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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 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 Journal of International Multidisciplinary Research FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi E-Jurnal Akuntansi Dhana
Alvianita Gunawan Putri
Politeknik Negeri Semarang
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

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Financial Ratio-Based Corporate Bankruptcy Prediction to Reduce Investment Loss Risk Nurbaiti; Iwan Hermawan; Alvianita Gunawan Putri
Inclusive Society and Sustainability Studies Vol. 5 No. 2 (2025): December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/issues.v5i2.3081

Abstract

The increasing risk of bankruptcy that occurs in the textile industry today is a result of macroeconomic pressures, such as decreased demand and inflation, which has resulted in 7 textile companies closing and 8 companies making efficiency. The intent of this study is to investigate the effect of financial ratios such as profitability ratios, operational ratios, and liquidity ratios on the level of financial distress as measured by the Grover model (G-Score), as well as to develop a financial ratio-based risk prediction model. The study methodology employs a positivist perspective, a quantitative approach, secondary data, and a purposive sampling procedure. The data were analyzed using the IBM SPSS 26 tool, which included descriptive statistical tests, classical assumptions, multiple regression, and hypothesis testing. The profitability ratio, operational ratio, and liquidity ratio were found to have a 79.5% influence on the extent of financial distress. Each ratio has a substantial impact on the level of financial difficulty. This study adds theoretically to signaling theory regarding the financial ratios as indications of bankruptcy risk. Practically, this model can be an early detection tool for bankruptcy risk, assist in the preparation of risk mitigation strategies, and increase investment attractiveness in the Indonesian textile industry. Keywords financial distress, liquidity ratio, operational ratio, profitability ratio, signal theory
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.
Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Putri, Alvianita Gunawan; Ardiansah, M. Noor; Hidayati, Ulfah; Murtiasri, Eka; Murtini, Sri; Asrori, Muhammad; Raharjanti, Rani; Eviyanti, Novitasari; Haris, Moh.; Mansur, Ahmad Wafa
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 Putri, Alvianita Gunawan; Hidayati, Ulfah; Murtini, Sri; Mansur, Ahmad Wafa; Ardiansah, Noor
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
Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia Setiawan, Ricky Yunisar; Eviyanti, Novitasari; Putri, Alvianita Gunawan; Ranita Ramadhani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p01

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of board independence in an emerging market. Using Moderated Regression Analysis on 675 firm year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), the results reveal that ESG disclosure positively affects firm value. Furthermore, board independence significantly amplifies this relationship. This highlights that in emerging markets like Indonesia, robust governance is essential to translate sustainability reporting into credible, tangible corporate value. The findings suggest managers should integrate ESG strategies with strong independent oversight, and investors should evaluate governance quality to verify the credibility of a firm's sustainability initiatives.
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%.
Co-Authors A Nursyamsi Amin Ade Onny Siagian Apriani, Endang Sri Ardian Widiarto Ardiansah, M. Noor Ardiansah, Noor Asri Ady Bakri Atif Windawati Bagus Yunianto Wibowo, Bagus Yunianto Destine Fajar Wiedayanti Dian Pertiwi Diego Wardana Putra Dina Yeni Martia Eka Murtiasri Eviyanti, Novitasari Farizi, Musyafa Al Fitriani Fitriani Handoyono, Rudi Haris, Moh. Isnu Niki Adi Kurnia Iwan Budiyono Iwan Hermawan Judijanto, Loso Junaedi Adi Prasetyo Kenneth Pinandhito Lardin Korawijayanti Loso Judijanto Maharani Rona Makom Makom, Maharani Rona Mansur, Ahmad Wafa Maria Th. Heni Widyarti Maria Theresia Heni Widyarti Medinal Medinal Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Mohammad Hasanudin Muhammad Asrori Musyafa Al Farizi Musyafa Al Farizi Nguyen Thi Kim Lien Nurbaiti Nurlia Nurlia Pranala Mahanani Raharjo Rani Raharjanti Ranita Ramadhani Ricky Yunisar Setiawan Rini, Dian Yustika Rizal R. Manullang Rudi Handoyono Septian Yudha Kusuma Seskiana Eka Pangestuti Siti Nurhasanah sri murtini . Syaiful Anwar Tutik Dwi Karyanti Ulfah Hidayati Windawati, Atif