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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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Human resources management in the children's social welfare institution darul ilmi, Depok city Sahrul, Muhammad; Nulhaqim, Soni Akhmad; Darwis, Rudi Saprudin; Fahrudin, Adi
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.v5i5.2707

Abstract

In every organization, including human service organizations, the role of human resources becomes very important, because the running of the organization is largely determined by the existence of human resources as a driver in resource management and organizational activities that are realized to achieve organizational goals. This study aims to examine human resource management in the setting of a child social welfare institution which is part of a human service organization. This study uses a descriptive qualitative approach. Data were obtained from primary and secondary data, while data collection techniques were carried out through observation, in-depth interviews and documentation studies. Data analysis was carried out through the stages of data presentation, data reduction, and drawing conclusions. The research location is at the Darul Ilmi Child Welfare Institution, Depok City, West Java Province. The results of the study indicate that human resources are very important in addition to other resources in child social welfare institutions because they involve management from planning to awarding staff or employees who are used as a unit in human resource management so that the realization of an effective and efficient organization can be achieved.
Supportive supervision in improving stress management skills on employees of health social security implementing agency in South Tangerang City Damayanti, Yulia Herman; Sokhivah, Sokhivah; Hamid, Almisar
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.v5i5.2708

Abstract

Frontline personnel in South Tangerang City serve participants and prospective participants directly and indirectly. Work is pressure-prone. Supportive supervision is needed to reduce employee stress. This study aims to determine the causes of stress for Health Social Security Implementing Agency employees in South Tangerang City, the implementation of supportive supervision to improve employee stress management, and the factors that support and inhibit supportive supervision in improving employee stress management. This research is descriptive and qualitative. Workload, role ambiguity, participant attitudes, individual mental states of employees, and work support facilities cause stress for Health and Social Security Implementing Agency staff in South Tangerang City, according to this study. To reduce employee stress, supportive supervision is used. South Tangerang's Health Social Security Implementing Agency provides emotional, instrumental, appreciating, informational, social integration, and spiritual support. Role play, sharing sessions, and strong work connections enhance supportive supervision in enhancing employee stress management. Participants' attitudes and employees' personalities are difficulties.
The influence of marketing competency on capital investment collection and their implications on performance Hendiarto, R. Susanto; Yulfasha, Yuaneu
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.v5i5.2709

Abstract

The current problem is that performance is still far below expectations, and while the accumulation of capital investment has not been encouraging, this is presumably because marketing competence is still a concern. This study aims to determine the effect of marketing competence on the accumulation of capital investment and its implications for performance through a case study of the business built by the West Java Chamber of Commerce. The research method applied is a descriptive-analytical survey method, and the sample used is 45 respondents. The variables studied for each respondent are marketing competence, capital investment accumulation, and performance. The type of data collected is primary data. The results of the study indicate that marketing competence has no effect and is not significant for the accumulation of capital investment. the accumulation of capital investment and its significant effect on performance. The implication is that marketing competencies need to be applied programmatically and massively. The object of this research is that the sample of respondents used is still limited to the businesses assisted by the West Java Chamber of Commerce in Bandung; therefore, further research based on more varied sampling with a longer duration is necessary in order to obtain generalizable results.
SWOT analysis as HR development and performance assessment PT. Santosa Kurnia Jaya Nurfitasari, Anggiani; Sumadhinata, Yelli Eka
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.v5i5.2710

Abstract

This research was conducted at PT. Santosa Kurnia Jaya to determine the company's business strategy by analyzing the company's strengths, weaknesses, opportunities, and threats. The type of approach taken is to use qualitative methods through SWOT analysis, then analyzed using IFAS and EFAS matrices to get the right business strategy for PT. Santosa Kurnia Jaya. Based on the results of the SWOT analysis in this company improving human resource development and employee performance is good, because refers to the results of the IFAS and EFAS matrices, from the internal factor analysis (IFAS), namely, the company shows that the quality of production results has a major effect on the survival of the company. The results of the IFAS table, found that the high market demand and company image greatly affect the company. At this time the company is in the business development phase because its in the I SO quadrant position (2.572; 2.277). PT. Santosa Kurnia Jaya is also trying to maintain the development of human resources following the company. For employee performance and tries to improve the performance of its employees to achieve the goals following the company's expectations. The right strategy that must be used is the Strength-Opportunities strategy.
Effectiveness of self-control and cyberloafing on employee performance Levana Bening Hafizh; Yelli Eka Sumadhinata
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

