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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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Proposed digital marketing strategy: A case of multinational mask producer in indonesia Amalia, Zahrina
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

Triple Nexguard Indonesia, as one of the multinational mask manufacturers in Indonesia, is looking for a large market growth opportunity from this condition. On the other hand, there are several challenges faced by Triple Nexguard Indonesia in dealing with black swan conditions and intense competition, such as product allocation and priority from global market supply, inability to produce locally with acceptable time-to-market. From the research, it is concluded that Triple Nexguard is positioned as the highest protective mask that provides quality assurance with advanced quality screening and strong brand equity with international medical organization patents, with the main target market of people who are very worried and worried about their masks. behavior of the wearer during a pandemic situation. According to this research, the Triple Nexguard Indonesia digital marketing strategy project stream is divided into two major activities that can be carried out in parallel. The first activity is a content marketing strategy that emphasizes strengthening product information content to build brand awareness. Then, the e-commerce strategy focuses on transactional processes. Both strategies stem from consumer behavior that can influence customer paths and journeys.

Pengaruh kualitas pelayanan, persepsi harga, dan lokasi terhadap keputusan menginap di hotel POP Kelapa Gading Hastoko, Yosafat Puji; Stevany, Stevany
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 effect of service quality, price perception, and location on purchasing decisions. The population in this study are customers who stay at Pop Hotel Kelapa Gading. The sampling technique used accidental sampling as many as 100 respondents. The data collection method used a questionnaire distributed to respondents and this analysis used multiple linear regression. The results showed that the service quality variable had an effect of 34.1% on purchasing decisions, the price perception variable had an effect of 49.8% on purchasing decisions, the location variable had an effect of 47.8% on purchasing decisions and from the results of this analysis it can be concluded that the quality service, perception of price and location affect purchasing decisions at Pop! Hotel Kelapa Gading either partially or simultaneously. This means that the independent variables consisting of service quality, price perception, and location simultaneously are 61.1% of purchasing decisions. While the remaining 38.9% is a variable others not listed in the research model.

Pengaruh kredibilitas merek terhadap word of mouth melalui customer satisfaction dan customer loyalty pada Mirota Kampus Yogyakarta Syarkani, Yofi; Cakranegara, Pandu Adi; Ronaldo, Reza; Ahmaddien, Iskandar
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 development of the retail business has become very competitive due to offline and online competition. Business owners must provide the best service to customers because the dynamic behavior of customers encourages them to try other brands if their needs are not met. Because the number of competitors continues to increase and companies must have a good positioning and power to retain their customers and provide a positive word of mouth. The purpose of this study was to determine the effect of Brand Credibility on Word of Mouth through Customers and Customer Loyalty as Intervening at Mirota, Yogyakarta Campus. The design of this research is a causal study using hypotheses. The sampling technique used in this research is non-probability purposive sampling. The analysis technique uses Partial Least Square (PLS) - Structural Equation Modeling (SEM). Respondents were taken from 230 customers of Mirota Yogyakarta Campus in Yogyakarta with certain characteristics. The results show that Customer and Customer Loyalty is an intervention between Word of Mouth Brand Credibility, there is an effect of Brand Credibility on Customer goals and Customer Loyalty, there is an influence of Customer and Customer Loyalty on Word of Mouth, and there is an influence of Customer and Customer Loyalty on Word of Mouth. . Other results show that there is an influence of Customers on Customer Loyalty.

Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Mardiana A, Lilis; Hartono, Hartono
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 effect of Behavioral Attitudes, Subjective Norms, Perceived Behavioral Controls on managers' intentions in committing fraudulent financial statement presentations. Specifically, this study aims to investigate the effect of managers' attitudes, subjective norms, perceived behavioral control on managers' intentions in committing fraudulent financial statement presentations, moderated by locus of control within Banks in Indonesia. This study uses quantitative methods. The subjects of this research are managers or heads of sections who work at Bank Bank Indonesia. Respondent samples were taken from 50 conventional and Islamic banks in the city of Semarang. The results showed that there was an influence of attitude towards behavior, perceived behavioral control, on managers' intentions in fraudulent financial statement presentations. On the other hand, the subjective norm variable has no effect on managers' intentions in fraudulent financial statement presentations. Based on the results of data processing, it was found that there was no influence of the locus of control variable on the manager's intention in fraudulent financial statement presentation. Overall, it was found that locus of control moderated the influence of behavioral attitudes, subjective norms, and perceived behavioral control on managers' intentions in fraudulent financial statement presentations.

Influence of distribution of zakat, Infaq And Shadaqah (ZIS), inflation and human capital on economic growth in Indonesia 2002-2021 Suhendar, Megayana Indritia; Setyowat, Eni; Rosyadi, Imron
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

Economic growth is one of the standards used to be able to see the success of economic development in a country. Indonesia, as a developing country, is actively carrying out development in a planned and gradual manner, without neglecting efforts for equity and stability. National development seeks to achieve high economic growth. Which in the end allows the realization of an increase in the standard of living and welfare of all people. In other words, a country that experiences high economic growth will be able to have a high effect on other fields, because when a country experiences economic growth, the national income of a country will be boosted up so that it can be allocated for financing economic infrastructure development. This study aims to determine the effect of zakat, infaq and shadaqah (ZIS), inflation and human capital on economic growth. This study uses time series data through data obtained at BPS from 2002-2021 as many as 20 samples with multiple linear regression method with SPSS. The results show that simultaneously zakat, infaq and shadaqah (ZIS), inflation and human capital have an effect on economic growth. Partially zakat, infaq and shadaqah (ZIS) and human capital have an effect on economic growth. Meanwhile, inflation has no effect on economic growth.

