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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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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%).
The Influence of Financial Ratio on Financial Distress Amidst the Israel Boycott Issue Wili Yustanti, Putri; Dwi Karyanti, Tutik; Pinandhito, Kenneth
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6668

Abstract

The focus of this study is to examine how financial distress is impacted by liquidity, profitability, cash flow, and sales growth in companies that are listed on the IDX and are impacted by the boycott of Israel. This type of research is quantitive research this study utilizes secondary panel data obtained from the financial statements (balance sheets and income statements) of Indonesian Stock Exchange (IDX)-listed companies impacted by the Israeli boycott issue during the period first quarter of 2023 to the third quarter of 2024. Purposive sampling was used for the sample process, and a logistic regression model was processed using SPSS. The findings demonstrated that financial distress is significantly impacted by profitability and liquidity. However, financial distress is not much impacted by cash flow or sales growth.
Analysis of the Influence of Knowledge, Service Quality, and Digital Banking on Students' Interest in Becoming Customers of Islamic Banks in Semarang City Kasih, Vara Soraya Auliya; Arif Mursito, Aris Sunindyo; Setianegara, R Gunawan
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6678

Abstract

This study aims to analyze and obtain empirical evidence regarding theinfluence of knowledge, service quality, and digital banking on students'interest in becoming customers of Islamic banks in Semarang City, bothsimultaneously and partially. The population of this study includes allstudents in Semarang. The sampling technique used is purposivesampling with a total of 100 respondents. Primary data was obtainedthrough the distribution of questionnaires. The data analysis modelapplied was Multiple Linear Regression Analysis. Data analysistechniques included the F-test, the coefficient of determination (R²), andthe t-test. The analysis results show that knowledge, service quality, anddigital banking variables simultaneously have a significant influence onstudents' interest in becoming customers of Islamic banks in Semarang.
Analysis of The Influence of Ease of Use, Financial Literacy, and Risk Tolerance on Investment Decisions in The Ajaib Application Prasada, Sila; Arif Mursito, Aris Sunindyo; Budi Santosa, Teguh
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6681

Abstract

This study aims to examine the extent to which convenience, financial literacy, and risk tolerance influence investment decisions on the Ajaib investment application. The data were collected using a non-probability sampling method with a purposive sampling technique, involving 100 university students who are active users of the Ajaib application. The analytical method employed in this research is multiple linear regression, supported by the F-test, coefficient of determination test (Adjusted R²), and t-test. The results indicate that the variables of ease of use, financial literacy, and risk tolerance have a significant simultaneous influence on investment decisions on the Ajaib application. Furthermore, each variable also shows a significant partial influence on investment decisions.
Bankruptcy Prediction Analysis Using The Springate S-Score Method in Automotive and Component Subsector Companies in 2019-2023 Ayu Anggraeni; Maria Theresia Heni Widyarti; Siti Arbainah
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6702

Abstract

This study aims to analyze the financial condition of Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample companies used were 10 out of 18 companies taken using purposive sampling techniques. The research method used is quantitative descriptive, which examines secondary data in balance sheets and company income statements. The analysis was carried out using the Springate S-Score Method, which consists of 4 ratios: Working Capital to Total Assets, Earning Before Interest and Tax to Total Assets, Earning Before Tax to Current Liabilities, and Sales to Total Assets. The study results show that, on average, automotive and component subsector companies are in good health or have not gone bankrupt. So, the company needs to maintain its financial condition to avoid bankruptcy.
Management Audit to Assess The Effectiveness of Human Resources Functions at PT Kimia Farma Plant Semarang Astisa, Fasya Putri; Karyanti, Tutik Dwi; Arbainah, Siti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6768

Abstract

Abstract: This study aims to analyze the effectiveness of 11 (eleven) human resource functions at PT Kimia Farma Plant Semarang. This research is a qualitative descriptive study, conducted through the distribution of questionnaires using a saturated sampling technique. Data collection techniques included interviews, questionnaires, documentation, and observation. Data analysis was conducted using management audit with four stages: preliminary audit, review and testing of management controls, detailed audit, and reporting. The results of the study indicate that the company has implemented all 11 (eleven) HR functions, which include HR planning, recruitment, selection, training and development, career development, performance appraisal, reward and compensation, employee protection, labor relations, and termination of employment (PHK). Of these functions, eight were deemed effective: HR planning, HR recruitment, HR selection, career planning and development, performance appraisal, reward and compensation systems, employee protection, labor relations, and termination of employment (PHK). Meanwhile, three other functions have not been implemented effectively, namely HR orientation and placement, training and development, and performance evaluation.
The Influence of Government Internal Control System and Good Governance on Fraud Prevention in Purbalingga Environmental Service Rahmah, Devi Nur; Handoyono, Rudi; Al Farizi, Musyafa
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6773

Abstract

This study aims to analyze the influence of the Government Internal Control System and General Principles of Good Governance on fraud prevention at the Environmental Service of Purbalingga Regency. Data were collected through interviews and questionnaires using a modified Likert scale. The research sample was selected using a purposive sampling technique, with a total of 74 employees who met the criteria of having a minimum education of high school and at least two years of work experience. Data analysis was carried out by validity testing, reliability testing, classical assumption testing, and hypothesis testing using SPSS 25 software. The results showed that Government Internal Control System and General Principles of Good Governance had an effect on fraud prevention at the Environmental Service of Purbalingga Regency
The Reason for The Increase in Digital Gold Investment Preferences Among Semarang City Residents Wijayanti, Yeni; Listyani, Theresia Tyas; Wahyuni, Mirasanti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6821

Abstract

The purpose of this study is to analyze the influence of knowledge, trust, motivation, and risk perception on the digital gold investment preferences of the people of Semarang City. The study sample consisted of 137 respondents from diverse demographic backgrounds in Semarang City. The methods used include validity testing, reliability testing, normality testing, classical assumption testing, and multiple linear regression analysis to ensure the accuracy and reliability of the results. The F-test and t-test results show that simultaneously, the variables of knowledge, trust, motivation, and risk perception significantly affect digital gold investment preferences. However, partially only trust and risk perception have a significant positive effect on these preferences. Knowledge has a significant negative effect, while motivation shows no significant influence. These findings indicate that building investor trust and managing risk perception are the key strategies to increase the interest and preference of the community in investing in digital gold. On the other hand, improving knowledge needs to be supported by a more effective educational approach to encourage positive and sustainable investment behavior.
The Influence of Service Features, Benefits, and Security Perceptions on Public Interest in Using the Dana Digital Wallet in The City of Semarang Desvita Fitriana; Arif Mursito, Aris Sunindyo; R. Gunawan Setianegara
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (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.v4i2.6825

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of service features, perceived benefits, and security perceptions on the use of the DANA digital wallet in Semarang City. The population in this study consists of residents living in Semarang City. The sampling technique used is purposive sampling with a total of 100 respondents. The data used in this study are primary data obtained through the distribution of questionnaires. The analytical model employed is Multiple Linear Regression Analysis. The data analysis techniques include the F-test, Coefficient of Determination (R²), and t-test. The results of the study indicate that the variables of service features, perceived benefits, and security perceptions simultaneously have a significant effect on the interest of the community in using the DANA digital wallet in Semarang City. Each of the variables service features, perceived benefits, and security perceptions also has a significant partial effect on the community's interest in using the DANA digital wallet in Semarang City.

Page 6 of 7 | Total Record : 63

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