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Muhamad Ardi Nupi Hasyim
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
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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The effect of mudharabah financing on the development of MSME in the new normal era Sari, Antin Laila; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4i11.1802

Abstract

MSMEs (Micro Small and Medium Enterprises) are known as one of the sectors which had undergone a decline in line with the COVID-19 pandemic. Capital is known to be an important issue for MSMEs at the time of the pandemic. The fluctuating income also influences the economy. The existence of Islamic financial organizations with various sharia-based financing products now becomes such a good option to be applied. One of the financing products in financing with a mudharabah contract. This study was done on purpose to help determine how the effect of mudharabah financing on the development of MSMEs in the new normal era. This research applies a quantitative approach, and the primary data to make a questionnaire to customers of MSME owners listed at Al Madani sharia cooperative. The analytical method used is the instrument test, classical assumptions, hypothesis testing and the coefficient of determination. Produces that mudharabah financing has a positive effect on the development of MSMEs. Reflected from the test result a calculated value of 5.980> 2.023 and a significance of 0.000<0.05. So, mudharabah financing gives such a positive influence on the development of MSMEs.
Karakteristik komite audit dan kinerja bank: Komparasi syariah dan konvensional Katsirin, Khairul; Syarief, Moch. Edman; Sumiyati, Sumiyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.362 KB) | DOI: 10.32670/fairvalue.v4i11.1803

Abstract

This study intends to analyze the effect of the characteristics of the Audit Committee on the performance of Islamic and conventional comparative banks in Indonesia. This study uses a quantitative approach with comparative methods and Partial analysis of Least Square-Structural Equation Model. The independent variables used include size, women's involvement, financial expertise, independence and number of meetings, while the dependent variable uses return on assets as a projection of bank performance. Data for all variables are obtained from annual reports that have been published on the official website of each bank. The results of the study found that the involvement of women and financial expertise had an effect on the performance of Islamic banks and independence and the number of meetings had an effect on the performance of conventional banks.
Optimalisasi literasi halal pelaku UMKM terhadap penggunaan jasa keuangan syariah di Kota Tebing Tinggi Cynthiasari, Vina; Yafiz, Muhammad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.958 KB) | DOI: 10.32670/fairvalue.v4i11.1804

Abstract

Halal literacy of MSME actors has not been optimal in encouraging MSME actors to use Islamic financial services. In recent years, the halal industry through the food, finance, clothing, tourism, media and recreation, medicine and cosmetic sectors has experienced rapid development. This study aims to increase the halal literacy of MSME actors towards the use of Islamic financial services in the City of Tebing Tinggi. This research is a research (field research) using a field approach to produce descriptive data. The data comes from interviews and observations of MSME actors who are members of the IPEMI (Indonesian Muslim Entrepreneurs Association) in Tebing Tinggi City as primary data, as well as secondary data obtained from research locations, journals, books, documents, and records related to research. It can be said that the halal literacy of MSME actors still has the food sector, such as raw materials, production processes, and packaging. Although MSME actors have not been able to describe the halal relationship with Islamic financial services, indirectly MSME actors have the awareness to use or are interested in Islamic financial services.
Pengaruh viral marketing dan electronic word of mouth terhadap keputusan pembelian pada pengguna aplikasi shopee Tapparan, Samuel Randy; Allo, Olga Firanda Taruk
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.515 KB) | DOI: 10.32670/fairvalue.v4i11.1805

Abstract

The research problem is how much influence Viral Marketing and Electronic Word Of Mouth have on Purchase Decisions for Shopee Application users. This study aims to determine the effect of Viral Marketing and Electronic Word Of Mouth on Purchase Decisions on Shopee Application Users among Students of the 2018 UKI Toraja Faculty of Economics Class Rantepao. The type of data used is Primary Data obtained from the results of questionnaires from respondents, namely Students of the Faculty of Economics UKI Toraja Class 2018 Rantepao Class as many as 50 respondents and Secondary Data obtained from the data and journals needed in this study. The research method used in this study is Multiple Linear Regression Analysis. The results show that both Viral Marketing and Electronic Word Of Mouth have a Stimulant and Partial effect on purchasing decisions.
Analisis pertumbuhan, efektivitas dan kontribusi penerimaan BUMD terhadap pendapatan asli daerah Kabupaten Bandung Dewi, Laura Evita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.841 KB) | DOI: 10.32670/fairvalue.v4i11.1806

Abstract

Regional Owned Enterprises (BUMD) as a source of Regional Original Income (PAD) for Regional/Provincial/Regency/City Governments which are obtained from the distribution of profits/dividends from capital participation made by local governments to BUMDs. Proceeds from the distribution of profits/dividends from the BUMD will then be used to finance development in the area of the Regional Government. This research was conducted in Bandung Regency with the aim of looking at the growth, effectiveness and contribution given by BUMD to increasing PAD in Bandung Regency in the period 2016 to 2020. The data used is secondary data carried out with technical documentation. CaLK obtained from the Bandung Regency BPKAD. The analysis uses a quantitative approach by using secondary data sources consisting of the budget and the realization of PAD originating from BUMD and PAD Bandung Regency. The results show that in the last five years the growth of BUMD revenue has fluctuated an average of 7.94%, the effectiveness level of BUMD revenue is on average 102.89% or very effective, however, the contribution of BUMD revenue to PAD is on average 0 , 63% or very less.
Analisis swot untuk menentukan strategi bersaing saat masa pandemi covid-19 pada rumah sakit islam surabaya Elvana, Yesia; Hariyati, Hariyati; Setianto, Budhi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.687 KB) | DOI: 10.32670/fairvalue.v4i11.1807

