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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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Pengaruh nilai tukar dan ekspor terhadap harga saham perbankan sebelum dan setelah pengumuman covid-19 Tampubolon, Vienna Agatha; Ibnu Abbas, Muhammad Hasyim
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

Covid-19 hampered most businesses and caused a banking crisis that triggered uncertainty so that economic growth declined. Banks can dampen these economic shocks by providing much-needed funding for companies, especially those affected by Covid-19. The bank can obtain these funds by selling stocks to the public. However, some factors affect stock prices, such as exchange rates, exports, and unexpected conditions such as Covid-19. Based on existing research, stock prices in general after Covid-19 have fallen drastically. Therefore, it is hoped that this research can help the Indonesian government control exchange rates and exports so that the price of banking stocks does not experience a drastic decline when unexpected situations such as Covid-19 occur. This study uses a panel data analysis technique. The results of this study are that the exchange rate and exports have a significant effect on stock prices, but conditions before and after Covid-19 have no significant effect on stock prices. It is expected that investors and the government can consider the factors that affect stock prices.

Daya Saing, pengangguran, dan kemiskinan di Sulawesi Tengah Suparman, Suparman
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 research objective is to measure the impact of regional competitiveness, unemployment and poverty in Central Sulawesi Province using the 2017-2019 database. Panel regression model is used to estimate the effect of competitiveness on unemployment and poverty. The results of this research find that regional competitiveness has a negative and significant influence on the depth of poverty in Central Sulawesi Province.

Pemberdayaan masyarakat melalui pengembangan wisata alam di Nagari Sitanang Kecamatan Ampek Nagari Kabupaten Agam Sumatera Barat Thoyib NST, Abdullah Muhammad; Francisca, Sherlly Cindya
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 process of community empowerment through the development of natural tourism in Nagari Sitanang is carried out both from the problem analysis process and assessing regional potential, program planning, program implementation and the monitoring/supervision process. This research was conducted using a qualitative approach with a descriptive type of research. Primary data sources are Wali Nagari Sitanang, Nagari Sitanang apparatus, managers and communities involved in the empowerment process. Secondary data sources include data which are archives and documentation on community empowerment. The results of this study concluded that. First, the process of identifying potential areas and identifying problems is carried out using the PRA method. The potential possessed by Nagari Sitanang is the Batu Bagiriak Workshop. The problem found in Nagari Sitanang is the lack of community capacity in developing the Batu Bagiriak Workshop. Second, the program planning process, program planning using the FGD method and SOAR analysis, the results are increasing the capacity of the managers of the Batu Bagiriak Sarasah, mutual cooperation in cleaning the tourist sites of the Batu Bagirriak Sarasah, making stairs down, making changing rooms and building a prayer room. Third, the process of implementing the program, starting with outreach to the community, increasing the capacity of managers, making parking lots and making places to sell. Fourth, the monitoring process, the monitoring process is carried out periodically by holding meetings once a month.

Pengaruh kemiskinan terhadap indeks pembangunan manusia (ipm) di provinsi sumatera selatan tahun 2016-2020 Trisno, Tahan Upoyo; Munajat; Oktarina, Yetty
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 determine the effect of poverty (x), on the human development index (y)in South Sumatra in 2016-2020. The data used is secondary data from the CentralStatistics Agency. The analytical method used is panel data regression. The results of thet test show that poverty (x) has a negative and significant effect on the human developmentindex (y). The results of the coefficient of determination test show that the dependentvariable can be explained by the independent variable by 12.03% and the remaining87.97% is explained by other factors outside this model

Pengaruh media sosial terhadap keputusan pembelian yang dimediasi oleh citra merek Iskandar, Ferdinand Hansen; Assa, Adrie Frans
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

Technological developments that occur at this time are growing rapidly, one of which wecan feel is the media of communication. This development is also supported by theemergence of online-based applications such as social media that help provide usefulinformation for its users. This of course also affects the world of marketing directly. Thisstudy aims to determine the effect of social media on purchasing decisions mediated bybrand image (a case study of undergraduate students at Krida Wacana ChristianUniversity in 2018, 2019, 2020 & 2021). The population in this study were active studentsof UKRIDA Class of 2018, 2019, 2020, and 2020 with a total of 2546 students. The numberof samples taken as many as 94 people using simple random sampling technique. Theresults of this analysis explain that all indicators in this study are valid and reliable. Thisstudy uses a Structural Equation Modeling (SEM) approach based on Partial Least Square(PLS) using SmartPLS 3.3 software. This study found that social media had a significanteffect of 31.5% on brand image, as well as social media on purchasing decisions only45.8% which can be explained in this study, meaning that there are about 68.5% of brandimage variables and 54. ,2% of the purchasing decision variables that can be explainedfrom other variables outside the study

Touristic measures on economic socio-cultural appeal of Sade Village, Central Lombok Taufiq Kurniawan; Dwi Ayu Setyadi; Basri, Hasan; Herman Supriadi
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 subject of this study is the community-based tourism of Sade village in CentralLombok, Indonesia. As Sade is proclaimed the oldest cultural village and named thelast fortress of the Sasak tribe, the indigenous people of Sade have been practicingtourism and are widely recognized among visitors. However, this research aims toanalyze holistic aspects that CBT uses the SWOT matrix to develop the strategies tomap the sustainability of Sade. The study applies qualitative with the example ofSade Village in Central Lombok as a place of the research. The primary andsecondary data are the source of research data. In-depth interviews, documentation,and observation are the primary data. The interview is conducted among the authorsand the village stakeholders, tourism community, and locals. In contrast, thesecondary data is obtained mainly from the official website of the Indonesiangovernment in numerous sectors such as the Central Bureau of Statistics, the TourismMinistry of Indonesia, and Indonesia's Ministry of Education and Culture. Thefindings show that Sade has developed and applied long-term strategy developmentas a tourist destination. The SWOT analysis elaborating economics, social, andculture is further discussed in this article.

