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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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Vaksinasi covid-19 dan kinerja keuangan perusahaan properti dan real estate di Bursa Efek Indonesia Riana Susanti; Askardiya Radmoyo Adji
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The implementation of the Covid-19 national vaccination is one of the game changers that is expected to help economic recovery in the future. This study aims to analyze the impact of the Covid-19 vaccination implementation on the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange. The research sample is 72 property and real estate sector companies listed in the third quarter of 2020 and the third quarter of 2021. Data analysis uses the Wilcoxon Signed Rank Test. The test results show an increase in the liquidity ratio and profitability ratio but a decrease in the leverage ratio and activity ratio. However, there was no significant difference in testing all ratios between before and after the Covid-19 vaccination was carried out. This study fills the gap from previous research, namely providing an analysis of the impact of Covid-19 vaccination on the financial performance of companies on the Indonesia Stock Exchange, especially in the property sector. Further research may include several other variables that may affect the company's performance and which have not been considered in this study.

Pengaruh celebrity endorser Fadil Jaidi dalam social media marketing terhadap brand awareness pada bumame farmasi di Kota Jakarta Denise Mayliana Sari; Trisha Gilang Saraswati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Since the COVID-19 pandemic outbreak entered Indonesia, many companies have taken advantage of business opportunities in the pharmaceutical industry, especially in the field of COVID-19 test services. PT Budimanmaju Megah Farmasi or Bumame Farmasi is one of the companies that provides COVID-19 test services that utilize social media to market and promote their services. Bumame Farmasi utilizes social media marketing with the help of celebrity endorsers such as Fadil Jaidi to build a Bumame Farmasi brand awareness in Jakarta. In this study was conducted with the aim of knowing how much influence given by celebrity endorser Fadil Jaidi to Brand Awareness on Bumame Pharmacy in Jakarta. The population used in the study was Instagram social media follower Fadil Jaidi who knew Bumame Pharmaceuticals and used quantitative methods with 385 respondents who participated in filling out questionnaires through online media selected through simple random sampling or probability sampling. The analytical techniques used are descriptive analysis methods and multiple linear regression analysis. Based on the results of the study can be concluded that there is a partial influence on the variables trustworthiness, expertise, attractiveness, respect, and similarity to brand awareness variables simultaneously and partially. Partially the influence of trustworthiness variables by 14%, expertise variables by 18%, attractiveness influence by 5.4%, respect variables by 2.6% and similarity variables by 27% to Bumame Pharmaceutical brand awareness in Jakarta City. The simultaneous influence on variable trustworthiness, expertise, attractiveness, respect, and similarity to brand awareness in the city of Jakarta by 67% while 33% is the influence of other factors that are not studied.

Crowdfunding: analisis SWOT dan digital marketing Lena Lestary; Heny Hendrayati; Agus Rahayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The impact of the pandemic on MSMEs is believed to be greater than other sectors. One solution for MSMEs at this time is the Financial Technology strategy as the basis for a fiscal strategy because of its ability to increase financial transactions in the economy. Crowdfunding, which is one part of fintech, is currently emerging as an alternative for the government through the OJK in overcoming MSME funding problems. The research method used is descriptive. In Indonesia, crowdfunding is not familiar to investors or the public. This can be seen from the data that crowdfunding users are in the range of only 6% of all fintech users. Companies of Crowdfunding fintech have been doing digital marketing with various means such as websites and social media Instagram. However, where crowdfunding users are still very few compared to other types of fintech. For this reason, the authors suggest that companies can improve the quality of information that appears on websites, mobile applications, or social media both in terms of content and graphic design to make it look more attractive and informative, then sharpen the SWOT analysis so that better strategies can be found. to promote crowdfunding companies as well as MSMEs.

Pengaruh pengendalian internal terhadap pencegahan fraud dengan intervening good corporate governance Agus Budi Hartono; Arief Himmawan Dwi Nugroho
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The more fraud committed by a company, whether owned by the government or private, encourages further research on the internal control system to prevent fraud. This study aims to determine and analyze the effect of internal control and good corporate governance on fraud prevention. This study uses data collection techniques by distributing questionnaires to BPR in the Semarang City with a total of 110 respondents. The this study uses data analysis techniques using multiple linear regression analysis techniques. The results of this study are internal control and good corporate governance have a significant effect on fraud prevention, and internal control has a significant effect on good corporate governance.

Pengaruh sensory experience, emotional experience dan social experience terhadap customer satisfaction pada layanan pengemudi ojol perempuan di Prigen Sri Suprapti; Yurilla Endah Muliatie; Rena Febrita Sarie; Nur Jannah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

With this research, it is hoped that empirical evidence will be obtained regarding the influence of Sensory Experience, Emotional Experience, Social Experience on Customer Satisfaction in the service of female ojol drivers in Prigen. Respondents in this study were online-based transportation customers who used the services of 40 female ojol examiners. Purposive Sampling method was used for sampling, namely respondents with the criteria of having purchased using female motorcycle taxi services at least 1 time and the Convinience Sampling method were respondents who were asked to fill out a questionnaire based on the ease of being found and the time allowance they had. It can be concluded in this study that Sensory Experience, Emotional Experience and Social Experience have a significant effect on Customer Satisfaction in the service of female ojol drivers in Prigen. The variable that has the dominant influence is the Social Experience variable.

