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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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Potret perspektif internal business process dan perspektif learning & growth terhadap kinerja perusahaan di hotel-hotel Amaris Hotel se Bandung Raya Prianka, Winda Gafrilia
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

The adoption of digital platforms by MSMEs in Indonesia is still very low. This can be due to the lack of capacity of MSMEs to adapt to digital technology. There are three main problems related to the capacity of MSMEs in dealing with digital platforms, namely financial resources, business operations, and business expansion. The purpose of the research is to analyze the digital platform model that can develop the capacity of MSMEs as business entities, especially related to financial resources, business operations, and business expansion. The research method used is netnography by presenting a new approach to conducting ethical and thorough ethnographic research that combines archival data and online communication, participation and observation, with digital data collection and networks. Informants in this study consisted of digital platform service providers, users, and regulators. There were fourteen informants involved in this study spread across two provinces, namely the Special Capital Region of Jakarta and Banten. Analysis of the data used is conceptually clustered matrices (matrices grouped conceptually) which are arranged to unite the main roles, research subtopics, concepts or themes together for documentation. The results of the study indicate that MSME capacity development in the adoption of digital platforms in terms of financial resources includes access to capital, preparation of financial reports and the use of accounting application platforms. In terms of business operations, it includes Human Resources management, payment systems and logistics management. As for business expansion, it includes digital marketing and online markets.

Bias perilaku investor dalam mengambil keputusan berinvestasi Hidajat, Amelia; Margaretha, Farah; Purba, Yosephina
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 aims to analyze the existence of investment decision-making processes by investors that are influenced by investment behavior bias variables and investor types as variables that are thought to moderate the relationship between the investment decisionmaking process and investment behavior bias. The investment behavior bias in the studyfocused on effect disposition behavior bias, habitual behavior bias following community, and excessive trustyadirian behavior bias. The data used in this study is primary data sourced from the results of surveys to investors who invested in stocks on the Indonesia Stock Exchange (IDX) for more than one year. Questionnaires were distributed to respondents and obtained as many as 350 answers of qualified respondents. Data analysis used for hypothesis testing is structural equation modeling (SEM) analysis using smart PLS 3 applications. The results showed that excessive risky behavior bias had a positive and significant influence on the investment decision-making process. In addition, investor type variables are proven to also moderate the direction of negative relationships between habitual behavioral bias following the community in investors and the investment decision-making process. The results of this study provide information that investment behavior bias, especially excessive trust and community habits need to be wary of investors because it can affect the investment decision-making process that may be able to make irrational decision actions.

Penerapan hybrid working model terhadap perubahan budaya kerja dan nilai organisasi Ainurrofiq, Ihsan; Amir, Muhammad Taufiq
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 study aims to find out how the concept of the Hybrid Working Model is used and how it affects the work culture at PT Bank DBS Indonesia as one of the companies that apply the Hybrid Working Model working arrangement. The research that will be carried out uses qualitative research methods because this study aims to understand social reality, then this study emphasizes more on meaning and seeing the values that exist in the PT Bank DBS Indonesia company. Data analysis technique with narrative analysis. The results of this study that the Hybrid Working Model that applied at PT Bank DBS Indonesia is Future of Work, Workforce, and Workplace (F3W) which provides flexibility of up to 40% of the employee's effective working hours (3 days WFO and 2 daysWFH), then there is an adjustment of the culture and values that are affected when implementing hybrid working model as evidenced by TOGETHER Movement as a support project for the PRIDE value at PT Bank DBS Indonesia. The conclusion of this study there is a positive change in the way of communicating and collaborating which becomes easier, but employees feel less enjoy and fun in their works.

Gaya hidup digital pemoderasi persepsi dan sikap terhadap keputusan menggunakan lebih dari 1 (satu) telepon genggam Melifia Liantifa; Ferry Siswadhi
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

The purpose of the research was to investigate the moderating effect of digital life style on the relationship between perseption and attitude on consumer decision to used more than one handphone. The research of sample was Kerinci public used more than one handphone, working dan have income using purposive sampling method. Data was colected through questionnaire with Likert’s scale which analysis using deskriptive qualitative and quantitative as test of validity and reliability, average score and TCR, coefisien of determination, hypothesis testing performs moderated regression analysis (MRA) by processing the data using SPSS 19.0 for windows. The result of analysis found that: a) Perseption not found significantly influeced consumer decision to used more than one handphone. b) Attitude and digital life style was found significantly influenced consumer decision to used more than one handphone, c) Digital life style was found as moderating variable between perseption and attitude of decision to used more than one handphone.

Pengaruh kepemimpinan transformasional dan kepemimpinan diri terhadap kinerja adaptif selama krisis: Peran mediasi pemberdayaan psikologi Oktavian, Rizky Ferrari; Sriwardani; Budhi Satriawan; Ahmad Johan
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

The purpose of this study was to examine the effect of transformational leadership and self-leadership on adaptive performance, as well as the mediating role of psychological empowerment during the Covid-19 pandemic crisis. This research was conducted on employees of culinary SMEs in West Java by distributing questionnaires to respondents. The data was then analyzed using SEM-PLS. The findings of this study prove that transformational leadership and self-leadership have an influence on psychological empowerment, and that psychological empowerment has an influence on adaptive performance. It was also found that psychological empowerment mediates the effect of transformational leadership and self-leadership on adaptive performance. This study provides suggestions for businesses and organizations to manage and improve the adaptive performance of their employees during organizational crises.

