cover
Article Per Year (5 Year)
All
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
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
 93   94   95   96   97 
High workload and its application to employee loyalty in indonesian start-up companies Fahad, Muhammad; Hapsari, Ayuningtyas Yuli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (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.v4iSpesial Issue 4.2385

Abstract

A company's workforce is one of the most important factors that any company must consider. Human resources are basically in the form of people employed by a company as planners and implementers of all activities and activities carried out by the company with a specific purpose. Good human resources management is required to manage human resources in the company and to ensure that the skills and potential of each human resource are maximized. HR Management is responsible for handling various HR-related matters and works closely with management to further develop the company. The job of personnel management is to create a comfortable working environment by presenting a workload that matches the abilities of each employee. These aspects are intended to increase the loyalty of the company's employees. The purpose of this survey was to determine respondents' responses regarding workload, work environment, and employee retention on PLABS.ID and to determine whether workload and work environment are a factor in employee retention on PLABS.ID. to find out how it affects The research methods used are descriptive and verification methods. The samples used in this survey are all her PLABS.ID employees. Data processing is performed by multiple linear regression, coefficient of determination analysis, and hypothesis testing. The survey results show that there is a significant impact of workload on the employee retention rate of PLABS.ID and work environment the on employee retention rate of PLABS.ID, and both workload and work environment have a significant impact at the same time. It can be said that About employee retention PLABS.ID
Pengaruh stres kerja terhadap kinerja pada tenaga kesehatan dimasa pandemi Covid-19 Djamaluddin , Nurul Maycfani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2388

Abstract

Job stress is the tension experienced by employees because of an imbalance between job demands and the ability of employees to complete their work. So this study aims to determine the effect of work stress on the performance of health workers during the COVID-19 pandemic. The hypothesis in this study is that, first, work stress does not affect the performance of health workers during the COVID-19 pandemic and, second, work stress affects the performance of health workers during the COVID-19 pandemic. The method in this study uses quantitative research methods. The subjects in this study were 44 health workers who work in hospitals that treat COVID-19 patients. The measuring instrument used is the Likert scale. The results of this study show that work stress on health workers during the COVID-19 pandemic has a positive and significant effect on the performance of health workers, meaning that the performance of health workers tends to increase, which results in stress at work during the COVID-19 pandemic, so that the relationship between work stress and performance, whether it is strong, moderate, or low, there will still be a significant effect.
Determinan struktur modal pada perusahaan di Bursa Efek Indonesia yang terdaftar di LQ45 Muhani, Muhani; Ferliany, Anissha; Setyawati, Irma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2396

Abstract

The purpose of this study was to identify and analyze the determinants of capital structure in industries on the Indonesia Stock Exchange and listed on LQ 45. This research uses a quantitative approach using panel data. The sampling method is purposive sampling. This research uses secondary data originating from industrial financial reports published for the 2017-2019 period. The results show that the asset structure proxied by the Fixed Asset Ratio has a positive and significant impact on capital as proxied by the Debt to Equity Ratio, sales developments are proxied by the Debt to Equity Ratio. Sales growth and company size as proxied by Ln Total Assets have a positive and insignificant effect on capital structure.
Pengaruh struktur utang, ukuran perusahaan, dan profitabilitas terhadap kualitas laba Veronica, Veronica; Syahzuni, Barlia Annis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2405

Abstract

This study aims to analyze and determine the effect of debt structure, firm size and profitability on earnings quality. This study uses a quantitative method. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies. Based on the purposive sampling technique, a sample of 20 companies was obtained with the criteria of food and beverage companies that generated positive profits during 2018-2021 so that the research sample obtained was 80 samples. The data in this study were taken through the official website of each company or through the official website of the Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression. The results of the study show that: (1) debt structure, firm size and profitability show a simultaneous effect on earnings quality, (2) debt structure has a negative effect on earnings quality, (3) firm size has a positive effect on earnings quality, and (4) Profitability has a positive effect on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. Simultaneously DER, Ln Total Assets and NPM affect earnings quality in the food and beverage sector in 2018-2021.
Pengaruh integrated marketing communication terhadap brand equity PT Nufarm Indonesia di Belu Dinni, Zuiyina Ayu; Zuliestiana, Dinda Amanda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2407

Abstract

Indonesia is an agricultural country with the highest absorption of agricultural labor compared to the working population. The high level of agriculture in Indonesia, coupled with the demand for pesticides, is indicated by the value of the world agricultural chemical market from 2018 to 2020 which continues to increase and is predicted to continue to increase until 2025. Currently, more and more pesticide products are registered in Indonesia. PT Nufarm Indonesia has carried out its integrated marketing communication (promotion mix) since 2011 in Belu, NTT to build brand equity in the midst of competition. This study aims to determine how much influence PT Nufarm Indonesia's integrated marketing communication has in building its brand equity. The method used in this research is quantitative with a questionnaire as a tool to collect data on 100 respondents. The criteria for respondents are Nufarm fostered farmers in Belu, NTT who have used Nufarm Indonesia products more than once. The data obtained will be analyzed using Structural Equation Models (SEM) with Smartpls software. The findings of this study are that there is a significant effect of each dimension of integrated marketing communication on all dimensions of brand equity.
Pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Pada Periode 2017-2021 Tjua, Stefanie Monika; Masdjojo, Gregorius N.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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.v5i2.2410

