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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 63 Documents
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ANALYSIS OF THE EFFECT OF TOTAL QUALITY MANAGEMENT ON MANAGERIAL PERFORMANCE WITH PERFORMANCE MEASUREMENT SYSTEM AS AN INTERVENING VARIABLE ON PERUMDA AIR MINUM TIRTA MOEDAL SEMARANG Apridita, Kausarina; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
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.v3i2.6038

Abstract

This study aims to determine the effect of Total Quality Management, especially focus on customers, quality obsession, long-term commitment, and continuous improvement on managerial performance mediated by a performance measurement system at Perumda Air Minum Tirta Moedal Semarang. There are 38 respondents selected based on the purposive sampling technique. Methods of data collection by distributing questionnaires and interviews. This study used a data quality test which consisted of validity and reliability tests, then used the classical assumption test which consisted of a normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is done by t-test, f-test, determinant coefficient test, and path analysis (Path Analysis). The results of this study state that the performance measurement system cannot mediate the relationship between customer focus and managerial performance. The performance measurement system cannot mediate the relationship between quality obsession with managerial performance. The performance measurement system cannot mediate the long-term commitment relationship to managerial performance, the performance measurement system cannot mediate the continuous improvement relationship to managerial performance.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON EMPLOYEE PERFORMANCE AT BPJS KETENAGKERJAAN SEMARANG Agina, Afifah; Widyarti, Maria Theresia Heni; 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.v3i2.6067

Abstract

This study aims to determine the effect of good corporate governance on employee performance at BPJS Ketenagakerjaan Semarang. This research uses a quantitative approach. The population of this study were employees of BPJS Ketenagakerjaan Semarang. Data collection techniques were conducted by interview, questionnaire, and observation. The data analysis used in this research is multiple regression analysis with the help of SPSS version 22. The results of this study indicate that the principles of Transparency, Independency, Accountability, and Fairness have no effect on employee performance. While the principle of Responsibility affects employee performance. Based on the test results simultaneously the five principles of Good Corporate Governance affect employee performance.  
ANALYSIS OF THE APPLICATION OF EOQ AND POQ METHODS IN THE RAW MATERIAL INVENTORY CONTROL SYSTEM AT GRIYA BATIK MAS PEKALONGAN CITY Izzati, Dini; Theresia Heni, Maria; Al Farizi, Musyafa
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.v3i2.6068

Abstract

Griya Batik Mas is a batik making industry still using conventional methods as its inventory control system. Purchases of fabric raw material supplies are carried out routinely with the same order quantity every month without taking into account the quantity required. To find out whether the method used has produced the best costs, a comparison is carried out by applying the Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Data collection methods through interviews, observation, and documentation with comparative and efficiency analysis. The results of this research show that there is a difference in inventory costs with savings in total inventory costsThe application of the Economic Order Quantity (EOQ) method is greater than that of the method Period Order Quantity(POQ) for the Griya Batik Mas inventory control system, which is Rp7,450,721 for the four types of fabric, with an order frequency of 5 times in 1 year.
ANALYSIS OF FINANCIAL PERFOMANCE AT PT. KIMIA FARMA TBK BEFORE AND DURING THE COVID-19 PANDEMIC Kamaluddin, Nurhadi; Insani, Ade Ilma
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.v3i2.6081

Abstract

During the Covid-19 pandemic, there was a decrease in GDP by 2.07%. As a result, many company sectors experienced a contraction in economic growth, but some company sectors actually experienced an increase in productivity, one of which was the health sector. This study aims to determine the differences in the financial performance of PT Kimia Farma, Tbk before and during the Covid-19 pandemic in terms of Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity, Total Assets Turnover, and Fixed Assets Turnover. With quantitative descriptive research methods and sample population using the financial statements of PT Kimia Farma, Tbk for the period 2017-2022. With data analysis techniques, namely financial ratio analysis, normality test, Paired Samples T-test, and processed using SPSS v.21. The results of the study concluded that based on the Paired Samples T-test test, the results showed the acquisition of a Sig value. (2-tailed) of (0.549)>α (0.05) for Current Ratio, (0.269)>α (0.05) for Quick Ratio, (0.358)>α (0.05) for Debt to Asset Ratio, (0.349)>α (0.05) for Debt to Equity Ratio, (0.283)>α(0.05) for Net Profit Margin, (0.779)>α(0.05) for Return on Equity, (0.343)>α(0.05) for Total Assets Turnover, and (0.218)>α(0.05) for Fixed Assets Turnover. So it can be concluded that there is no significant difference in financial performance before and during the Covid-19 pandemic.
From Preference to Purchase: How Value and Product Quality Influence Coffee Consumers Habsari, Najla Debi; Hermawan, Iwan
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.v4i1.6129

