cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Ardi Nupi Hasyim
Contact Email
akuntansi@ikopin.ac.id
Phone
+6282317862727
Journal Mail Official
akuntansi@ikopin.ac.id
Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia
Location
Kab. sumedang,
Jawa barat
INDONESIA
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
 122   123   124   125   126 
Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return On Equity (ROE) pada PT Multi Bintang Indonesia tbk periode 2012 - 2021 savitri, Dhea meylani; Pasaribu, Veta Lidya Delimah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) partially and simultaneously on Return On Equity (ROE) at PT. Multi Bintang Indonesia Tbk for the period 2012-2021. The research method used is a quantitative research method. The data used is secondary data in the form of financial statements of PT. Multi Bintang Indonesia Tbk for the period 2012-2021. The analytical method used is descriptive analysis, classical assumpion test, correlation coefficient, coefficient of determination, simple linear regression analysis, multiple linear regression analysis and hypothesis testing with t test and F test using SPSS version 26. < ttable (1.616 < 2.364), with a significant probability of 0,150 > 0.05, so that partially CR has no effect on ROE, Debt to Equity Ratio has a value of tcount > ttable (2.862 > 2.364) with a significant probability of 0.024 < 0, 05, so that partially DER has an effect on ROE. The value of the coefficient of determination partially CR to ROE is 66.7%. The results of the study simultaneously between CR and DER affect ROE show that of Fcount > Ftable (7.005 > 4.74) with a significant value of 0.021 <0.05. Then simultaneously CR and DER affect ROE, while the coefficient of determination is 57.2%, which means that the independent variables consisting of Current Ratio and Debt to Equity Ratio affect Return On Equity. While the remaining 42.8% is influenced by other variables not examined in this study.
Pengaruh celebrity endorser dan kepercayaan terhadap kepuasan konsumen dan dampaknya terhadap niat beli ulang Azhari, Putri; Tjahjaningsih, Endang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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

The aim of this research is to examine the effect of celebrity endorsers and trust on consumer satisfaction, as well as their subsequent influence on repurchase intentions. The study was carried out on individuals who use Scarlett whitening products residing in the city of Jepara. The present study employed a non-probability sampling technique, specifically the method of distributing questionnaires randomly, with a predetermined sample size of 100 respondents. The present study employs primary data as its primary source of information. The findings of this research indicate that the utilization of celebrity endorsers has a noteworthy favorable impact on the level of customer satisfaction for Scarlett Whitening. Additionally, trust is observed to have a significant positive influence on customer satisfaction for Scarlett Whitening. Furthermore, the results suggest that customer satisfaction plays a crucial role in determining the repurchase intentions of Scarlett Whitening customers.
Pengaruh efisiensi dan kredit bermasalah terhadap modal kerja pada PT Bank Pembangunan Daerah Banten tbk periode 2011- 2021 Akbar, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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

The purpose of this study was to determine whether there is a significant influence between the Efficiency and Non-Performing Credit variables on Working Capital at PT. Banten Regional Development Bank Tbk Period 2011-2021. This research is a descriptive analysis study with a quantitative method approach. The type of data used in this study is secondary data obtained from financial reports published at PT Bank Pembangunan Daerah Banten Tbk from the Indonesia Stock Exchange (IDX) for the period 2011 to 2021. Data collection techniques using classical assumption test techniques, multiple linear regression analysis techniques, hypothesis testing with the methods used are literature, documentation and calculations with the SPSS version 26 program. From this test either partially or simultaneously there is no effect and it is not significant between variables Efficiency and non-performing loans to working capital at PT Bank Pembangunan Daerah Banten Tbk for the 2011-2021 period.
Kepemimpinan, kompensasi, dan kinerja marketer pada PT. Shinari Putra Kencana Kabupaten Bandung Mulyana, Iwan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human resources (HR) play an important role, especially in the lives of public organizations, because they are the main determinant of improving organizational performance, and their role cannot be replaced by anything. The research aims to find out how leadership and compensation influence the performance of marketers at PT. Shinari Putra Kencana. The method used in this research is a quantitative descriptive method. The research sample used a questionnaire and made the population the research sample. The sample in this study was 12 respondents from marketers at PT. Shinari Putra Kencana. Based on the results of the hypothesis analysis, leadership and performance have a significant effect on employee performance, and leaders always show appreciation for improving employee performance. The findings in this study reveal that the better the leadership and the better the compensation given, the more performance will increase.
Tingkat kesadaran wisatawan terhadap lingkungan di wana wisata Batu Kuda Kabupaten Bandung Syam, Rachmat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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

Wana Wisata Batu Kuda merupakan salah satu tempat wisata yang terletak di Kabupaten Bandung, yang memanfaatkan alam untuk melakukan kegiatan wisatanya. Tujuan dari penelitian ini untuk mengetahui kesadaran wisatawan terhadap lingkungan di wana wisata batu kuda, serta melihat hubungan dari faktor faktor yang ada didalamnya. Metode yang digunakan adalah kuantitatif menggunakan analisis regresi korelasi parsial dengan teknik sampel nonprobability dengan jumlah 392 responden.. Hasil dari penelitian diketahui bahwa kesadaran wisatawan terhadap lingkungan di Wana Wisata Batu Kuda yang diukur dari environmental knowledge, environmental attitude dan environmental behavior mendapatkan hasil yang masuk kedalam kategori tinggi dan sedang, hubungan dari ketiga variabel menunjukan terdapat hubungan dari ketiga variabel tersebut. Walaupun secara keseluruhan kesadaran wisatwan sudah cukup baik namun masih ditemui perilaku wisatawan yang mencemari lingkungan sehingga pengelola harus membuat strategi untuk mengatasi hal tersebut.
Persepsi keamanan wisatawan terhadap infrastruktur Syam, Rachmat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (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

