurants, hotels and tourist objects, to be forced to close. road access closure and also the Implementation of Restricting Community Activities (PPKM). Therefore, researchers conducted research on hotels in the city of Bandung, especially hotels located in the Jalan Riau area of Bandung City by implementing a Service Quality Model Study as an effort to improve room purchasing decisions. Study Technique The data model used in this study is the Path Model Study with SPSS tools. The results of this study indicate that the decision to purchase a room at a 4-star hotel in the city of Bandung, especially in the Jalan Riau area of Bandung City, obtained a score of 56% which is directly influenced by the service quality model.
Customer relationship management, brand image, social media instagram, dan efeknya terhadap keputusan pembelian produk jasa ALC Indonesia Bahri , Khoirun Nisa; Baswarani , Delfta Tunjung; Santika, Santika
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.v5i4.2565

Abstract

This study aims to determine whether there is a significant relationship between customer relationship management, brand image and Instagram social media on purchasing decisions on ALC Indonesia's service products. This research is a quantitative research using a survey method. The nature of this research is descriptive and verification. In this study, the population taken was large and the size was not known with certainty. The number of samples proposed by using purposive sampling technique is as many as 100 respondents. Based on the research that has been done, it can be concluded that customer relationship management, brand image, Instagram social media influence the decision to purchase ALC Indonesia's service products. And customer relationship management through brand image influences the decision to purchase ALC Indonesia's service products and also Instagram social media through brand image influences the decision to purchase ALC Indonesia's service products.

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