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Contact Name
Uswatun Hasanah
Contact Email
value.jurnalilmiah@gmail.com
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+6285262333783
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value.jurnalilmiah@gmail.com
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FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) Jalan Gatot Subroto,/ Jl. Rasmi no 28 Sei Sikambing C. II, Medan Helvetia, Kota Medan, Sumatera Utara 20123 E-mail : value.jurnalilmiah@gmail.com / web site : https://journal.utnd.ac.id/index.php/value
Location
Kota medan,
Sumatera utara
INDONESIA
VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
ISSN : -     EISSN : 27236951     DOI : https://doi.org/10.36490/value.v1i1.92
VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business management, Financial management, management investment, Taxation , Zakat accounting, public sector accounting, management accounting, auditing, ethics and professionalism, corporate finance, accounting education, capital markets, sharia and conventional banking, information systems, and sustainable reporting
Articles 122 Documents
EFEKTIVITAS PENERAPAN E-LEARNING SELAMA PANDEMI COVID - 19 evalina pakpahan
VALUE Vol 1 No 2 (2021): Oktober- Maret
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.157

Abstract

E-learning exists as a medium for distance learning. The Covid-19 pandemic creates conditions for reducing social interaction or maintaining a distance so that knowledge cannot do face-to-face. This study's results include the level of effectiveness in e-learning in the faculty of economics and business at Tjut Nyak Dhien University in the moderate category indicated by an answer index of 65.22. The discussion forum is not used correctly, and it is shown that 79 per cent of students answered disagree with the questionnaire statement. Students tend to like face-to-face lectures, as indicated by the student's answer that 59 per cent disagreed with the use of e-learning in the following semester.
EFEKTIVITAS PEMBELAJARAN DARING PADA MASA PANDEMI COVID-19: Ahmad Yudhira
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.177

Abstract

One of the solutions for the world of education during the Covid-19 era is learning through online media. Through this medium, the spread of the Covid-19 virus is expected to be minimized. This study aims to determine differences in learning outcomes using offline learning methods and online learning methods in introductory accounting courses, as well as the effectiveness of online learning. This type of research is quasi-experimental. The method used is the comparative method, which is to compare the learning outcomes of introductory accounting courses before the pandemic (Offline) and during the Covid-19 pandemic (Online). The statistical test was changed to the Mann Whitney U test because it did not pass the Independent sample t-Test test. The results of this study are that there are differences between offline learning methods and online learning methods in the learning outcomes of the Introduction to Accounting course.
PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN UNDERWARE GT MAN PADA PT RICKY PUTRA GLOBALINDO TBK Monalisa Rosana Hutapea; Awaludin awaludin; rosniwaty Br Bangun; Mella Yunita
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.179

Abstract

In this era of pandemic and economic crisis, companies must be smart in marketing their products. Tight competition forces companies to innovate and minimize operational costs in order to remain afloat. This research is a descriptive study where the sample in this study was 79 people who were taken by random sampling using a questionnaire, with data analysis techniques including data quality tests, classical assumption tests, multiple regression tests, and hypothesis testing. The results of this study indicate that brand image partially does not have a significant effect on purchasing decisions, this is probably caused by a shift in people's thinking patterns that prioritize quality over brands amid weakening economic conditions this year, while product quality partially has a significant effect on purchase satisfaction. However, Simultaneously Brand image and product quality have a significant effect on purchasing decisions.
BISNIS DALAM PERSPEKTIF UNDANG-UNDANG No.33 TAHUN 2014 Mospa Darma; elyani elyani
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.180

Abstract

In the business world, in meeting the needs of producers where producers must race, which has become a benchmark for the economic doctrine where supply depends on demand and demand is based on the interests of society, but all market needs are determined by demand. regulations imposed by manufacturers and governments. get around the market formula for satisfaction, hygiene, health with the maximum content contained in halal products. Legislation implemented by the Government with reference to Law number 33 of 2014 provides limits on legal certainty for consumers.
EVALUASI STRATEGI PEMASARAN PADA MASA PANDEMI COVID19 harry ramadhan; endah widati; ibnu fiqhan muslim
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.182

Abstract

Competition in the restaurant and cafe industry at this time is very tight and competitive. This is marked by the growing number of new competitors in the world of Resto and Cafe. The restaurant and cafe industry as one of the food and beverage supply sectors that can support national and regional economic development. In Depok, there are 170 restaurants and cafes operating. The purpose of this study was to find out how the results of the implementation of Marketing Strategy During the Covid19 Pandemic at Like No Other Cafe Depok. The research method used is descriptive qualitative method. Using interviews, questionnaires and observations to related parties as data collection techniques. Thus, the data analysis techniques used were VRIO and PESTLE analysis to analyze the business environment, profitability analysis to evaluate the results of the implementation of the marketing mix program used and descriptive analysis to analyze planning, implementation and marketing strategy activities. The results showed that the strategy implemented by Like No Other Cafe during the Covid19 pandemic was considered effective so that Like No Other Cafe was still able to survive and generate income even though the income was only 50% of normal conditions.
PENGARUH PRICE DISCOUNT TERHADAP IMPULSE BUYING PADA KONSUMEN INDOMARET A Ratna Sari; nurkasanah nurkasanah
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.183