Sarana parkir merupakan salah satu infrastruktur penunjang di berbagai bidang, termasuk pariwisata. Kawasan Alun-alun Bandung yang terletak di Jalan Asia Afrika merupakan salah satu destinasi wisata di Kota Bandung. Banyaknya wisatawan yang menggunakan kendaraan pribadi menuju Kota Bandung mengakibatkan kebutuhan akan sarana parkir yang aman semakin meningkat. Oleh karena itu penelitian ini dilakukan untuk mengetahui keselamatan (sense of security) wisatawan terhadap fasilitas parkir basement Alun dengan menggunakan teori perceived risk dari Kaplan et al (1974). Data yang diperoleh diambil dengan menggunakan kuisioner kepada 200 wisatawan secara tidak sengaja, penelitian ini menggunakan teknik analisis statistik deskriptif antara lain menggunakan diagram lingkaran, tabel frekuensi, dan tabulasi silang dan dapat disimpulkan bahwa mayoritas wisatawan merasa aman terhadap jenis risiko keuangan ini. , risiko kinerja, dan layanan psiko-sosial di fasilitas parkir. Saat menghadapi risiko fisik, mereka merasa tidak aman.
Examining Tourist Satisfaction with Tourism Infrastructure in West Bandung District, West Java, Indonesia Syam, Rachmat
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regardless of how attractive the attractions offered by a tourist destination, the lack of public facilities, accommodation, and the quality of infrastructure can be an obstacle to the success of tourism development, especially when it is related to its role in providing satisfaction to tourists. This also happened in West Bandung District, as one of the tourist destinations in West Java Province. Therefore, it is necessary to study how influential the quality of tourism infrastructure is on tourist satisfaction and its implications for tourism development in West Bandung District. Using descriptive research methods and through a quantitative approach from 160 tourists as respondents, it was found that the tourist satisfaction variable proved to be significantly affected by the tourism infrastructure variable, with a coefficient of determination of 0.65 (65%). Meanwhile, three dimensions of tourism infrastructure used (transportation, environment, and social), the transportation dimension is considered to have the most conditions that need to be improved because it only achieves a percentage of 64.7% of the achievement of the ideal score, followed by the social dimension (74%) and the environmental dimension. (76%). Although in general the actual condition of tourism infrastructure variables in West Bandung District is quite good, improvement is needed, especially in the transportation dimension in order to maximize the performance of the tourism industry, as recommendation and suggestions for local government and further research.
Pengaruh Pandemic Covid-19 Terhadap Minat Pengambilan KUR UMKM Pada Industri Perbankan di Kota Jayapura Soumokil, Markus Setiawan; Syauta, Jack Henry
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 Covid-19 pandemic causes economic activity to decline and affects the level of economic income of the community, business actors and banks. This study aims to determine the effect of the Covid-19 Pandemic on the interest in taking KUR UMKM in the Banking Industry in the city of Jayapura. This research uses qualitative and quantitative approaches conducted over 5 (five) months. Data collection using observation, interviews, online questionnaires (google form) and literature studies with descriptive descriptive statistical analysis tools. The results showed that the provision of people's business credit is very supportive and has a significant positive effect on the development of micro, small and medium enterprises in Jayapura City, which is expected to be able to develop MSMEs in Jayapura to be even better in the future.
Pengaruh advertising terhadap purchasing intention prasetian, Agan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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 development of the restaurant industry is still an important sector in increasing national income. This study aimed to determine the effect of advertising on purchasing Intention in KFC Metro Bandung customers. In conducting this research, the writer uses a descriptive method. Field research (field research), namely conducting research directly to consumers by distributing questionnaires. The results of this study show a strong relationship between KFC Advertising and Consumer Purchasing Intention, and based on the calculation of the coefficient of determination, a value of 30.14 is obtained. This shows that KFC Advertising influences consumer Purchasing Intention
Pengaruh CAR, ROA, LDR, PPAP, NPM terhadap financial distress pada Bank BPR Kota Semarang Ansista Cyntya Octavella; Widati, Listyorini Wahyu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (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

The study's overarching goal is to demonstrate that CAR, ROA, LDR, PPAP, and NPM all contribute to financial stress in some way. The sample for this research consists of all Semarang City BPRs that are currently registered with the Financial Services Authority for the years 2019-2021. The researchers here employ a technique called purposive sampling to choose their sample size of 68 participants. Using multiple linear regression, we examined the hypothesis that ROA and NPM would have an impact on financial distress and found that they do. Meanwhile, the capital adequacy ratio, the loan-to-deposit ratio, and the cushion for possible losses on earning assets have little bearing on financial distress.

Page 124 of 146 | Total Record : 1454

 122   123   124   125   126 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue