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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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JAKARTA CONSUMER RESPONSE DURING THE COVID-19 PANDEMIC Muhammad Dhany Afrihan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

A critical circumstance we have around the world include Indonesia since March2020 named the COVID-19 pandemic, with the lockdown, semi-lockdownsituation, and social distancing impacted economic instabilities of the nations andchange in market dynamics. As we know, market competitiveness, economicintegration, and growth are driven by consumers. This crisis makes consumersworldwide, including Indonesia, experience behavior transformation, improviseand learn new habits. Despite the situation, this research would like to examine more deeper how consumers in Indonesia respond to threats such as the COVID19 pandemic that disrupt consumers’ routine and lives and the immediate effectsof the COVID-19 pandemic on consumption and consumers’ behavior inIndonesia. This research conducts a structured interview with twenty-threeinformants with open-ended questions to get qualitative data as primary data andsecondary data from magazines, national newspapers, and the internet. Thisresearch aims to formulate consumers’ adaptive response in Indonesia in moredetail by having a unique country specific framework. The empirical findings ofthis research identified that the COVID-19 pandemic is external threat that bringdisruption and utter unique responses to Indonesia’s consumers with storehouse,pent-up demand and accepting digital technology. In addition, this researchcould also help company to develop specific business strategies to supportconsumers and country in this pandemic situation.

THE EFFECT OF BRAND IMAGE AND QUALITY PERCEPTIONS ON TRUST AND THEIR IMPACT ON THE DECISION TO BUY HAND SANITIZER Nathanael Priltius; Wahono Sumaryono; Sri Widyastuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Along with the increasing activity of people, especially in urban areas, and thenumber of instant products that are fast-paced and practical, an innovativewaterless hand sanitizer product has emerged, known as antiseptic hand sanitizeror hand sanitizer. This hand sanitizer product contains an antiseptic used to killgerms on hands, which consists of alcohol and triclosan. Based on data from2015 - 2020 which is the result of a Top Brand survey of hand sanitizer users inIndonesia, it is found that the Antis and Dettol brand hand sanitizers always havean index that places them in the top two positions in that period. In this study, twoindependent variables were selected including brand image and perceivedquality, with the assumption that the independent variables were proven to havea positive relationship with trust and purchasing decisions. This research wasconducted in five areas of DKI Jakarta (West Jakarta, East Jakarta, CentralJakarta, North Jakarta, and South Jakarta) in November - December 2020. Thesample used was 200 respondents. The data analysis technique used StructuralEquation Model (SEM), in this case, Liserel. The results of the study concluded:1) Brand Image affects consumer confidence in antis products; 2) Quality affectsconsumer confidence in antis products; 3) Brand Image affects consumerdecisions to buy antis products; 4) Quality influences consumer decisions to buyantis products; 5) Trust affects consumer decisions to buy antis products; 6)Brand image and quality can explain 86% of the trust variance, while theremaining 14% is explained by other factors. Brand image, quality, and trust canexplain 92% of the variance of purchasing decisions while the remaining 8% isexplained by other factors; and, 7)There are direct and indirect effects of brandimage and quality variables on the decision to buy antis products. The indirecteffect is through the variable of consumer confidence in antis products.

IDENTIFIKASI TINDAKAN PENGAWASAN DAN PENCEGAHAN TERHADAP KEJAHATAN FINANSIAL PERBANKAN SYARIAH SELAMA MASA PANDEMI COVID 19 Asyari Hasan; Lulu Febriany
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The increasingly widespread banking crimes during the 19th council, resulted inthe need for strengthening all efforts to prevent and eradicate these bankingcrimes. Supervision also becomes one of the alternatives. Supervision of the bankwas also seen as very important during the covid pandemic 19 period in order tomaintain public confidence (customers) in the bank itself and to be able toachieve and maintain the stability of the rupiah, as the objective of BankIndonesia. The forms of supervision are external supervision, internalsupervision and public supervision and comply with compliance aspects ofIslamic banking. If it runs effectively, it is certain that banking crime can beminimized and no longer colors the banking industry

PENGARUH PERUBAHAN POLA PERIODE KERJA PERUSAHAAN MINYAK DAN GAS PT. XYZ DI SUMATERA SELAMA MASA PANDEMI COVID-19 TERHADAP KINERJA KARYAWAN Dessy Dwiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

