Article Per Year (5 Year)
p-Index From 2021 - 2026
4.055
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan KEUNIS Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED BUSINESS ADMINISTRATION Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Business, Law, and Education Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Inclusive Society and Sustainability Studies (ISSUES) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of International Multidisciplinary Research FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Dhana
Alvianita Gunawan Putri
Politeknik Negeri Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
DO IDX30 INVESTMENT STOCKS OFFER OPTIMAL RISK–RETURN TRADEOFFS? A POST-COVID STUDY Kenneth Pinandhito; Nguyen Thi Kim Lien; Dina Yeni Martia; Alvianita Gunawan Putri; Junaedi Adi Prasetyo
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7578

Abstract

This study aims to analyze the formation of an optimal portfolio of stocks based on the Markowitz model in IDX Quality30 companies post covid from January 2021 to December 2022. The secondary data used are daily closing stock prices. The samples in this study were 19 companies. The analysis results show that ten stocks are optimal portfolio candidates: ASII, BBCA, BMRI, ITMG, KLBF, MIKA, PTBA, SIDO, TLKM, and UNTR. The optimal portfolio formation of the Markowitz model consists of 10 issuers with proportions, namely SIDO 30.81%, TLKM 15.61%, MIKA 12.09%, KLBF 11.90%, BBCA 8.64%, ASII 7.39%, PTBA 5.35%, UNTR 3.73%, ITMG 3.53%, BMRI 0.94%. The proportion of funds generated can provide an expected return value of 0.047% with a risk level (standard deviation) of 0.885%.
Analysis of The Influence of ISO 9001: 2015 Quality Management System Implementation on Employee Performance of PT Fumira Semarang Syaiful Anwar; Rudi Handoyono; Alvianita Gunawan Putri
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.
CORPORATE PERFORMANCE MEASUREMENT BASED ON SUSTAINABILITY BALANCED SCORECARD AT PT INDOFOOD CBP SUKSES MAKMUR Tbk. FOR THE PERIOD 2022-2024 Amalia Azizah Wilujeng; Alvianita Gunawan Putri; Ardian Widiarto
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7539

Abstract

Sustainability issues and environmental responsibility have become important concerns for manufacturing companies. Although PT Indofood CBP Sukses Makmur Tbk. has expressed its sustainability commitment in its official reports, there have been media reports regarding alleged environmental issues, indicating a potential gap between commitment and actual implementation. This study aims to analyze the performance of PT Indofood CBP Sukses Makmur Tbk. for the period 2022–2024 using the Sustainability Balanced Scorecard method. This research employs a descriptive qualitative approach using secondary data derived from the company’s annual reports and sustainability reports. The analysis is conducted by comparing performance measurement results based on four and five perspectives. The results show that the company’s performance falls into the “Very Healthy” category based on four perspectives; however, the score declines after incorporating the environmental perspective, although it remains within the same category. This decline is caused by the low performance of environmental indicators, particularly energy intensity, greenhouse gas emission intensity, and water usage intensity. The inclusion of the environmental perspective provides a more comprehensive evaluation of the company’s sustainability performance.
Internal Control Systems And Financial Accountability In Public Sector Enterprises Alvianita Gunawan Putri; Musyafa Al Farizi; Novitasari Eviyanti; Bagus Yunianto Wibowo; Destine Fajar Wiedayanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8797