Analisa model utaut (unified theory of acceptance and use of technology) dalam peningkatan penggunaan layanan transaksi digital Bank Mandiri pada masa pandemi covid-19 Usman, Teuku Ali
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 journal aims to explain the research on increasing users of digital banking transaction services, namely Mandiri Online / New Livin by Mandiri during the COVID-19 pandemic using the Unified Theory of Acceptance and Usage of Technology (UTAUT) model and quantitative research methods with surveys conducted to 300 respondents in the West Jakarta Trade Cluster area. The results of the research are in the form of identifying factors that have a positive correlation with increasing the use of Mandiri Online / New Livin during the COVID-19 pandemic so that they can be used as guidelines for taking

Antecedents of organizational citizenship behavior nurse type c hospital Surabaya Wibowo, Teguh Setiawan
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 OCB antecedents of type C hospital nurses in Surabaya. This research uses quantitative research with a case study approach. Data analysis techniques in this study used validity, reliability, classical assumption and hypothesis testing. Based on the results of data analysis and discussion, it can be seen that the OCB antecedent of Type C Hospital nurses in the city of Surabaya is influenced by several factors, including the Thriving Workplace variable and the Person-Organizational Fit variable that does not have a significant influence on the Organizational Citizenship Behavior of Type C Hospital nurses in the city. Surabaya. Meanwhile, Organizational Commitment variable has a positive and significant influence on Organizational Citizenship Behavior. The addition of the Job Embededness variable has an effect, so that the three variables of Thriving Workplace, Person-organization Fit, and Organizational Commitment have a positive and significant influence on the Organizational Citizenship Behavior of Type C Hospital nurses in the city of Surabaya. While the intervening variable represented by Job Embededness also has a positive and significant influence on Organizational Citizenship Behavior of Type C Hospital nurses in the city of Surabaya.

The effect of brand communication and brand image on brand loyalty through brand trust on good day drink products in Surabaya Ellitan, Lena; Pradana, Septiano Bintang
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 this era, companies are competing to be the best in the business they are in, including the beverage business. Especially now that there are more and more consumer needs and desires to fulfill their satisfaction, one of which is the coffee beverage business. In the coffee beverage business, which is currently growing very rapidly in Indonesia, it has demanded that companies be able to be the best and want to always maintain their existence, one of which is by improving the quality of taste and making it easier for consumers to consume coffee. and is seen as the most practical and preferred drowsiness reliever by all circles. This study aims to analyze the effect of brand communication and brand image on brand loyalty through brand trust in Good Day beverage products in Surabaya. The object of this research is consumers who have ever drank Good Day beverage products in Surabaya. The research sample used in this study was 150 samples with purposive sampling technique. The data used is primary data obtained by distributing questionnaires to consumers who have used Good Day beverage products in Surabaya via google form. The data analysis technique used is SEM with the help of PLS. The results show that brand communication is significant positive for brand image, significant positive brand communication is on brand trust, brand image is significant positive for brand trust, brand trust is significant positive for brand loyalty.

Kepuasan kerja pemoderasi kompensasi terhadap kinerja pegawai Rahim, Muhammad Zaki Fauzi Rahman; Nursyamsi, Idayanti; Hakim, Wardhani
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 effect of compensation on employee performance with job satisfaction as an intervening variable. This study uses a quantitative approach, the population of this study were employees of PT. Lintas Antar Nusa Makassar amounted 100 people. Sampling was carried out using a saturated sample technique which all the population was sampled. The research was conducted at PT. Lintas Antar Nusa Makassar, which is a company engaged in the export of fishery products. Data was collected using by survey method on 100 respondents. The results showed that compensation with indicators of salary, benefits, social benefits and career rewards had a significant effect on job satisfaction, employee job satisfaction includes indicators of working conditions, job security, communication, supervision, and co-workers have a significant and positive effect on employee performance. In the other side, compensation has a significant effect on employee performance if moderated by job satisfaction.

Tren onsumsi kopi robusta pada tingkat usia di OKU Selatan Sebagustionnes, Angga; Oktarina, Yetty; Permatasari, Fifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Coffee consumption in Indonesia is ranked number 1 in Southeast Asia, reaching 294,000 tons in 2019, increaase 13.9% compared to the previous year. This increase in consumption is in line to the increase in Indonesian coffee production at the end of 2019. The increase in consumption is supported by the development of new coffee shops that have opened hundreds of branches expansively with the concept of coffee to go- shop at affordable prices, thus creating a new trend among young people. The rapid growth of coffee shops in big cities, makes coffee is widely known to almost everyone regardless of age (Prakosa 2019). In South Ogan Komering Ulu (OKU) Regency, the tradition of drinking coffee has also become a hereditary culture. The geographical location of Ogan Komering Ulu Regency, which is one of the coffee-producing areas in South Sumatra, is also a driving force for people in this area to consume coffee. This study aims to review the productivity of Robusta coffee in South OKU and the level of household consumption of Robusta coffee in South OKU. This research was using time series data and analyzed using Ordinary Least Square (OLS). Based on the research conducted, it was found that the productivity level of Robusta Coffee South OKU Regency tends to decrease from year to year which is influenced by several natural factors, cultivation patterns and the availability of supporting facilities at the farmer level. However, coffee production has increased in line with the high level of consumption as well as trends and innovations in coffee offerings. Consumption and sales of coffee are highest among consumers who are in the age range of 15-19 years and the consumption tend to decline in the older age range.

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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

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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