One of the impacts of the Covid-19 pandemic experienced by PT. XYZ is achange in the working period policy of its employees in an effort to prevent thetransmission of the Covid-19 virus. PT. XYZ itself is an oil and gas company inSumatra. The working period was originally 14 working days -14 holidays(14:14) to 21 working days - 21 days off (21:21). This research was conducted todetermine the effect of working period (21:21) on employee performancecompared to the work period (14:14) used previously at PT. XYZ. Field researchthrough a qualitative approach is the method used in this research where thedata collection method is carried out through interviews with several employees and supervisors of the operational division as well as direct observations in thefield. The results found that in the work period of (21:21) work fatigue, workerrors, and stress levels increase higher when compared to the (14:14) workperiod. PT. XYZ should immediately conduct an evaluation related to employeecomfort and safety in situations that require field workers to work in this (21:21)pattern, so the company does not experience many losses due to a decrease inthe performance of its employees.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA KANTOR PENGAIRAN KUTACANE Rila Maufira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The nature of this research is descriptive quantitative. That is researchconducted to determine the value of the independent variable without makingcomparisons or connecting with other variables. The validity test used in thisstudy is intended to ensure how well the instrument measures the concept that should be measured. A valid instrument means that the instrument can be usedto measure accurately and correctly, by using a research instrument that hashigh validity, the research results are able to explain the research problemaccording to the actual situation or event. Reliability tests are carried out todetermine the consistency and accuracy of measurements, if measurements aremade on the same object repeatedly with the same instrument. To assessreliability, Cronbach's Alpha is used which is calculated using spss. Aninstrument has high reliability if the value of Cronbach's Coefficient Alpha >0.6 and Cronbach's Alpha If Item Delete < Cronbach's Coefficient Alpha(Ghozali, 2006:113). Through the results of the normality test of the dataobtained, it is known that the significant value using the residual value throughthe Kolmogorov-Smirnov Z method on spss for all variables X and Y is 0.057 >0.05, so because the significant value is greater than 0.05 it can be said to bedistributed normal. Through data processing in the Coefficients table in the Signcolumn. Above, the significance value is 0.000. Where the value is 0.000 < 0.05.Thus Ho is accepted, which means that there is a significant influence betweenleadership style (X) on employee performance (Y) at the Kutacane irrigationoffice

PENGARUH BRAND CREDIBILITY TERHADAP WORD OF MOUTH MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY PADA TOKO SARINANDE CILEGON Candy Adeline; Rudy Pramono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

ABSTRACTThis research was conducted to determine the influence of Brand Credibilitytowards Word of Mouth through Customer Satisfaction and Customer Loyalty atSarinande Cilegon. This research held in Cilegon, involving 110 respondentswho had shopped at Sarinande Cilegon. Data collected by distributingquestionnaires containing 285 questions with Likert Scale of one to five based onnon-probability sampling method with convenience sampling technique. Datawas analyzed with Partial Least Sqaure (PLS) based Strutural EquationModelling (SEM) method. The result of this research state that customersatisfaction id proven to mediate the influence of brand credibility towards word of mouth, but not with customer loyalty. The positive influence was also provenon the influence of customer satisfaction and customer loyalty to word of mouth,and also had a positive influence on the effect of customer satisfaction oncustomer loyalty. Whereas it was not proven that brand credibility had a positiveinfluence towards customer loyalty

FAKTOR – FAKTOR YANG MEMPENGARUHI ENVIROMENTAL DISCLOSURE : TINJAUAN LITERATUR Riska Amelia Kamil; Dona Primasari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Environmental issues have become a topic in today's global economy. InIndonesia, complaints about cases of environmental damage received by theMinistry of Environment and Forestry have increased from year to year, so thereis a need for accountability for environmental sustainability which can be statedin the form of disclosures regarding company operational activities that have animpact on the environment. This study aims to analyze the related factors thatcan influence a company to make environmental disclosures. This research is aliterature review on Environmental Disclosure which is based on 20 empiricalstudies from national and international journals. The research data wasobtained through internet searches regarding Environmental Disclosure articlespublished in 2014 – 2021. The results of this study are that there are 31dependent variables studied in 2014 – 2021, for the most studied variables arefirm size, leverage and environmental performance variables. Dependentvariables that have a positive and significant effect on environmental disclosure:Board size, proportion of non-executive directors, foreign ownership, mediacoverage, earnings management, independent audit, auditor type, listing age.Dependent variables that have no effect on environmental disclosure:Proportion of Muslim directors, female directors, gender diversity, governmentownership structure, institutional ownership structure, block holder ownership,public ownership structure, company age, corporate governance perceptionindex, stock exchange listing, audit committee, Industry Type. Dependentvariables that do not have a negative effect on environmental disclosure: boardgender, liquidity, . Dependent variables that still have different results in severalarticles: Board of commissioners size, company size, audit committee size,proportion of independent commissioners, leverage, profitability, managerialownership , Educational background of the commissioner president, Boardmeetings, Environmental Performance.

