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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perisai : Islamic Banking and Finance Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JIKA: Jurnal Ilmu Keuangan dan Perbankan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JEMPER (Jurnal Ekonomi Manajemen Perbankan) JPPI (Jurnal Penelitian Pendidikan Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Pengabdian Dharma Laksana JAF- Journal of Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) El-kahfi : Journal of Islamic economics Journal Social Science And Technology For Community Service Jurnal PADMA: Pengabdian Dharma Masyarakat Kontigensi: Jurnal Ilmiah Manajemen Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Service Management Triangle : Jurnal Manajemen Jasa Journal of Innovation Research and Knowledge Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Penelitian Pendidikan Indonesia
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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Profitabilitas dampak dari likuiditas, leverage dan aktivitas Dede Hertina; Vici Saradede Aprillian Lase; Indra Syahril
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (236.68 KB) | DOI: 10.32670/fairvalue.v4i9.1569

Abstract

The pharmaceutical and pharmaceutical ingredients industry is one of the mainstay manufacturing sectors that is prioritized for development because it plays a major role as the main driver of the national economy. The pharmaceutical industry is a sector that is characterized by capital intensive, high technology, intensive R&D, heavily regulated, and fragmented market. Like other companies, profitability is important for the sustainability of manufacturing in the pharmaceutical industry. Profitability is a description of the company's ability to earn profits through all existing capabilities and sources such as sales activities, cash, capital, number of employees, number of branches and so on. This study aims to determine the impact of Current Ratio, Debt to Equity Ratio, and Inventory Turnover on Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method of this research is quantitative method with time series data. The sampling technique used is purposive sampling technique and obtained a sample of 6 pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016-2020. The analysis technique used is multiple linear regression analysis. The results showed that the variables Current Ratio, Debt to Equity Ratio, and Inventory Turnover had an effect on Return On Assets.
Pengaruh kepercayaan media sosial dan promosi terhadap penjualan sepatu akasafootstore Bandung Dede Hertina; Alwi Sahid; Yoga Aidil Bagja Kadiman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (404.353 KB) | DOI: 10.32670/fairvalue.v4i9.1582

Abstract

The purpose of this study was to determine the effect of social media trust and promotion on the sale of Akasafootstore shoes. This research method is an associative research, the aim is to find out the relationship between two or more variables, then analyze the data obtained through validity tests, reliability tests, multiple regression analysis tests, and hypothesis testing through t tests. The results of the study state that trust, social media, and promotion have an influence on sales. It is proven that trust, social media, and promotions have a significant effect on sales at Akasafootstore, meaning that very high trust will increase sales, attractive social media can increase sales as well, and promotions are very profitable sales because they can add products so that consumers can buy the product and sales will increase very high.
Pengaruh profitabilitas, leverage dan likuiditas terhadap financial distress Dede Hertina; Linda Destya Wahyuni; Galih Kharisma Ramadhan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (249.688 KB) | DOI: 10.32670/fairvalue.v4i9.1583

Abstract

This study aims to determine the effect of Profitability, Leverage and Liquidity on  Financial Distress in the Property, Real Estate and Building Construction sectors  listed on the Indonesia Stock Exchange in 2014-2018. The indicators tested in this  study are Return on Asset (ROA), Debt to Asset Ratio (DAR), and Current Ratio  (CR) as independent variables and Financial Distress (Springate S-score) as the  dependent variable. The research method used is descriptive and verification  methods. The population in this study were 45 companies in the Property, Real  Estate and Building Construction sector listed on the Indonesia Stock Exchange in  2014-2018. The sampling technique based on  purposive sampling obtained a  sample of 16 companies for 5 years from 2014 to 2018 so that 80 observational  data were obtained. The statistical analysis used in this study is the Panel Data  regression analysis technique at the 5% significance level with the help of the  EViews 9 application.The results show that partially the profitability ratio (ROA)  and liquidity (CR) have a significant positive effect on Financial Distress which is  proxied by theory. Springate S-score while the leverage ratio (DAR) has no effect  on Financial Distress as proxied by the Springate S-score theory. Meanwhile, the  ratio of profitability, leverage and liquidity simultaneously affects the Financial  Distress of the Property, Real Estate and Building Construction sectors listed on  the Indonesia Stock Exchange in 2014-2018. 
Pengaruh harga, kualitas produk dan brand image terhadap keputusan pembelian Dede Hertina; Denisa Wulandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 (352.644 KB) | DOI: 10.32670/fairvalue.v4i12.1988

