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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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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 1,422 Documents

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ANALISIS KUALITAS PELAYANAN MELALUI METODE E-SERVQUAL UNTUK MENGETAHUI KEPUASAN KONSUMEN E-COMMERCE SHOPEE PADA MASYARAKAT KOTA SUKABUMI Komharudin, Komharudin; Firman, Arief; Nurapipah, Dina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the analysis of service quality on Shopee customer satisfaction in Sukabumi City. This study uses a service quality model, namely E-ServQual which has seven dimensions, namely, efficiency, reliability, fulfillment, privacy, responsiveness, compensation, and contact. This study uses quantitative methods. The data collection technique used is by distributing questionnaires to obtain primary data, while secondary data is obtained from literature studies. This questionnaire consists of consumer perceptions and expectations. The tests carried out are validity tests and reliability tests which are then carried out by calculating the gap. The calculation results show that the seven dimensions have a negative gap value with three dimensions with the largest gap value, namely the dimensions of compensation, fulfillment and responsiveness, this means that service quality has not met shopee customer satisfaction. The results of this study indicate that the research results contribute to the quality of shopee services in Indonesia and customer satisfaction can be used as input or consideration in developing strategies in the future

KARAKTERISTIK GAYA KEPEMIMPINAN TERHADAP KINERJA KERJA PEGAWAI KANTOR CAMAT MEUREUBO KABUPATEN ACEH BARAT Safrianto, Yoyon; Meisartika, Refi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study uses a descriptive method with a qualitative approach. The data source used for this research is field research. Conduct interviews, observations and direct documentation of the object in question, namely the leadership and employees of the Meureubo sub-district office, West Aceh Regency. The results showed that the characteristics of leadership style on the work performance of the employees of the Meureubo sub-district office, West Aceh Regency had a low significant level, meaning that the leadership style in the Meureubo sub-district office did not fully have the characteristics that a leader should have, there is still a high level of egoism towards each leader, leaders do not involve employees in many activities and activities. Therefore, this greatly affects the work performance of employees but is not significant. Simultaneously, the characteristics of leadership style have a negative and insignificant effect on employee work performance. Because, employees do not understand or master the skills according to the portion set. So that it has an impact on the lack of productivity of employees in carrying out their duties, not achieving the goals and expectations that make the assigned tasks not completed and the occurrence of blaming each other between employees. Leaders should give rewards or awards to employees who do their work optimally and have special skills or more who can develop the Vision and Mission of the Meureubo sub-district office. Because the agency should have a leader not only to lead, but to refer the agency to make changes

DINAMIKA MERGERNYA BANK SYARIAH TERBESAR DI INDONESIA Aldiansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Merger means the merging of several companies, or also known as a process of merging a company that is deemed to have less than optimal performance into a company that has maximum or good performance, causing the company to merge and then dissolve, where the whole is a legal process. The merger of Bank Syariah Indonesia is expected to be a solution to the weak economic system. The purpose of this study is to determine the regulation of the merger of Islamic banks in Indonesia to become an Indonesian Islamic bank and to determine the dynamics and legal impact of the merger of Indonesian Islamic banks on the stability of economic policy in Aceh. The method used in this research is descriptive research, and the object of this research is taken from one of the Islamic banking in Indonesia, namely PT. Bank Syariah Indonesia (BSI) Meulaboh Imam Bonjol Branch. This research is a qualitative research because in the process of collecting data the researcher must conduct a review stage of secondary data originating from literature, journals, books, articles and others. The results of this study are the regulation of the implementation of the merger that can be carried out by complying with every applicable law, the dynamics of the merger of Bank Syariah Indonesia which began with the establishment of Bank Islam Malaysia Berhad (BIMB) in 1983 until finally in 2020, and the legal impact the merger of Bank Syariah Indonesia on the stability of economic policy in Aceh which has positive and negative impacts.

ANALISIS KINERJA KEUANGAN DAERAH DAN INDEKS PEMBANGUNAN MANUSIA PROVINSI MALUKU UTARA Taslim, Fadli Ali; Pratama, Rheza
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of the Regional Financial Independence Ratio, PAD Effectiveness Ratio and Efficiency Ratio on the Human Development Index (HDI). The population used in this study were 10 districts/cities of North Maluku province using purposive sampling method. The type of data collected is secondary data from the Central Statistics Agency (BPS) and the Regional Financial and Asset Management Agency (FAMA) of North Maluku Province. In this study using panel data regression analysis tool.The results of this study indicate that the Independence Ratio has a significant negative effect on the human development index, the PAD Effectiveness Ratio has a significant negative effect on the human development index and the Efficiency Ratio has a significant negative effect on the human development index

PENGARUH PAID PROMOTE, KUALITAS PRODUK, DAN ONLINE CONSUMER REVIEW TERHADAP MINAT BELI PADA TUMBUH LAB Tifany, Shindi Alfi; Moeliono, Nadya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Technological development have made a change in consumer behavior from offline to online all over the world especially in Indonesia, one of them because by the growth of online shops. The number of online shops that have sprung up this time has become the center of public attention especially among women because it saving time and they also read various reviews in social media and website rewiew. They have their own belief whether to decide to buy the product or not at all. Considering the existing phenomenon, the research is done to study the effect of paid promote, online consumer review and also product quality. The purpose of this research is to know the effect of paid promote, product quality, and online consumer review on purchase interest in Tumbuh Lab. Tumbuh lab is chosen because it already used paid promote.The sample of this study were 300 responden who were consumer an followers Tumbuh Lab. The research method used a quantitative method and multiple linear regression analyses. The sampling technique used in this study was snowball sampling. The results of the study shows that paid promote, product quality, online consumer review and buying interest are in very good category. The result of simultaneous and simultan significantly influence buying interest and the coefficient of determination shows that paid promote, product quality, and online consumer review significantly influence purchase interest by 32,1% and 67,9% are influenced by other variables outside of this research

