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Alvanita Gunawan Putri
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Applied Accounting and Management Review
Published by Politeknik Negeri Semarang
ISSN : -     EISSN : 2962097X     DOI : http://dx.doi.org/10.32497/aamar
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Education
Applied Accounting and Management Review (AAMAR) is a peer-reviewed journal devoted to Accounting, Management, Finance, Taxation, and Information Management & Accounting System.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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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.
The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency) Wijiyanti Wijiyanti; Tutik Dwi Karyanti; Marliyati Marliyati
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 (265.258 KB) | DOI: 10.32497/aamar.v1i1.3898

Abstract

Study this aim to get empirical proof about the influence of Awareness Required Tax, Quality Service, Penalty Taxation, Knowledge Tax, And Socialization Taxation To Obedience Required Tax In Pay Tax Vehicle Motorized. This type of study uses a quantitative approach. Sample in study this as much 100 respondents with Random Sampling technique. Test Validity and Test Reliability used for test instrument study. On testing normality data use Test Normality, Test Multicollinearity and Test Heteroscedasticity. On testing hypothesis use Test Analysis Regression linear multiple in the form of Test Coefficient Determination , Test Partial and Test Simultaneous. Results from study this show that by Partial awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation take effect to obedience Required tax in pay tax vehicle motorized. Whereas by simultaneous show that awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation by together take effect to obedience Required tax in pay tax vehicle motorized.
THE INFLUENCE OF ACADEMIC SERVICE QUALITY ON STUDENT SATISFACTION AT PUSMANU PEKALONGAN POLYTECHNIC Singgih Setiawan; Jilma Dewi Ayuningtyas
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.646 KB) | DOI: 10.32497/aamar.v1i2.4172

Abstract

This study aims to examine the effect of Physical Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5), on Student Satisfaction (Y). To test these variables, the researcher chose the campus as the research object. The research was conducted by distributing questionnaires to 100 students of the Pusmanu Pekalongan Polytechnic. The research sample was taken using the Stratified Random Sampling technique. The results showed that Physical Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) had a significant positive effect on Student Satisfaction (Y) at the Polytechnic Pusmanu Pekalongan. But Assurance (X4) and Empathy (X5) are variables that have a strong influence on Student Satisfaction (Y) at Pusmanu Pekalongan Polytechnic.
THE EFFECT OF RETURN ON ASSETS (ROA), DEBT TO ASSETS (DAR), EARNINGS PER SHARE (EPS), GROWTH, AND SIZE ON COMPANY VALUE IN MANUFACTURING COMPANIES Gracia Oktaviane Lungkang; Fransisca Hanita Rusgowanto
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.908 KB) | DOI: 10.32497/aamar.v1i2.4163

Abstract

This study aims to obtain empirical evidence of the effect of return on assets, debt to assets, earnings per share, growth and size on firm value. This study uses quantitative secondary data with purposive sampling method and multiple linear regression analysis, the total sample in this study is 30 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results of this study indicate that return on assets and debt to assets have a significant effect on firm value. Meanwhile, earnings per share, growth and size have no significant effect on firm value.
IMPLEMENTATION OF THE ECONOMIC ORDER QUANTITY (EOQ) METHOD ON CV ANUGRAH SAKTI Fania Inasari; Lardin Korawijayanti; Musyafa Al Farizi
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 (255.442 KB) | DOI: 10.32497/aamar.v2i1.4412

Abstract

The purpose of thi study is to determine the cost of raw material inventory which is more efficient by using the Economic Order Quantity (EOQ) method at CV Anugrah Sakti. Data collection methods in this study are interviews,observation, and documentation. This research uses comparative data analysis test to assess whether or not the efficiency of raw material inventory costs at CV Anugrah Sakti is significant. The results of this study indicate that the difference in inventory costs between the company's calculations with the Economic Order Quantity (EOQ) method for chicken feather raw materials is more efficient IDR. 189,043,691 and bread raw materials with EOQ are more efficient IDR. IDR1,457,285,871. With a frequency of ordering for chicken feather raw materials as much as 7 times, with orders made once every 41 days. While the raw material for bread waste is 3 times a year, once every 106 days.
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.
CAN GOOD GOVERNANCE IN MOSQUES INCREASE THE PROSPERITY OF MOSQUES IN THE 4.0 ERA? Aditya Fadillah Azka; Andien Mirza Pratiwi; Alda Putri Safira; Galluh Muhammad Dhiya Ulhaq; Novita Novita
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.516 KB) | DOI: 10.32497/aamar.v1i2.4173