Abstract

Main Purpose - This study aims to evaluate the effectiveness of the Internal Control System (ICS) in improving financial accountability, transparency, and operational efficiency in regional public enterprises. Method - The methodology used is a qualitative approach, combining interviews with key stakeholders and a systematic literature review (SLR) to assess the implementation of ICS and its impact on financial management. Main Findings - The results show that well-implemented ICS significantly contributes to improving financial accountability and transparency, as well as reducing the risk of public funds being misused. However, challenges were identified in implementing ICS, including a lack of staff training, inadequate technological infrastructure, and discrepancies between the planned budget and actual expenditures. Theory and Practical Implications - This study recommends strengthening staff training, enhancing technological infrastructure, and reinforcing internal control procedures to ensure optimal implementation of ICS. These steps are expected to improve financial governance in the public sector. Novelty - The novelty of this research lies in the approach that combines interviews with stakeholders and systematic literature review (SLR) to evaluate the implementation of the Internal Control System (SPI) in regional public companies, as well as identifying the challenges faced and providing recommendations to strengthen SPI in improving accountability and financial transparency in the public sector.
Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Alvianita Gunawan Putri; M. Noor Ardiansah; Ulfah Hidayati; Eka Murtiasri; Sri Murtini; Muhammad Asrori; Rani Raharjanti; Novitasari Eviyanti; Moh. Haris; Ahmad Wafa Mansur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5000

Abstract

The PGOT Mardi Utomo Social Service Center is a social rehabilitation institution for beggars, homeless people, and abandoned people that focuses on increasing independence through skills training, but still faces obstacles such as low motivation of inmates, limited facilities, lack of understanding of business management, and inaccurate calculation of cost of goods produced (HPP). This community service activity aims to improve the skills of inmates through mentoring in making pukis cakes and training in calculating HPP as the basis for a simple culinary business. The implementation method includes needs identification, technical training, learning the concept of HPP, entrepreneurial motivation, production practice, and evaluation. The results of the activity show a significant increase in pukis cake production skills and the ability of inmates to calculate HPP independently to determine a rational selling price. This program also increases entrepreneurial motivation and opens up opportunities for economic independence, making it effective as a model for sustainable social empowerment.
Accounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State PolytechnicAccounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State Polytechnic Alvianita Gunawan Putri; Ulfah Hidayati; Sri Murtini; Ahmad Wafa Mansur; Noor Ardiansah
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/tbfey665

Abstract

This study aims to explore the perceptions of accounting students at Politeknik Negeri Semarang regarding the use of Artificial Intelligence (AI) in higher education. The rapid development of AI has significantly transformed learning processes, requiring students to integrate technological literacy with accounting competencies. This research employed a quantitative survey method using a structured questionnaire distributed to 39 accounting students. The instrument measured several variables, including the effectiveness of AI use, the effectiveness of chatbot-based learning assistance, students’ AI proficiency, lecturers’ AI competence, and overall student perceptions of AI integration in learning. The data were analyzed using SPSS through descriptive statistics, validity and reliability testing, and factor analysis. The findings indicate that students generally hold positive perceptions toward AI utilization in higher education. They consider AI tools, including chatbots, helpful in supporting learning efficiency, improving understanding, and assisting in completing academic tasks. Students also reported adequate levels of AI proficiency, although improvements in AI-related teaching competence among lecturers are still needed. Overall, the study highlights the importance of strengthening AI literacy in accounting education to enhance students’ readiness for future professional demands
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan terhadap Kepercayaan Stakeholder Pondok Pesantren Salisa Nurfadlillah; Ardian Widiarto; Alvianita Gunawan Putri
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 1 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i1.1311

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan keuangan terhadap kepercayaan santri dan wali santri pondok pesantren. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada santri dan wali santri sebagai responden. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sebanyak 153 responden yang memenuhi kriteria penelitian. Analisis data dilakukan dengan metode Structural Equation Modeling-Partial Least Squares (SEM PLS) menggunakan software SmartPLS versi 4. Hasil penelitian menunjukkan bahwa transparansi berpengaruh signifikan positif terhadap kepercayaan serta akuntabilitas juga berpengaruh signifikan positif terhadap kepercayaan. Transparansi dan akuntabilitas berperan penting dalam meningkatkan kepercayaan santri serta wali santri terhadap pengelolaan keuangan pondok pesantren. Penerapan tata kelola yang baik pada lembaga pendidikan keagamaan memiliki dampak strategis dalam membangun kepercayaan para pemangku kepentingan.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Hotel Horison Kota Lama Semarang Kania Averina; Heni Widyarti; Alvianita Gunawan Putri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.1980