Abstract

This study analyzes the effect of Customer Value, User Preference, and Perceived Product Quality on Purchase Decision of processed coffee products. This research uses quantitative methods with primary data obtained through distributing questionnaires to coffee consumers in the Central Java region. The data were analyzed using descriptive and statistical analysis, including validity, reliability, and multiple regression tests. The results showed that Customer Value, User Preference, and Perceived Product Quality have a significant and positive influence on the Purchase Decision of processed coffee products. This study recommends coffee companies to pay attention to these factors in their marketing and product development strategies to increase customer satisfaction and sales.
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.
Strategies to Enhance The Global Competitiveness of MSMEs Through E-Catalogs Andriyani, Fitriya; Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Ardhiarisca, Oryza; Pratiwi, Berlina Yudha
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.v4i1.6177

Abstract

MSMEs have a strategic role in the Indonesian economy, but face various challenges in competing in the global market, such as limited access to capital, low technology adoption, and obstacles in managing digital platforms such as e-catalogs. E-catalogs are a potential solution to expand markets and increase product exposure globally. This research aims to formulate an effective strategy in increasing the global competitiveness of MSMEs through the use of e-catalogs, with a case study on CV. Mutiara Sinar Mandiri. This research uses a qualitative approach with a case study method, involving in-depth interviews and secondary data analysis. The research results show that the strategies adopted by CV Mutiara Sinar Mandiri, such as the use of e-catalogs and a proactive marketing approach, have provided positive results, but there is still room for improvement in terms of relations with the government and increasing competitiveness in the global market. A more collaborative and innovative approach is needed to maximize the potential of companies in the government procurement market. It is hoped that this research can provide practical recommendations for MSMEs in utilizing e-catalogs to increase global competitiveness and expand international market reach.  Keywords: CV. Mutiara Sinar Mandiri, MSMEs, E-catalog, Digitalization, Marketing Strategy, Global Competitiveness, SWOT Analysis
Bankruptcy Prediction Analysis Using Altman Z-Score Model on IDX Retail Companies for 2021–2023 Lintang Pancar Oktavian; Siti Arbainah; Lardin Korawijayanti
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.v4i1.6335

Abstract

This study analyzes the bankruptcy prediction of retail subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period using the Modified Altman Z-Score model. The retail sector plays a crucial role in Indonesia's economy but faces challenges such as intense competition, changing consumer behavior, and macroeconomic factors that may affect the financial stability of companies. Using a descriptive quantitative method and secondary data from annual financial reports, this study employs purposive sampling to select 22 companies as samples. The analysis results show that 16 companies fall into the healthy category, 2 into the vulnerable category, and 4 into the highly vulnerable category, with PT Yelooo Integra Datanet Tbk (YELO) recording the highest Z-Score and PT Globe Kita Terang Tbk (GLOB) the lowest. The Z-Score trend indicates fluctuations in most companies throughout the study period. In conclusion, the Modified Altman Z-Score model can serve as an effective bankruptcy prediction tool, benefiting investors in decision-making and assisting companies in improving financial performance and mitigating bankruptcy risks.
Analysis of Financial Distress Potential Using the Zmijewski Method in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosyada, Amalia Amrina Rosyada; Maria Theresia Heni Widyarti; Musyafa Alfarizi
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.v4i1.6345

Abstract

Significant fluctuations in coal prices during the 2019-2023 period impacted the financial performance of coal mining subsector companies listed on the Indonesia Stock Exchange. This condition increased the risk of financial distress, which refers to financial difficulties that could potentially lead to bankruptcy if not properly addressed. This research aims to analyze, determine the accuracy level, and formulate strategies to address potential financial distress in 14 selected companies using the purposive sampling method. This descriptive quantitative research utilizes financial report data from 2019-2023, analyzed using the Zmijewski method, which involves the Return on Assets (ROA), Debt Ratio, and Current Ratio. The results indicate that, on average, companies remained in the non-financial distress category throughout the period. However, two companies, CNKO and DWGL, consistently experienced financial distress. Additionally, AIMS faced financial distress in 2023, BSML in 2019, and CBRE from 2019 to 2021. The accuracy rate of the Zmijewski X-Score method was 77%, with an error rate of 23%. Strategies for addressing financial distress include increasing ROA through operational efficiency, prudent debt management to reduce the Debt Ratio, and managing current liabilities, inventory, and receivables to improve the Current Ratio.
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.

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