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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 52 Documents
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The Influence of Good Governance Implementation on Village Financial Management in Villages Receiving Regional Incentive Funds in Temanggung District fatikhaturrohmah, aulia; Karyanti, Tutik Dwi; Al Farizi, Musyafa
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.v4i1.6368

Abstract

This study aims to analyze the influence of implementing good governance principles on village financial management in village receiving regional incentive fund in Temanggung Regency. The examined good governance principles include accountability, transparency, participation, responsiveness, and effectiveness efficiency. The reseacrh was conducted in 11 villages that succesfully received regional inchentive fund for two concecutive years. A quantitative method with multiple linier regression analysis was employed, and data were collected through questionnaires distributed to village heads and village officials. The result indicate that the application of good governance principles has a positive (though responsiveness has a negative influence) and significant impact on village financial management. The better implementatiton leads to more optimal financial management, despite existing challenges such as limited human resource and low utilization of technology. These findings imply that village goverments should strengthen financial governance and serve as a reference for policymakers to enchance transparency and accountability.
Applying The Markowitz Model for Optimal Stock Portfolio Construction to Maximize Investor Returns in The Stock Market Martia, Dina Yeni; Soebroto, Nina Woelan; Kodir, Moch. Abdul; Pradana, Bagas Putra; Senoaji, Aditya Rizqi
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.v4i1.6569

Abstract

Increased investor interest in stocks that have sustainability principles (ESG), but price fluctuations that tend to be more stable in the IDX ESG Leaders index often make investors face challenges in obtaining optimal returns. ndex IDX ESG Leaders itself consists of 30 stocks that have good Environmental, Social, and Governance (ESG) assessments, solid financial performance, and high liquidity. The results showed that the resulting optimal portfolio provided an expected return of 0.06% with a risk of 0.68%. This portfolio consists of 9 stocks, namely ASII (17.66%), BMRI (12.85%), BRPT (1.68%), CTRA (7.14%), ICBP (20.77%), POWR (29.39%), PRDA (3.76%), RAJA (3.17%), and SMSM (3.58%).

Page 6 of 6 | Total Record : 52

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