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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 kualitas produk, diskon harga, dan promosi terhadap keputusan pembelian M. Puspitasari, Devy; Herdian, Risma
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.v5i6.2852

Abstract

This study aims to determine the effect of product quality, discounts, and promotions on purchasing decisions: an empirical study on Griya Department Stores. The method used in this study is multiple regression analysis. The data used is primary data collected through collecting questionnaires from 100 Griya Department Store customers. Empirical investigations show that product quality and promotional power have a strong influence on purchasing decisions. While the price discount has no relationship with the purchase decision, Good product quality accompanied by proven promotional power strengthens the customer's decision to buy. High price discounts do not always affect the customer's decision to buy the product. This research is useful for encouraging department store management to pay attention to their promotions so that they are right on target and reach their market. Excellent product quality, management must pay attention to give customers confidence that they are purchasing from the right place.
Dampak ekonomi digital dan tingkat inflasi terhadap pertumbuhan sektor ekonomi di indonesia Masfiatun, Masfiatun; M Supriyadi, M Supriyadi; Nahdila, Muhammad
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.v5i6.2873

Abstract

This research is motivated by the condition of economic growth in Indonesia, which has slowed down after being affected by COVID-19. The government's imposition of social restrictions has disrupted the economic cycle, particularly distribution and consumption. This condition became the basis for the emergence of digitalization in the economic sector. Besides the need for innovation, it is also important to maintain price stability or avoid inflation. The purpose of this study is to determine the impact of the digital economy and the inflation rate on growth in the economic sector in Indonesia. The method used in this study is a time series method using historical data from 2010–2020. The results of this study indicate that the digital economy variable has a significant positive effect on economic growth for the primary and secondary sectors, while the inflation variable has no significant effect.
Efek Modernisasi Administrasi Perpajakannterhadap KepatuhannWajib Pajak Giffary, Muhammad Rizky
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.v5i6.2875

Abstract

This study aims to determine the effect of modernization of tax administration on taxpayer compliance at KPP Pratama Bandung Tegallega. This study uses a survey approach with an explanatory method. The data collection technique in this study is primary data by distributing questionnaires to respondents with a total sample of 100 respondents. Sampling in this study using simple random sampling method. The data analysis technique used is Reality Test, Validity, Normality, Regression Coefficient, and Linear Regression 43.4% of taxpayer compliance is influenced by modernization of tax administration, while the rest is influenced by other factors. The hypothesis in this study shows that Ho is rejected and Ha is accepted. From the results of this study, tax modernization has a positive effect on taxpayer compliance.
Pengaruh marketing mix dan customer bonding terhadap loyalitas pelanggan Setiawan, Fran; Hermina, Nurul
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

This study aimed to investigate the connection between marketing strategy and customer loyalty for GoFood in Bandung. Quantitative techniques are used in this study. Meanwhile, a multiple linear regression analysis approach is used, with calculations performed with the aid of the SPSS version 25.0 application. It may be inferred from the reviewed literature and discussions that the Marketing Mix and Customer Bonding significantly affect the customer loyalty variable. This study's value lies in the fact that it provides new information that can be used to finish the project. and share your thoughts, ideas, and facts with PT. Gojek Indonesia keeps up the high level of service it has always provided and keeps working to increase client happiness and loyalty. This research shows that Customer Bonding and the Marketing Mix together have a substantial impact on customer loyalty at Gofood.
Peranan Motivasi Dalam Meningkatkan Kinerja Pegawai Pada Unit Pelaksanaan Teknis Daerah Pusat PelayananTerpadu Pemberdayaan Perempuan Dan Anak (UPTD P2TP2A) Tangerang Selatan Rahman, Ana Septia; Finus, Reneldis
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.v5i6.2882

Abstract

The purpose of this study was to determine the effect of work discipline on employee This study aims to analyze how the motivation in improving employee performance at the Regional Technical Implementation Unit of the Integrated Service Center for the Empowerment of Women and Children (UPTD P2TP2A). With the title the role of motivation in improving employee performance at the Regional Technical Implementation Unit of the Integrated Service Center for the Empowerment of Women and Children (UPTD P2TP2A). This study used descriptive qualitative method. The unit of analysis is an employee at UPTD P2TP2A. The data collection methods used were observation, in-depth interviews with key informants, focus group discussions, study documentation, literature and SWOT analysis. The collected data were analyzed descriptively with the following lines: (1) data reduction; (2) data presentation; and (3) checking the validity of the data. In order to obtain the validity of the data, an analysis was carried out through (1) internal validity (2) external validity and (3) reliability. From the results of this study, it can be said that, from the results of interviews with key informants, giving as a whole is very important to improve employee performance effectively and efficiently. However, physiological offerings such as being able to eat and drink and the need for appreciation have not been met properly. Meeting the physiological needs of employees is very important in improving employee performance. With the fulfillment of physiological needs can increase employee motivation and employee performance can increase well. The application of motivation in the Regional Technical Implementation Unit of the Integrated Service Center for the Empowerment of Women and Children (UPTD P2TP2A) can improve employee performance. With high employees, everything that is done can be done well. The strategy is implemented under conditions that are very supportive of an aggressive growth policy.
Analisis financial distress dampak pandemi covid-19 berdasarkan model grover, springate dan zmijewski pada perusahaan tekstil dan garmen Armenda , Dea; Hertina , Dede
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.v5i6.2883

