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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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Perencanaan bisnis pempek tekwan Palembang Dapur Cindo Hasmoro, Dhomas Agastya
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

Pempek Tekwan Palembang Dapur Cindo is a business that focuses on selling snacks. This research aims to create a business plan by first knowing the positioning. This research uses quantitative methods. Researchers focus on selling products online through the top three service applications that are often used by the public, especially in DKI Jakarta, namely Gofood, Grabfood, and Shopeefood. Researchers sell pempek in two variations, namely ready-to-eat pempek and frozen pempek. The demographic bonus of the DKI Jakarta population is its productive age, and the habit of using online shopping applications is what encourages sellers to do active buying and selling through these applications. Satisfaction value and positioning are then processed using design thinking for business planning, which contains strategy, targeting, and positioning, which contain marketing, product, operational, and risk strategies. Business feasibility is also calculated in the study to find out whether the product is feasible to be sold. The NPV value is IDR 345,783,308 with a payback period of 1 year and 9 months and an IRR of 81%.
Evaluasi penyajian laporan keuangan sesuai pedoman umum akuntansi koperasi sektor riil Kristianty Retnawati; Dety Mulyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The financial statement is a reflection of the business activities of an organization. Therefore, a financial statement must be of high quality by presenting valid and accurate information which is prepared in accordance with applicable guidelines. The purpose of this study was to determine the suitability of the financial statements of bank bjb Ziebar Consumer Cooperatives with applicable guidelines, namely Permen KUKM No. 12 of 2015. This research used qualitative methods with the type of case study research. The data analysis method used is by reducing data, presenting data, and finally drawing conclusions, withdrawals, or verification. The results of the study indicate that the presentation of the financial statements of the Bank bjb Ziebar Consumer Cooperative is not fully in accordance with the KUKM Regulation No. 12 of 2015, because there are discrepancies in the basis of recording and components in the cash flow statement, and there is a CALK component that is not presented by the Bank bjb Ziebar Consumer Cooperative. However, even so the level of conformity of the financial statements of the Ziebar bank bjb Consumer Cooperative with the KUKM Regulation No. 12 of 2015 is quite good because it reaches a percentage of 85%.
Development of self-guided tour ecotourism Bandung Regency Distria, Tiara Fadila; Septyandi, Chandra Budhi; Nugraha, Azizah Salsabila; Susanto, Eko
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

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Abstract

The development of ecotourism in the South Bandung Region has empirically impacted nature and society. To overcome the negative impacts of these developments, efforts are needed to educate tourists about the protection of nature and society and the purpose and principle of sustainable ecotourism development. This article contains the process of designing a guidebook for self-guided ecotourism tours in South Bandung to support sustainable tourism management in the region. By involving 134 South Bandung tourist respondents, this design has successfully applied the Technology Acceptance Model theory as a design platform. The results of this design in the form of a travel guidebook are expected to be widely used by stakeholders and become empirical evidence of the application of TAM as a framework for designing the latest travel guidebook
Pengaruh kinerja lingkungan dan eco control terhadap pengungkapan corporate social responsibility Inawati , Wahdan Arum; Rahmatika, Annisa Nurdini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

A company must pay attention to the surrounding environment by prioritizing social benefits. In addition to this, the company also focuses on financial benefits so that social benefits can be carried out. Costs are needed to support the running of these activities. The company will make a work plan and budget to carry out social activities so that there are social benefits. Social benefits can be obtained by disclosing Corporate Social Responsibility (CSR). Therefore, this study aims to examine the effect of environmental performance and eco-control as measured using performance measurements, budgets, and incentives on the disclosure of Corporate Social Responsibility (CSR). The unit of analysis used in this study is a group, namely a combination of primary sector companies listed on the Indonesia Stock Exchange (IDX) in 2018–2019. The data were analyzed using panel data regression analysis through SPSS software. The results obtained in this study show that environmental performance, performance measurement, and budget partially have a positive effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, incentives have no impact on Corporate Social Responsibility (CSR).
Proposed business strategy for coffee shop based on customer preferences Tri Hendra Widadi; 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

