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Journal : Applied Accounting and Management Review

ANALYSIS OF THE EFFECT OF TOTAL QUALITY MANAGEMENT ON MANAGERIAL PERFORMANCE WITH PERFORMANCE MEASUREMENT SYSTEM AS AN INTERVENING VARIABLE ON PERUMDA AIR MINUM TIRTA MOEDAL SEMARANG Apridita, Kausarina; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6038

Abstract

This study aims to determine the effect of Total Quality Management, especially focus on customers, quality obsession, long-term commitment, and continuous improvement on managerial performance mediated by a performance measurement system at Perumda Air Minum Tirta Moedal Semarang. There are 38 respondents selected based on the purposive sampling technique. Methods of data collection by distributing questionnaires and interviews. This study used a data quality test which consisted of validity and reliability tests, then used the classical assumption test which consisted of a normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is done by t-test, f-test, determinant coefficient test, and path analysis (Path Analysis). The results of this study state that the performance measurement system cannot mediate the relationship between customer focus and managerial performance. The performance measurement system cannot mediate the relationship between quality obsession with managerial performance. The performance measurement system cannot mediate the long-term commitment relationship to managerial performance, the performance measurement system cannot mediate the continuous improvement relationship to managerial performance.
The Influence of Good Governance Implementation on Village Financial Management in Villages Receiving Regional Incentive Funds in Temanggung District fatikhaturrohmah, aulia; Karyanti, Tutik Dwi; Al Farizi, Musyafa
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6368

Abstract

This study aims to analyze the influence of implementing good governance principles on village financial management in village receiving regional incentive fund in Temanggung Regency. The examined good governance principles include accountability, transparency, participation, responsiveness, and effectiveness efficiency. The reseacrh was conducted in 11 villages that succesfully received regional inchentive fund for two concecutive years. A quantitative method with multiple linier regression analysis was employed, and data were collected through questionnaires distributed to village heads and village officials. The result indicate that the application of good governance principles has a positive (though responsiveness has a negative influence) and significant impact on village financial management. The better implementatiton leads to more optimal financial management, despite existing challenges such as limited human resource and low utilization of technology. These findings imply that village goverments should strengthen financial governance and serve as a reference for policymakers to enchance transparency and accountability.
Management Audit to Assess The Effectiveness of Human Resources Functions at PT Kimia Farma Plant Semarang Astisa, Fasya Putri; Karyanti, Tutik Dwi; Arbainah, Siti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6768

Abstract

Abstract: This study aims to analyze the effectiveness of 11 (eleven) human resource functions at PT Kimia Farma Plant Semarang. This research is a qualitative descriptive study, conducted through the distribution of questionnaires using a saturated sampling technique. Data collection techniques included interviews, questionnaires, documentation, and observation. Data analysis was conducted using management audit with four stages: preliminary audit, review and testing of management controls, detailed audit, and reporting. The results of the study indicate that the company has implemented all 11 (eleven) HR functions, which include HR planning, recruitment, selection, training and development, career development, performance appraisal, reward and compensation, employee protection, labor relations, and termination of employment (PHK). Of these functions, eight were deemed effective: HR planning, HR recruitment, HR selection, career planning and development, performance appraisal, reward and compensation systems, employee protection, labor relations, and termination of employment (PHK). Meanwhile, three other functions have not been implemented effectively, namely HR orientation and placement, training and development, and performance evaluation.
The Impact of The Implementation of Good Governance and Human Resource Competence on Budget Performance Based on Value for Money Elysa Dwi Surani; Karyanti, Tutik Dwi; Widiarto, Ardian
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6851

Abstract

This research aims to analyze the effect of implementing Good Governance and human resource competency on the performance of Value for Money based budgeting at BLU UPTD Trans Semarang. In the research, a sample of 90 employees was obtained using the determination method using Purposive Sampling. This research uses a quantitative approach with multiple linear regression analysis methods with the help of SPSS version 26. Data was obtained through distributing questionnaires to BLU UPTD Trans Semarang employees who were involved in budget management. The research results show that the implementation of Good Governance partially has an influence on Budget Performance with a Value for Money Concept, while Human Resource Competency has no significant effect on Budget Performance with a Value for Money Concept. Even so, simultaneous testing shows that the results of implementing good governance and human resource competence together have a significant effect on the performance of Value for Money based budgets.