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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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Mekanisme perbandingan income keuangan UMKM kerajinan songket di Kota Palembang sebelum dan setelah pandemi Delpia Delpia; Kinaya Ananda Putri; Melisa Anggraini; Maya Panorama
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Songket woven fabric is a superior product of the city of Palembang which needs to be preserved. The level of sales is increasingly taken into account by consumers both locally, regionally and even abroad. However, the popularity of songket has not been matched by the level of purchasing power of consumers who already know Palembang songket. The Covid-19 pandemic had a huge impact on the Indonesian economy so that the economic crisis occurred, including the songket woven craftsmen were also affected. They are haunted by uncertainty about the sale of songket woven fabrics. Their sales gradually decreased, thus affecting the decline in production and income. The focus of this research is to find out the mechanism for comparing the financial income of songket handicraft SMEs in Palembang City before and after the pandemic (Case Study at Songket Craft Shop Cek Ipah). This research uses a qualitative approach which is carried out by holding Forum Group Discussions (FGD), interviews or direct observations in the field, which can then be recorded through written notes or through a voice recorder. From the research results, it can be concluded that the Covid-19 pandemic had an impact on decreasing songket sales by around 70% at the Cek Ipah Songket Craft Shop.
Business strategy of home healthcare service to accelerate the adoption of care at home service in Indonesia Muhammad Naufal Syafrun; Ang Dung Do; Raden Aswin Rahadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The demand for value, shifts in consumer behavior, patients need, and a highly competitive market are driving many health-care providers to seek new and more effective methods of improving care delivery. This study aims to identify critical adoption factors by the patient to adopt the services and create a strategic positioning for HOSPON to gain competitive advantage. This conceptual research framework is done using the Analysis, Formulation, and Implementation (AFI) framework of strategic management. This research method uses qualitative and quantitative methods, with data collection carried out online and offline using in-depth interviews and questionnaires. The data analysis was carried out by content analysis and Analytical Hierarchy (AHP) process to determine the critical adoption factor of home healthcare services by carried out 4 criteria and 16 criteria. The AHP is a methodical framework that establishes a hierarchical structure with interdependent layers, analyzes the weight of various aspects, and evaluates potential courses of action depending on the structure already in place. Home healthcare services are identified as having four main stakeholders, i.e., patients, providers, policy makers, and payers. Integrating these four stakeholders is the most important thing to determine what factors should be developed and implemented to increase the adoption factor. Economic viability and law, professional capabilities, patient needs, and breadth of services are some of the factors that influence patient adoption of awareness and trustworthiness in using home healthcare services. The business solution from the research crate strategy formulation, the Generic business strategy that is implemented is the differentiation strategy which is explained in the five major of element strategy diamond models in its application to focus on health preventive care, health maintenance care, and post- acute care to operate in the high geographic mobility area to target the premium market with the patient who are aware of their medical needs. This is done by providing technology to connect between patients and providers to gain more trust, integrating to facility-based care to provide more comprehensive health care, and leveraging methods of work effect of the ecosystem to ensure insurance as payment and patient protection and provide more value creation. From the results of this study, each stakeholder can use this research as a basis for making decisions to determine organizational steps to increase the adoption rate of care at home services, to dissect regulations, and to implement the most effective payment schemes for home healthcare services.
Proposed business strategy for nomaden architect based on customer preference in choosing architectural design service Laurentius Nicholas Rodriques; Dina Dellyana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

With 37,500 clients for every architect, Indonesia has the largest market opportunity for architecture. Understanding these clients' preferences for architectural design services can help an architectural firm acquire a competitive edge and transform their company to be more client-focused. This study looks for the variables that affect customers' choices when selecting architectural design services. Researchers attempt to determine the importance of each of these criteria using the AHP (Analytical Hierarchy Process) technique after identifying the variables that affect these preferences. Researchers also tried to synthesize this research from three main targeted groups, namely groups of people who had previously used architectural design services, groups of people who had never used architectural design services, and groups of people who worked in architecture or related design fields. The outcomes of the AHP analysis are used as a company strategy after being evaluated. This business approach is applied to Nomaden Architect, a Jakarta, Indonesia-based provider of architectural design services. Researchers have ranked the key elements that influence customer preferences when selecting architectural services from this study, particularly for middle-class customers. In addition, researchers have offered business strategies for these architectural firms to compete successfully in their class.
