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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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ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021) Riskiani, Riskiani; Ayundyayasti, Prima; Christina, Budhi Adhiani
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5366

Abstract

This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.
WORKING CAPITAL MANAGEMENT, LIQUIDITY AND COMPANY SIZE ON CAPITAL STRUCTURE Sejati, Fajar Rina; Pertiwi, Dian; Adawiyah, Asrindah Nur
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5466

Abstract

This research was conducted to examine Working Capital Management, Liquidity and Company Size on Capital Structure in Basic Industrial and Chemical Companies listed on the IDX for the 2014-2017 period. The sample studied was 16 companies. Data were analyzed using Path analysis with the help of the SPSS version 25 computer program. The research results showed that Working Capital Management, Liquidity and Company Size had a significant negative effect on Capital Structure.
The Influence of Education and Training, User Involvement in System Development Toward Accounting Information Systems Performance with Top Management Support as Intervening Variables (Case Study at Dinas Pertanian, Perikanan dan Pangan, Semarang District) Kurniasari, Sera Novia; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5472

Abstract

Abstract: This study aims to determine the effect of user education and training, and the application of users in system development on accounting information system performance by supporting top management as an intervening variable. The number of samples in this study was 30 respondents. Sampling using a purposive sampling technique. Validity and reliability tests were used to test research instruments. The classic assumption test uses the normality test, multicollinearity test, and heteroscedasticity test.  Testing the hypothesis using the F statistical test and T statistical test. The results showed that user education and training did not affect accounting information system performance, user involvement in system development had an effect on accounting information system performance, top management support had an effect on accounting information system performance, top management support was not able to mediate the significant effect of education and training on accounting information system performance and top management support was not able to mediate the significant influence of user involvement in system development on accounting information system performance. Keywords: User Education and Training, User Application in System Development, Top Management Support.
Accountability Analysis And Financial Management Transparency (Study Case On Mosque in Subdistrict Wolo, Regency Kolaka) Paulindini, Putri; Chairunnas, Arnadi; Triani, Neks
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5542

Abstract

A mosque is a public institution whose assets belong to the people entrusted to the management. The management (takmir) carries out its role based on public trust, so financial reports which are a form of responsibility for the mosque management are needed to provide evidence to the public. This research aims 1) To analyze financial reports in the mosque in Wolo sub-district, Kolaka district, is it in accordance with ISAK 35 2). This research            is type qualitative research with approach descriptive that is serve data with describe or describe the phenomena that occur. With the data collection method carried out with           interview observation and documentation. Interview done with head mosque and treasurer on mosque subdistrict Wolo. This research shows that the implementation of accountability Financial management at the Wolo sub-district mosque is not yet accountable because there are some mosques that are not being implemented well. This is financial management, namely the financial management of the construction of the mosque at the Nurul Yaqin Mosque (Ulu Wolo sub-district, cash balances and usage have not yet been informed because the construction has not been completed. And budget Not yet adequate and accountable financial management, although very simple, financial management is strictly sharia. Meanwhile, the implementation of transparency in financial management at the Wolo sub-district mosque is not yet transparent because at the Wolo sub-district mosque: 1) mosque Not yet serve report finance Which adequate, with the provisions of ISAK 35, the Wolo sub-district mosque only presents financial reports in the form of cash in and cash out reports while the financial position report (balance sheet), comprehensive income report, cash flow, and notes on financial reports have not been presented, 2) implementation of financial management transparency in Wolo sub-district mosques, some mosques have transparent principles but are still very simple
THE INFLUENCE OF BRAND AMBASSADOR AND PERCEIVED QUALITY ON PURCHASE DECISIONS INSTANT HIJAB RABBANI Diah Pangestu, Septya; Suroija, Noor; Nugroho, Jati
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5609

Abstract

This study aims to determine the influence of brand ambassador and perceived quality on purchase decisions of moslem hijab rabbani (case study on consumer of instant jilbab rabbani branch demak jawa tengah). The Data of the research is collected by interviews and questionnaires to 85 respondents by implementing sampling purposive and accidental sampling technique. Instruments testing is conducted by testing the validity and reliability. The research analysis data explored by multiple regression analysis.The results show that brand ambassador partially hasn’t a significant influence on purchase decisions and the influence of perceived quality has a significant on purchase decisions. Simultaneously, brand ambassador and perceived quality have an influence on purchase decisions. Based on the result of calculation of regression it is obtained that Y = 10,416 + 0,144 X1+ 0,475 X2.The result of coefficients determination (R²) between brand ambassador and perceived quality contributes jointly on purchase decisions by 52,1% while the remaining 47,9% is influenced by the other factors not discussed in this research.
ANALYSIS FINANCIAL DISTRESS USING ALTMAN Z-SCORE MODEL (GARMENT AND TEXTILE INDUSTRIAL SUBS SECTOR IN BEI 2018-2021) Anugraheni, Vika Dahlia; Mardinawati, Mardinawati; Sadida, Afiat
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (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.v3i1.5182

Abstract

Garments and textiles are sub-sectors that contribute to high GDP growth but, in 2020 and 2021 there has been a decline caused by a decrease in export demand. This will have an impact on the production process and profit that the industry is worried about will experience financial distress. The purpose of this study is to find out and analyze whether the Altman Z-Score model is influential and able to predict financial distribution in the garment and textile sub-sector industries registered with the BEI. The sampling techniques used in this study are purposive sampling and sampling techniques of 16 industries. This study used a quantitative approach with data collection techniques through documentation techniques sourced from secondary data in the form of industrial financial statements. The analysis method used is discriminant analysis using SPSS. The outcomes of this study show that working capital on total assets, retained earnings on total assets, pre-interest income and taxes on total assets, market value of equity on total liabilities, and sales on total assets are influential and able to predict financial distress in the garment and textile industries, with accuracy This model is 81.3%. Keywords: Financial distress, bankruptcy predictions, Altman Z-Score..

Page 4 of 4 | Total Record : 36

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