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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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Pengembangan Koperasi Syariah untuk Meningkatkan Perekonomian Desa Hegarmanah Ahmad, Yono Ali; Abdillah, Iqbal; Supriatna, Yana Achmad
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

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Abstract

The development of sharia cooperatives has become an important strategy in strengthening the economy of rural communities, especially in Hegarmanah Village. This article examines the implementation of sharia cooperatives as a community-based economic solution to overcome financial problems and improve community welfare. This research uses a descriptive method with a quantitative approach to analyze the impact of Islamic cooperatives on the village economy. The results show that sharia cooperatives are able to increase community income through sharia-based financing, micro-enterprise empowerment, and increased community financial literacy. The findings are expected to serve as a basis for the development of Islamic economic policies at the local level.
Sosialisasi dan Edukasi Zakat Produktif kepada Masyarakat di Kecamatan Jatinangor Ahmad, Yono Ali; Supriatna, Yana Achmad; Sunarti, Teti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This article aims to describe the process and impact of productive zakat socialization and education to the community in Jatinangor District. This activity is designed to improve the community's understanding of the concept of productive zakat and how to optimize it as a tool for economic empowerment. This research used a qualitative approach with descriptive method to explore the community's perception before and after the socialization. The results showed that socialization and education significantly improved community understanding and participation in the productive zakat program. In addition, economic empowerment through productive zakat is also proven to contribute to the improvement of community welfare
Pemberdayaan UMKM Melalui Pembiayaan Syariah di Desa Tanjungsari Abdillah, Iqbal; Maksum, Hary; Ahmad, Yono Ali
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Empowerment of Micro, Small and Medium Enterprises (MSMEs) is a strategic agenda in encouraging inclusive economic growth in Indonesia. This research aims to analyze the role of Islamic financing in empowering MSMEs in Tanjungsari Village. Using a qualitative approach, this study reveals that Islamic financing has a positive impact on increasing business capacity, access to capital, and community empowerment. The findings suggest that a fair and transparent sharia-based financing system can be a solution to overcome the financial constraints of MSMEs. The study also identifies challenges and strategies to strengthen Islamic financing to support the sustainability of MSMEs at the village level
Program Literasi Keuangan Syariah bagi Pelajar dan Mahasiswa di Kota Bandung Maksum, Hary; Ahmad, Yono Ali; Rahmawati, Laili
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The Islamic financial literacy program for students in Bandung City aims to increase understanding and awareness of the principles of Islamic finance. In the context of globalization and rapid economic development, it is important for the younger generation to understand financial concepts that comply with sharia values. This study used a quantitative method with a survey approach to collect data from students in Bandung. The results show that the Islamic financial literacy program is effective in increasing knowledge and positive attitude towards Islamic finance. Thus, this program is expected to contribute to the development of Islamic economy in Indonesia.
Workshop Pengelolaan Wakaf Produktif untuk Peningkatan Kesejahteraan Masyarakat Maksum, Hary; Sunarti, Teti; Rahmawati, Laili
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Wakaf produktif merupakan instrumen keuangan syariah yang memiliki potensi besar dalam meningkatkan kesejahteraan masyarakat. Artikel ini membahas pelaksanaan workshop pengelolaan wakaf produktif yang bertujuan untuk memberikan pemahaman dan keterampilan kepada peserta dalam mengelola wakaf secara efektif. Melalui pendekatan partisipatif, workshop ini diharapkan dapat meningkatkan kesadaran masyarakat akan pentingnya wakaf produktif dan dampaknya terhadap kesejahteraan. Hasil dari workshop menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam pengelolaan wakaf, yang tercermin dari hasil pre-test dan post-test. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan program wakaf produktif di masa mendatang dan mendorong partisipasi masyarakat dalam pengelolaan wakaf.
Pengaruh manajemen piutang menggunakan metode perputaran piutang dan metode periode rata – rata pengumpulan piutang terhadap pencatatan piutang tak tertagih pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Salafiyah, Aisyah Ismah; Wijayanti, Rini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): 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: 10.55904/fairvalue.v7i2.4927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen piutang dengan indikator perputaran piutang dan periode rata-rata pengumpulan piutang terhadap pencatatan piutang tak tertagih yang diukur dengan rasio tunggakan. Data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan sektor industri otomotif yang terdaftar di Bursa Efek Indonesia untuk periode 2019-2023. Metode pengambilan sampel yang digunakan adalah Purposive Sampling, yang memilih objek berdasarkan kriteria tertentu. Data penelitian diolah menggunakan Eviews 12 dengan teknik analisis yang meliputi uji statistik deskriptif, uji asumsi klasik, uji regresi data panel, uji model regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, variabel perputaran piutang dan periode rata-rata pengumpulan piutang tidak berpengaruh terhadap piutang tak tertagih. Secara simultan, variabel perputaran piutang dan periode rata-rata pengumpulan piutang tidak berpengaruh terhadap piutang tak tertagih.
Penerapan recipe cost calculator untuk perhitungan Harga Pokok Produksi (HPP) Ben Coffee Sulastri, Heni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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: 10.55904/fairvalue.v7i3.5123

