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Contact Name
Muhamad Ardi Nupi Hasyim
Contact Email
akuntansi@ikopin.ac.id
Phone
+6282317862727
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akuntansi@ikopin.ac.id
Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia
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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 1,454 Documents
Analisis biaya dan waktu proyek renovasi area parkir rumah sakit AMC Cileunyi Kabupaten Bandung Nurcahya, Said Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2880

Abstract

The purpose of this study was to analyze the cost and time of work in the AMC Hospital parking area. The research was carried out using a descriptive method by asking questions about current problems, so that a cost and time analysis was determined using the theories of the budget cost work schedule (BCWS), actual cost work performance (ACWP), and budget cost work performance (BCWP), and the use of the concept of earned value in evaluating project performance can be calculated by various factors that indicate the progress and performance of project implementation. The results of research on cost efficiency and time effectiveness used by contractors in working on parking area projects according to productivity and performance, cost index projections, and project final schedules use the Critical Ratio (CR): Schedule Performance Index (SPI) x Cost Performance Index (CPI).
Pengaruh rasio likuiditas, rentabilitas dan aktivitas terhadap kinerja keuangan di RS Jiwa Dr. Radjiman Wediodiningrat Lawang Fatoni, Achmad; Hidayati Rini, Nurul Sri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2884

Abstract

During a period of 8 years in Dr. Mental Hospital. Radjiman Wediodiningrat Lawang is suspected of having a decline in financial performance, so this research was conducted with the aim of analyzing liquidity ratios, profitability ratios and activity ratios simultaneously affecting financial performance. This type of scientific research uses a quantitative approach. The samples used are the ratio of Liquidity Ratio (current ratio), Profitability Ratio (ROA/Return On Assets), Activity Ratio (Collection Period) and Financial Performance (ROE/Return On equity) in 2014, 2015, 2016, 2017, 2018 , 2019, 2020 and 2021 which are in the BLU Financial Report of Dr. Mental Hospital. Radjiman Wediodiningrat Lawang The results showed that there is a significant influence of Liquidity Ratio on financial performance, Profitability Ratio on financial performance, Activity Ratio on financial performance and simultaneously the three ratios significantly affect financial performance.
The Effects of Consumer Trust and Satisfaction on Consumer Social Commerce Adoption in Rural Areas Kadop , Sinthia Selvester; Yansen, Eddy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2888

Abstract

This study investigates consumer purchase intention in social media commerce, particularly within the social media fashion business in rural area. That with limitation and geographical challenge, isolated rural area consumer experience more expensive shipment cost, and higher uncertainty of goods delivery. Consumer adoption of social media commerce for online purchase might involve higher trust level compare to cities area with better logistic infrastructure. Following the collection of valid data from 122 respondents in Papua, an analysis was done to determine its overall reliability, discriminant validity, structural model analysis, path coefficients and t-statistics, and Importance-Performance Matrix Analysis with PLS-SEM method. Consumer trust is significant in the context of consumer social media adoption in Papua, followed by consumer satisfaction, both of which positively influence perceived ease of use and perceived usefulness. The outcome demonstrates that consumers' trust and satisfaction in rural area are importance factors that affect consumer adoption of social media commerce and should be broadened in order to maintain the firm competitiveness for long terms.
Analisis strategi pemasaran untuk meningkatkan penjualan pada toko XYZ Nurpratama, Mohamad Reza; Hurriyati, Ratih; Dirgantari, Puspo Dewi; Irawan, Rini Larasati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): 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.v5i6.2890

Abstract

The purpose of this study is to find out the strategy carried out by the XYZ Store in order to increase sales of its clothing products, where this is to get customer satisfaction and profit from sales that have been made, the output of the seller will get increased sales of clothing in the form of shirts, pants, and jackets which has a large size. This study qualitative research. The type of research used is the descriptive method, the object of research is one store that is in e-commerce which is a large-sized clothing store. The result showed that the 7P marketing mix became the basis for XYZ Stores to market its clothes to satisfy consumers. Based on the SWOT matrix that has been carried out, described through SO, Consumers can make clothes according to the basic materials and models they want. WO because the price of cloth is unpredictable, so sometimes the seller doesn’t get too big a profit. ST in the form of advertising prices found in e-commerce. WT, in the form of an order in a certain amount, will get an attractive discount from XYZ Store.
THE EFFECT OF WORK STRESS AND WORK DISCIPLINE ON TURNOVER INTENTION OF PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY EMPLOYEES Farrel Ahmad Fathari; Shinta Oktafien
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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

Turnover is a business issue, especially in manufacturing. The impact is higher staff turnover, stress from a hard task, a poor business image, and a bad work environment. PT Ultrajaya Milk Industry & Trading Company has high turnover owing to job offers, work discipline infractions, and other factors. Work stress and work discipline affect employee turnover intention at PT Ultrajaya Milk Industry & Trading Company. This study used 118 respondents and 91 production staff. Sampling is random. A questionnaire gathers data. All goods tested legitimate and dependable. IBM SPSS 23 is used for classical assumption and multiple linear regression data analysis. Work discipline has no positive or negligible effect on turnover intention, whereas fluctuating work stress has a huge and beneficial effect. Work stress and discipline significantly affect turnover intention, according to multiple linear regression.
Pengaruh kualitas produk, persepsi harga dan promosi terhadap kepuasan konsumen dan terhadap keputusan pembelian pada online shop JD.ID Lestari, Rahayu; Fengyuan , Liao
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.2971

