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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 1,577 Documents
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Peran strategi promosi dan harga dalam menentukan keputusan pembelian di Indomaret Puri Delta Residence Nurul Hasni; Eva Mayfa Handayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 10 (2026): 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/zps0a860

Abstract

Penelitian ini bertujuan untuk menganalisis peran strategi promosi dan harga dalam menentukan keputusan pembelian di Indomaret Puri Delta Residence, yang berlokasi di Jl Bojong Kulur, Kecamatan Gunung Putri, Kabupaten Bogor. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Informan dalam penelitian ini adalah 1 karyawan dan 19 kosumen tetap. Metode yang digunakan adalah observasi, wawancara, dan dokumentasi. Data yang terkumpul dianalisis secara deskriptif dengan melakukan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi promosi yang diterapkan Indomaret Puri Delta Residence meliputi jangkauan, kualitas, kuantitas, dan waktu promosi. Dari segi jangkauan, promosi berhasil menjangkau berbagai segmen konsumen melalui media offline dan online. Dari segi kualitas, informasi yang disampaikan jelas, menarik, dan konsisten sehingga meningkatkan minat beli. Dari segi kuantitas, promosi dilakukan secara rutin dengan variasi produk yang beragam, sehingga konsumen merasa selalu mendapatkan penawaran menarik. Sementara itu, dari segi waktu, penentuan momen promosi yang tepat seperti akhir pekan, awal bulan, serta hari besar terbukti efektif dalam mendorong keputusan pembelian. Secara keseluruhan, strategi promosi di Indomaret Puri Delta Residence berperan signifikan dalam memengaruhi keputusan pembelian konsumen. Kombinasi antara jangkauan luas, kualitas informasi yang baik, kuantitas promosi yang konsisten, serta waktu yang tepat mampu meningkatkan frekuensi kunjungan, jumlah pembelian, serta loyalitas konsumen. Hasil penelitian ini diharapkan dapat menjadi masukan bagi pihak manajemen Indomaret untuk terus meningkatkan strategi promosi yang inovatif dan relevan dengan kebutuhan konsumen.  
Analisis motivasi dan disiplin kerja dalam meningkatkan kinerja karyawan Koperasi Trikarya Dana Sejahtera. Diva Anggieta; Mega Puspita Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 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: 10.55904/3wr22f56

Abstract

Penelitian ini bertujuan menganalisis motivasi dan disiplin kerja dalam meningkatkan kinerja karyawan Koperasi Trikarya Dana Sejahtera. Pendekatan yang dilakukan adalah kualitatif dengan metode deskriptif analisis. Variabel independent yang digunakan adalah motivasi (X1), disiplin kerja (X2) dan variable dependent kinerja (Y). Teknik pengumpulan data penelitian antara lain observasi yang dilakukan langsung di objek penelitian yaitu Koperasi Trikarya Dana Sejahtera, wawancara yang dilakukan terhadap karyawan perusahaan sebanyak 7 orang, kemudian dilakukan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data yaitu memfokuskan kepada hal yang penting, penyajian data dan penarikan kesimpulan. Hasil penelitian X1 menunjukkan bahwa motivasi dapat meningkatkan kinerja, dibuktikan dengan kebutuhan fisik yang diberikan oleh Koperasi Trikarya Dana Sejahtera berupa gaji, uang makan dan bonus sehingga meningkatkan kinerja bagi karyawan, kebutuhan rasa aman dan keselamatan juga sudah baik melalui penyediaan BPJS Kesehatan bagi karyawan sehingga karyawan merasa terjamin kesehatannya. Hasil penelitian X2 menunjukkan bahwa disiplin kerja di Koperasi Trikarya Dana Sejahtera sudah baik, karyawan telah taat pada peraturan dan standar kerja yang ada di Koperasi Trikarya Dana Sejahtera, serta karyawan telah menunjukkan kewaspadaan yang tinggi dalam tugasnya masing-masing yang didukung oleh SOP yang jelas sehingga dapat meningkatkan kinerja karyawan. Hal ini menunjukan bahwa motivasi dan disiplin kerja dapat meningkatkan kinerja karyawan Koperasi Trikarya Dana Sejahtera. 
The influence of market intelligence and corporate governance on MSME business performance with absorptive capacity as a mediating variable: a case study of Amanda Steamed Brownies, West Java Pranata Acun Sandriya; Salsa Dila Putri; Zahratunnisa Zahratunnisa; Alfito Deanova
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 6 (2026): 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/e00ztp67