Abstract

The calculation of cost of goods manufactured plays a crucial role in maintaining the sustainability of a business, especially in the face of increasing business competition and rising production costs. Setting the right selling price is a challenge for business owners, especially in the tender process to prospective clients, because mistakes in determining prices can risk causing losses. This study aims to calculate the cost of goods produced at Ben Coffee by applying the Recipe Cost Calculator. The research method used is descriptive with a qualitative approach, and adopts observation, interview, and documentation techniques in data collection. Data analysis was carried out through three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the application of Recipe Cost Calculator allows Ben Coffee to calculate the cost of goods produced more accurately, efficiently, and systematically. In addition, this method helps business owners in setting a more appropriate selling price and in knowing the amount of profit and potential losses that can occur.
Analisis kompensasi dan benefit dalam meningkatkan kinerja karyawan pada PT Star Omega Abadi Group Sari, Mega Puspita; Maharani, Sherly
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): 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: 10.55904/fairvalue.v7i2.5158

Abstract

Kompensasi dan benefit bermanfaat cukup dalam meningkatkan kinerja karyawan. Kompensasi dan benefit bisa masuk sebagai motivasi bagi seorang karyawan dalam melaksanakan pekerjaan guna mendapatkan hasil yang baik. Apabila karyawan tidak mendapatkan kompensasi dan benefit yang layak maka cenderung akan menggangu kinerja karyawan. Sebaliknya pegawai dengan kompensasi dan benefit layak mampu lebih baik kinerjanya di perusahaan. Penelitian ini ingin menganalisis peran Kompensasi dan Benefit apakah dapat meningkatkan kinerja karyawan di PT Star Omega Abadi Group. Metode penelitian ini yaitu metode pendekatan kualitatif deskriptif. Informannya yaitu karyawan dari PT Star Omega Abadi Group. Pengumpulan data memakai metode observasi, wawancara dan dokumentasi. Setelah riset dijalankan dapat disimpulkan bahwa kompensasi dan benefit begitu penting menaikkan kinerja karyawan. Meskipun ada aspek dari kompensasi dan benefit yang masih belum memenuhi standar menaikkan kinerja karyawan. Hal ini sebagai akibat dari norma perusahaan masih belum sesuai dengan harapan karyawan.
Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo Wulaningrum, Puspita Dewi; Baktiani, Dina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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: 10.55904/fairvalue.v7i3.5159

Abstract

This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.
Strategi manajemen risiko dalam optimalisasi aplikasi e-commerce Cook Link Kusnadi, Deky; Kustiawan, Unggul; Hamdi, Edi; Indradewa, Rhian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): 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: 10.55904/fairvalue.v7i3.5199

Abstract

Risk management is a crucial element in maintaining the sustainability of company operations, especially in the technology and application-based services industry. This research aims to analyze and develop risk mitigation strategies in Cook Link operations by applying the ISO 31000-based risk management framework. In addition, it evaluates the effectiveness of the strategy in improving supplier reliability, price transparency, and raw material supply chain efficiency for the hospitality industry. Using qualitative methods, this research follows the five stages of ISO 31000:2018, namely determining context, assessment, risk treatment, communication and consultation, and monitoring and review. The results show that Cook Link faces risks in operational, financial, technological and reputational aspects, which are categorized based on their likelihood and impact. To address these risks, the company implemented data-driven mitigation strategies through the Risk Matrix and Risk Treatment Plan, as well as effective risk communication using the RACI Matrix. This study confirms that the implementation of strategic and international standards-based risk management can improve business resilience, operational efficiency and customer confidence in Cook Link's services.

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