Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Applied Accounting and Management Review Moneta : Journal of Economics and Finance
Rudi Handoyono
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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.
DIFFERENT TESTING OF THE PREDICTION OF BANKRUPTCY OF HEALTH SECTOR SERVICES (HOSPITALS) LISTING ON BEI BEFORE COVID-19 PANDEMIC AND COVID-19 PANDEMIC WITH SPRINGATE METHOD Lardin Korawijayanti; Rudi Handoyono; Fatchur Ridho
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.994 KB) | DOI: 10.32497/aamar.v1i1.3900

Abstract

The pandemic Covid-19 has the impact of changing financial conditions that can result in bankruptcy. Bangkruptcy is the failure of company in carriying out its operational activities to generate profits and failure to pay obligations. One of the signs before the occurrence of bankruptcy in a company is financial distress. Financial distress can be seen from thefinancial statements which are a reflection of the financial condition and results of company, financial statements that can be compared in the data regarding changes that occur in the form of percentages trends and rupiah. The study aims to determine the differences in prediction of healthcare service companies (hospitals) before the pandemic Covid-19 and during the pandemic Covid-19. The population in this study are healthcare service companies (hospital) listed on the IDX for the 2019-2020 period. Samples were selected using purposive sampling method. Hypotesis testing using a different paired 2 test. The results of this study indicate that before the pandemic Covid-19 there were 2 healtcare service companies (hospitals) in the non-bankruptcy category and 5 other companies in the bangkrupt category. Meanwhile, during the pandemic Covid-19, 3 healthcare service companies (hospitals) were not bankrupt category and 4 other companies in the bangkrupt category. This study also shows that there is a significant difference between the value of the bankruptcy ratio of healthcare service companies before the pandemic Covid-19 and during the pandemic Covid-19.
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.
Developing Strategies for Msmes in Semarang City Using Swot Analysis Rudi Handoyono; Siti Arbainah; Lardin Korawijayanti; Bagas Putra Pradana; Musyafa Alfarizi
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1240

Abstract

This study aims to formulate appropriate development strategies for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, with a focus on Tembalang, Pedurungan, and Banyumanik Districts. Using a descriptive quantitative approach, data were collected from 120 MSME respondents through structured questionnaires and analyzed using internal analysis, external analysis, and SWOT analysis. The findings show that MSMEs in Semarang City are positioned in Quadrant I of the SWOT matrix, indicating strong internal strengths and favorable external opportunities. The recommended strategy is an aggressive Strength-Opportunity (SO) approach, emphasizing the use of internal advantages—such as product quality and strategic location—to capture market opportunities. Practically, this study suggests that MSMEs should improve product quality, enhance brand visibility, build strong supplier relationships, and develop wider distribution channels. Future growth may also be supported through digital marketing and expansion along the supply chain. These insights can assist MSME actors and policymakers in designing more targeted and sustainable development efforts.
Co-Authors Alvianita Gunawan Putri Bagas Putra Pradana Fatchur Ridho Lardin - Korawijayanti Musyafa Alfarizi Pranala Mahanani Raharjo Siti Arbainah Syaiful Anwar