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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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Pengaruh Electronic Word Of Mouth dan Digital Payment terhadap Purchase Intention pada Aplikasi E-Commerce Meytra Taufik, Henry; Pratama, Aldrik Rifky
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.v5i7.3037

Abstract

As a result of the evolution of information and technology, many corporate sectors are currently using technology and media as instruments in marketing efforts. The evolution of advertising has emerged as a modern trend for achieving long-term economic success. However, when a business chooses the wrong social media platform, problems arise that have a negative impact on the business. This study aims to find out how the e-commerce company Tokopedia in the city of Bandung uses electronic word of mouth and digital payments for easy payment. 120 participants were randomly selected to participate in this study and utilized smartphone applications for internet shopping. This study uses a multiple linear regression analysis strategy using SPSS software version 26. The results show that electronic word of mouth and digital payment variables have an effect on purchase intention and can be categorized as good.
Analisis debt to asset ratio, debt to equity dan net profit margin terhadap kinerja keuangan perusahaan telekomunikasi yang terdaftar di bursa efek indonesia Hertina, Dede; Andryana, Linda
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.v5i7.3038

Abstract

This research aimed to examine the relationship between the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin of IDX-listed telecommunications businesses throughout the period of 2018-2021. There are a total of 19 businesses in this sector, and 8 of them were selected at random to serve as the study's sample. The financial reports of IDX-listed telecoms businesses are used as a secondary source of data for this study. Quantitative descriptive methods including classical assumption testing and multiple linear regression were used for this investigation. The research indicates that for the period of 2018-2021, the financial performance of IDX-listed businesses in the telecoms industry is affected concurrently by the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin. The financial performance of businesses listed on the IDX that operate in the telecommunications industry during the period 2018-2021 is significantly impacted by the net profit margin, but is unaffected by the debt-to-assets ratio and the debt-to-equity ratio. For the period between 2018 and 2021 covered by the IDX, the return on investment generated by enterprises in the telecommunications industry is driven primarily by the net profit margin.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Kelurahan Cisaranten Bina Harapan Rantau, Fawaz Malki; Agustriyana, Darwis
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.v5i7.3040

Abstract

A civil servant must be able to provide the best service and do a good job, which can be measured by the performance produced. Good performance is performance that follows the rules that have been decided in order to achieve organisational targets. Workforce performance is influenced by a variety of factors, including friendship and the environment. Good performance criteria include having great motivation and great work discipline. The research aims to find out the effect of work motivation and work discipline on workforce performance in the Cisaranten Bina Harapan Village Office. The sample size for this study is 30 people. In this study, two techniques were used: the descriptive method and the verification method. The results of the study prove that work motivation has a positive but not significant effect on employee performance and that work discipline has a positive and significant effect on employee performance. According to the multiple linear regression equation, work motivation and work discipline both have an impact on employee performance.
Potensi dan strategi pengembangan kuliner halal dalam meningkatkan pertumbuhan ekonomi di Kota Bandar Lampung Setiawan, Ade Eko; Noviarita, Heni; Hanif , Hanif
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.v5i7.3041

Abstract

Lampung's economic conditions, which previously showed recovery after the passing of the crisis that hit the world economy since 2008, were hit by an epidemic in 2020, which resulted in weakening GRDP and economic growth in Lampung in general and Bandar Lampung in particular. The goal of this research is to identify the potential and strategy for developing halal culinary in order to boost economic growth in the city of Bandar Lampung. The type of research used is qualitative research with field observation techniques because the data needed or collected in this study is based on the reality that occurs in people's lives. The data sources used are primary and secondary. The results of this study concluded that the potential of the banana chip culinary tourism destination KUB Telo Rezeki All Mider Bandar Lampung City has met the standard concept of developing halal tourism. The existence of sharia tourism can support economic growth by reviving the community's creative industries. The marketing strategy implemented by the KUB Telo Rezeki Banana Chips Shop in competition is based on the 4P marketing mix strategy, namely product strategy, price strategy, place strategy, and promotion strategy, and is in accordance with the Sharia marketing concept.
Dampak pandemi covid-19 terhadap perekonomian usaha Mikro Kecil dan Menengah (UMKM) Kripik Singkong Kelurahan Pandanwangi Kecamatan Blimbing Kota Malang Mahsuni, Abdul Wahid; Wahono, Budi
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.v5i7.3042

Abstract

The cassava industry center, Pandanwangi Village, Kec. Blimbing, is a fairly developed UMKM and has become the hallmark of the city of Malang. MSMEs are among the fields that feel the effects of the Covid-19 pandemic. The purpose of this study was to determine the economic impact of the COVID-19 pandemic on cassava chip micro, small, and medium enterprises (MSMEs) in Pandanwangi Village. Based on the analysis of the data used descriptively, this research method uses qualitative methods. Data collection was carried out through observation, interviews, and the examination of documents and archives with qualitative descriptive analysis. The results of this study reveal that the impact of the COVID-19 pandemic on the economy of MSME cassava chips in the city of Pandalangi, Malang City, is divided into four aspects, namely, sales, marketing, funding or capital, production, and distribution. However, the government has also made various policies to encourage MSMEs to survive in the face of the CO-19 pandemic. The strategy used by MSME cassava chip business actors in Malang is based on social media and e-commerce. This strategy is considered capable of helping MSMEs in marketing activities and expanding their market in dealing with the CO-19 pandemic.
The role of training in improving the entrepreneurship competency of sustainable rehabilitation participants BNN West Java Sumadhinata, Yelli Eka; Ramadhan, Nabilah; Riantani, Suskim
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.v5i7.3047

