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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 marketing strategy for PT. Harmony land group in facing off uncertainty period Muhammad, Fithor
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

In the fourth year of PT. Harmony Land Group growth, an unexpected big disaster is coming, Pandemic Covid 19. The property business is greatly affected, people are afraid to leave house, even less to buy a house. After struggling to survive in a pandemic situation without firing any employees, Harmony Land started looking for the next opportunity. One big issue that Harmony Land wants to solve is increasing the act per ask at A5 costumer journey. This research is to analyst internal and external business condition of PT Harmony Land Group; To understanding customers’ need by doing customer behavior research. To propose strategy to increase conversion rate act per ask. This research employed quantitative and qualitative method or mix method. In addition, the researcher also applied AFI framework. Based on the result it can be concluded that housing Market is high competition, but because of the demand always grow while supplier is cannot be renewable make housing business is very prospective. Pandemic Covid make customer that should be buy house in 2020 until 2022 pending their purchase, so after pandemic end, there will be boom demand, because customer which pending their purchase will buy and new customer still will buy.

Pengaruh current ratio (CR) dan return on equity (ROE) terhadap harga saham Syafira, Erika Anggita; Hendayana, Yana
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

The purpose of this study was to analyze the effect of Current Ratio (CR) and Return on Equity (ROE) on Stock Prices on construction subsector companies listed on the Indonesia Stock Exchange (IDX) 2014-2019. The research method used is descriptive verification method. The study population consists 19 companies with a total sample of 12 companies selected using purposive sampling technique. This study uses panel data regression that is processed with Eviews 9 to determine the influence of each independent variable on stock prices. The results showed together that Current Ratio (CR) and Return on Equity (ROE) had a linier relationship with the Stock Price. Partially the results of the study indicate that Return on Equity (ROE) affects the Stock Price. While Current Ratio (CR) don’t have effect on stock prices.

The Role of Leadership and Motivation in Mediating the influence of the Work Environment on the Performance of Banking Employees during the Covid-19 pandemic Pasagi, Yunior; Mulyanti, Rita Yuni; Herningsih, Herningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the role of leadership and motivation in mediating the influence of the work environment on the performance of employees of PT. Bank Mandiri Sorong branch during the covid 19 pandemic. The population in this study were all employees of Bank Madiri Sorong branch with saturated sampling technique. The method of analysis in this research is Structural Equation Modeling (SEM) based on Variance Based or known as Partial Least Square (PLS-SEM) using Smart PLS v3.3.3 software. Findings. The results showed that the work environment did not directly affect the performance of the employees of Bank Mandiri Sorong Branch. Leadership and motivation can mediate the influence of the work environment on the performance of employees of Bank Mandiri Sorong Branch. The results of this study can be information for the manager of the Sorong branch of Bank Mandiri that to improve the performance of their employees during the covid-19 pandemic, they cannot rely on the work environment alone, but must also be supported by respectful leadership and motivation in the form of health insurance.

Pengaruh pelatihan, kompensasi, dan kepemimpinan terhadap kepuasan kinerja karyawan di PT PYI Esa Pertiwi , Dini; Pratminingsih , SA.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of training, compensation, and leadership on employee performance at PT. PYI partially and simultaneously. This research was conducted with quantitative methods, with the method of selecting samples using simple random sampling. The number of samples in this study were 108 respondents. The data obtained were then processed using multiple linear regression analysis. The results showed that the variables of training, compensation, and leadership had a significant effect on employee performance, either partially or simultaneously. The implication that can be drawn from this research is that companies can improve the performance of their employees by increasing training, providing compensation, and making adjustments to their leadership style.

Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia Farida, Ajeng Luthfiyatul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to examine and analyze financial performance as proxied by ROA (Return on Assets) and ROE (Return on Equity) with the influence of Corporate Social Responsibility (CSR) variables, the board of directors, and Sustainable Development Goals (SDGs) as intervention variable. The sample selection method uses a purposive sampling method that uses several criteria with the object of research being companies listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2018-2020. Where the results of the data obtained amounted to 52 data obtained from secondary data. Data analysis used path analysis with Normality Test, Hypothesis Testing which was processed with SPSS Version 22 for windows. The results showed that: (1) Corporate Social Responsibility (CSR) had a significant positive effect on the Sustainable Development Goals (SDGs); (2) The board of directors has no significant effect on the Sustainable Development Goals (SDGs); (3) Sustainable Development Goals (SDGs) have a significant positive effect on financial performance; (4) Corporate Social Responsibility (CSR) has a significant positive effect on financial performance; and (5) the board of directors has no significant effect on financial performance.

