Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
Website

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

39 40 41 42 43

IMPACT OF COVID-19 PANDEMIC ON MARKET SHARE AND RETURN IN CONSTRUCTION INDUSTRY Fernando Y. Solar; Rosyida Tri Nurdyana; Velasri Vebraudia; Harry Patria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Covid-19 pandemic has had a significant impact on all sectors and industries in Indonesia, including the construction industry. Completion of infrastructure development projects which are controlled by construction SOEs is largely hampered. The purpose of this study was to analyze the impact of Covid-19 on the market share and returns of state-owned enterprises in the construction industry compared to conditions before the pandemic. The study used stock price data in the building construction industry during the period March 2018 - 2020 and March 2020 - August 2021. The method used is Modern Portfolio Theory with Monte Carlo Simulation for portfolio optimization. The results showed that the Sharpe Ratio of the Portfolio in the period before the COVID-19 pandemic had a return around minus 4.9% to 33% and the risk was around 30.9% to 41.2%. During the pandemic, although the stock returns provided by the portfolio improved slightly, the risk increased between 53.7% to 63.3%. Therefore, the government and investors should pay more attention to selectively investing in the construction sector..

TINJAUAN PELAKSANAAN PENGADAAN BARANG DAN JASA Edah Jubaedah; Efan Suprastiyo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

PT. PINDAD (PERSERO) is a State-Owned Enterprise (BUMN) which is engaged in the weapons industry, providing the main equipment needs for weapons systems independently to support the implementation of equipment and security for the Republic of Indonesia in order to implement and support policies in the field of economy and national development. To achieve the company's vision and mission, one of its divisions is the Supply Chain Division, which functions in the procurement of goods and services that can provide added value to the company. In the process of procuring goods and services carried out by the Supply Chain Division, there are several problems that slow down the procurement process, including problems related to: Delay in delivery of materials and goods (diameter tools), Self Estimated Prices (HPS) using old data. Efforts are being made to overcome problems from vendors, namely: if the vendor has experienced complaints related to reasonable delays in goods, the company will not give sanctions, but if the delays in goods are unreasonable, applicable sanctions will apply. If the vendor cannot complete the order on time, the vendor will be re-elected or make another procurement to another vendor who is able to complete the order and coordinate with the user. Meanwhile, the effort to overcome the problem of Self Estimated Price (HPS) is that the user conducts a survey to the field regarding the price or through electronic media. With the above efforts, it is hoped that PT. PINDAD (PERSERO) Supply Chain Division can solve vendor problems and Self Estimated Prices (HPS), so that the procurement of goods or materials in the Supply Chain Division runs smoothly.

ANALISIS PERSEPSI KONSUMEN TERHADAP KEINGINAN MENGGUNAKAN E-COMMERCE DALAM BERTRANSAKSI ONLINE Fajar Sulaiman Noviandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The desire to use is a desire or action taken by a consumer to determine a choice from several available alternatives to solve problems. The level of desire to use is closely related to the development of the electronic commerce (e-commerce) business. Factors that can effect the desire to use e-commerce in online transactions include consumer perceptions of ease and usefulness of e-commerce. This study aims to analyze consumer perceptions related to ease and usefulness of e-commerce, either partially or simultaneously on desire to use e-commerce in online transactions. The method used was descriptive method and quantitative method. The sample of this research was 97 people of early adults aged 20-30 years in Sumedang City. Data collection techniques used a questionnaire with data analysis through multiple linear regression. The results of statistical tests that ease had a positive and significant effect on desire to use e-commerce in online transactions; usefulness had a positive and significant effect on desire to use e-commerce in online transactions; ease and usefulness had a simultaneous and significant effect on desire to use e-commerce in online transactions.

STRATEGI BERTAHAN BRAND "APPLE" DIMASA PANDEMI COVID19 DAN PENERAPANNYA PADA UMKM DI KOTA MALANG SEBAGAI UPAYA KEBERLANGSUNGAN USAHA Dwi Dayanti Oktavia; Riyanto Setiawan Suharsono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research was conducted to find out the survival strategy used by Apple during the Covid-19 pandemic so that it can answer what MSME actors can do to be able to maintain their business in the midst of the Covid-19 Pandemic that hit the world. The research method used is the research method used in this study is a qualitative analysis with exploratory steps with participatory observation techniques. Sources of data used are primary data in the form of observations and secondary data in the form of data collected, processed and presented by other parties in the form of books and results of previous research related to MSMEs. Respondents or informants in this study are infinite. The results of this study indicate that the survival strategy carried out by the "Apple" Brand, namely innovation, can be applied to MSMEs in Malang City and has a very good impact on business continuity during the Covid 19 Pandemic Period.

