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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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PORTFOLIO OPTIMIZATION MODELING IN THE CONSUMER GOODS INDUSTRY Muthia Ulfa; Ahmad Fauzi Amrullah; Laksmi Ayudyanti; Harry Patria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Portfolio optimization refers to the process of choosing the proportions of assets to be placed in a portfolio. The objective of this research is to analyze the performance of various portfolio optimization models. This study uses Statistical Calculation R software to analyze the performance of portfolio optimization models, including Monte Carlo with Sharpe Ratio. We will analyze the multi-asset data of the 5 con-stituent consumer goods stocks listed on the Indonesia Stock Exchange (IDX) for 1 year and a half. Then use R to test the stock performance of the model. By using additional risk indicator to assess equity performance, such as volatility, Sharpe ra-tio (SR), risk parity (RP) the result shows that ICBP.JK with 41.5% SR and 28.1% RP that could be a recommendation to invest stocks in this consumer goods industry.

PENGARUH KUALITAS PRODUK, BRAND AMBASSADOR DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN NATURE REPUBLIC Rohmatul Ummat; Kristina Anindita Hayuningtias
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of Product Quality, Brand Ambassador and Price Perception on Purchase Decisions. This study uses a sampling method using a purposive sampling method with the criteria of having purchased a Nature Republic product at least once. The results of this study indicate that jointly Product Quality, Brand Ambassador, and Price Perception have an effect on Purchase Decisions. However, partially product quality and price perception have a significant positive effect on purchasing decisions. Meanwhile, Brand Ambassador has no significant effect on Purchase Decision. The three independent variables, that the quality product has values is dominate than the Price Perception and Brand Ambassador.

PENGEMBANGAN TALENT MANAGEMENT UNTUK MEMBENTUK KOMITMEN ORGANISASI : (STUDI KASUS PADA PT BANK MEGA Tbk. SEMARANG DIVISI CARD COLLECTION) Sekar Widyasari Putri; Bulan Prabawani; Hari Susanta Nugraha
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Organizational commitment to individual talent is important to ensure that the organization has future candidates. The problem of employee turnover needs special attention from the company because it is an indicator of low organizational commitment. Turnover fluctuations during 2016 - 2018 at PT. Bank Mega Semarang showed an increase in the past year. The purpose of this study is to find out how talent management practices are and how the results of talent management are developed to shape organizational commitment at PT. Bank Mega Semarang, card collection division. This study uses a qualitative method with a type of descriptive research that describes the practice of Talent Management. Data collection techniques with interview methods (unstructured), observation and document analysis. The Talent Management model which consists of four stages, namely Talent Acquisition, Talent On Board, Talent Development and Talent Retention is used as a reference to analyze each process of talent management practices that are run. The results show that Talent Management in the division card collection of PT. Bank Mega Semarang produces individual talent for regeneration in leadership, but there are still employees who resign before the contract expires. In the Talent Acquisition and Talent Retention stage it has not been effective.

PENGARUH KEPEMIMPINAN KEPALA DESA, KOMPETENSI APARAT DESA DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA DI DESA HILINA’A KECAMATAN GUNUNGSITOLI Fatolosa Hulu; Rida Rahim
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study examines the influence of village head leadership, village apparatus competence and community participation on village fund management in Hilina'a Village, Gunungsitoli District, Gunungsitoli City. To answer the research objectives, three hypotheses were formulated, namely leadership, competence and community participation in managing village funds. The research approach used is quantitative. Data was collected using a questionnaire, of the 61 questionnaires distributed to the apparatus and the Hilina'a village community, 57 questionnaires were returned. Hypothesis testing, used regression analysis using SPSS version 22.00. Before testing the hypothesis, the validity, reliability and classical assumptions were tested first. The results of this study indicate that leadership, competence and community participation have a positive and significant effect on the management of village funds

BOPO, NPF, INFLASI, SUKU BUNGA ACUAN BANK INDONESIA, DAN PROFITABILITAS BANK SYARIAH DI INDONESIA Lina Marlina; Wulandari Wahyu Hidayat; Biki Zulfikri Rahmat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

A Sharia Financial Institution (LKS) is a financial institution whose operational principles are based on sharia principles which must avoid elements of usury, gharar, maisir and false contracts. The purpose of this study was to determine the effect of BOPO, NPF, Inflation and Bank Indonesia's Reference Interest Rate on the profitability of Islamic Commercial Banks in Indonesia (Period 2014 2018) partially and simultaneously. This study uses a quantitative approach. The data collection technique in this study was carried out using the documentation method, namely by collecting, recording and reviewing secondary data in the form of quarterly financial reports for Islamic Commercial Banks from 2014-2018. Variable Cost of Operational Income (BOPO) has a significant negative effect on the Profitability of Islamic Commercial Banks in Indonesia (2014-2018), Non Performing Financing has a significant negative effect on Profitability and Bank Indonesia's Reference Interest Rate has a significant negative effect on Profitability of Islamic Commercial Banks, This means that an increase in the BOPO, NPF and Bank Indonesia Reference Interest Rate can reduce the Profitability of Islamic Commercial Banks in Indonesia. Meanwhile, inflation did not have a significant effect.

ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DAN MINAT BELI ULANG SMARTPHONE MEREK XIAOMI PADA MASA PEMBELAJARAN JARAK JAUH Fatana Suastrini; Muhammad Helmy Reza
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Covid-19 pandemic has made the world of education change the way in the learning process. The need for a communication device, in this case a smartphone, has become a necessity. This study aims to determine the effect of price and product quality on purchasing decisions and intention to repurchase Xiaomi brand smartphones during the distance learning period. The type of research used is quantitative research. The location of the research was carried out at the Mataram State Islamic University. The sample used in this study were students totaling 100 people. The analytical technique used in this research is descriptive analysis, data analysis, and statistical analysis with SEM (Structural Equation Modeling). The results of this study indicate that the price and quality of the product affect the purchasing decisions and interest in repurchasing Xiaomi brand smartphones in students.

ANALISIS PSAK NO 109 TERHADAP PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROVINSI JAWA BARAT Yuni Fitria Agung; Nunung Nurhayati; Sri Fadilah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine whether the accounting treatment for zakat, infaq and alms in West Java Province BAZNAS is in accordance with PSKA No. PSAK No. 109 concerning zakat accounting. The method used is a descriptive approach and the type of data used is qualitative. The results of this study conclude that BAZNAS West Java Province has implemented the use of PSAK No. 109 concerning zakat, infaq and alms accounting which aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq and alms transactions.

PERUMUSAN KONSEP STRATEGI PENINGKATAN SENTRA INDUSTRI OLEH-OLEH DAN SOUVENIR SEBAGAI DESTINASI WISATA BARU DI DAERAH ISTIMEWA YOGYAKARTA Niken Widyastuti; Medi Trilaksono Dwi Abadi; Andi Purnawan Putra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The concept of the center as one of the tourism business potentials referred to here will be able to increase competitiveness and create national industrial strength in the form of interrelation, dependence, and mutual support between the upstream industry, downstream industry, supporting industry, and related industries, which means it can also reduce the dependence of the manufacturing industry on imports of capital goods, intermediary inputs, raw materials and other components. In line with this, it is deemed necessary to map the destination centers for souvenirs and souvenirs for the development of small, micro, and medium enterprises that are formed in a location as a new destination center in Yogyakarta, in addition to increasing economic growth and equitable regional economic development. The purpose of this study is to identify leading industrial centers from souvenir and souvenir centers to be developed into new destinations in DI Yogyakarta, (2). Analyzing the strategy of developing a gift and souvenir center by considering the aspects of strengths, weaknesses, opportunities and threats. The research method used is descriptive qualitative. The results showed that: (1). The souvenir and souvenir centers in each district/city of DIYogyakarta already have sufficient potential to be developed into new tourist destinations based on the fact that the souvenir and souvenir centers have met the five destination criteria. tourism, namely visitors or tourists can be part of the development of the destination itself, there is an authentic experience felt by tourists who come directly to the center, there is participatory, interactive, and informal learning, and is closely related to the local community, (2). The souvenir and souvenir industry center has a dominant and strongly attached character or product theme as a component of the area's imaging (typical), (3). The availability and conditions of accessibility that are closest to tourist attractions and other amenities (roads, home stays, etc.).

PENGARUH ANALISA TEKNIKAL TERHADAP HARGA SAHAMBANK BUMN DI BURSA EFEK INDONESIA TAHUN 2020 Leri Santoso Hutasoit; Francis Hutabarat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The development of capital market investment began to be loved by the public. This is because there is no nominal limit for investment. Investors can choose the capital and stock markets according to their wishes. This certainty is because it can profit if the investor decides the right trade. However, investors must also be observant in seeing the state of the company from certain capital markets. Because if you are careless, you can lose the funds you bought. This risk can be minimized by using technical analysis, namely by looking at the JCI, trading volume, and spread. Technical analysis is a technique used to analyze financial data from a company to find out the company's activities by looking at the price and volume. the effect of technical analysis on the stock price of state-owned banks on the Indonesia Stock Exchange (IDX) in 2020. The method for analyzing this research uses a descriptive and quantitative approach. The data used is secondary data from the stock exchange website. And what is used is daily data from 4 banks with 1 year observation so that the data obtained is 968 data. The analytical technique used is multiple regression analysis. The results of the research simultaneously that the JCI, trading volume, and spread variables can affect the IDX stock price in 2020. And by looking at the JCI, HS, and the existing volume, some investors can invest in the company.

PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN OUTSOURCING PT CIPTA NINDITA NUSAPALA Purwatiningsih, Purwatiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine and analyze the effect of training and work motivation on the performance of outsourcing employees at PT Cipta Nindita Nusapala. The population of this study was taken from several samples of employees who work at PT Cipta Nindita Nusapala with a total of 50 people. This analysis uses a quantitative approach with a Multiple Linear Regression test analysis model obtained through a questionnaire that has been filled out by the respondents who have been determined. The test data used in this study is the classical assumption test consisting of the Multicollinearity test, Normality test, and heteroscedasticity test, hypothesis testing using simultaneous test (F test) and partial test (t test) and management performed using SPSS 26.0. The results of regression analysis show that the level of significance of training is not significant on employee performance. The results of regression analysis show that it is significant on employee performance and joint testing (simultaneous) shows that there is a significant effect between the independent variable and the dependent variable..

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Muhamad Ardi Nupi Hasyim

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+6282317862727

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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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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