Abstract

This study aims to determine the understanding of the management of the Mosque Prosperity Council (DKM) about good governance that can be carried out in managing mosques so that they can increase the prosperity of the mosque. The variables that explain good governance consist of transparency, accountability, responsibility, independence, and fairness. As for the level of mosque prosperity, it can be seen from the number of worshipers who come to worship at the mosque, the organization of religious activities and social activities as well as services for mosque congregations. The data used in this study are primary data obtained from interviews with the Mosque Prosperity Council (DKM) which then became the basis for research analysis using qualitative descriptive methods. The sample of this study is a mosque located in the area around the author's residence. The results of this study based on interviews explained that the DKM administrators agreed that by implementing good governance in managing the mosque, it could increase the prosperity of the mosque. Good governance makes mosques able to organize more religious activities and social activities for their congregations.
PREPARATION A CASH FLOW STATEMENT AT THE MURIA COOPERATIVE, KUDUS REGENCY IN 2021 Bernika Artamevia; Didiek Susilo Tamtomo; Zulaika Putri Rokhimah
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.03 KB) | DOI: 10.32497/aamar.v1i2.4164

Abstract

The purpose of this research is to compile and analyze cash flow reports at the Muria Cooperative Kudus Regency in 2021. The data used in the preparation of this research are secondary data, namely comparative balance sheets as of December 31, 2021 and 2020, remaining operating result for the year ended December 31, 2021, and selected data transactions in the form of a list of fixed assets in 2021 and the distribution of the remaining operating results in 2020. Data collection was obtained through interviews and documentaries. The data processing method used is description and exposition. The result of the preparation of this research is that the Cash Flow Statement at the Muria Cooperative Kudus Regency in 2021 has been prepared and in positive cash flows from operating activities and investing activities, and negative cash flows from financing activities. Muria Cooperative Kudus Regency in 2021 has a free cash flow of Rp 13.416.912, shows that the cooperative uses cash flow from operating activities to support operational needs and business development. Muria Cooperative’s cash shows good condition and is in a growing phase in business development.
ANALYSIS OF THE INFLUENCE OF LEADERSHIP STYLE, WORK MOTIVATION, ORGANIZATIONAL CULTURE, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT PT BANK SYARIAH INDONESIA, TBK PEKALONGAN WAHID HASYIM BRANCH OFFICE Intania Hafazha Fajrin; Muhammad Asrori; Nur Maziyah Ulya
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 (282.179 KB) | DOI: 10.32497/aamar.v2i1.4413

Abstract

This study aims to analyze the significance of the influence of leadership style, work motivation, organizational culture, and work discipline on employee performance at PT Bank Syariah Indonesia, Tbk Pekalongan Wahid Hasyim Branch Office either simultaneously or partially. The population in this study were all employees at PT Bank Syariah Indonesia, Tbk Pekalongan Wahid Hasyim Branch Office. The sampling technique used saturated sampling, namely as many as 45 employees. The data used in this study are primary data obtained through distributing questionnaires. The data analysis model uses a multiple linear regression analysis model. While the data analysis technique used the F statistical test, the coefficient of determination (R2), and the t statistical test which were processed using the SPSS 25.00 program. The results of the analysis and discussion show that leadership style, work motivation, organizational culture, and work discipline simultaneously have a significant effect on employee performance at PT Bank Syariah Indonesia, Tbk Pekalongan Wahid Hasyim Branch Office. Partially, work motivation, organizational culture, and work discipline have a positive and significant effect. Meanwhile, leadership style has a negative and insignificant effect on employee performance at PT Bank Syariah Indonesia, Tbk Pekalongan Wahid Hasyim Branch Office.
THE ANALYSIS TOWARDS PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA (PERIOD OF 2016-2020) Sheila Maharani Islamidinna; Suryani Sri Lestari; Moh Muslikh
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 (217.616 KB) | DOI: 10.32497/aamar.v1i1.3901

Abstract

The research aims is to analyze the Profitability (Return on Asset) of Commercial Banks in Indonesia Period of 2016-2020 bu using Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), and Net Interest Margin (NIM) as the independent variabels. The population used are 7 Commercial Banks in Indonesia that enter the group of Commercial Banks Business Activities 4 (BUKU 4) Period of 2016 up to 2020. While the sampling was done by puposive sampling technique, using quantitive data and secondary data. In this research the model used is Multiple Linear Regression Analysis using IBM SPSS 25 Statistics. The results and discussion showed that CAR, LDR, and NIM simultaneously have significant effect towards ROA. Furthermore, CAR and NIM have a significant effect, while LDR has no significant effect towards ROA in Commercial Banks Business Activities 4 (BUKU 4). Then, Determination Coefficient Test ( Adjusted R2) obtained the result is 41.9% which showed the contribution of Independent Variables in explaining Dependent Variables, and 58.1% is effected by other variables that are not examined in this research.

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