Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Buyer Attraction Strategy: The Role of Quality and Design in the Cibaduyut Leather Shoe Industry

Adi Praptika Jaya — 2025-03-27

This study aims to analyze the influence of product quality and product design on consumer purchasing decisions of shoes in Cibaduyut. Product quality that includes aspects of durability, comfort, and materials used, and attractive and innovative product design are considered the main factors that influence consumer preferences in choosing shoes. This study uses a quantitative method with data collection techniques through questionnaires distributed to shoe consumers in Cibaduyut. The data obtained were analyzed using a linear regression test to determine the extent to which product quality and product design influence purchasing decisions. The results of the study indicate that product quality and product design have a positive and significant influence on purchasing decisions. Consumers are more likely to choose shoes that have high quality and attractive designs according to fashion trends. Therefore, business actors in Cibaduyut need to continue to improve product quality and innovate in design to meet consumer preferences and increase competitiveness in the market.

Penerapan recipe cost calculator untuk perhitungan Harga Pokok Produksi (HPP) Ben Coffee

Heni Sulastri — 2025-02-16

The calculation of cost of goods manufactured plays a crucial role in maintaining the sustainability of a business, especially in the face of increasing business competition and rising production costs. Setting the right selling price is a challenge for business owners, especially in the tender process to prospective clients, because mistakes in determining prices can risk causing losses. This study aims to calculate the cost of goods produced at Ben Coffee by applying the Recipe Cost Calculator. The research method used is descriptive with a qualitative approach, and adopts observation, interview, and documentation techniques in data collection. Data analysis was carried out through three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the application of Recipe Cost Calculator allows Ben Coffee to calculate the cost of goods produced more accurately, efficiently, and systematically. In addition, this method helps business owners in setting a more appropriate selling price and in knowing the amount of profit and potential losses that can occur.

Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo

Puspita Dewi Wulaningrum — 2025-03-06

This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.