PENGARUH PENGALAMAN KOGNITIF DAN PENGALAMAN AFEKTIF TERHADAP NILAI YANG DIRASAKAN DAN NIAT BELI PADA APLIKASI DULUX VISUALIZER Nur Ita’ Zahrah; Syarifah Hudayah; Herning Indriastuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of Cognitive Experience and AffectiveExperience on Perceived Value and Purchase Intention in the Dulux Visualizerapplication. Sometimes the use of AR technology does not match consumerexpectations, such as imitation products on AR technology that do not match whatconsumers imagine in the real world. This phenomenon can reduce the purchaseintention of consumers in buying a product. The sample in this study wererespondents who had used the Dulux Visualizer application as many as 190 users Data collection method is done by distributing questionnaires. This study uses adata analysis tool using the Analysis of Moment Structure (AMOS) analysismethod. The results showed that 1) Cognitive experience had a positive andinsignificant effect on perceived value, 2) Affective experience had a positive andsignificant effect on perceived value, 3) Cognitive experience had a positive andsignificant effect on purchase intention, 4) Affective experience had a positive andsignificant effect on perceived value. significant effect on purchase intention, 5)perceived value has a positive and significant effect on purchase intention, 6)cognitive experience has positive and insignificant effect on purchase intentionthrough perceived value, and 7) affective experience has positive and insignificanteffect on purchase intention through value that is felt.

DAMPAK PANDEMI COVID-19 TERHADAP KEMISKINAN DI PROVINSI KEPULAUAN RIAU Hartoto; Hasim As'ari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This paper aims to examine the impact of the Covid-19 Pandemic on Poverty inthe Riau Islands Province. The writing uses secondary data published by BPSRiau Islands Province in 2019-2021. The data analysis method uses the ratio ofmeasurement of poverty indicators. From the results and discussion it wasconcluded that the COVID-19 pandemic in the Riau Islands Province had animpact on: (1) The poor population in the Riau Islands Province seen from thenumber and percentage of the poor tended to increase; (2) the Gini coefficient ofthe poor in the Riau Islands Province tends to increase, so that there is aninequality in income distribution; (3) Looking at the development of the values ofP0, P1, and P2, it can be seen that poverty alleviation in rural areas requiresgreater cost, time and attention when compared to poverty in urban areas; and(4) poverty reduction programs implemented by the government, both centraland regional, can reduce the number and percentage of poor people. Therefore it is recommended that poverty reduction programs implemented by thegovernment, both central and regional, can be continued.

PENINGKATAN KINERJA GURU MELALUI KARAKTERISTIK INDIVIDU DAN KOMPETENSI GURU Ernest Grace; Erbin Chandra; Marthin Hutler Ambarita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The performance of teachers who are still not in accordance with their abilitiestoday is a problem in the management of education. There are several factorsthat can affect the performance of the teacher, including individualcharacteristics and teacher competence, but these two factors also still haveshortcomings in their management. For this reason, the purpose of this study isto examine the influence of individual characteristics and teacher competencieson teacher performance at the teachers of SMK Negeri 1 Siantar, SimalungunRegency, totaling 24 people. This study uses quantitative and qualitative analysis with the use of validity and reliability tests where the results are valid andreliable. For the normality test that the data has a normal distribution, then forthe simple regression equation and multiple regression that the results of thecorrelation coefficient of individual characteristics and teacher competence onteacher performance are positive. For the partial test that individualcharacteristics have a positive and significant effect on teacher performance, forthe partial test of the teacher competency variable on teacher performance it haspositive and significant results. The results for the simultaneous test are knowntogether that individual characteristics and teacher competencies have a positiveand significant effect on teacher performance, this shows that when individualcharacteristics and teacher competencies are good, teacher performance willalso be good.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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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