Abstract

The purpose of this study was to examine and analyze the effect of self-control and cyberloafing on employee performance. This study uses primary data by taking the population used in the study to select CV companies. Galiya Corp. which is located in Bekasi City uses 40 respondents who work in the company. The method used is a type of quantitative research with survey methods. Data collection techniques by using questionnaires to respondents' employees' CV. Galiya Corp lives or offline. The data processing method in this study uses SPSS 25 software which is used in testing the validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis, t-test, and f test. The results obtained from this study are that H1 is accepted that the self-control and cyberloafing variables simultaneously affect the employee performance variable as seen from the f test, the Sig value is 0.000 <0.05. The self-control variable is the most dominant in influencing employee performance in CV. Galiya Corp can be seen in the results of multiple regression analysis with a coefficient of 0.721.
SWOT analysis of recruitment process at Badjoe M26 in improvement of business strategy Nuraini, Rima; Sumadhinata, Yelli Eka
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.v5i5.2712

Abstract

This research aim to analyze the recruitment process system for employees at the Badjoe M26 Warehouse Store, for knowing how is the recruitment process at the Badjoe M26 Warehouse Store, and for knowing the suitability of recruitment applied at the Badjoe M26 Warehouse Store. Types and approaches used that is Approach Qualitatively analyzed through SWOT analysis. Data collection is done Interview to the shop owner direct, and data from the results Interview then identified about internal and external factors using EFAS (External Strategic Factors Analysis Summary) and IFAS (Internal Strategic Factors Analysis Summary) matrices. score and weight of each internal and external factor like strength (Strength) of 2.88, Weakness is 0.44, Opportunity is 2.1 and Threat is 1.3. The total score of IFAS is 3.32 while the EFAS is 3.4. Research results show that position The Badjoe M26 Warehouse Store is in quadrant I which supports the Growth Oriented Strategy. This result signify the company have a good internal condition and a strong opportunity that will maximize source power more human quality and be capable innovate for successful effort undertaken.
Effectiveness SIAP on performance civil servants mediated discipline at Bandung environment service Camilla Sani, Arrumaisha; Sumadhinata, Yelli Eka
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.v5i5.2713

Abstract

The purpose of this study was to examine and analyze the effect of the effectiveness of the application SIAP (Sistem Informasi Absensi Pegawai) on the performance of Civil Servants mediated by variable discipline. This study uses a quantitative approach in the form of descriptive, namely research that emphasizes the analysis of numerical data that is processed using statistical methods. The sample used in this study is using the Slovin formula with a total sample of as many as 55 people. Data processing in the study uses an analysis track or (path analysis). The results of the analysis show that there is no significant effect between the effectiveness of the application attendance electronic (SIAP) on the performance of the employee. The Effectiveness of application attendance electronic (SIAP) shows a positive and significant influence to discipline work. Work discipline can mediate connection Among the effectiveness of using the application (SIAP) with performance employees. This thing shows application attendance through the application (SIAP) does not take effect by direct to performance apparatus at the Bandung City Environment Service, however, with a presented application (SIAP) this makes employees more discipline in access to attendance. Discipline very influences the performance of employees and the organization.
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

Abstract

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.
Analisis perbandingan kinerja keuangan sebelum dan saat terjadi pandemi covid – 19 pada PT. Bumi Serpong Damai tbk. periode 2019 – 2020 Amalia, Shendy; Mariana, Hana
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.v5i5.2716

Abstract

The Covid - 19 pandemic caused a fairly deep contraction for the Indonesian economy, which also had an impact on the property and real estate sector, where there was a decrease in public interest in housing sales, where PT. Bumi Serpong Damai Tbk. has a main sales segment, namely integrated city. This study aims to find out whether there has been a significant change in financial performance in the period before and during the Covid-19 pandemic at PT. Bumi Serpong Damai Tbk. period 2019 – 2020. The data used in this study includes quarterly financial data for the period 2019 – 2020, while the method used is quantitative descriptive analysis. Data analysis techniques using Descriptive Statistical Test and Wilcoxon Test. The results of this study indicate that there was no significant difference in the financial performance before and during the Covid-19 pandemic at PT. Bumi Serpong Damai Tbk Period 2019 – 2020.
Analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah merger Zalfa , Rifa Zakia
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.v5i5.2717

Abstract

This study aims to determine the comparison of financial performance before and after the merger. The data used are the company's quarterly financial reports for 2020 and 2021. The population in this study is the financial reports at PT. Chandra Asri Petrochemical Tbk, for the years 2020 and 2021. The sample used in this research is a saturated sample, which is a financial statement consisting of a balance sheet and profit and loss report of PT. Chandra Asri Petrochemical Tbk quarterly for the 2020 and 2021 periods. The analytical methods used are the Descriptive Statistical Test and the Wilcoxon Test. The results of the study stated that the financial performance did not experience a significant difference before and after the merger at PT. Chandra Asri Petrochemical Tbk.

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