Abstract

Indonesian people are now using skin care products to maintain healthy skin. This concern about skin beauty care has become a trend and needs of most Indonesian people, both men and women. Due to this trend, the growth of the beauty industry, especially skin care, is increasingly marked by the emergence of various skin care brands. This researcher aims to analyze the effect of price, product quality and brand image on purchasing decisions. This study uses quantitative research methods with questionnaire survey techniques. The population of this study were consumers of skincare products from the Dabe Beauty brand, Bandung regency agent, with a population of 40 people using the purposive sampling method, the number of samples obtained was 35 people. The results of the study simultaneously stated that price, product quality and brand image had a significant effect on purchasing decisions for Dabe Beauty brand skincare products, Bandung Regency agents. While the results of the study partially state that price, product quality and brand image have a positive and significant effect on purchasing decisions.
Pengaruh penetapan harga dan penjualan terhadap kuantitas produk pada saat pandemi covid 19 Dede Hertina; Robby Hekmatyar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (306.728 KB) | DOI: 10.32670/fairvalue.v5i1.2260

Abstract

Corona virus disease (COVID-19) is an infectious disease caused by the SARS-CoV2 virus. Most people who contract COVID-19 will experience mild to moderate symptoms, and will recover without special treatment. However, some people will experience serious illnesses such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS) which require medical assistance. The Covid-19 Pandemic disaster that occurred, resulted in rising prices for medical sales and pharmacies.This study aims to analyze the effect of pricing and product sales on selling prices at Talitha Pharmacy, Cianjur City. This research is a qualitative research. The data collection technique used is the interview method, unstructured observation and tracing. This research was conducted at Talitha Pharmacy, Cianjur City. The results of the study stated that Pricing and Sales factors during the Covid-19 Pandemic at Talitha Pharmacy, Cianjur City had a significant effect on sales.
Pengaruh kualitas produk, desain dan harga terhadap keputusan pembelian konsumen Andreas Menswear Dede Hertina; Alifa Apriansyah; Ari Wirawan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.861 KB)

Abstract

The purpose of this study was to determine the effect of product quality, design, and price on consumer purchasing decisions at the Andreas Menswear company. This study uses the associative method to determine the relationship between one variable and another. Data were taken using a questionnaire, through validity testing, reliability testing, multiple regression analysis test, and hypothesis testing through t test. The results showed that product quality, design, and price had an effect on consumer purchasing decisions for Andreas Menswear.
Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional terhadap keputusan investasi periode tahun 2017-2021 Dede Hertina; Maghfirah Aulia Rahmah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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 | Full PDF (341.862 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.2383

Abstract

This study aims to determine the comparison of the financial performance of Conventional Banks and Islamic Banks to investment decisions. This research was conducted on conventional banking institutions and Islamic banking listed on the Indonesia Stock Exchange in 2017-2021. The population used is all banks in Indonesia. Meanwhile, the sample used was 3 conventional banks and 3 Islamic banks in Indonesia. This method of analysis uses a descriptive method with a quantitative approach, the data used are secondary data obtained from financial statements. Data analysis techniques are carried out with the testing stage of descriptive analysis and independent sample t-test analysis. The results showed that there was no significant difference between the financial performance of Conventional Banks and Islamic Banks in the 2017-2021 period.
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 Nur Aini Fathimah; Dede Hertina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2715

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.
Prediksi Financial Distress dan Pengaruhnya Terhadap Return Saham Perusahaan Sub Sektor Industri Tektil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Dede Hertina; Fatharani Nur Tsaniya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2915

