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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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PENGARUH KREDIT BERMASALAH TERHADAP SISA HASIL USAHA PADA KOPERASI SERBA USAHA (KSU) BINA WARGA BANDUNG PERIODE 2014-2018 Sugianto Ikhsan; Gunardi; Mira Veranita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of non-performing loans on theResidual Income (SHU) of the Multipurpose Cooperative (KSU) Bina WargaBandung from 2014 to 2018. This study uses a descriptive and quantitativeapproach. Pearson Product Moment Correlation Analysis and coefficient ofdetermination are used in data analysis techniques. Data collection techniques usedin this research include literature study, field study, and documentation, while thepopulation is taken from financial reports and purposive sampling. Variables X andY have a very strong relationship, as indicated by the Pearson Product Momentcorrelation coefficient of -0.953, in accordance with the findings of this study. Nonperforming loans are 90.8 percent of income (SHU) at KSU Bina Warga Bandungaccording to the coefficient of determination, while the remaining 9.2 percent is dueto other factors not examined.

PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN PADA OPERATOR SELULER XL AXIATA Resa Nurlaela Anwar; Raynes Firdaus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of customer loyalty on users of XLinternet data provider. This research was conducted using a data collection method by meansof a questionnaire on 100 users of the XL internet provider data package. Samples were takenwith non-probability in the form of purposive sampling. Testing the quality of the data in thisstudy used validity and reliability tests. Data were analyzed using simple linear regressionanalysis and multiple linear regression, classical assumption tests (normality test,multicollinearity test, autocorrelation test, and heteroscedasticity test) were performed asstatistical requirements that must be met in performing linear regression analysis (simpleand multiple). Simultaneous hypothesis testing using the F test, partially using the T test. Theresults showed that there was a significant influence between the variables of ProductQuality and Service Quality on Customer Loyalty with a significance probability of 0.000<0.05. For the Product Quality variable on Customer Loyalty, it shows an insignificantnegative effect with a significance probability of 0.734 > 0.05 and for the Service Qualityvariable on Customer Loyalty it shows a significant positive effect with a significanceprobability of 0.010 < 0.05.

PERANCANGAN SISTEM INFORMASI AKUNTANSI PIUTANG BERBASIS WEB Inggik Sri Cahayani; Rima Elya Dasuki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

PT Galunggung Jaya is a company engaged in the industry that serves the deliveryof paper tube, paper core, paper cone, folding boards and corrugated boxes fordelivery to West Java and Central Java. This study aims to design a web - basedaccounts receivable accounting information system at PT Galunggung Jaya. Themethod used is interview and observation . The results of the research on thedesign of the accounts receivable information system to make it easier for adminsto record receivables that are more effective, precise, efficient and make it easierfor customers whose bills have passed the due date and can help companies inbuilding software that can minimize the possibility of data loss

PEMANFAATAN PEMASARAN MELALUI MEDIA SOSIAL OLEH UMKM DI ERA PANDEMI Mira Veranita; Lukmanulhakim Almamalik; Sugiyanto Iksan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The restrictions imposed to prevent the spread of the Corona virus have greatly impactedvarious types of businesses, both large-scale businesses and MSMEs and have indirectlyforced business owners to make digital marketing, especially marketing through socialmedia, one of the business solutions in marketing their business. This study aims todetermine the use of social media as a marketing medium for MSMEs in the midst ofvarious restrictions due to the Covid-19 pandemic. The method used in this study is aqualitative descriptive method. The subjects of this study were MSME actors under theguidance of the Cooperatives and SMEs Service, Bandung Regency, which were selected asmany as 23 MSMEs using purvosive sampling technique. The research data was collectedcombining desk analysis and direct observation to MSME actors, interviews with keyrespondents from the Bandung Regency Cooperatives and SMEs Service, and digitalmarketing practitioners. The results of the study show that MSME actors have made socialmedia a marketing method in this pandemic era. Marketing using social media is usedbecause it is able to increase brand awareness, facilitate product feedback and marketingstrategies, build networks with consumers, suppliers and competitors, but in a moreconvenient and cost effective manner.

THE STAGE OF SUPERVISION CAN DETERMINE THE QUALITY OF SERVICE AND MARKETING OF CLEAN WATER Imas Sumiati; Nyi Raden Ruyani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Water is one of the most vital needs and absolutely needed by all living things,especially humans. In daily life, humans cannot be separated from their need forwater. For this reason, the provision of clean water is indispensable for drinkingwater needs. Data analysis techniques use formulas that are calculated using SPSSassistance. This study uses the theory of supervision, service quality and marketingtheory. Using secondary data, namely through documents such as organizationalstructure, vision and mission, realization data, etc. The research methods used byresearchers are quantitative methods and qualitative methods (mix-method) to be precise an explanatory mix-method design. The data collection techniques used wereprimary data by conducting interviews with the Service and Supervision Manager,non-participant observation, and distributing questionnaires to 30 respondents. Theresults showed that the Supervision Stages provided the same and unidirectionalassessment of service quality and clean water marketing. This means that if thesupervision has been carried out correctly and appropriately, the quality of serviceand marketing will also be good and vice versa if the supervision is not good thenthe quality of service and marketing will be not good. The obstacles faced inmonitoring the quality of service and marketing at the PDAM East Area RancaekekBandung Regency are poor facilities and infrastructure and areas that are stilldifficult to reach to market or distribute clean water due to small and few pipes.Efforts to overcome this are that the office needs to repair and improve facilities andinfrastructure to support services and carry out reservoirs for marketing clean waterso that service quality can be carried out quickly and precisely to the community

