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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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TOKEN EKONOMI UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA SEKOLAH DASAR Dewi Mahastuti; Dwi Sarwindah
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

Learning motivation is one of the factors that influence success in student learning.Motivation is the driving force in doing something for optimum success. This studyaims to see the effect of giving the Economic Token method (positivereinforcement) to increase the achievement motivation of elementary schoolstudents. This study used a single subject, namely the fifth grade elementary schoolchildren with the age of 11 years. The assessment methods used are observation,interviews and psychological tests. Giving economic tokens here by giving rewardsin the form of praise and gifts of goods that are highly desired by the subject.Rewards will be given when the subject can carry out the given task properly andaccording to the target. If it does not work, it is considered a failure and asked totry again. The data obtained were analyzed descriptively by looking at changes intheir learning motivation, based on their learning outcomes and changes inbehavior on the behavior check list.

ANALISIS KEPUASAN PENGGUNAAN PLATFORM LEARNWISE DALAM PEMBINAAN KEWIRAUSAHAAN DI INSTITUT TEKNOLOGI INDONESIA PADA MASA PANDEMI Mutiara Eka Puspita; Edward Sahat Tampubolon; Arrum Indriyan; Ratih Tiara Julia
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

In the new normal era, people are required to be able to adapt to new habits. Onlinemedia is an alternative for the community so that they can continue to carry outactivities, including entrepreneurship development. However, it is necessary toconduct research on the effectiveness of entrepreneurship development with onlinemedia. The Indonesian Institute of Technology is no exception. The IndonesianInstitute of Technology has a business incubator that manages entrepreneurshipcoaching using a learnwise account, an online entrepreneurship coaching platformoriginating from India. However, during the pandemic, where all coaching activitieswere carried out online, many students complained about using the platform, bothin terms of ease of use and the language used, so that the absorption of material wasslightly hampered. Based on these problems, it is necessary to evaluate how satisfiedthe use of the learnwise platform is as a solution for improving entrepreneurship development in the future. Collecting data using primary data by using aquestionnaire as a data collection tool. While the data analysis using regression withSPSS. In addition to evaluating the satisfaction of using the Learnwise platform,making learning videos using Indonesian is one of the outputs that can be done sothat the absorption of material can be maximized

ANALISIS SPASIAL PADA PDRB SEKTOR INDUSTRI PENGOLAHAN DI KABUPATEN/KOTA PROVINSI JAWA BARAT Marnita Simatupang
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

The Manufacturing Sector is the leading sector in Indonesia's GDP. The provincewith the largest contribution is West Java Province. The manufacturing sectorgenerates as much as 41.9 percent of GRDP in West Java Province. Therefore, theeconomic growth of a region will be related to economic growth in other contiguousareas. The existence of this dependence pattern requires an analysis that considersthe spatial aspects in its calculations. This study uses the Spatial Durbin Model(SDM) method in modeling the GRDP of the Industrial Sector (

ANALISIS KOMPARATIF TINGKAT KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN BSI PERBANKAN LANGSUNG DAN MOBILE BANKING PADA MAHASISWA IAIN LHOKSEUMAWE ANGKATAN 2017 Nora Maulana; Muhammad Syafril Nasution
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

Technological progress has its own role for financial institutions, including BSI inorder to provide excellent service to customers. Productive customer assessmentsand responses in this case students are very important. This study aims todetermine the difference in the level of student satisfaction with the quality of BSIdirect banking services with BSI mobile banking. This research is a field researchwith a mixed method approach and is comparative in nature. The population in thestudy were all students of IAIN Lhokseumawe class of 2017 who were BSI bankcustomers as many as 280 respondents were selected based on purposive sampling.Data collection methods used were questionnaires, interviews, and documentation.The results of the study through the help of SPSS 21 for windows, the U testshowed differences in responses in the eyes of students with a significance value(2-tailed) of 0.000 which means 0.000 < 0.05 then H0 is rejected and H1 isaccepted..

ANALISIS EFISIENSI DAN EFEKTIVITAS RETRIBUSI PASAR DI KABUPATEN TIMOR TENGAH UTARA Emilia Khristina Kiha; , Berno Benigno Mitang
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

Market Service Fees are a potential source of regional revenue. This study aims todetermine the level of security of market retribution receipts such as growth ratesand their contribution to regional levies and PAD, efficiency and effectiveness levelsas well as projections of future market retribution receipts in North Central TimorRegency. The method used is descriptive quantitative analysis method, namely theanalysis of growth rate, contribution, efficiency and effectiveness as well as Trend.Overall, the observations show an average efficiency level of 87 percent, meaningthat to realize the market levy revenue of Rp. 100 required a fee of Rp. 87 and this isincluded in the category of quite efficient. This level of efficiency is quite efficientbecause the percentage increase in the cost of collecting market levies is greater.The level of effectiveness of collecting market retribution on average in NorthCentral Timor Regency during the observation shows an effective level of effectiveness because the figure obtained is 94.68%. This shows that on average thecollection of market levies has been running effectively because in each fiscal year,the figure is close to 100 percent but it is not very effective because the averageresults obtained are still below 100. the next year shows an increase that has apositive trend, meaning that the acceptance of market levies can be increased againin the future.

LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO Fibriyanti S. Lakoro; Sukrianto
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

UMKM in Boalemo Regency have become a concern in recent times, especially inrunning their business. The purpose of the research is to provide knowledge tocommunity groups/micro and small and medium enterprises (UMKM) aboutliteracy and digital-based UMKM financial management models, and to be able toincrease the participation of community groups/UMKM in managing UMKMthrough the provision of knowledge about digital-based management. Descriptiveresearch method with a qualitative approach.The results showed that UMKM inBoalemo District experienced problems in running their businesses, especiallyduring the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financialliteracy fully understands the development of digital-based UMKM, especially inincreasing income, even their education level in managing good financialmanagement and digitally still relies on manual recording. While the digital-basedUMKM financial management model is not in accordance with the targets andobjectives. This is evidenced by UMKM business actors who have not been able tomake financial reports. UMKM in Boalemo Regency have not been able to useinformation technology and social media, especially in utilizing digital basedfinancial management designs. This is because UMKM only rely on manualrecording.

ANALISIS NILAI TAMBAH PRODUK OLAHAN SINGKONG PADA IKM DI KABUPATEN TIMOR TENGAH UTARA Sirilius Nafanu; Felisisima Afoan
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

Agricultural commodities, including cassava, are perishable commodities, so tomaintain their use value, they require processing into certain products. IKM thatprocesses various kinds of chips, one of which is processing cassava into cassavachips. The location of IKM is adjusted to the availability of raw materials, laborand also cassava is one of the processed products into various products, both forstaple foods or snacks. This study aims to analyze the difference in the amount ofadded value obtained from processing cassava into cassava chips in halal-certifiedSMEs in the research area which will be the focus of products in TTU Regency.The method to determine the added value produced from cassava agroindustry intocassava chips is used the value added analysis formula, which will be the focus ofthe product in TTU Regency. The method used for data analysis is quantitativedescriptive analysis. The results showed that the agoindustry of cassava chips atIKM Tiga Saudara and IKM Vita Pung, had a long and continuous term inproducing cassava into cassava chips compared to other agroindustry because ithad a halal certificate.

EKSPLORASI PENERAPAN AJAX PADA FRAMEWORK CAKEPHP UNTUK MENDUKUNG PROSES BISNIS DI ONLINE SHOP Raden Putri Pratiwi
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

This study aims to find out and understand the application of AJAX on the Cake PHPFramework and can apply it in the ordering process at online shops / online shops.Customers can view information and place orders on this application easily. In thispaper, the researcher uses the method of literature study, exploration andapplication development. This research produces exploratory results that can bestudied by readers and can apply the results of these explorations to the case study"web application development on the ordering process at online stores" in order tosupport a better ordering process. The conclusion obtained in this study is that theAjax functions/methods that have been explored can be implemented/applied to theonlineshop case study properly, and are able to produce a dynamic and user-friendlyonline shop site

PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH DIVIDEN DAN KINERJA KEUANGAN Ulfa Khairunisa; Elvin Bastian; Dadan Ramdhani
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

This study aims to determine the effect of corporate governance and intellectualcapital on corporate value with dividend and financial performance as moderatingvariables. The population in this study consists of all companies listed in LQ45 inIndonesian Stock Exchange. Samples are selected by purposive sampling techniquewith certain criteria: companies listed in the LQ45 index between 2015 and 2019,companies that issued financial statements between 2015 and 2019, companies thatdistributed dividends between 2015 and 2019 and companies that apply theprinciples of corporate governance. This research used 215 companies. The datawere analyzed using the Moderated Regression Analysis (MRA) analysis technique.The result of this study shows that corporate governance and intellectual capital have positively significant influence on corporate value. In addtition, dividend andfinancial performance moderate the relationship of corporate governance andintellectual capital. But dividend did not moderate the relationship of corporategovernance and financial performance as well as the relationship of financialperformance with coporate governance and intellectual capital.

TOURISM DEVELOPMENT STRATEGY IN BURU REGENCY Istanto Setyahadi
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

Buru Regency is one of the regencies in Maluku Province, and it is well-known forproducing high-quality eucalyptus oil. Buru Regency also has a number of potentialtourism objects, including natural tourism, marine tourism, agrotourism, andcultural and historical tourism, all of which can be developed as a source of revenuefor the region. The purpose of this qualitative research with a descriptive approachis to determine the influence of internal and external factors on tourism developmentand to identify the most appropriate tourism development strategy to be used in BuruRegency. The research is being conducted in tourist attractions throughout the Buru Regency, the local government and the tourism office are also the sources ofinformation. The research instrument used was observation, interviews, andquestionnaires, as well as a literature review. The data analysis technique usedSWOT, which has been based on an assessment of the factors that impact tourism inBuru Regency. The findings indicate that both internal (strength-weakness) andexternal (opportunity-threat) factors influence tourism development in BuruRegency. The mapping of internal and external factors via SWOT analysisdetermines the SO (strength-opportunity) strategy as the primary strategy choice,namely using strength (strength). Internally through the development of specialinterest tourism, network building among tourism object managers, collaborationwith local and foreign travel agents, website development, coordination betweenregional and central agencies, structuring tourism institutions, and facilitatinginvestment in the tourism sector. Other alternative strategies that the Buru Regencygovernment can use in tourism development include the WO (strategiesweaknessopportunity), ST (strength-threat), and WT (weakness-threat) that can be applied intourism development by the Buru Regency government.

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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

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Abstract

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