Abstract

To strengthen the economy, the government is pushing empowerment initiatives for new businesses. However, for fellow participants in continuous rehabilitation for BNN West Java Province customers, business activities might be a chance to start a new life and be accepted by society. This research examines the impact of entrepreneurship training on BNN West Java Province customers' sustained recovery. This research employed descriptive data analysis to evaluate the training and entrepreneurship skills of sustainable rehabilitation participants for BNN foster clients in West Java Province. According to SPSS study, entrepreneurship training increases entrepreneurial skills by 65.9%. The results of this study are expected to motivate the government, private sector, and other organizations to organize better entrepreneurship training to help fellow participants in sustainable rehabilitation by preparing them to become part of the community again through entrepreneurial activities.
Impact of digital marketing and price towards intention to buy mediating by brand awareness in interior design business Liem, Cerrien
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.v5i7.3048

Abstract

As technology advances in our generation, digital marketing has become an effective method for promoting a firm. In terms of interior design, each organization has a unique style and set of features, beginning with the design of ideas, design preferences, and design objectives to be attained. Therefore, digital marketing assists in demonstrating to the public what sort of interior services a firm engaged in creative intends to offer. With the aid of social media marketing and pricing, instill value and brand awareness in the minds of clients seeking interior design services, resulting in their intention to purchase the services. This study seeks to investigate and assess the impact of digital marketing methods and prices on business interior design and the formulation of client purchase intentions. This study employs quantitative methods. In this study, quantitative data will be measured using the Likert Interval scale. The study's findings indicate that content marketing (X1) has a favorable and statistically significant impact on brand awareness. Brand awareness is positively and significantly affected by website quality (X2). Brand awareness is positively and significantly affected by online advertising (X3). Price (X4) has a large and favorable impact on brand recognition.
Efektivitas Internal Control over Financial Reporting (ICFR) pada project konstruksi perusahaan BUMN karya Farradhi, Muhammad; Hartanti, Dwi
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.v5i7.3049

Abstract

This study explores how the BUMN Karya Company's building project team in Aceh implemented Internal Control over Financial Reporting (ICFR). This research is based on the many incidents of building project fraud by corporations, which affects financial statements that cannot provide peace of presentation. This study uses case studies and descriptive analysis to measure ICFR effectiveness using the Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting (2006) and the COSO Framework. Interviews and BUMN Karya project team business process documents provided research data. The study concluded that the deployment of ICFR in three important business processes of the company based on withdrawals discovered two BUMN Karya project team business processes with an ICFR evaluation in the material weekness category and one in the control deficiency category. The investigation shows that the project construction team's business processes need modification for credible financial reports. Thus, this research can contribute to ICFR literature to ensure financial report secrecy.
Pengaruh kompensasi terhadap kinerja karyawan pada PT Penta Rekayasa Bandung Pratiwi, Gusti Ratih; Arwiyah , Muhammad Yahya
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.v5i7.3050

Abstract

Human resource management is an important component of every organization. This is due to the fact that it is directly related to effectiveness, which will lead to an increase or decrease in the amount of money a company generates. This study aims to determine the effect of compensation on employee performance at PT. Penta Engineering Bandung. The research method used is descriptive-qualitative with a quantitative approach. The authors of this study surveyed 30 people as a first step in examining the relationship between pay and productivity. When comparing employee performance with positive results, the organization's remuneration strategy reflects employee dissatisfaction. The results of this research and the descriptive analysis of this study on the compensation variable yield an overall average percentage of 82.8%, placing it in the good category and indicating that the company provides satisfactory salaries to its employees. Descriptive analysis of employee performance characteristics shows an average percentage of 86.8%, placing this result in a very good range. At an impact level of 28.7%, compensation is very influential in determining performance
The effect of leadership style and organizational climate on employee performance at PT Cipta Baja Trimatra Supardi, Supardi; Yulianah, Yulianah
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.v5i6.3051

Abstract

This research was conducted at PT Cipta Baja Trimatra with the intention of determining whether or not there is a correlation between the employees' level of work performance and the leadership style of the company's management. The survey had a total of 52 employees from PT Cipta Baja Trimatra participate as respondents. The research was carried out on employees at that company. The method of random accident sampling was used to choose the research respondents. The distribution of questionnaires and a search of the relevant literature were the methods used to obtain the data. Multiple linear regression is the method for analyzing the data, while SPSS for Windows 22.0 is the statistical software that was utilized. At PT Cipta Baja Trimatra, the results of the test indicate that leadership style has a positive and significant effect on employee job satisfaction, and that organizational climate also has a positive and significant effect on employee job satisfaction. Both of these factors contribute to employee job satisfaction. In addition, the study discovered that the influence of leadership style and organizational climate variables on employee performance was quite little, coming in at 10.8 percent.

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