Pengaruh perceived value, kualitas pelayanan dan kepuasan konsumen terhadap minat beli ulang pada Distro Agung Sungai Penuh Efdison, Zefri; Yelnim, Yelnim; Yadewani, Dorris; Erni Febrina Harahap; Medi.yaya2017@gmail.com; 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

The purpose of this study was to determine the effect of perceived value, service qualityand consumer satisfaction on repurchase interest at the Agung Sungai Penuh distribution.In this study due to the large and unknown population. The samples taken were consumerswho made purchases at the Great Distro of Sungai Penuh City during the research periodor the minimum limit of 80 was obtained from 20 x the number of variables in this study.The sampling method in this study is the accidental sampling method, namely the samplingis based on the fact that they happen to appear in the research object. The results showedthat Perceived Value had a significant effect on repurchase interest. service quality has asignificant effect on repurchase intention. consumer satisfaction has a significant effect onrepurchase intention. The magnitude of the influence of 81.8% between Perceived Value(X1), service quality (X2) and consumer satisfaction (X3) on repurchase interest at theGreat Distro of Sungai Penuh City, while 18.2% can be explained by other reasons outsidethe study. this.

Optimalisasi kinerja tim proyek dengan memanfaatkan metode CPM dan PERT dalam pekerjaan pematangan lahan Efrizon, Efrizon; Masydzulhak Djamil Mz; Sugeng Santoso; Ahmad H. Sutawijaya
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 conduct a study on optimizing work performance on the work team forland development projects at PT PANARUB INDUSTRY in Brebes, Central Java, usingthe CPM and PERT methods. Significant delays in project completion become the basisfor testing all project activities starting from planning through work breakdownstructures, determining duration, interrelationships between activities and conductingstandard deviation tests using a normal distribution table to determine the probability ofproject completion by crashing which is the responsibility of full responsibility of theproject implementation team led by the Project Manager. The results of the threescheduling studies, namely scheduling according to the initial time of the project durationplanning according to the CPM and PERT methods can cut work time significantly so thatit has an impact on the work performance of the project team. The CPM and PERTmethods really help the project team's performance, especially in accelerating theoptimization of time and cost efficiency, and the actions taken are based on accuratecalculations.

Pengaruh green marketing dan citra merek terhadap keputusan pembelian produk Mcdonald’s di Jakarta Utara Winata, Jessica; Bernadine; Brastoro
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

Global warming increases the awareness of the Indonesian people about the importanceof efforts to preserve the environment. One of the forms is the change in the lifestyle of theIndonesian people to start using ecofriendly products. One of the company that isaggressively implementing the concept of Green marketing is McDonald's Corporation.Moreover, in implementing green marketing, McDonald's Corporation also continuouslyto strive to improve a positive brand image and compete in the market to win the heartsof consumers so that it can influence consumer purchasing decisions. This study aimsto analyze the effect of green marketing and brand image on the purchasing decisions ofMcDonald's products in North Jakarta.This study uses a quantitative method with theobject of research being McDonald's restaurants located in North Jakarta. Data wascollected through the distribution of online questionnaires via Google Form. The dataanalysis techniques used in this study include validity test, reliability test, descriptiveanalysis, classical assumption test and multiple regression analysis, individual parametersignificant test (t test), and coefficient of determination (R2). All data were processed usingthe IBM SPSS Statistics 20 program. This study concluded that green marketing and brandimage have a positive and significant effects on purchasing decisions for McDonald'sproducts in North Jakarta. The suggestions given are to maintaining and increasing theapplication of the green marketing concept and carrying out Corporate SocialResponsibility (CSR) to build a positive brand image.

Kajian intensitas komitmen generasi ketiga pada perusahaan bisnis keluarga di Jakarta Bernadine; Brastoro
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

Family business has an important role in reinforcing the world economy. It is supportedby data that 80 % -98 % of business in the world is family business. Results of previousstudies showed empirical fact that only 12 % of family businesses were able to survive thethird generation and only 3 % are capable of growing up to the fourth generation . Thisstudy aims to assess the intensity of the commitment to the company's third generation ofthe family . By using purposive sampling technique was found 56 samples from the studypopulation of 106 students in business management class family in Kwik Kian Gie Schoolof Business odd semester 2013-2014. The data analysis of this study employed a qualitativeapproach using a likert scale and the mean score dimensional. This study concluded thatthe third generation has a strong commitment to the family business on a willingness,pride, involvement , and loyalty dimensions, while the next generation 's commitment invalues dimension are not as strong as the commitment of the other four dimensions.

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Contact Name
Muhamad Ardi Nupi Hasyim

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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

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Abstract

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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