Abstract

This study investigates the role of market intelligence and corporate governance in enhancing the business performance of micro, small, and medium enterprises (MSMEs), with absorptive capacity serving as an intervening variable. The research focuses on a food-sector MSME, Brownies Kukus Amanda, operating in West Java. Data were collected through a structured questionnaire administered to 510 respondents, including business owners, managers, supervisors, and key employees involved in managerial and operational activities. The data were analyzed using Structural Equation Modeling (SEM) with AMOS version 23. The findings reveal that market intelligence has a positive and significant effect on absorptive capacity. Furthermore, absorptive capacity significantly influences both corporate governance and business performance. The results also confirm that absorptive capacity mediates the relationship between market intelligence and business performance. Although corporate governance does not directly affect business performance, it acts as a mediating variable in the relationship between absorptive capacity and business performance. These findings emphasize that improvements in MSME performance largely depend on internal capabilities to absorb, process, and effectively implement market-related information.
Analysis of the role of absorptive capacity in mediating market intelligence and product lifecycle management on business performance at Hewlett-Packard in Bekasi City Tristan adi; Syarif Noor; Rizky Firmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (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/mqrm1189

Abstract

This study aims to analyze the effect of Market Intelligence and Product Lifecycle Management on Business Performance, with Progrowth Absorptive Capacity as a mediating variable at Hewlett-Packard in Bekasi City. The study employs a quantitative approach with an explanatory research design. Data were collected through a five-point Likert-scale questionnaire distributed to 489 internal company respondents and then analyzed using Structural Equation Modeling (SEM) based on AMOS. The results show that Market Intelligence has a positive and significant effect on Progrowth Absorptive Capacity and Business Performance, while Product Lifecycle Management does not have a significant effect on Progrowth Absorptive Capacity but has a direct effect on Business Performance. In addition, Progrowth Absorptive Capacity is proven to have a positive and significant effect on Business Performance. Mediation testing indicates that Progrowth Absorptive Capacity partially mediates the effect of Market Intelligence on Business Performance, but does not mediate the effect of Product Lifecycle Management. These findings emphasize the importance of managing market information and absorptive capacity in improving corporate business performance.
The influence of marketing strategy on business performance through absorptive capacity and customer retention in Coffee Purchases in Bekasi City Qois Abdul Hadi; Ilham Fadhilah; Rizky Fadhilah Ardian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (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/em8zw304

Abstract

This study examines the influence of marketing strategy on business performance through the mediating roles of absorptive capacity and customer retention in the coffee business sector in Bekasi City, Indonesia. The research responds to increasing competition among coffee-based micro, small, and medium enterprises (MSMEs) and the need for knowledge-based and customer-oriented strategies. A quantitative approach was employed using Structural Equation Modeling (SEM) with AMOS version 23. Data were collected from 447 respondents consisting of owners, managers, and operational staff of coffee MSMEs through structured questionnaires. The results indicate that marketing strategy has a positive and significant effect on absorptive capacity and customer retention. Absorptive capacity also positively influences customer retention and business performance, while customer retention shows a significant impact on business performance. However, the direct relationship between marketing strategy and business performance is not significant, indicating a full mediation effect. These findings emphasize that effective marketing strategies must be supported by strong organizational learning capabilities and customer retention practices to achieve sustainable business performance.
Market intelligence and product lifecyle management as drivers of business performance in SMEs: an absorptive capacity perspective UMKM bakso di Kabupaten Bekasi Bintang Kusuma Dewa; Hikmatul Aulia; Mohamad Faisal
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (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: 10.55904/66fqa806

Abstract

This study examines the influence of Market Intelligence (MI) and Product Lifecycle Management (PLM) on Business Performance (BP) among small and medium-sized enterprises (SMEs) in Bekasi, Indonesia, through the mediating role of Absorptive Capacity (ACAP). Using the Dynamic Capability Theory and Knowledge-Based View frameworks, the research investigates how SMEs leverage market information and product lifecycle strategies to enhance competitiveness. Data were collected from 696 SMEs across various food sectors and analyzed using Structural Equation Modeling (SEM) with AMOS 23. The findings reveal that MI significantly affects ACAP, which in turn strengthens PLM and BP. ACAP demonstrates a full mediating effect between MI and BP, indicating that market information contributes to performance only when firms possess strong absorptive capacity. Furthermore, PLM positively influences BP, confirming its role in improving operational efficiency and innovation. The study provides theoretical implications for extending ACAP applications to emerging markets and practical recommendations for SMEs to optimize market knowledge and product lifecycle management in sustaining performance.
Innovation Capability and Organizational Learning on SME Performance: CRM Mediation and Absorptive Capacity Moderation Azizah Jannatin Fadhilah; Afifah Assajidah; Afif Aqil; Mega Utami
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (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: 10.55904/208nm943