KESETARAAN LAYANAN KEUANGAN BAGI MASYARAKAT MISKIN SEBUAH IKHTIAR MENINGKATKAN PREFERENSI WIRAUSAHA (UMKM): PENGUATAN PERAN INTERMEDIASI SOSIAL PERBANKAN Danial Kusumah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Regarding poverty alleviation, both nationally and globally, it has always been a priority issue for a country in its development planning. The derivative of this program, within the scope of Indonesia, is in the form of a focus on increasing the interest and capacity of MSMEs. The rational argument is that MSMEs in Indonesia are able to absorb 97% of the workforce. MSMEs are expected to be a catalyst for improving the quality of the welfare of the poor, which is supported by the synergy of the government and other stakeholders through community empowerment programs. Banks as one of the stakeholders have not made significant efforts towards poverty alleviation programs. Discrimination against economic groups is still strong in the distribution of banking financial service products. This study presents an offer of a social banking intermediation model in the form of (1) Social Entrepreneurship, (2) Distribution of social responsibility funds (CSR) to establish a business incubator, and (3) Establishment of a special institution for human resource development.

The Effect Of Structural Capital And Creative Innovation On Increasing Business Performance Of The Cibaduyut Shoes Fashion Industry In Bandung City S. Syahyono, S. Syahyono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The creative industry has a vital role in the economic growth of development. The city of Bandung is a city that has a large proportion of the creative economy, especially in the fashion sub-sector. However, the current situation and condition of the fashion sub-sector are still challenging to achieve the expected competitive advantage. This article examines all aspects of business performance that are influenced by creative innovation and capital structure mediated. The type of research conducted in this research is descriptive-verificative survey research. The sampling technique used is probability random sampling. The study results show that creative innovation is included in the low category, and structural capital and competitive advantage are ordinary. Efforts are needed to improve performance and competitive business advantage in MSMEs in the Creative Industry Center in the Fashion Sub-sector, which can be done through synergies from creative innovation, value chains, and structural capital.

Effect Of Portfolio Investment Optimization Risk-Based And Efficiency Investment On Investment Decision Syahyono, S.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

During the current pandemic, the number of investors in Indonesia is increasing rapidly. It is an exciting thing how novice investors make decisions and face risks. On investment to minimize risk can be done with an investment portfolio. This study tries to offer investment efficiency factors and risk-based investment portfolio optimization so that investors in making investment decisions will feel satisfied and can meet their investment goals. The method used is descriptive quantitative. The sampling technique used the purposive sampling technique.The study results indicate that risk-based investment optimization and investment efficiency have a positive influence on investment decisions. It can ensure that accuracy in optimizing investment portfolios and increasing investment efficiency by investors can increase the efficiency of Investment Experience in investing.

THE EFFECT OF MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON THE VALUE OF MANUFACTURING COMPANIES S. Syahyono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The value of the company that is formed can affect the investment received by a company. This study aims to examine the effect of the independent variables, namely managerial Ownership and Institutional Ownership, on firm value. This research will use a quantitative approach based on a sample of manufacturing companies listed on the Indonesia Stock Exchange from 2001 to 2014 totaling 110 companies, using the purposive sampling method. Meanwhile, the data analysis technique used for the examiners of this research is a statistical test using multiple linear regression. The study results show that the managerial ownership variable does not affect firm value, while the institutional ownership variable significantly affects substantial value.

THE EFFECT OF DIVIDEND POLICY AND DEBT ON COMPANY VALUE: (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange 2003 - 2016) S. Syahyono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In a business, a lack of capital is not impossible. To overcome this, the company will usually borrow capital from the bank. This is done to get additional capital. In addition, companies can also get additional capital from individual investors. This study uses a quantitative approach. The results of this study dividend policy influence on firm value Dividend policy and debt policy affect firm value in manufacturing companies on the Indonesia Stock Exchange in 2003-2016.

THE EFFECT OF CHAIN VALUE CREATION ON INCREASING THE FASHION INDUSTRY BUSINESS PERFORMANCE IN BANDUNG CITY Syahyono, Syahyono
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 era of globalization causes increasingly competitive competition towards the creative economy. This creative economy is driven by an industrial sector called the creative industry. Creative industries that have optimal business performance are creative industries that apply value chains to each of their business processes. The value chain provides value delivery that offers superior value to the creative industries. However, this value chain is not owned or fully functional as it should be in the creative industry of the Binong Jati UMKM knitting center in Bandung. This article discusses aspects of business performance that are affected by value chain creation. This study uses descriptive-verificative survey research. The sampling technique used is probability random sampling. The results showed the influence of the value chain on business performance. So it can be concluded that the better the value chain, the higher the business performance at Binong Jati Knitting Center, Bandung City, and vice versa.

Page 41 of 143 | Total Record : 1422

39 40 41 42 43

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan More Issue

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

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