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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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Formulasi manajemen pemasaran produk Bank Syariah Indonesia (BSI) Cabang Bondowoso terhadap nasabah non-muslim Islamiyah, Rofiatul; Nasrifah, Maula
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to analyze the marketing management formulation used by Islamic banks, especially PT. Bank Syariah Indonesia, Tbk Bondowoso Sub-Branch Office to attract Non-Muslim customers in using Savings Products and Financing Products, as well as the obstacles or obstacles they experience. This study uses a qualitative approach where research data collection through managing descriptive data, such as interview transcriptions and observations. The results of this study prove that in marketing its products to Non-Muslim Banks using several marketing techniques including PR marketing (Public Relations) and personal approaches (Personal Approach) or personal marketing (Personal Selling) and utilize the use of brochures, pamphlets, and banners for promotional media. . Meanwhile, the obstacles encountered were technical constraints such as the introduction of terms and the perception of the public who judged that Indonesian Islamic Banks were only intended for Muslims.

Pengaruh karakteristik syariah marketing dan relationship marketing terhadap loyalitas nasabah BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening Hidayanti, Sayfi; Nasrifah, Maula
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik Syariah marketing dan relationship marketing terhadap loyalitas nasabah di BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening. Penelitian ini dilakukan kepada nasabah BSI KCP Probolinggo Sudirman baik nasabah pendanaan maupun pembiayaan sebanyak 2.768 nasabah. Jumlah sampel ditetapkan menggunakan rumus slovin dengan margin of error atau batas kesalahan yang mungkin terjadi sebesar 10% sehingga dari rumus tersebut dibutuhkan sebanyak 97 responden. Pengumpulan data dilakukan dengan menyebar kuesioner dan sampel yang diambil menggunakan purposive random sampling. Jenis penelitian ini merupakan kuantitatif deskriptif dan metode penelitian yang digunakan ialah path analysis atau analisis jalur dengan bantuan alat analisis SPSS versi 25. Pengujian hipotesis menunjukkan bahwa secara tidak langsung karakteristik Syariah marketing dan relationship marketing melalui kepuasan mempunyai pengaruh yang signifikan terhadap loyalitas nasabah. Sehingga hipotesis yang berbunyi ada pengaruh karakteristik Syariah marketing dan relationship marketing terhadap loyalitas nasabah di BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening dapat diterima.

Pengaruh tingkat kesehatan bank terhadap profitabilitas perusahaan perbankan yang terdaftar di BEI tahun 2016-2020 Kurniawati, Nita; Bagana, Batara Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In the world of banking, profitability is important for market participants. The increase in profitability is a good signal for market participants. This study aims to examine the effect of the soundness of banking seen from LDR, NPL, and CAR on profitability. The method used in this research is descriptive quantitative. The analysis technique uses multiple linear regression analysis with the help of the EViews 12 program. The results show that LDR has no effect on profitability, which means that the LDR of banks listed on the IDX does not affect the magnitude of profitability, NPL and CAR have a negative effect on profitability, which means that if the A low NPL indicates that the level of risk in lending to banks is low enough so that the bank will experience profits and the level of profit earned by the bank is not significantly affected by the size of the CAR ratio.

Pengaruh kepemilikan institusional, kepemilikan publik dan profitabilitas terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Kusumadewi, Yunita; Edastami, Mayangsari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 there is an effect of institutional ownership, public ownership and profitability variables on tax avoidance with earnings management as the intervening variable..The research approach used in this research is quantitative research with causality type. The sample used was 13 companies during the 6-year study period (2015-2020) or 78 samples. Hypothesis testing using Sobel test (criteria from mediation). Sobel test is used to determine the effect of the mediating variable, namely earnings management. Based on the results of the tests that have been carried out, this study concludes that institutional ownership and public ownership have no effect on earnings management. profitability have an effect on earnings management.However, institutional ownership and profitability have no effect on tax avoidance, public ownership have an effect on tax avoidance. Meanwhile, earnings management is not able to mediate the variables of institutional ownership, public ownership and profitability on tax avoidance.

Consumer response due the social media marketing activities of Indonesia top brand healthy snack Novrima, Veira Dwi; Yunus, Ulani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Purpose: A healthy lifestyle is being carried out by many people, including in Indonesia, especially during the shifting era of COVID-19. Everyone is consuming nutritious food, one of which can be done by consuming healthy snacks. The purpose of this study was to determine the impact of social media marketing activity carried out by Soyjoy, as a Top Brand Healthy Snack in Indonesia, especially on awareness and purchase intention from consumers. Research design, data, and methodology: A quantitative approach with the type of survey research through distributing questionnaires to 400 consumers as well as Soyjoy Instagram followers, sent via direct messages feature, using purposive sampling technique for 3 months. 89.5 persen or a total of 358 respondents filled out the questionnaire. Data analysis based on PLSSEM. Results: This study shows that social media marketing activities have a positive effect on brand awareness and purchase intention directly, and indirectly brand awareness can mediate the relationship between social media marketing and purchase intention. Significantly, Soyjoy's social media marketing is more capable of influencing brand awareness than purchase intention. Conclusions: This study also proposes that brands can develop social media marketing activities to increase the significance value of consumer awareness and purchase intention, especially in the pandemic era, the promotional media that can be maximized is social media.