Abstract

The aim of this research is to find out the potential for financial difficulties in the textile and garment industry subsectors for the 2017–2021 period. The research population consisted of 21 companies, with a research sample of as many as 10 companies. As for techniques in data analysis, it begins by measuring the potential for financial difficulties through the Springate calculation equation model, followed by panel regression data analysis, the classic assumption test, determination (R2), and hypothesis testing. According to research, eight of the ten companies that comprised the research sample declared financial difficulties during the study period. While the hypothesis test results show that working capital contributes to total assets, earnings before interest and tax contribute to total assets, profit before tax aids in the smooth discharge of liabilities, and sales of total assets have no significant impact on the company's stock return.
Dampak debt to equity ratio dan debt to asset ratio terhadap kinerja keuangan Dede Hertina; Zalfa Bhetari Pristia Amary
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 4.2932

Abstract

This study aims to determine the effect of Debt to Equity Ratio and Debt To Asset Ratio on the company's financial performance. The research was conducted on the Consumer Goods Industry company of the Cosmetics and Household Goods Sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The population and sample of this study found 7 companies. This analysis method uses descriptive method, the data used is secondary data obtained from financial statements. The data analysis technique was carried out with the classical assumption testing stage and multiple linear regression analysis. The results show that the Debt to Equity Ratio and Debt to Asset Ratio have a simultaneous effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017-2021. The results of the analysis show that partially the Debt to Asset Ratio has no effect on Financial Performance, while the Debt to Equity Ratio has an effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017–2021.
Co-Authors Adinda Triana Ramadhina Afghan Prawira Agnia Novena Ahmad Furqon Ai Siti Nurjanah Alfiana Alifa Apriansyah Alwi Sahid Amiruddin Amiruddin Andi Hidayatul Fadlilah Andya Fitrist Bani Koni Aprih Santoso Ardiani Ika Sulistyawati Ari Wirawan Asep Sudrajat Asri Ady Bakri Cecep Supriadi Dara Mustika Dea Armenda Denisa Wulandari Deny Purwo Sambodo Desman Serius Nazara Devy Mawarnie Dewi Putri Damayanti Dian Septiani Eko Cahyo Mayndarto Elsa Yulandri Farida Wulan Dari Fatharani Nur Tsaniya Fika Deningtyas Galih Kharisma Ramadhan Gita Genia Fatihat Gita Genia Fatihat Gita Genia Fatihat Hariandy Hasbi Hendrik Elisa Sutejo Samosir Heny Herawati Hermiyetti Hermiyetti I Kadek Wira Dharama Prayana Indra Syahril Intan Dewi Yuli Yutika Irfan Imamul Haqiqi Irgie Yudha Fahrezi Irmayani Wardani Ivan Aripin John Henry Wijaya John Henry Wijaya John Henry Wijaya John Henry Wijaya Kharisya Ayu Effendi Laila Zafira Arizona Leni Nur Pratiwi Leni Nur Pratiwi Linda Andryana Linda Destya Wahyuni Maghfirah Aulia Rahmah Martini, Ervita Mekar Meilisa Amalia Mochamad Hadidsyam Prawira Dirgasurya Mochammad Handri Hanafie Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Muslim Musran Munizu Nur Aini Fathimah Pratiwi, Dian Mega Putra, Halim Dwi R Susanto Hendianto R Susanto Hendianto R Susanto Hendianto R.Susanto Hendianto Ratna Komala Putri Reny Febiani Robby Hekmatyar Rosilia Hervina Sakina Ichsani Sakina Ichsani Sakina Ichsani Sakina Ichsani Sofan Rahmat Sri Hastutik Susanto Hendiarto Syukran H Abdul Uning Kuraesin Vemy Suci Asih Via Adillia Vici Saradede Aprillian Lase Vincentia Wahju Wijadatun Wien Dyahrini Wiwin Apriyanti Yana Hendayana Yana Hendayana Yana Hendayana Yendri, Okma Yoesoep Edhie Rachmad Yoga Aidil Bagja Kadiman Zalfa Bhetari Pristia Amary Zalina Zainudin