Proposed marketing strategy to increase the revenue of a management consulting firms Arauna, Radita Sonixtus; Aditya Wibowo , Satya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The lack of execution guidelines is not the only problem faced by the consulting firms. They have other challenges to consult towards broad range of different segment and target, which each and every segment have their own characteristic, challenges, and difficulties. In its 4 years of company establishment, NAS realized that as any other newly developed company, it probably did not have the strong base for sustainable business. In this study, the author uses the AFI framework (Analysis, Formulation, and Implementation) in determining the right strategy to increase the competitiveness of NAS in the market. Primary data earned from quantitative research by spreading questionnaire to respondents and qualitative research by conducting depth interview for respondents to gain deeper insight as well as interview with an internal organization of NAS. Secondary data earned from articles, journals, and company data. The result shows that although NAS revenue has continued to increase since the first of its establishment, after analyzing one of the revenue clusters, it turns out that the largest NAS revenue does not come from consulting activities which are the main service of NAS itself, while market research which is a supporting service from NAS occupies the first position by donating 37 persen average income in the period 2018-2021. An even more surprising figure is that 34 persen of the average NAS revenue comes from service provider activities that are not part of the NAS core services and only acts as a single, unsustainable service activity.

Pengaruh Ukuran Perusahaan, Profitablitas Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility Disclosure Hidayat, Muhammad Fery
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to re-calculate empirically the effect of Company Size, Profitability and Environmental Performance on Corporate Social Responsibility Disclosures in mining companies in Indonesia. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2018. The sample selection method uses a purposive sampling technique based on certain criteria. The total number of companies used in this study were 30 companies, the data used were secondary data in the form of company annual reports. The data analysis technique used is linear regression analysis with the result that Company Size, Profitability and Environmental Performance have no effect on Corporate Social Responsibility Disclosure.

Pengaruh profitabilitas dan likuiditas terhadap modal kerja Nurilman Muhammad , Fadhil; Hendayana, Yana
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

This study intends to identify and analyze the effect of profitability and liquidity ratios on working capital in food and beverage companies for the 2016-2019 period. This research has a population of 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and the results were 8 companies that matched the sample criteria. In processing research data, the SPSS 20 Software program was used. The test results showed that profitability partially had no effect on the working capital of food and beverage companies for the period 2016 – 2019 which was based on the discovery of t-count (-2.215) < t-table (2.042) and significance in the t-test of 0.035 < 0.05. Liquidity partially affects the working capital of food and beverage companies for the period 2016 – 2019 which is based on the discovery of t-counts (2.122) < t-table (2.042) and significance in the t-test of 0.042 < 0.05. Simultaneously, profitability and liquidity did not have a significant effect on working capital in food and beverage companies for the period 2016 – 2019 based on the discovery of an f-calculated value (2,863) which was below the f-table (3.32). Through this research, it is hoped that it will be able to contribute thoughts and images to management science and be used as input for companies in determining policies taken for the future.

Proposed marketing strategy for an overseas education consultant in Indonesia Kartika, Allegra Putri; Wibowo, Satya Aditya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

A well-built marketing strategy enables Yes Study Indonesia to establish and sustain its competitive advantage, as well as to compete in fierce competition among other overseas educational consultants in Indonesia. This article aims to analyze the external environment and the internal environment of the business. SWOT analysis was then used to summarize the internal and external analysis and define the company’s strengths, weaknesses, opportunities, and threats. The quantitative research method was conducted with the 163 questionnaire respondents to be analyzed to understand the point of view of potential customers toward studying abroad and the use of overseas educational agencies. Meanwhile, in-depth interviews with the management, staff, past students, and parents were conducted as a qualitative research methodology. There are several external and internal factors that can impact how Yes Study Indonesia can plan a suitable marketing strategy. Starting with the external factors, government support in exposing more opportunities for Indonesian students to study abroad and the trend of distance learning due to the pandemic have presented themselves as opportunities for Yes Study Indonesia. Meanwhile, the easiness of legal requirements and economic downturn possess as challenges for the company.

How to maintain and expand the star wars film franchise in Indonesia Soeharli, Kevin Ardhana; Wibowo, Satya Aditya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The objectives of this research are to find out the primary reasons Indonesian customers watch the movies. To advise a proper marketing strategy for future Star Wars films so the revenue of the film franchise will grow optimally. In other words, to increase the number of Star Wars films audience. To find out the optimal promotional channel for the Star Wars film franchise to expand its customer base in Indonesia. To develop an implementation plan for the proposed marketing strategy. This research used primary and secondary data. The primary data are from quantitative and qualitative research, whereas the secondary data are from various internet sources. The conclusion shows that the future of the Star Wars film franchise is deeply connected and dependent on its fanbase due to the nature of the Star Wars brand embedding nostalgia within its fans, young and old. Time and time again, the fans have been responsible for some of the best marketing ploys in the industry, like Star Wars Day, “May the fourth be with you,” which was organically created by the fans to appreciate and celebrate the Star Wars films. Star Wars fans continue to create demands for Star Wars films and merchandise. They also organically create new fans by spreading their joy and hobby in Star Wars. Indonesian customers watch movies to be entertained but a major reason is so that they are up to date with the current trend.

Page 61 of 143 | Total Record : 1422

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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