Pengaruh Kualitas Produk, Promosi Penjualan , Persepsi Harga Terhadap Kepercayaan Dan Dampaknya Pada Keputusan Pembelian Di Qonita Property Depok Humam; Rahayu Lestari; Andini Nurwulandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

benefits. Based on this concept, consumer knowledge is closely related to the discussion of attitudes because consumer knowledge is consumer trust. The purpose of this study was to determine the extent to which product quality, sales promotion, and price perception applied at Qonita Property affect trust informing purchasing decisions. The analytical method used is descriptive analysis to analyze the data in this study. In this study, there are 21 indicators, with a minimum sample of 105 respondents. The results of this study indicate that product quality, sales promotion, and price perception have a positive effect on trust and purchasing decisions at Qonita Property Depok.

Pengaruh lingkungan kerja dan stres kerja terhadap kinerja karyawan pada dinas lingkungan hidup kota Semarang Sukma Ariasa Yulianti; Lie Liana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to determine the effect of the work environment and work stress on employee performance at the Semarang City Environmental Service Office. The population in this study were all employees at the Semarang City Environmental Service Office. in this saturated sampling/census sampling, which is the technique of determining the sample if the population members are used as the sample sample in this study as many as 100 people. The analytical tool used in this research is multiple linear regression analysis. research results can be concluded that: (1) the influence of the work environment has a positive and significant effect on employee performance of 0.336 with a value of 0.003 <0.05. then the work environment hypothesis is accepted. (2) the effect of work stress has a negative and insignificant effect on employee performance of -0.012 with a valuesignificant 0.910 > 0.05. then the work stress hypothesis is rejected.

Pengaruh Stock Selection Skill, Market Timing Ability, Dan Fund Age Terhadap Kinerja Reksa Dana Saham Dengan Fund Cash Flow Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2016 – 2020 Kafita Dewi; Andini Nurwulandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of stock selection skills, market timing capabilities, and age of funds on the performance of equity mutual funds through the cash flow of funds as an intervention variable in companies registered with the Financial Services Authority for the period 2016 – 2020. The sample selection technique uses purposive sampling with a total sample of 20 types of equity mutual funds consisting of 11 companies in a period of 5 years so that the total sample obtained is 100 samples that meet the criteria. The method of data analysis in this study is Structural Equation Modeling (SEM) which was carried out with the help of the AMOS 22 program. The results of research on the performance of equity funds indicate that directly stock selection skills and fund age have a positive and significant effect on the performance of stock mutual funds, market timing ability does not directly affect the performance of equity funds. While the results of research on the cash flow of funds indicate that stock selection skills and age of funds directly have a positive and significant effect on the performance of cash flows of funds, the ability of market timing does not directly affect the cash flow of funds. The results of the research indirectly indicate that the variables of stock selection skills, market time capabilities, and age of funds affect the performance of equity funds through the cash flow of funds as an intervention variable.

Analisis pengaruh suku bunga, inflasi, debt to equity ratio (DER), ukuran perusahaan, dan umur perusahaan terhadap profitabilitas perusahaan sub sektor telekomunikasi yang terdaftar di BEI tahun 2016-2020 Irni Yunita; Naurah Salsabila Ramadhana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Currently, investment activities are very popular with the people of Indonesia and become one of the aspects that affect the economic development of a region. The telecommunications sector is one of the sectors whose stocks show positive movements. One of the ways to determine the capability of a company is to look at the level of profitability of the company. Profitability can be influenced by factors originating from outside the company such as interest rates, inflation, and exchange rates which are generally used as benchmarks for the economy. Meanwhile, there are also factors that come from within the company itself and are usually related to decision making and strategies to be carried out such as leverage, DER, company size, and company age. The purpose of this study was to determine the effect of Interest Rates, Inflation, DER, Company Size, and Company Age on Profitability, with the object being the telecommunication sub-sector companies listed on the IDX in 2016-2020. This research is included in quantitative research with the method used is multiple linear regression, using F-test and t-test for hypothesis testing. The results of this study prove that interest rates, inflation, DER, company size, and company age simultaneously have a significant effect on company profitability. Partially, DER, firm size, and firm age have a significant effect, however, interest rates and inflation have no significant effect on profitability.

Pengaruh Kualitas Produk, Kualitas Pelayanan dan Pemasaran Digital Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan di Apartemen Kemang Grup PT Pudjiadi Prestige Tbk Jakarta Anis Rostiani; Rahayu Lestari; Andini Nurwulandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this research are to analysis effect of product quality, quality of service and digital marketing to customer loyalty through customer satisfaction. 150 people for sampel from tenant and People who have ever rented on Kemang Apartment Group PT Pudjiadi Prestige Tbk. Data were collected by questionnaires and Structural Equation Model (SEM) were applies as an analysis technique. The results analysis showed that product quality, quality of service and digital marketing positive effect on customer loyalty through customer satisfaction. The Implication is product quality, quality of service and digital marketing need to be increased in order to improve customer loyalty through customer satisfaction.

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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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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