Abstract

This study has a goal, namely to find out the right competitive strategy using SWOT analysis at the Surabaya Islamic Hospital so that its business can be even better, able to attract interest and give trust to the public regarding the health services it has, can measure and determine the right management at the Surabaya Islamic Hospital so that it can encourage business progress in the face of increasingly fierce competition even during the Covid-19 pandemic. The type of research used is descriptive qualitative. The data analysis technique in this research is SWOT (Strength, Weakness, Opportunity, Threat) analysis. The results of the study showed that in the Internal Factors Analysis Summary (IFAS) the total score for the strength factor was 5.89, and the weakness was 2.47, then in the External Factors Analysis Summary (EFAS) the total score for the opportunity was 4.46, and the threat was 4. ,20. From these results, the SWOT diagram at the Surabaya Islamic Hospital is in quadrant I (one), namely the aggressive and supportive strategy using the SO (Strength-Opportunity) strategy.
Pengaruh corporate governance terhadap kinerja keuangan perusahaan manufaktur sektor food and beverage yang terdaftar di BEI tahun 2018-2020 Nanda Safitri, Dea; Hariyati, Hariyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.802 KB) | DOI: 10.32670/fairvalue.v4i11.1808

Abstract

This research has purpose to evaluate the Influence of GC to Financial Performance of Food Sector And Baverage stock exchange in 2018-2020. There are two variables used, they are (1) Independent Variable, consist of : Independent Commissioner (X1), Board of Director (X2), Managerial Ownership (X3). (2) Dependence Variableis : Financial Performancewhich is wessured with Return On Assets (ROA) (Y). This study uses a quantitative method and data analysis technique is used : (1) Description of Statistic analysis, (2) Classical Assumption Test ( Auto Correlation, Normality, Heterocedarticity, and Multicolliniearity) and (3) Hypothesis Testing ( Test of T and Test of F). The result of researching shows that simultaneously of independence commissioner variable, board of director, and managerial ownership overally or simultaneously have influence tp financial performance which is registered in BEI period 2018-2020.
Analisis pengaruh kebijakan investasi dan pembiayaan modal kerja terhadap profitabilitas perusahaan sub sektor kosmetik dan peralatan rumah tangga di Indonesia periode 2014-2019 Dewi, Endah; Maharani, Maharani
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.333 KB) | DOI: 10.32670/fairvalue.v4i10.1811

Abstract

Maximizing company profitability has become a financial metric to see potential profits. This study aims to examine the effect of Aggressive Investment Policy (AIP) and Aggressive Financial Policy (AFP) on the company's profitability as measured by the Return on Asset Ratio (ROA). The sample of this study has 5 companies in the Cosmetics and Household Appliances Sector in Indonesia with the criteria of having short-term debt and current assets during the 2014-2019 period. With the classical assumption test technique and multiple linear regression test through SPSS 24, which shows the final result of the H1 study is accepted, it states that AIP and AFP have a significant or simultaneous effect on ROA.
The determinants of smes’ firm performance in lampung province, indonesia Jayanagara, Oscar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.826 KB) | DOI: 10.32670/fairvalue.v4i11.1815

Abstract

This study aims to study the influence of the Strategic Orientation of Entrepreneurship and Organizational Culture on Innovation, and its implications for the performance of Micro, Small and Medium Enterprises. This research is a conclusive research conducted through data collection using descriptive and causality surveys. This research was conducted with a sample of 420 micro, small and medium enterprises in Lampung Province, Indonesia. The results of this study are the Effect of Mediation on Innovation Increasing the Effect of Entrepreneurship Strategic Orientation and Organizational Culture on the Performance of Small and Medium Enterprises. The results of this study generally have an influence on the Strategic Orientation of Entrepreneurship and Organizational Culture on the Performance of SMEs. The seven hypotheses proposed in this study are all acceptable. Organizational Culture as an independent variable has the strongest influence on SME Innovation and Performance. This dissertation also provides a discussion of the findings and limitations, theoretical and practical contributions, theoretical and managerial implications of research, and suggestions for future research.
Peran moderasi good corporate governance pada hubungan corporate social responsibility dengan nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Susanti, Novita Dwi; Handayani, Susi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.872 KB) | DOI: 10.32670/fairvalue.v4i11.1816

Abstract

This purpose of this study to examine and analyze the moderating role of good corporate governance in the relationship between corporate social responsibility and the value of mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The method in this study uses quantitative methods with secondary data obtained from www.idx.co.id and the official website of the sample company website. The independent variable of this research uses corporate social responsibility disclosure. The dependent variable used is the firm value proxied by Tobins q. the moderating variable is good corporate governance in the form of an independent board of commissioners. The analytical method used is Moderated Regression Analysis (MRA). The results showed that CSR had a significant effect on firm value and good corporate governance had a significant effect on the relationship between CSR and firm value.

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