Indonesia is one of the most promising markets for entrepreneurs entering the coffee shop business. The phenomenon of coffee as one of the indigenous philosophies in Indonesia inspired Kopi Nalar to have a vision of promoting the uniqueness of Indonesian coffee and providing a comfort place for the people of Jakarta. However, Kopi Nalar encountered numerous obstacles in his efforts to maintain his firm. From the middle of 2017 to the beginning of 2020, Kopi Nalar's performance was exceptional, but the impacts of COVID-19 caused significant sales drop in early 2020. Kopi Nalar has not been able to achieve the same level of sales as it did prior to the epidemic; therefore, the company must modify its business plan in response to the pandemic's effects. In this study, the selection criteria to be considered when the customer wants to go to a coffee shop are derived through interview, survey and previous research, and the importance of optional criteria is analyzed through AHP (Analytic Hierarchy Process) technique. As a result, the preference criteria of coffee shop were relatively high in order of product, place, service and marketing-promotion. From these results, business solution is formulated to implement in Kopi Nalar’s business strategies.
Risk perception dan anchoring dalam pengambilan keputusan investasi Rico Limgestu; Yulfiswandi; Alvin; Nopry; Ilianto Tri Sagianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Investors may not always think logically based on real events; they sometimes think irrationally. Investor decisions can be based on illogical reasoning Psychological biases influence thinking, which can often lead to poor judgment in Financial Behavior when investing something. This study aims to determine the effect of anchoring and risk perception on the investment decisions of Indonesian sharia investors. This research uses quantitative research methods. The sampling method uses simple random sampling, and the data collection method is from a questionnaire survey. Descriptive analytical sampling and structural equation modeling were used to analyze the data (SEM). The findings reveal this anchoring variable has a positive impact on investment decision making on Sharia investors in the city of Batam. Then this risk perception variable also has a positive impact on investment decision making on Sharia investors in the City of Batam.
Perilaku keputusan investasi investor pasar saham Indonesia Lim, Rico Limgestu; Yulfis; Alvin; Nopry; Ilianto Tri Sagianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (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 is to examine the investment decision-making behavior of Indonesian retail investors. Investors make investment decisions based on a set of priorities. The need to understand stock market investment decision behavior goes beyond the movable owner to have a good understanding of their experience, the type of information sought before making an investment decision, potential elements that lead to poor investment decisions, challenges faced during investment. This research utilizes purposive sampling technique and qualitative research methodology, with a sample of Indonesian stock market investors domiciled in Batam. The research findings show that Batam city investors make decisions based on convenience or convention rather than quantitative analysis, and they rely heavily on their findings, company performance and the impact of currency exchange rates, which are based on Experience overcoming challenges.
Analisis pertumbuhan ekonomi Indonesia terhadap harga saham perbankan periode 2010 – 2021: Sebagai pertimbangan investasi jangka panjang pada sektor perbankan Wijaya, John Henry; Alwansyah, Gani
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 research was conducted to find out whether there is a long-term balance relationship of Indonesia's economic growth with banking stocks, so that it can be used as a long-term investment consideration in the banking sector. Where a sample of Indonesian economic growth indicators is represented by Gross Domestic Product (GDP) at constant prices, while banking stocks are represented by the big four Indonesian banks, including: Bank Central Asia (BBCA), Bank Rakyat Indonesia (BBRI), Bank Mandiri (BMRI) and Bank Negara Indonesia (BBNI). Data obtained from the internet on the websites www.yahoo.finance.com and www.bps.go.id. Data analysis methods used unit root test, optimum lag test, and cointegration test. The results of the study show that in general, Indonesia's economic growth has a long-term relationship with banking stock prices.
Pengaruh ukuran perusahaan, pertumbuhan perusahaan, kebijakan hutang, masa perikatan audit, umur perusahaan dan kerugian perusahaan terhadap kualitas audit Lydia; Hermanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study examines the relationship between company size, company growth, leverage, audit partner tenure, firm age, company losses and audit quality. The data in this research used food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for 4 research year periods, from 2018 to 2021. Where data were obtained from 72 of 18 food and beverage subsectors with 4 years of observation. This research uses secondary data collected through the company's official website and the Indonesia Stock Exchange. Purposive sampling method is used to select a sample of companies. Research results prove that company size, debt policy (leverage) have a significant negative impact on audit quality, while company growth, audit engagement period, firm age and company losses have a positive impact on audit quality.
Kecerdasan emosional sebagai salah satu faktor penentu keputusan pembelian Wahid , Nisa Noor; Marino , Wilman San; Fadillah , Adil Ridlo
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

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Abstract

The rapid development of technology has led to the rise of marketplaces, one of which is Shopee. This study aims to examine purchasing decisions of shopee, which are influenced by promotional factors, shopping safety, consumer trust, and emotional intelligence. The money research method is the quantitative method using primary data sourced from 280 students of the Faculty of Economics and Business, Siliwangi University, who are users of the shopee application. The results obtained are simultaneously promotions, consumer trust, shopping safety, and emotional intelligence influence purchasing decisions at the shopee marketplace in Tasikmalaya City. Partially, purchasing decisions at Shopee are positively and significantly influenced by promotions, consumer trust, and shopping safety, while emotional intelligence has a significant negatif effect. It was found that emotional intelligence had a negatif effect and promotions, and promotions, consumer trust, and shopping safety positively affected purchasing decisions, indicating that purchases made by students at Tasikmlaaya through shopee were carried out rationally.

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