Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan最新文献

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SWOT analysis as HR development and performance assessment PT. Santosa Kurnia Jaya SWOT分析作为人力资源开发和绩效评估,Santosa Kurnia Jaya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-28 DOI: 10.32670/fairvalue.v5i5.2710
Anggiani Nurfitasari, Y. E. Sumadhinata
{"title":"SWOT analysis as HR development and performance assessment PT. Santosa Kurnia Jaya","authors":"Anggiani Nurfitasari, Y. E. Sumadhinata","doi":"10.32670/fairvalue.v5i5.2710","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2710","url":null,"abstract":"This research was conducted at PT. Santosa Kurnia Jaya to determine the company's business strategy by analyzing the company's strengths, weaknesses, opportunities, and threats. The type of approach taken is to use qualitative methods through SWOT analysis, then analyzed using IFAS and EFAS matrices to get the right business strategy for PT. Santosa Kurnia Jaya. Based on the results of the SWOT analysis in this company improving human resource development and employee performance is good, because refers to the results of the IFAS and EFAS matrices, from the internal factor analysis (IFAS), namely, the company shows that the quality of production results has a major effect on the survival of the company. The results of the IFAS table, found that the high market demand and company image greatly affect the company. At this time the company is in the business development phase because its in the I SO quadrant position (2.572; 2.277). PT. Santosa Kurnia Jaya is also trying to maintain the development of human resources following the company. For employee performance and tries to improve the performance of its employees to achieve the goals following the company's expectations. The right strategy that must be used is the Strength-Opportunities strategy.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114594591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SWOT analysis of recruitment process at Badjoe M26 in improvement of business strategy 巴乔M26在企业战略改进中的招聘过程SWOT分析
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-28 DOI: 10.32670/fairvalue.v5i5.2712
Rima Nuraini, Y. E. Sumadhinata
{"title":"SWOT analysis of recruitment process at Badjoe M26 in improvement of business strategy","authors":"Rima Nuraini, Y. E. Sumadhinata","doi":"10.32670/fairvalue.v5i5.2712","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2712","url":null,"abstract":"This research aim to analyze the recruitment process system for employees at the Badjoe M26 Warehouse Store, for knowing how is the recruitment process at the Badjoe M26 Warehouse Store, and for knowing the suitability of recruitment applied at the Badjoe M26 Warehouse Store. Types and approaches used that is Approach Qualitatively analyzed through SWOT analysis. Data collection is done Interview to the shop owner direct, and data from the results Interview then identified about internal and external factors using EFAS (External Strategic Factors Analysis Summary) and IFAS (Internal Strategic Factors Analysis Summary) matrices. score and weight of each internal and external factor like strength (Strength) of 2.88, Weakness is 0.44, Opportunity is 2.1 and Threat is 1.3. The total score of IFAS is 3.32 while the EFAS is 3.4. Research results show that position The Badjoe M26 Warehouse Store is in quadrant I which supports the Growth Oriented Strategy. This result signify the company have a good internal condition and a strong opportunity that will maximize source power more human quality and be capable innovate for successful effort undertaken.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"28 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120975049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran, Dividen Dan Struktur Aset Terhadap Nilai Perusahaan Industri Farmasi 盈利能力、杠杆、流动性、规模、股息和资产结构对制药行业价值的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-28 DOI: 10.32670/fairvalue.v5i5.2740
Muhammad Fildza Endartono, Hamdy Hady, Febria Nalurita
{"title":"Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran, Dividen Dan Struktur Aset Terhadap Nilai Perusahaan Industri Farmasi","authors":"Muhammad Fildza Endartono, Hamdy Hady, Febria Nalurita","doi":"10.32670/fairvalue.v5i5.2740","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2740","url":null,"abstract":"The purpose of this study is to specify the factors that influence firm value. This study uses a sample of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period. The independent variables in this study include profitability, leverage, liquidity, firm size, dividend policy and asset structure. The dependent variable of this research is firm value. There are a total sample of 8 manufacturing companies in the pharmaceutical sub-sector obtained using purposive sampling technique. The conclusion of this panel data regression study is that leverage, liquidity, dividend policy and asset structure have a significant negative effect on firm value, while profitability and firm size have no effect on firm value. Companies are advised to pay attention to leverage, liquidity, dividend policy and asset structure because they have a negative effect on firm value. The results of this study are expected to provide information to companies and potential investors to pay attention to leverage, dividend policy liquidity and asset structure because they affect firm value.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"293 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123079551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh training dan skill terhadap performance Pekerja Migran Indonesia (PMI) di luar negeri pada kantor Badan Pelindungan Pekerja Migran Indonesia (BP2MI) Bekasi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-28 DOI: 10.32670/fairvalue.v5i5.2701
