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All Journal Dinamika Pendidikan Teknis JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Ilomata International Journal of Management Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside International Journal of Integrative Sciences Applied Accounting and Management Review International Journal of Economics, Commerce, and Management Data : Journal of Information Systems and Management
Mohamad Hasanudin
Accounting Department, Semarang State Polytechnic
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : applied accounting and management review

 1 
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 EFFECT OF GREEN PERCEIVED RISK, GREEN PACKAGING, AND GREEN PRODUCT ON GREEN PURCHASE INTENTION ON CULINARY OR FOOD MSME PRODUCTS (STUDY ON STUDENT CONSUMERS IN SEMARANG CITY) Hasanudin, Mohamad; Marliyati, Marliyati; Gayatrie, Christina Retno; Sulistyo, Sulistyo; Widiarto, Ardian
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.v3i2.6167

Abstract

After experiencing the Covid-19 Pandemic starting in 2023, the Indonesian economy began to rise but has not fully reached normal conditions. The same condition is also experienced by the MSME sector, especially the culinary / food sector. The impact of the economic recovery after the covid pandemic also has an impact on the increasing amount of waste. According to the Semarang City Environmental Agency (DLH), during the pandemic waste production started at 900 tons, even down to 650 tons, but now in 2022 after the covid pandemic began to end the amount of waste began to rise to 1200 tons of waste per day. This study aims to determine and analyze whether or not there is a relationship between the green economy perception variable which consists of: Green Perceived Risk Green Packaging and Green Product on Green Purchase Intention among students in Semarang city related to the implementation of Semarang mayor regulation no.27 of 2019 concerning plastic waste control in Semarang city. Data collection was carried out using a questionnaire or questionnaire method and observation. The data analysis method used in this research is Structural Equation Modeling with the Partial Least Square (SEM-PLS) algorithm approach. Based on the results of this study, it will be concluded that the effect value of Green Perceived Risk (X1) on Green Purchase Intention (Y) is a negative and insignificant effect on the attitude of desire to buy green products, thus H1 is rejected. The effect value of Green Packaging (X2) on Green Purchase Intention (Y) is a positive and insignificant effect on the interest in buying green products, thus H2 is rejected. The value of the influence of Green Product (X3) on Green Purchase Intention (Y) is a positive and significant effect on the interest in buying green products, thus H3 is accepted.
Co-Authors Afiat Sadida Alvianita Gunawan Putri Antika Yusnia Arbainah, Siti Ardian Widiarto Asrori, Mohamad Ch Retno Gayatri Gayatrie, Christina Retno Iwan Budiyono, Iwan Karyanti, Tutik Dwi Kenneth Pinandhito Korawijayanti, Lardin Maria Theresia Heni Widyarti Marliyati Marliyati Marliyati, Marliyati Musyafa Al Farizi Farizi Musyafa Al Farizi Farizi Nadzifah Sabila Husna Pinanditho, Kenneth Pradana, Bagas Putra Rafi Ardo Rini, Dian Yustika Rusniti, Rusniti Sadida, Afiat Septian Yudha Kusuma Sulistyo Sulistyo Sulistyo Tutik Dwi Karyanti Widiart, Ardian Widyarti, Maria Th Heni Widyarti, Maria Th. Heni