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All Journal Applied Accounting and Management Review Jurnal Equilibrium Nusantara
Gunawan Putri, Alvianita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Komparatif Pendekatan Perusahaan Dalam Merespon Isu Resesi Keuangan Di Berbagai Periode Widiarto, Ardian; Kusuma, Septian Yudha; Gunawan Putri, Alvianita; Alfarizi, Musyafa
Jurnal Equilibrium Nusantara Vol. 2 No. 2: Juni 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jeqn.v2i2.204

Abstract

Perusahaan manufaktur merupakan tipe perusahaan yang paling sesnsitif terhadap isu dan pergerakan pasar. Hal ini dikarena perusahaan manufaktur lebih bersinggungan langsung dengan kebutuhan masyarakat sehari-hari. Kemampuan perusahaan dalam menangkap isu dan menjadikannya strategi yang tepat bagi perusahaan untuk terus bertahan hidup sangatlah krusial. Dunia pernah beberapa kali mengalami resesi keuangan yang berdampak hebat. Para ekonom selalu memberikan prediksi terkait resesi yang akan terjadi yang lebih dikenal dengan istilah isu resesi. Dengan laju informasi yang begitu cepat dan sejarah panjang ekonomi pada masa sebelumnya, perusahaan harus dapat menetapkan strategi yang diambil dengan tepat agar tidak merugikan stakeholder. Penelitian ini merupakan hasil kajian awal sebagai lompatan untuk kajian berikutnya jika resesi keuangan global terealisasi. Pada penelitian sederhana ini menggunakan angka aset sebagai gambaran nilai perusahaan dan Debt to Equity Ratio sebagai gambar kebijakan perusahaan dalam mengelola hutang. Perusahaan manufaktur di Indonesia mengambil sikap yang sama dalam menanggapi isu resesi keuangan global yang terjadi dengan cenderung menigkatkan set yang dimilikinya.
Management Audit of the Human Resources Function at PT.Glory Industrial Semarang I Tsabita, Anaqoh Nisrina; Widyarti, Heni; Gunawan Putri, Alvianita
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (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.v4i1.6363

Abstract

Purpose: Management audit research conducted is to analyze the implementation of the existing human resource function at PT Glory Industrial Semarang I and provide recommendations on the findings of weaknesses in the human resource function. Methodology/approach: This research uses descriptive qualitative methods with data collection techniques through direct observation, interviews, questionnaires, and documentation of data related to the human resource function in PT Glory Industrial Semarang I. Results/findings: The results of the research show that PT Glory Industrial Semarang I has implemented 9 (nine) human resource functions. There are 3 (three) HR functions that have been running effectively, namely the compensation and reward system, labor protection, and labor relations. Meanwhile, 6 (six) other functions have not run effectively, namely HR planning, HR recruitment, HR selection, orientation and placement, training and development, and employee performance appraisal. Limitations: The limitation of this research is that the company does not allow researchers to access data related to human resources such as employee power and expertise, salary and bonus recaps, performance appraisal results from each department, and other confidential documents. Contribution: This research contributes to the development of management audit theory on the human resource function and helps develop a more specific evaluation model of the human resource function and can be a reference for future research.
CORPORATE PERFORMANCE MEASUREMENT BASED ON SUSTAINABILITY BALANCED SCORECARD AT PT INDOFOOD CBP SUKSES MAKMUR Tbk. FOR THE PERIOD 2022-2024 Wilujeng, Amalia Azizah; Gunawan Putri, Alvianita; Widiarto, Ardian
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.
Co-Authors alfarizi, Musyafa Ardian Widiarto Septian Yudha Kusuma Tsabita, Anaqoh Nisrina Widyarti, Heni Wilujeng, Amalia Azizah