Abstract

In this era of globalization, technology, which adds value, is universally accepted in our global society. Instagram, Facebook, Twitter, and more come online with technology. This study aims to examine how product quality, price perceptions, and promotions affect customer satisfaction and purchase choices at the JD.id online store. Purposive sampling selected 272 workers for the study. The questionnaire collects data, which SEM analyzes. Product quality, price perceptions, and promotions have a positive effect on consumer satisfaction at the JD.id online store, according to the study. JD.id buyers are influenced by product quality, price perceptions, and promotions. JD.com buyer satisfaction has a positive impact on their purchases. Product quality, price perceptions, and promotions indirectly influence purchase choices through customer satisfaction.
Pengaruh Kompensasi dan Gaya Kepemimpinan Demokrasi Terhadap Retensi Karyawan Prawira, Muhammad Fajar; S. Marinda, Vina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.2973

Abstract

Companies that want to continue to survive in business competition need Human Resources (HR) or quality employees. To retain quality employees so they don't leave the company, employee retention is needed because the key to the success of an organization depends on employee retention. Employee retention is a strategy carried out by companies to retain employees who have good performance to remain loyal and stay in the company. This study aims to analyze the effect of compensation and democratic leadership style on employee retention at a pharmaceutical company in Bogor Regency. The sample in this study was 82 employees who worked at a pharmaceutical company in Bogor Regency. The analysis technique in this study used multiple linear regression analysis. Testing the model in this study is using the F-test while testing the hypothesis using the t-test. The results showed that the compensation variable had a significant effect on employee retention at a pharmaceutical company in Bogor Regency. Meanwhile, the democratic leadership style variable has no effect on employee retention at a pharmaceutical company in Bogor Regency.
Beyond Satisfaction dalam pemenuhan kepuasan dan loyalitas Konsumen atas layanan jasa Grab di Tulungagung Maarif, Sultan Hakim; Nurohman, Dede
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.2974

Abstract

The development of the current modern era, one of which is the development of the world of transportation in Indonesia, especially in the city of Tulungagung, is the focus of research, namely the service of Grab drivers, which refers to standard operating procedures from companies for service to consumers in order to fulfill customer satisfaction and loyalty. This study aims to reveal the services provided by Grab drivers in fulfilling customer satisfaction through the implementation of standard operating procedures that apply within the company. This study uses a qualitative method, where the results of the research are in the form of interviews conducted with Grab drivers and consumers of Grab in the city of Tulungagung. The results of research on the application of services in the field sometimes differ from the provisions of the company in terms of any aspect field workers understand customers better. Services outside the SOP really need to be done as long as they are still at a reasonable level, safe to do, and also make the relationship between the service seller and the customer sustainable. The concept of service is more carried out by a Grab driver with the aim of customer satisfaction and loyalty.
Pengaruh nilai tambah ekonomi, utang keuangan dan ukuran perusahaan terhadap profitabilitas perusahaan M. Puspitasari, Devy; F. Permana, Resti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.2975

Abstract

This study aims to examine the development of each economic added value variable, financial debt, firm size, and profitability, as well as to determine both partially or simultaneously each economic added value variable, financial debt, firm size, and profitability in pharmaceutical industry companies that are registered in the IDX for the 2013-2020 period. The first descriptive method is used by researchers, followed by a quantitative verification method. Researchers use secondary data. The sample used was an annual report for eight periods (2013–2020) of four sub-sector companies. Where the total total samper was 32 samples. The design of the analysis implemented in this study starts with the multiple linear regression analysis, then the classical assumption test, the analysis of the coefficients of determination and correlation, and a hypothesis test using SPSS software. The study's findings show that, while economic added value and firm size have a partially negative but not statistically significant effect on ROE, financial debt has a partially positive and statistically significant effect. While simultaneously examining the three independent variables (economic added value, financial debt, and firm size), the results indicate a positive and significant influence on the profitability of the pharmaceutical industry.
Market Orientation Strategy In Improving Company Performance In The Logistics Industry In Jabodetabek Syahyono, S.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): 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.v3i1.2976

Abstract

This study uses industrial logistics companies as a unit of analysis, with a sample of 100 distribution companies in Jabodetabek. This research is a verification study with an explanatory survey. Data analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach through the SmartPLS software. The research findings are that markets are oriented, and marketing performance tends to be quite high but not ideal. A strategic market orientation model of marketing performance moderated by environmental vulnerability The results of this study also indicate that market orientation has a positive effect on marketing performance. In this research model, market orientation strategy influences marketing performance.

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