Abstract

This study aims to analyze the effect of innovation capability and organizational learning on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the Food and Beverage (F&B) sector in Bekasi City. Customer Relationship Management (CRM) is used as a mediating variable, while absorptive capacity functions as a moderating variable. The research adopts a quantitative approach with an explanatory research design. Data were collected through a five-point Likert scale questionnaire distributed to 588 F&B MSMEs selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS version 24 to examine direct effects, indirect effects, and moderating effects among variables. The results show that innovation capability and organizational learning have a positive and significant effect on MSME performance. In addition, both innovation capability and organizational learning positively influence CRM, and CRM has a significant effect on MSME performance. These findings confirm that CRM acts as a mediating variable that links innovation capability and organizational learning to MSME performance. Furthermore, the moderating test results indicate that absorptive capacity strengthens the relationship between innovation capability, organizational learning, and MSME performance. Overall, this study demonstrates that MSME performance is not only determined by the ability to innovate and learn, but also by the ability to manage customer relationships and effectively absorb and utilize external knowledge. This research contributes theoretically to the development of strategic management and dynamic capability literature. It also provides practical implications for MSME owners and policymakers in designing sustainable strategies to improve MSME performance.
The Role of Strategic Absorptive Capacity in Linking Employee Engagement, Corporate Culture, and Customer Relationship Management to Improve Business Performance: A Study of Ayam Geprek Culinary MSMEs in Bekasi City Bunga Ramadhani; Anisa Rahmawati; Selvia Selvia; Nurina Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (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: 10.55904/0721sr65

Abstract

This study investigates the strategic role of absorptive capacity in mediating the effects of employee engagement and corporate culture on customer relationship management (CRM) and business performance in culinary micro, small, and medium enterprises (MSMEs) in Bekasi, Indonesia. Grounded in the Dynamic Capability Theory, this research explores how internal organizational factors enhance strategic capabilities to address competitive challenges. Using a quantitative approach with Structural Equation Modeling (SEM) and data collected from 548 respondents across MSME actors in the “ayam geprek” culinary sector, the study confirms that employee engagement and corporate culture significantly influence absorptive capacity. However, the impact of absorptive capacity and culture on CRM is statistically weak. Notably, CRM directly improves business performance, although it does not significantly mediate the link between absorptive capacity and performance. These findings highlight the critical importance of internal engagement and capability development for sustainable performance, while also suggesting the need for integrating other mediator such as innovation or digitalization to fully leverage strategic capacities. This research provides valuable implications for MSME management and policymaking, especially in enhancing human capital and organizational adaptability within dynamic local markets.
The Impact of Enterprise Risk Management (ERM) on Firm Value in KBMI Category 4 Banks Listed on the Indonesia Stock Exchange Mochammad Nugraha Reza Pradana; Amanda Novita Sari; Jane Lovita Putri; Nanvy Jenix Dean Polii; Jeslin Jeslin; Shela Agustina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 11 (2026): 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.v8i11.6211

Abstract

This study analyzes the impact of Enterprise Risk Management (ERM) disclosure on the value of firms within KBMI Category 4 banks listed on the Indonesia Stock Exchange from 2017 to 2024. The study used a quantitative associative methodology, using secondary data sourced from the annual reports and financial statements of four banks: PT Bank Central Asia Tbk., PT Bank Rakyat Indonesia (Persero) Tbk., PT Bank Mandiri (Persero) Tbk., and PT Bank Negara Indonesia (Persero) Tbk. Data were analyzed through multiple linear regression following classical assumption tests, which included assessments of normality, multicollinearity, and heteroscedasticity. The value of the firm was assessed utilizing Tobin's Q ratio. The findings indicate that ERM transparency and profitability, as measured by Return on Assets (ROA), do not have a substantial impact on business value. Conversely, leverage exerts a substantial adverse impact on business value. ERM, ROA, and leverage collectively account for 41.2% of the fluctuation in firm value, with the remaining 58.8% attributable to external factors not included in the model. The findings indicate that ERM disclosure has not emerged as a principal factor influencing firm value in KBMI 4 banks, highlighting the necessity to bolster risk management methods and promote transparency to elevate stakeholder confidence.
Pengaruh penerapan akuntansi persediaan perpetual dan metode FIFO terhadap efektivitas pengelolaan persediaan melalui warehouse management system studi kasus pada PT. Cipta Mandiri Wirasakti Alya Kania; Aisyah Indasari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 1 (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/k3en7k81

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi persediaan perpetual dan metode First In First Out (FIFO) terhadap efektivitas Warehouse Management System (WMS) pada PT. Cipta Mandiri Wirasakti. Dalam era digitalisasi dan kebutuhan akan efisiensi operasional, sistem manajemen gudang yang terintegrasi dengan pencatatan persediaan menjadi elemen penting dalam menunjang kinerja perusahaan.Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada karyawan yang terlibat langsung dalam pengelolaan persediaan dan penggunaan WMS. Uji validitas, reliabilitas, serta uji asumsi klasik dilakukan sebelum pengujian hipotesis dengan uji t (parsial) dan uji F (simultan).Hasil penelitian menunjukkan bahwa baik penerapan akuntansi persediaan perpetual maupun metode FIFO berpengaruh positif dan signifikan terhadap Warehouse Management System, baik secara parsial maupun simultan. Hal ini mengindikasikan bahwa sistem pencatatan dan metode penilaian persediaan yang tepat dapat meningkatkan akurasi data, efisiensi pengelolaan gudang, serta pengambilan keputusan manajerial.Dengan demikian, perusahaan diharapkan dapat terus mengembangkan sistem pencatatan persediaan dan pengelolaan gudang secara digital agar dapat meningkatkan daya saing dan efisiensi operasional.

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