PENGARUH FINANCIAL DISTRESS, LEVERAGE, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI Muhammad Ali Rif’an; Linda Agustina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

his study aims to determine the effect of financial distress, leverage, firm size, andgrowth opportunity variables on accounting conservatism. The population of thisstudy are transportation companies listed on the Indonesia Stock Exchange for theperiod 2017-2019. The sample selection used purposive sampling technique andproduced 96 sample units. The data analysis technique used the Statistical Packagefor Social Sciences (SPSS) and hypothesis testing with descriptive statistics,inferential statistics, multiple linear regression and hypothesis testing. The resultsshowed that financial distress had a significant negative effect, firm size had asignificant positive effect. Meanwhile, leverage and growth opportunity have noeffect on accounting conservatism. Simultaneously, all dependent variables have aneffect on accounting conservatism. The conclusions obtained from this research arethat accounting conservatism will increase due to high financial distress caused by poor management quality and high political costs in the size of companies that havelarge profits will encourage managers to apply conservative accounting.Simultaneous test results show that financial distress, leverage, firm size, and growthopportunity simultaneously affect accounting conservatism, because there are twovariables of financial distress and firm size affect accounting conservatism, so theresults of the simultaneous test show a significant effect of the four variables.

ANALISIS KUALITAS PELAYANAN PUBLIK GAJI PENSIUNAN TERHADAP KEPUASAN PELANGGAN PADA KANTOR POS UJUNG BERUNG KOTA BANDUNG Nursyifa Lefiandi; Veronica Rizky
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the quality of public services for pensioners' salaries onthe quality of services at the Ujung Berung Post Office, Bandung City. The researchmethod used is a quantitative method. For data collection techniques throughliterature study, observation, and questionnaires. And for the data analysis technique,the writer uses validity, reliability, correlation coefficient, determination coefficient,hypothesis testing using Microsoft Excel 2010 and SPSS 20 for windows. Based on theresults of the research that has been carried out, it can be concluded that there is arelationship between the influence of the variable X (Service Quality) on the Yvariable (Customer Satisfaction), it is known from the t test results that the t countvalue is higher than t table (5.081 > 1.697). The correlation coefficient value of 0.788means that the relationship between the influence of the variable X (Quality ofService) on the variable Y (Customer Satisfaction) is strong. The value of thecoefficient of determination of 0.620 means that the variable Y (CustomerSatisfaction) is influenced by the variable X (Service Quality) by 62.0% and the rest isinfluenced by other variables that the authors did not examine.

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN MOTIVASI KERJA TERHADAP KINERJA GURU SEKOLAH MUHAMMADIYAH KOTA TARAKAN Dian Sandi Utama; Syahran; Milwan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The quality of educational institutions is important to note as a place to create thenation's generation. Its quality is determined by how well the performance of theteachers. The position of the teacher becomes very important because not onlyteaches knowledge but also build student character. Meanwhile, there are severalfactors that can affect the performance. This study aims to analyze the effect ofemotional intelligence, spiritual intelligence and work motivation on theperformance of Muhammadiyah school teachers in Tarakan City.The researchsample amounted to 92 teachers based on sample calculations using the Isaac andMichael formula with sampling technique simple random. The instrument used is aquestionnaire. The research data was processed using multiple linear analyses andtabulated with the IBM SPSS Statistics 25 program. The results showed thatemotional intelligence and work motivation had an effect on performance, whilespiritual intelligence had no effect on performance.

PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA DENGAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI INDONESIA TAHUN 2017-2019 Yongky Rangga Yuda Nugraha; Diah Ayu Fitriyani; Agus Salim; M. Atep Effiana Taufik; Willy Nurhayadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Profit growth is one measure of a banks success in meeting the banks health levels.The purpose of this study is to partially and simultaneously determine the effect ofrisk profile (NPL), good corporate governance (GCG), earnings (ROA), andcapital (CAR) on profit growth at Regional Development Banks in Indonesia in2017 - 2019. The method used in this research is quantitative method, while thetype of data is secondary data. The data analysis technique used is the classicalassumption test, multiple regression test, hypothesis test, and determinationcoefficient test.The results of this study found that partially the risk profile has noeffect on profit growth. Partially the GCG has no effect on profit growth. Partiallythe earnings affects profit growth. Partially the capital has no effect on profitgrowth. While simultaneously the risk profile, GCG, earnings, and capital have aneffect on profit growth

SERVQUAL DAN CUSTOMER SATISFACTION INDEX (CSI) : MENGUKUR TINGKAT USABILITAS E-LEARNING PADA PEMBELAJARAN DARING MASA ADAPTASI KEBIASAAN BARU (AKB) PANDEMI COVID-19 DI UNIVERSITAS AL-GHIFARI Taufiq Rahmat; Eny Nuryani Resmiati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

E-learning is important to be adopted by universities so that they can still have anadvantage during increasingly high competition. Plus the condition of our nation iscurrently entering a new habit adaptation period due to the Covid-19 pandemic.Thus, the implementation of learning is carried out online. To maintain usersatisfaction with the service, it is necessary to evaluate the user usability of theimplementation of e-learning to generate recommendations that can be used as ameans to improve the quality of the system and media used in the future. This studyuses a descriptive method with a quantitative approach that refers to service qualityincluding TERRA which consists of tangible, empathy, reliability, responsiveness,and assurance. The questionnaire instrument uses closed questions, consisting of an assessment between expectations and reality. The scale used in the questionnaireusing a Likert scale was distributed to 100 respondents who were selected based ona simple random sampling technique. The data were analyzed using descriptiveanalysis by calculating the average variable score, then measuring the CustomerSatisfaction Index (CSI). The results showed that overall users were satisfied withthe performance of ServQual's attributes in implementing e-learning at Al-GhifariUniversity during the adaptation period for the new habits of the COVID-19pandemic.

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Contact Name
Muhamad Ardi Nupi Hasyim

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akuntansi@ikopin.ac.id

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+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