New business strategy to turn around sales performance in the future: Case of Siemens Indonesia Innovator; Deddy Priatmodjo Koesrindartoto; Anh Dung Do MBA
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to investigate market conditions, customer behaviour, customer experience, and customer expectations of a company, as well as recommend effective new business strategies with implementation plans and schedules. This study uses qualitative and quantitative methods, with primary data collected through interviews and questionnaires and secondary data obtained from publications, articles, books, and other official sources. The results of this study reveal that the sources of problems are both internal and external, including a lack of communication and coordination between business units, a delayed response to customers, low closeness to customers, and a lack of awareness of customer behaviour. External sources include low customer purchasing power, government regulations, market behaviour, company competitors, and customer expectations. To improve business performance, companies must make changes in approach, including improving customer response time, changing marketing strategies, collaborating with local companies to expand markets, assigning key account managers to new target markets, standardising processes between business units, appointing project leaders when several units participate, and offering competitive rates. Through this research, companies can gain valuable insights and implement more effective business strategies to succeed in challenging markets.
Model dan strategi pengembangan ekonomi kreatif pada obyek wisata pantai di Kabupaten Flores Timur H.J. Fanggidae, Apriana; Neno, Marianus Saldanha
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The creative economy is defined as an economic sector that relies on ideas and human creativity as its main production factor. Ideas and knowledge are the main factors and are supported by the ease and progress of technology and the competence of the workforce. The purpose of the research is to find solutions to real problems such as Analyzing creative economic business development strategies on beach tourism objects in East Flores Regency and Describing creative economic business development models on Beach Tourism Objects in East Flores Regency. Data analysis was conducted using qualitative and quantitative approaches. Based on the results of the SWOT analysis, it can be concluded that the total IFAS value is 2,895 and the total EFAS value is 2,555. This proves that the company is in the position of Cell V in the IE matrix which proves the Average Internal and Medium External conditions. This position indicates that the company is in a developing and stable condition. In this case, the strategy that can be applied is the Defense and Maintenance strategy with opportunities for market penetration and product development.
Implementasi Online Single Submission Risk Based Approach (OSS-RBA) di Kota Padang Ratih Ratih; Roni Ekha Putera; Hendri Koeswara
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The research with the title OSS-RBA Implementation in Padang City aims to analyze the implementation of OSS-RBA Policy in Padang City using the Van Meter and Van Horn implementation theory. The implementation of the OSS-RBA policy in the City of Padang has been carried out in accordance with the issuance of the Mayor of Padang Regulation Number 73 of 2021 concerning the Delegation of Authority for the Implementation of Risk-Based Business Licensing and Non-Licensing to the Investment and One Stop Service Office. This research uses descriptive qualitative method with phenomenological type. Research informants were determined by purposive sampling technique with data collection techniques through interviews and documentation. The results of the study indicate that the implementation of the OSS-RBA policy in the city of Padang has not gone well, because several variables according to the Van Meter and Van Horn Theory have not been fully achieved. Variables that have not been achieved consist of 3 variables in the form of standard variables and policy objectives, resource variables, and variables of economic, social, and political conditions. Standardvariables and policy objectives that are not in accordance with the needs of the Padang City DPMPTSP. The second variable is insufficient human resources both in terms of quantity and quality, as well as financial resources in the form of a budget that is not in accordance with the needs of the Padang City DPMPTSP. The third variable is social and political conditions that have not supported the implementation of OSS-RBA in Padang City. The recommendations given by the researcher are intended for the Padang City DPMPTSP Padang City government to provide additional documents and provide training for Padang City DPMPTSP employees regarding the implementation of OSS-RBA in the city of Padang so that the implementation of OSS-RBA policies can run optimally.