Abstract

Industri perhotelan sebagai sektor jasa menghadapi tingkat persaingan yang semakin tinggi sehingga menuntut perusahaan untuk mengelola sumber daya manusia secara efektif guna mendukung kualitas pelayanan dan pencapaian tujuan organisasi. Sumber daya manusia memiliki peran strategis dalam menentukan keberhasilan operasional hotel, sehingga diperlukan evaluasi yang sistematis terhadap pelaksanaan fungsi sumber daya manusia. Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan sembilan fungsi sumber daya manusia pada Hotel Horison Kota Lama Semarang. Penelitian ini menggunakan pendekatan kualitatif dengan teknik purposive sampling melalui penyebaran kuesioner kepada responden yang terlibat langsung dalam pelaksanaan fungsi sumber daya manusia. Pengumpulan data dilakukan melalui wawancara, kuesioner, observasi, dan studi dokumentasi. Analisis data dilakukan menggunakan tahapan audit manajemen yang meliputi audit pendahuluan, review dan pengujian pengendalian manajemen, audit terinci, serta pelaporan. Hasil penelitian menunjukkan bahwa perusahaan telah melaksanakan sembilan fungsi sumber daya manusia. Namun, tingkat efektivitas pelaksanaan fungsi tersebut masih bervariasi. Tiga fungsi, yaitu pelatihan dan pengembangan, perlindungan tenaga kerja, serta hubungan ketenagakerjaan telah berjalan secara efektif. Sementara itu, enam fungsi lainnya, yaitu perencanaan sumber daya manusia, rekrutmen, seleksi, orientasi dan penempatan, penilaian kinerja karyawan, serta kompensasi dan balas jasa belum berjalan secara efektif. Temuan ini mengindikasikan perlunya perbaikan dalam pengelolaan sumber daya manusia, khususnya pada fungsi-fungsi yang belum optimal. Implikasi penelitian ini menunjukkan bahwa hasil evaluasi terhadap fungsi sumber daya manusia dapat digunakan sebagai dasar bagi manajemen dalam menyusun kebijakan dan rekomendasi perbaikan guna meningkatkan efektivitas pengelolaan sumber daya manusia di industri perhotelan.
Co-Authors A Nursyamsi Amin Ade Onny Siagian Ahmad Wafa Mansur Amalia Azizah Wilujeng Apriani, Endang Sri Ardian Widiarto Asri Ady Bakri Atif Windawati Bagus Yunianto Wibowo Destine Fajar Wiedayanti Dian Pertiwi Diego Wardana Putra Dina Yeni Martia Eka Murtiasri Eviyanti, Novitasari Farizi, Musyafa Al Fitriani Fitriani Isnu Niki Adi Kurnia Iwan Budiyono Iwan Hermawan Judijanto, Loso Junaedi Adi Prasetyo Kania Averina Kenneth Pinandhito Lardin Korawijayanti Loso Judijanto M. Noor Ardiansah Maharani Rona Makom Makom, Maharani Rona Maria Th. Heni Widyarti Maria Theresia Heni Widyarti Maria Theresia Heni Widyarti Medinal Mella Katrina Sari Moh. Haris Mohamad Hasanudin Mohamad Hasanudin Mohammad Hasanudin Muhammad Asrori Musyafa Al Farizi Musyafa Al Farizi Musyafa Al Farizi Nguyen Thi Kim Lien Noor Ardiansah Nurbaiti Nurlia Nurlia Pranala Mahanani Raharjo Rani Raharjanti Ricky Yunisar Setiawan Rini, Dian Yustika Rizal R. Manullang Rudi Handoyono Salisa Nurfadlillah Septian Yudha Kusuma Seskiana Eka Pangestuti Siti Nurhasanah Sri Murtini Syaiful Anwar Tutik Dwi Karyanti Ulfah Hidayati Windawati, Atif