Analisis kinerja keuangan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia sebelum dan masa pandemi covid 19 Yulianingtiyas, Ervina Tri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the condition of the financial performance of the transportation sub-sector companies studied before and during the covid 19 pandemic and to analyze and determine differences in the financial performance of the transportation sub-sector companies studied before and during the covid 19 pandemic. The sampling technique used was purposive sampling. The data analysis technique in this study used the Paired Sample T Test and the Wilcoxon Signed Rank Test. The results showed that there was no significant difference to the Solvency Ratio of the Debt to Asset Equity (DER) variable before and during the covid 19 pandemic, there was no significant difference to the Liquidity Ratio of the Current Ratio (CR) variable before and during the covid 19 pandemic and there were differences significant Profitability Ratio Return on Assets (ROA) before and during the covid 19 pandemic.

Analisis dampak keberadaan wisata edukasi kampung coklat terhadap perubahan perekonomian masyarakat di Desa Plosorejo Kabupaten Blitar Dewi, Velina Sari; Mukhlis, Imam
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the educational conditions of the chocolate village and analyze the impact of the existence of chocolate village educational tourism on changes in the economy of the people of Plosorejo Village, Blitar Regency. This study uses qualitative data types and qualitative data with samples of educational tourism in Kampung kuning and the surrounding community who work around educational tourism in Kampung kuning. Data analysis from observations, interviews and documentation was carried out by transcribing the interview data from the manager of the Kampung Chocolate Educational Tourism and the surrounding community, then coding on the themes according to the research title. To test the validity of the data in this study, the technique used is using triangulation techniques. The conclusion in this study is that this Kampung Chocolate Educational tour, is very influential on the community, especially in encouraging the economy of the Plosorejo Village community, can provide job opportunities and job opportunities for the community. In the beginning, people who did not have jobs, worked odd jobs, farmers, and former thugs could work as employees at the Chocolate Village Educational Tour and could open up business opportunities. With job opportunities, the wheels of motion would also decrease.

Pengembangan e-modul berbasis flipbook maker untuk meningkatkan hasil belajar peserta didik pada kelas XII SMK Dianawati, Ifa Afifah; Suputra, I Nyoman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to develop an e-module based on a flipbook maker in the subject of Public Relations and Protocol Governance Automation to improve learning outcomes for class XII students of the Office Governance Automation Expertise Program at SMK PGRI 6 Malang. The model used by the researcher is Research and Development (RnD) with the Borg and Gall development model. Research and development used in research can be in the form of conceptual models, theoretical models, and procedural models. This study uses two types of data, namely quantitative data and qualitative data. Quantitative data consists of two types, namely data that comes from the results of the validation assessment of the flipbook maker-based e-module product by the validator. Qualitative research data, namely comments and suggestions from the subject of research trials and product development of flipbook maker-based e-modules. the results of the validation of material experts are 88, 33% are very valid, module experts are 91, 25% are very valid and field trials are 87, 27% are very valid.

Pengaruh service quality dan reference group terhadap keputusan konsumen dalam berbelanja di Lotte Mart Kurniawan, Ryan; Matahari, Riki
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research is motivated by the growth rate of hypermarkets in Bandung. This of course will affect the number of people who shop in modern markets or hypermarkets. Shopping service providers must prepare the best strategy to attract consumers, because with the emergence of new outlets, consumers have more choices. Lotte Mart hypermarket is one of the outlets affected by this imbalance. It can be seen from the number of outlets between its competitors, namely Indomart. The problem in this study is "what factors influence a person's decision to choose to shop at Lotte Mart". Specifically focused on two variables, namely Service Quality and Reference Group. The purpose of this research is to be able to study the influence of these two variables in influencing consumer decisions in choosing to shop at Lotte Mart. The population in this study are Lotte Mart hypermarket consumers. The number of samples used in the study were 100 random consumers, using the accidental sampling method with a random sampling approach. Methods of data collection using a questionnaire. Data analysis used descriptive percentage analysis and multiple linear regression analysis. Based on the results of the study, it is known that there is an influence of Service Quality and Reference Group on consumer decisions. Simultaneously the effect based on the F test was obtained a value of 11.776. This study concludes that Service Quality and Reference Group have a positive and significant effect on consumer decisions in choosing to shop at Lotte Mart.

Pengaruh total quality management terhadap kinerja perusahaan PT. Pos Indonesia (Persero) Denpasar 80000 Antari, Luh Putu Rima; Setiawan, Putu Yudi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The growth of similar service companies is a challenge for the management in improving the company's performance, as an evaluation for its business ability to achieve the goals. One way operationally is to increase the implementation of Total Quality Management (TQM). The purpose of this study was to determine the effect of Total Quality Management on Company Performance at PT. Pos Indonesia (Persero) Denpasar 80000. Total Quality Management is viewed from 5 dimensions, namely customer focus, continuous improvement, teamwork, obsession with quality, and education and training. This research uses associative design and takes 77 employees of the company as the saturated sample, and is analyzed using multiple linear regression. The results show that the variables of TQM consisting of customer focus, continuous improvement, teamwork, obsession with quality, as well as education and training, positively have a significant influence on the company's performance at PT. Pos Indonesia (Persero) Denpasar 80000. The management is expected to further improve the company's performance through the implementation of Total Quality Management in competitive advantage.

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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

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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