Pengaruh spiritual capital, human capital, structural capital terhadap relational capital dalam meningkatkan performance di perusahaan PT. Shopee Kumara, Indrawan Dona; Gunawan Putra, Andreas Wahyu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This objective of the empirical study is to examine and to analyse the influence of spiritual capital, human capital, structural capital on relational capital in increasing performance in PT. Shopee. The sampling procedure used in this study to collect relevant data is to use a questionnaire and use a purposive sampling. This research was conducted on 250 respondents who are employees who work at PT. Shopee at SCBD Jakarta. Data were analyzed using SEM (Structural Equation Modeling) and SPSS (Statistical Program for Social Science) methods. The test results show that Spiritual Capital, Human Capital and Structural Capital have a positive effect on Relational Capital. The findings of this study also show that Performance also has a positive effect on Spiritual Capital, Human Capital, Structural Capital and Relational Capital. In addition, this study also proves that Relational Capital has a positive effect between Spiritual Capital, Human Capital and Structural Capital with Performance. 
Dampak orientasi pasar terhadap kinerja pemasaran dan keunggulan bersaing sebagai variabel intervening pada UMKM Kota Sukabumi Wijaya, Zeffanya Raphael; Wiyata, Mariati Tirta; Nurfalah, Rosa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to determine The Impact of Market Orientation on Marketing Performance and Competitive Advantage in Sukabumi City SMEs. This study uses a quantitative method with a descriptive approach using a questionnaire distributed to 100 respondents with a sampling technique using Probability Sampling where researchers provide equal opportunities for each population to be selected as sample members who have criteria as SMEs in Sukabumi City. Testing the intrument in this study using valisity and reability tests, data analysis techniques using descriptive analysis using classical assumption test cosisting of normality test, heteroscedasticity test and multicollinearity test then regression analisys consisting of hypothesis t test and f test and using path analysis. The results of the study show that: (1) Market Orientation has an effect on Marketing Performance. (2) Market Orientation has an effect on Competitive Advantage. (3) Market Orientation has an effect on Marketing Performance with Competitive Advantage variable as an intervening variable.
Pengaruh ekspor impor terhadap pertumbuhan ekonomi pada tahun 2009 – 2019 di Indonesia S. Nurdani, Alya; M. Puspitasari, Devy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study was to determine how exports and imports affect economic growth in Indonesia. The type of data used in this study is statistical data from BPS (Central Bureau of Statistics) 2009 - 2019 in Indonesia which is descriptive verification and quantitative in nature and is used to obtain empirical evidence of the influence of independent variables to process data using multiple linear regression analysis in which several assumption tests are processed using Eviews 10 software. The results of the study found that exports have a positive and significant effect on economic growth in Indonesia. While imports have a negative and significant effect on economic growth in Indonesia.
Pengaruh peredaran uang kartal, uang elektronik, kurs, suku bunga SBI dan harga bahan bakar minyak terhadap inflasi di Indonesia Yudi, Yudi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to analyze the effect of circulation of currency, electronic money, exchange rates, SBI interest rates and fuel oil prices on inflation in Indonesia. This research is motivated by the development of electronic money and the decreasing of currency in the community so that it plays a role in increasing inflation. The method in this study is through a quantitative approach. This research uses multiple linear regression with Ordinary Least Square method of Eviews-12 program. The results of this study prove that simultaneously the circulation of currency, electronic money, exchange rates, SBI interest rates and fuel oil prices have a significant effect on inflation. But partially, electronic money, SBI interest rates and fuel oil prices have a significant effect on inflation. While the circulation of currency and exchange rate has no significant effect on inflation. By looking at the results of this study, it is expected to be useful, especially for monetary authorities in formulating appropriate policies related to currency, electronic money, exchange rates and SBI interest rates to control inflation. Likewise, it is expected to be useful for the Government in managing fuel oil prices that can control inflation in Indonesia.

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