Abstract

The purpose of this study is to determine the effect of applying the principles of Good Corporate Governance on the financial performance of banking companies listed on the Indonesian stock exchange for the 2017-2021 period. This study uses quantitative methods with secondary data, namely in the form of company annual reports obtained from www.idx.co.id and the company's official website. The independent variable in this study is Good Corporate Governance which is focused on four aspects, namely the Independent Board of Commissioners, the Audit Committee, Institutional Ownership, and Company Size. The dependent variable used is the financial performance of banking companies as proxied by Return On Assets (ROA). The sample was selected using the purposive sampling method with a total of 100 samples and processed using panel data regression. The results showed that the Independent Board of Commissioners and Institutional Ownership had no effect on the Financial Performance of Banking Companies, while the Audit Committee and Company Size had a significant effect on the Financial Performance of Banking Companies. While the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Company Size together have a significant effect on the Financial Performance of Banking Companies.
Analisis pengaruh promosi dan kualitas pelayanan terhadap kepuasan pelanggan pada objek wisata puncak gundaling di Kabupaten Karo Milala , Bryan Joriko S; Fakhri, Mahendra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2417

Abstract

Gundaling Peak is a tourist attraction located in the Karo highlands. To increase the number of visitors, customer satisfaction must be considered and improved, several variables that can affect customer satisfaction include promotion and service quality. This study aims to analyze the impact of promotion and service quality on customer satisfaction who visit the Puncak Gundaling tourist attraction. The method used in this research is a descriptive quantitative research method and the sampling technique is non-probability sampling with a total of 100 respondents. Data collection techniques are questionnaires and library data collection. The conclusion of this study is that promotion and service quality affect visitor satisfaction with a percentage of 65.77% and the remaining 34.23 is influenced by other variables not examined in this study.
Pengaruh Eco-Label terhadap Green Purchase Sabilla, Rilla Umaya; Hendayani, Ratih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2418

Abstract

Environmental awareness is a must for everyone because environmental conditions will affect human life in the present and in the future. The purpose of this study was to determine the effect of the eco-label on green purchases through the mediating role of product attributes and environmental awareness. This research is a quantitative study. The data analysis technique in this study used SEM-PLS on SmartPLS 3.2.9 software with model measurements and hypothesis testing using the bootstrapping technique. Based on the results of data analysis, this study found that eco-label has a positive and significant effect on environmental attitudes, product attributes, and green purchases, but has no positive and significant effect on environmental concerns. Product attributes have a positive and significant effect on environmental attitudes but do not have a positive and significant effect on environmental concerns. Environmental attitudes have a positive and significant effect on environmental concerns. Environmental attitudes and environmental concerns have a positive and significant effect on green purchases. This research provides new insights and suggestions for environmentally friendly products or companies, which are based on the results of data analysis to apply environmentally friendly product labeling (eco-labels) and provide education regarding green products and environmentally friendly labels.
Analisis pengaruh Literasi Keuangan, Inklusi Keuangan, dan Financial Technology terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) di Kota Bandung Fadilah, Inne; Rahman, Sulaeman; Anwar, Mokhamad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2419

Abstract

The important role of micro, small and medium enterprises (MSMEs) in the national economy can be seen from their contribution to Indonesia's Gross Domestic Product (GDP). The increase in the number of MSME actors still leaves several problems, including MSME actors in Indonesia still having performance problems. This study aims to examine the effects of financial literacy, financial inclusion, and financial technology on the performance of micro, small, and medium enterprises (MSMEs) in the city of Bandung. This research uses quantitative methods and is processed using the SmartPLS 3.0 analysis tool. The population in this study were all MSMEs registered in the cooperatives and MSMEs in Bandung City. The sampling technique used is purposive sampling. The number of samples in this study was 120 SMEs in the city of Bandung. The results of this study indicate that financial literacy, financial inclusion, and financial technology have a positive and significant impact on the performance of MSMEs in the city of Bandung.
Pengaruh green supply chain management terhadap performa ekonomi dan organisasi pada UMKM industri makanan di Wonosobo Jawa Tengah Chalarhena, Novinda; Hendayani, Ratih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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.v5i3.2420

Abstract

MSME production activities contribute significantly to environmental pollution due to the limited knowledge and use of the latest technology on health and environmental impacts. The implementation of green supply chain management will bring drastic changes in supply chain processes. The costs incurred will increase, including the costs of inventory, production, and transportation. This study aims to analyze the relationship of three different levels of variables from the implementation of green supply chain management. This study uses quantitative methods with multivariate analysis methods. Data processing is assisted using smartPLS software. Data were collected by distributing 100 online and offline questionnaires to respondents and using a Likert scale measurement scale. Institutional pressure has a significant effect on external green collaboration and internal green practices. Leadership has a positive effect on internal green practices, but has no relationship with external green collaboration. External factors have no significant effect on economic and organizational performance. However, internal factors have a significant effect on economic and organizational performance. This research helps food SMEs to make decisions in formulating strategies and provides knowledge on the application of green supply chain management from various organizational perspectives.

Page 95 of 143 | Total Record : 1422

 93   94   95   96   97 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Inpress Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. Spesial Issue 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2018) More Issue