Satuan Pengawasan Internal : Harapan dan Realita Fitri, Sri Adella; Eficandra; Rahmi, Mega; Sulastri Caniago; Yosep Eka Putra
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 study aims to analyze the role of internal control at PTKIN X in West Sumatra. Thework environment at PTKIN X in West Sumatra can cause differences in mindsets,perspectives, values that are believed to be, and the way a person does work. This willcertainly result in the supervision carried out, whether the implementation of supervisionis as expected, or vice versa. The type of research conducted is field research using asurvey approach. Researchers dig up information through in-depth interviews of therespondents (in-depth interviews). The results obtained from the supervision have beencarried out in various stages, starting from socialization to the overall implementationstage. Supervision is carried out by combining the pattern of Preventive audit with postaudit. The implementation of supervision at PTKIN X is carried out with the support of theleadership in various aspects, ranging from completeness, completeness of facilities andinfrastructure, maximum human resource development and flexibility in the developmentof supervision programs. The Internal Supervision Unit will become a functioning organwhen all elements have understood the meaning of the existence of supervision, withoutany supervision over the duties and functions of the Internal Audit Unit.

Membangun loyalitas melalui kualitas sistem, kualitas informasi, dan kualitas layanan dengan kepuasan pelanggan sebagai mediasi Cahyadi, Bardani Bias; Shihab, Muchsin Saggaf
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 thesis is the result of quantitative research which aims to analyze the factors that influence customer satisfaction of GreatDay HR users to increase Customer Loyalty. Research data was collected through the distribution of questionnaires as primary data and secondary data based on the results of previous research literature studies. Furthermore, it is analyzed by quantitative descriptive analysis, through correlational studies to analyze the causality relationship between research variables in accordance with the compiled hypothesis. In the t-test the results state that there is a positive and significant impact between system quality, information quality, and service quality on customer satisfaction. Furthermore, the results of the study stated that there was a positive and significant impact between system quality and customer satisfaction on customer loyalty. The result of the ttest of the variable that has the most impact on customer satisfaction is the quality of the system with a large effect of 37%. In the Path Analysis Test, the results stated that the quality of information and service quality had a direct negative and insignificant effect on customer loyalty, while the quality of the system had a direct positive and significant effect on customer loyalty. In line with the conclusions above, it is recommended that GreatDay HR companies and other similar application service providers should improve customer satisfaction in order to create customer loyalty by developing system quality, information quality, and service quality.

Pengaruh citra merek dan promosi terhadap keputusan pembelian produk Uniqlo Sitinjak, Tumpal Janji Raja; Arief, Ajeng Rossa Aulia
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

Technology and information in recent years are growing rapidly and communication tools that are much in demand by the public, namely through the internet. One of the visible developments of this technology is gadgets so that the tendency to engage in online activities such as chat, e-mail, browsing and online shopping is easier to access. Fashion and accessories occupy the number 1 product sought after when shopping online, so the author is interested in conducting brand image research and promotion of Uniqlo product purchase decisions through Uniqlo online store. The object of this research is a Uniqlo product purchased online through the Uniqlo website or application. Researchers collected questionnaire data using Google Form, a sample withdrawal by way of nonprobability sampling with the Judgement Sampling approach. The conclusion in this study is that brand image and promotion have a positive influence on purchasing decisions.

Pengaruh Non Performing Loan, Net Interest Margin, Beban Operasional Berbanding Pendapatan Operasional dan Fee Based Income terhadap Laba Perusahaan (Studi Kasus Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2020) Muhammad Rusdiansyah; Hayat, Atma; Hamdani
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 study examines the influence of (1) the relationship between Non-Performing Loan on company profits, (2) the relationship between Net Interest Margin on company profits, (3) the relationship between Operating Expenses Compared to Operating Income on company profits, and (4) the relationship between Fee-Based Income on company profits at Local Development Bank in Indonesia. The population in this study were all Local Development Banks in Indonesia, numbering 26 banks, while the sampling technique used was Saturation Sampling. The method of collecting secondary data is based on the annual report of the Local Development Bank in Indonesia with an observation period of 2015-2020. Data analysis techniques used are multiple regression analysis with double-log regression model and SPSS. The analysis found that Non-Performing Loan, Net Interest Margin, Operating Expenses Compared to Operating Income and Fee-Based Income affect company profits.

Implementation of Indonesian state fiscal policy during the early period of the pandemic Sahara, Radi; Dadi Kuswandi; Rini Dwiastutiningsih; Sri Wulan Ratih
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

The spread of the Covid-19 virus is challenging for the government from the economic side. This is because various economic activities have slowed down or even stopped entirely so that, as a result, economic movement is significantly reduced. This led to the need for the government to adjust its various policies, including fiscal policy. This study aims to see how the government's policies in Indonesia regarding fiscal policy at the beginning of the pandemic. This research will be carried out using a qualitative approach. The data obtained came from various research results and previous studies. This study found that the government adjusts the state's fiscal policy in receiving and issuing state revenues. In terms of revenue, the government focuses on corporate income tax and corporate income tax as the primary source of state revenue. As for the expenditure side, the government focuses on realizing the use of funds so that the results are right on target. Both of these are done to maintain economic stability in Indonesia.

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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

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