Umban Adi Jaya, Intan Rike Febriyanti, Toni Maryanto
{"title":"Pengaruh training dan skill terhadap performance Pekerja Migran Indonesia (PMI) di luar negeri pada kantor Badan Pelindungan Pekerja Migran Indonesia (BP2MI) Bekasi","authors":"Umban Adi Jaya, Intan Rike Febriyanti, Toni Maryanto","doi":"10.32670/fairvalue.v5i5.2701","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2701","url":null,"abstract":"Humans often experience change and growth, which can lead to all kinds of challenges that need to be faced and overcome properly. The achievement of company goals can be realized if the company's human resources show good work performance. The purpose of this study was to see how different dimensions or variables, such as training and skills, affected the performance of Indonesian migrant workers abroad. The research method used was a survey method using a questionnaire distributed to 89 people using the Isaac and Michael table equations. While the instrument quality testing techniques include validity and reliability tests, and data analysis techniques such as descriptive analysis and correlation, as well as hypothesis testing using multiple linear regression analysis. The results of this study indicate that two independent variables have a significant effect on performance, namely the training variable with a t-value of 0.933 > 1.98 t-table and a significance value of 0.353 > 0.05 and skills with a t-count of 3.397 > 1.97 t-table and a significant value of 0.001 0.05. Research limitations and implications: This analysis was only carried out in one BP2MI office, and only two dimensions or variables were tested. It is hoped that the implementation of training and skills can be formulated and adapted to the needs of Indonesian migrant workers at BP2MI so that it can be implemented.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117013569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Financial Intelligence dalam menentukan keberhasilan usaha Koperasi serta dampaknya pada keunggulan bersaing berkelanjutan 情报分析确定合作努力的成功及其对可持续竞争优势的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2758
N. Indra, A. Arifin, Maharayu Hawani Nuha
{"title":"Analisis Financial Intelligence dalam menentukan keberhasilan usaha Koperasi serta dampaknya pada keunggulan bersaing berkelanjutan","authors":"N. Indra, A. Arifin, Maharayu Hawani Nuha","doi":"10.32670/fairvalue.v5i5.2758","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2758","url":null,"abstract":"The objective of this study is to determine the extent of the financial intelligence of the co-operation's success and the impact on the sustainable competition advantage of KUD Sarwa Mukti. The method used in this study is a quantitative descriptive method. Based on research it is known that the financial intelligence viewed by financial knowledge is conceptually good and provides economic benefits for members. As the financial industry as a whole, regulators and regulators are at the edge of uncertainty. The cooperatives' success perspectives, in the macro and micro-dimensions overall, are already good. Yet the volume of cooperative businesses tended to decline, the productivity of member enterprises was still low, and businesses, in the mako businesses were unable to provide economic benefits to members. On competitive advantage, kud sarwa mukti tends to excel over competitors. Financial intelligence officers and administrators have been implemented to determine the success of co-operation and to impact the sustainable competition advantage.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115054445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Return on Asset, Return on Equity, dan Net Profit Margin terhadap pertumbuhan laba pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 2014 -2020年在印尼证券交易所上市的分业制药公司
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2715
Nur Aini Fathimah, Dede Hertina
{"title":"Pengaruh Return on Asset, Return on Equity, dan Net Profit Margin terhadap pertumbuhan laba pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020","authors":"Nur Aini Fathimah, Dede Hertina","doi":"10.32670/fairvalue.v5i5.2715","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2715","url":null,"abstract":"Profit growth is the difference between the profit generated from a period and the profit generated in the previous period. The purpose of this study is to obtain empirical evidence regarding the effect of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on Profit Growth. The population of this study are pharmaceutical companies listed on the IDX. The sample in this study were 6 companies selected by purposive sampling method. The analytical method used is the panel data regression method. Based on the hypothesis, the results of the study show that Return on Assets has no positive effect on Profit Growth, Return On Equity has a positive effect on Profit Growth, and Net Profit Margin has no negative effect on Profit Growth.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"05 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129645746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The influence of liquidity, profitability, and solvency on stock price 流动性、盈利能力和偿付能力对股票价格的影响
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2706
Fachri Adriansyah, Erly Sherlita