Abstract

This research has a purpose to compare the calculation in predicting potential bankruptcy using the Grover, Springate and Zmijewski models and the level of accuracy of the three models. This research is included in quantitative research. The population used in this research were 21 sub-sector companies of the textile and garment industry. The sample used in this research were 18 companies chosen with purposive sampling technique and several criteria that must be met. This research use the Kruskal-Wallis Test and produces theres not any differecers in the result of bankruptcy prediction between the Grover, Springate, and Zmijewski models in Textile and Garment Industry Sub-Sector Companies. The results showed that using the Springate model there were 15 companies predicted to has bankcuptcy potential, 5 companies using the Grover model, and 11 companies using the Zmijewski model. Based on the result, the highest level of accuracy of the third model used is in the Grover model with a percentage of 72.22% and the lowest is in the Springate model with a percentage of 16.67%.
Niat beli konsumen: Pengaruh green brand dan green knowledge pada industri jamu dan farmasi Sido Muncul Tbk Fauzan , Rizky Sani; Widodo , Arry
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 role of green knowledge as a mediator between the green brands of PT Industri Jamu and Sido Muncul Tbk with consumer intentions to make purchases. This study used the non-probability incidental sampling method and the Likert scale for quantitative analysis according to the Theory of Planned Behavior (TPB). This study used structural equation modeling (SEM-PLS) to analyze the data, and SmartPLS was used to process the SEM-PLS. Data. The results of the hypothesis test show that green branding has a positive effect on green knowledge. This indicates a positive and statistically significant relationship between green brands and green expertise, and there is a positive relationship between green brands and green purchase intention. It is known that the to-value green knowledge affects purchase intention, so it can be concluded that green brand has a positive and statistically significant impact on consumer tendencies to make purchases. This shows that environmental literacy significantly affects consumer tendencies to buy. The result is to value green brands' effect on knowledge-mediated purchase intent. Therefore, green knowledge serves as a mediator between a green brand and consumers' desire to buy.
Reducing project bottleneck by transforming organisational culture in pt transtel universal using knowledge management model Harry Fajar Surya; Achmad Fajar Hendarman
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 research was conducted to determine whether transforming the company culture would have a positive impact on the organization of PT Transtel Universal. The implementation of the new method by the new management will slightly carry the positive trendline leading the company into efficiency. The implementation of knowledge management would bring efficiency in all aspects especially in operation while handling the project. The operation was previously only based on the basic business now after the new method, the company will grow and keep up with the business ecosystem. Before the transformation, the company only have four divisions, Finance-Human Resource Division, Logistics Division, Sales Division, and Technic Division. That’s one of the concerns that the newly appointed vice president comes in mind to open the new division and tackle all the challenges to finish and bring the best solution to the customers. The method that will be used in the research is a qualitative method by conducting interviews with the managers. The result showed: (1) Transforming the organizational culture is significantly influenced by the leadership system to resolve the bottleneck, (2) The transformation derives from the leadership method influenced by the knowledge simple management method that is used in PT Transtel Universal, (3) Organisational Culture massively influences the process of transferring knowledge management among the employees in PT Transtel Universal.
Pengaruh current ratio, return on asset, dan return on equity terhadap harga saham Icha Sandrina, Icha Sandrina; Suryaningprang, Andre; Sudaryo, Yoyo; Herlinawati, Erna; Saputro, Arie Hendra
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 examine the effect of inventory costs at PT HM Sampoerna Tbk on the Current Ratio (CR), Return On Assets (ROA), and Return On Equity (ROE). This research uses descriptive, quantitative, and verification methods based on empirical philosophy. For this reason, this study uses a purposive trial examination which produces one organization from 2012-2021. This study used the documentation strategy and information selection in the quantitative methodology. The organization's official website, the Indonesia Stock Exchange (IDX), and other supporting pages provide information. Microsoft Succeed, and SPSS 25 were used to carry out examinations in this study. Based on the findings of this study, inventory costs are jointly influenced by Current Ratio (CR), Return On Assets (ROA), and Return On Equity (ROE).
Pengaruh current ratio, debt to asset ratio, earning per share, dan return on asset terhadap harga saham Meilani, Haifa Syafira; Suryaningprang, Andre; Sudaryo, Yoyo; Herlinawati, Erna; Siddiq, Andhika Mochamad
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

Fundamental analysis is the underlying principle that causes changes in stock values. The purpose of this study was to examine the effect of the Current Ratio (CR), Debt to Asset Ratio (DAR), Earning Per Share (EPS), and Return On Assets (ROA) on stock prices at PT Semen Indonesia Tbk. The research sample for one company was selected through purposive sampling for 2012–2021. This research uses a quantitative approach with secondary data through the documentation method. Data were obtained from the company's official website, Indonesia Stock Exchange (IDX) platforms, and others. This study uses SPSS 25 and Microsoft Excel for descriptive and verification analysis. Based on the findings of this study, the Debt to Asset Ratio (DAR), Earning Per Share (EPS) and Return on Assets (ROA) have a significant effect on stock prices, but the Current Ratio (CR) has no significant impact on stock prices.

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