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Journal : Applied Accounting and Management Review

MANAGEMENT AUDIT OF THE HUMAN RESOURCES FUNCTION AT PT POS INDONESIA (PERSERO) KCU SEMARANG Pranala Mahanani Raharjo; Rudi Handoyono; Alvianita Gunawan Putri
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.147 KB) | DOI: 10.32497/aamar.v2i1.4411

Abstract

This study aims to analyze the effectiveness of 8 (eight) HR functions at PT Pos Indonesia (Persero) KCU Semarang. This research is a qualitative study, through the distribution of questionnaires using a purposive sampling technique. Data collection techniques were carried out by interviews, questionnaires, documentation studies, and observations. Data analysis uses management audit with four stages, namely preliminary audit, management control reviews and tests, detailed audits, and reports. The results show that the company has implemented 8 (eight) existing HR functions. In the implementation of the 8 (eight) HR functions, it was found that performance appraisal, reward and compensation system, employment relations, and termination of employment function have been effective. The functions of orientation and placement, training and development.
INFLUENCE OF THE TRIPLE BOTTOM LINE CONCEPT ON SUSTAINABILITY AND SUCCESS OF TOFU SMEs IN MAGELANG Isnu Niki Adi Kurnia; Mohamad Hasanudin; Alvianita Gunawan Putri
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5095

Abstract

Business sustainability is essential for enterprises to endure in the future and provide economic, social, and environmental opportunities for future generations. By establishing business sustainability in economic, social, and environmental aspects, a business can enhance its success. This study seeks to analyse business sustainability and success in tofu SMEs in Magelang Regency, with a focus on sustainable practices. The study was conducted using purposive sampling technique with specific criteria and considerations to determine the sample. A total of 60 participants from the tofu industry hub in Candimulyo District were included in the sample. The analysis employed quantitative methods and a descriptive analysis approach, using variables and indicators. The research findings indicate that the sustainability of tofu SMEs is influenced by economic, social, and environmental variables within the triple bottom line concept. Meanwhile, the success of small and medium-sized enterprises producing tofu is determined by economic and social factors, operating within the framework of the triple bottom line concept.
THE INFLUENCE OF GCG AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN CIGARETTE COMPANIES LISTED ON THE IDX IN 2019-2023 Rini, Dian Yustika; Hasanudin, Mohamad; Putri, Alvianita Gunawan
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.v3i2.5853

Abstract

Financial performance is a measure that shows the financial health of a company during a certain period. Analyzing the influence of GCG and company size on financial performance is the purpose of this research. This study employs purposive sampling, with four companies serving as the sample. The data analysis technique uses multiple linear regression analysis, and the analysis technique to test the hypothesis uses the F test, t test, and the coefficient of determination test (R2). The results of hypothesis testing and discussion show that the Board of Directors, Independent Commissioner, Audit Committee, Institutional Ownership, and Company Size simultaneously affect financial performance. While partially the Independent Board of Commissioners has a significant effect on financial performance, while the Board of Directors, Audit Committee, Institutional Ownership, and Company Size have no significant effect on financial performance.  Keywords: Financial Performance (ROA), Board of Directors, Independent Commissioner, Institutional Ownership, Company Size.
Analysis of The Influence of ISO 9001: 2015 Quality Management System Implementation on Employee Performance of PT Fumira Semarang Anwar, Syaiful; Handoyono, Rudi; Putri, Alvianita Gunawan
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.v4i2.7139

Abstract

This research aims to determine and analyze the effect of implementing the ISO 9001:2015 quality management system on employee performance at the company PT Fumira Semarang. The approach used is a quantitative approach. The population of this research is all employees at PT Fumira Semarang with a sample size of 25 respondents. The data collection technique used is through a questionnaire. The data analysis technique used is multiple linear regression analysis. The research results show that leadership and the process approach partially influence employee performance. Other results show that customer focus, engagement of people, improvement, evidence-based decision making, and relationship management have no effect on employee performance. Simultaneously, the independent variables influence employee performance.