{"title":"The influence of liquidity, profitability, and solvency on stock price","authors":"Fachri Adriansyah, Erly Sherlita","doi":"10.32670/fairvalue.v5i5.2706","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2706","url":null,"abstract":"The purpose of this study was to investigate and analyze how financial ratios affected the stock prices of food and beverage firms. The current ratio (CR), return on assets (ROA), and debt-to-equity ratio are examples of financial ratios (DER). The research methodology used in this study is explanatory. The sample size for this study was 20 food and beverage firms listed on the Indonesia Stock Exchange for the years 2018 to 2021 using a non-probability sampling method with a purposive selection strategy. The annual reports of the food and beverage companies listed on the Indonesia Stock Exchange were the source of secondary data for this study. Multiple linear regression analysis, which is computed using the SPSS 23 program, is the analytical technique used. The outcome of this","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114218171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Supportive supervision in improving stress management skills on employees of health social security implementing agency in South Tangerang City 对南坦格朗市卫生社会保障执行机构员工压力管理技能提高的支持性监督
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2708
Yulia Herman Damayanti, Sokhivah Sokhivah, A. Hamid
{"title":"Supportive supervision in improving stress management skills on employees of health social security implementing agency in South Tangerang City","authors":"Yulia Herman Damayanti, Sokhivah Sokhivah, A. Hamid","doi":"10.32670/fairvalue.v5i5.2708","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2708","url":null,"abstract":"Frontline personnel in South Tangerang City serve participants and prospective participants directly and indirectly. Work is pressure-prone. Supportive supervision is needed to reduce employee stress. This study aims to determine the causes of stress for Health Social Security Implementing Agency employees in South Tangerang City, the implementation of supportive supervision to improve employee stress management, and the factors that support and inhibit supportive supervision in improving employee stress management. This research is descriptive and qualitative. Workload, role ambiguity, participant attitudes, individual mental states of employees, and work support facilities cause stress for Health and Social Security Implementing Agency staff in South Tangerang City, according to this study. To reduce employee stress, supportive supervision is used. South Tangerang's Health Social Security Implementing Agency provides emotional, instrumental, appreciating, informational, social integration, and spiritual support. Role play, sharing sessions, and strong work connections enhance supportive supervision in enhancing employee stress management. Participants' attitudes and employees' personalities are difficulties.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114865321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisa penyalahgunaan social crowdfunding
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2390
Felia Hutari Dwi Putri, Novianita Sita Devi
{"title":"Analisa penyalahgunaan social crowdfunding","authors":"Felia Hutari Dwi Putri, Novianita Sita Devi","doi":"10.32670/fairvalue.v5i5.2390","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2390","url":null,"abstract":"Social crowdfunding is fundraising is done voluntarily without any reward. If not properly supervised, this activity can be abused by irresponsible parties. For example, the Cak Budi case in 2017, which used the proceeds from social fundraising not in line with its original purpose. Departing from this case, this study aims to analyze the background of the case and the response from the authorities, as well as to find out how to respond to the case. The research was conducted using descriptive qualitative methods based on news platforms and literature reviews. Based on the results of the analysis in this case, fundraising was only done by individuals, who raised funds through their own personal accounts. The total funds that Cak Budi has collected from 2016-2017 are Rp. 1,066,256,646 which is used for personal purposes. The response from the OJK itself was quite sad, the OJK seemed to be hands off because this fundraising activity was carried out through Cak Budi's personal account. With the occurrence of the Cak Budi case, most people have started to open their eyes about fundraising by a community or individual whether using a platform that collaborates with the authorities in operating a crowdfunding platform.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124810152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinan tax avoidance pada perusahaan pertambangan di Indonesia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.32670/fairvalue.v5i5.2303
Dini Wahjoe Hapsari, Fanisa Putri Agustya
{"title":"Determinan tax avoidance pada perusahaan pertambangan di Indonesia","authors":"Dini Wahjoe Hapsari, Fanisa Putri Agustya","doi":"10.32670/fairvalue.v5i5.2303","DOIUrl":"https://doi.org/10.32670/fairvalue.v5i5.2303","url":null,"abstract":"This study means to analyze the impact of deals development, fixed resource force and influence on charge evasion. Charge evasion is a citizen's work to legitimately stay away from charges and be protected in light of the fact that it doesn't go against the arrangements and regulations. The populace in this study are mining area organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The exploration test is purposive inspecting, so a sum of 18 organizations. The consequences of this study demonstrate that deals development, fixed resource force and influence all the while affect charge aversion. While to some degree deals development and fixed resource power emphatically affect charge aversion, yet influence meaningfully affects charge evasion. As a result, if a company's sales increase, its profitability also rises, and its performance improves. The higher the sales profit, the more the company's profitability rises, which also supports the annual increase in sales growth.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128693387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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