ANALISIS RESPON MASYARAKAT PADA PLATFORM MEDIA SOSIAL TWITTER TERHADAP TOKOH POLITIK, JENDERAL TNI (PURN.) GATOT NURMANTYO Rahmasari, Gina; Andini, Rizkiki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Gatot Nurmantyo is the 19th TNI Commander, who began to become a topic of conversation among Indonesians, in connection with his presence in public giving a statement regarding himself who was also offered to participate in the KLB as the general chairman of the Democratic Party replacing AHY. Twitter is a digital communication platform that also participates in discussing politics. Various kinds of opinions expressed by twitter users are classified into three types of opinion using Text Mining and Naive Bayes methods as classifier. The three types of opinions are classified into positive opinions, negative opinions, and neutral opinions. Based on 300 data taken, the results of the classification of opinions obtained are 24.67% containing positive opinions, 53.33% neutral opinions, and 22% negative opinions with the level of confidence of training results is 65%.

STRATEGY IN ANTICIPATING THE HOSPITAL’S FINANCIAL CONDITION DURING THE COVID-19 PANDEMIC: A SYSTEMATIC REVIEW Jatnika, Viana Villamanda; Soewondo, Prastuti; Muliawati, Mutia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

As of June 9, 2021, the number of confirmed COVID-19 patients was 174 million, and the death toll was 3.76 million. In the current pandemic situation, the function of hospitals as a place for treatment and health rehabilitation services meeting hospital service standards is very much needed. However, with the emergence of COVID-19 causing the financial stability of the hospital has been undermined. The purpose of this systematic review is to discuss strategies in predicting the financial status of hospitals in various countries to face the pandemic. Included study within periods 2020, type of research articles published in the field of public health and hospitals related to the COVID-19 pandemic National and international research articles relating to hospital financial strategies. The search, using a multi-method strategy and downloaded it into Mendeley. Strategies that can be taken include change of leadership style, social media strategy, funding allocation system, rejuvenating income, SWOT analysis, and health policy. The management approach to establishing a stable financial condition is to reduce unnecessary costs and improve planning and execution. These things must be evaluated immediately so that decisions can be taken immediately to prevent the financial deficit that will continue to occur.

ANALISIS KINERJA EKSPOR PADA PERUSAHAAN KELUARGA Winarsih, Fiqih Puji; Raharjo, Susilo Toto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Family companies are companies where the majority of owners are family, where the applicable provisions are produced by part of the organization that is emotionally bound. In the period 2015-2018 PT. Alamanda, which is an export company for commodity X, experienced a decline in production performance. In this case the researcher wants to know things that affect production performance so that the company experiences a decline in the number of exports of commodity X. This study uses a qualitative method with a case study approach by analyzing actual events in the company with the subject being each individual who is related to the course of the business. from downstream to upstream. Collecting data using in-depth interviews conducted directly or online to participants and supported by direct observations in the company environment. The results of the study show that in addition to technical and non-technical factors, the decline in PT Alamanda's production performance is influenced by purchasing decisions that are not fast in the field. Competition is a very natural thing to happen, but anticipation in competition and changes in strategy need to be done quickly. Innovation in the commodity supply chain system is also very influential in controlling the purchase price in order to minimize the auction price of commodity X.

IMPLIKASI PEMBERIAN GAJI DAN INSENTIF TERHADAP KINERJA KARYAWAN PERUMDA BPR BANK BREBES Afridah, Nur; Wibowo, Wahyu; Syaifulloh, Muhammad; Riono, Slamet Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Employment is a very basic aspect of human life because it includes social and economic dimensions. Because in human resources performance issues need to be explored in order to be able to improve performance in accordance with company expectations, therefore the factors that influence it are needed. This study aims to determine the effect of salary and incentives on the performance of Perumda BPR Bank Brebes employees. The population and sample in this study were 74 with the census method, the data collection technique was by dividing the questionnaire, while the data analysis technique used SPSS with Hypothesis Testing carried out on significance. a = 0.05. The results of the study show that the provision of salaries and incentives has an effect on employee performance by 12.9% .

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Zakarias, Kelvin Lovender; Bimo, Irenius Dwinanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of sustainability reports on the performance companies with foreign ownership as a moderating variable. This study uses companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling in this study using purposive sampling method. The sample used is 31 companies that meet the criteria. Hypothesis testing in this study uses panel data regression analysis (balanced panel) which is processed in the statistics and data program, namely Stata 17. The results of panel data analysis explain that the sustainability report has a positive effect on company performance. In addition, this study also finds that foreign ownership doesn’t moderate sustainability reports on company performance

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Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

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Kab. sumedang,

Jawa barat

INDONESIA

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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