Abstract

Mengetahui pengaruh Price discount terhadap Impulse Buying pada konsumen Indomaret Perumnas Sudiang Kota Makassar merupakan tujuan dari penelitian ini. Penelitian berjenis kuantitatif dengan menggunakan metode regresi linier sederhana dan data dianalisis menggunakan SPSS V 22. Populasi dalam penelitian ini adalah pembeli Indomaret selama berlangsungnya penelitian yang berjumlah 1.330 pembeli dengan jumlah sampel 93 orang. Teknik sampling jenuh merupakan teknik yang digunakan untuk mengambil sampel pada penelitian ini. Terdapat pengaruh positif dan signifikan antara variabel Price discount terhadap Impulse Buying pada konsumen Indomaret Perumnas Sudiang Makassar, namun termasuk dalam kategori rendah, hal ini dikarenakan penelitian dilakukan pada masa pandemi. Implikasi peningkatan Impulse Buying melalui penerapan strategi price discount marketing perlu dikaji ulang sebelum diterapkan, salah satunya pada saat krisis moneter, pandemi COVID-19, dan hal terkait lainnya.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN ULANG AKSESORIS PAKAIAN DI TOKO MINGKA BANDUNG muhamad priyanto; Tiris Sudrartono
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.184

Abstract

Studi ini memiliki tujuan mengetahui pengaruh dari harga atas keputusan melakukan pembelian ulang aksesoris pakaian dengan menggunakan 3 dimensi Harga yaitu terjangkau atau tidak nya harga, diskon atau potongan harga, cara pembayaran. Populasi penelitian adalah semua pembeli yang pernah membeli di toko mingka bandung pada tahun 2020, dimana populasi nya berjumlah 5,334 pelanggan, sampel dengan menerapkan rumus Slovin yakni 98,15 responden pengisian kuesioner. Lalu dibantu uji statistik dengan SPSS V26. Hasil analisis data, didapatkan 41,99 > ttabel 1,660 sehingga, uji hipotesis variabel X, harga mempunyai pengaruh positif bagi levelminat beli ulang. Atas output SPSS, R square 0,881. Hal ini menunjukan bahwa Minat Beli Ulang aksesoris di Toko Mingka Bandung mampu dipengaruhi oleh harga yang diberikan 85.0% serta 12% sisanya dipengaruhi variabel lain dari penelitian.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK WIPOL DI TENGAH PANDEMI WABAH COVID-19 STUDI KASUS KECAMATAN MEDAN POLONIA juli mandasari; nur'ain harahap; syahraini syahraini
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.185

Abstract

Wabah pandemi memberi dampak pada menurunnya kemampuan ekonomi masyarakat. salah satunya berdampak pada penjualan produk WIPOL. Oleh karena itu, Peneliti termotivasi untuk memahami apakah kualitas produk dan harga berpengaruh terhadap keputusan pembelian produk WIPOL di Kecamatan Medan Polonia. studi memiliki jenis analisa deskriptif kuantitatif, 99 sampel dihitung berpatokan pada rumus slovin. Hasil yang diperoleh yaitu kualitas produk dan harga terhadap keputusan pembelian berpengaruh baik secara terpisah maupun secara bersama. Nilai koefisien determinasi (R2) didapatkan sebesar 70,8%. Dapat dimaknai bahwa kualitas produk dan harga berkontribusi terhadap pengaruh keputusan pembelian masyarakat sebesar 70,8% dan selebihnya dipengaruhi unsur lainnya.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN ULANG ROTI DI PT. STANLI TRIJAYA MANDIRI BANDUNG ahmad ajie mulyana; Tiris Sudrartono
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.187

Abstract

Studi ini bertujuan mengetahui seberapa besar keterkaitan harga terhadap keputusan konsumen memberi ulang roti dengan menggunakan 4 dimensi harga, yakni kesesuaian harga dan kualitas, kompetisi harga, keterjangkauan harga, serta kesesuaian harga dan kuantitas. Populasi penelitian adalah semua pembeli yang pernah membeli roti di PT. Stanli Trijaya Mandiri Bandung pada tahun 2020, jumlah populasi yakni 250 ribu pembeli dan sampel yang telah ditetapkan berdasarkan rumus slovin yakni 100 responden untuk diberikan kuesioner. Kemudian akan dilakukan uji secara statistik dengan SPSS v25 meliputi uji validitas, uji koefisien determinasi, uji koefisien korelasi, serta uji hipotesis. Berdasarkan analisis data, didapatkan thitung 21,047 > ttabel 1.984, maka dari itu uji hipotesis variabel X didapatkan R square 0.830 atau 83% yang berarti bahwa minat beli ulang produk roti PT. Stanli Trijaya Mandiri Bandung kemungkinan dipengaruhi harga sebesar 83% dan 12% sisanya dipengaruhi oleh variabel lain di luar penelitian.
Pelayanan Prima Terhadap Loyalitas Konsumen Schatje Kids di Bandung luthfiyah bilqis; Ai Nunung
VALUE Vol 2 No 1 (2021): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i1.188

Abstract

This study aims to determine the effect of excellent service on customer loyalty. The method used in this study is the associative method with a quantitative approach. The population in this study are all customers who have purchased Schatje Kids products with a sample collection of 49 respondents. The data collection technique uses primary data sources and for data processing Validity Test, Reliability Test, Normality Test, Simple Linear Analysis Test, T Test, F Test, and Coefficient of Determination Test using SPSS version 23 software. The results in this study can be concluded that Service Prima has a positive effect on Customer Loyalty which is proven by the T test where the Sig value obtained is smaller (0.000 < 0.05). The advice given by the author is expected that Schatje Kids will continue to maintain product quality and explore deeper understanding of excellent service so that consumers remain satisfied with the services that Schatje Kids provide. Keywords: Customer Loyalty, Excellent Service

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