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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 72 Documents
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The Impact of The Implementation of Good Governance and Human Resource Competence on Budget Performance Based on Value for Money Elysa Dwi Surani; Karyanti, Tutik Dwi; Widiarto, Ardian
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.v4i2.6851

Abstract

This research aims to analyze the effect of implementing Good Governance and human resource competency on the performance of Value for Money based budgeting at BLU UPTD Trans Semarang. In the research, a sample of 90 employees was obtained using the determination method using Purposive Sampling. This research uses a quantitative approach with multiple linear regression analysis methods with the help of SPSS version 26. Data was obtained through distributing questionnaires to BLU UPTD Trans Semarang employees who were involved in budget management. The research results show that the implementation of Good Governance partially has an influence on Budget Performance with a Value for Money Concept, while Human Resource Competency has no significant effect on Budget Performance with a Value for Money Concept. Even so, simultaneous testing shows that the results of implementing good governance and human resource competence together have a significant effect on the performance of Value for Money based budgets.
Analysis of The Influence of ISO 9001: 2015 Quality Management System Implementation on Employee Performance of PT Fumira Semarang Anwar, Syaiful; Handoyono, Rudi; Putri, Alvianita 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.v4i2.7139

Abstract

This research aims to determine and analyze the effect of implementing the ISO 9001:2015 quality management system on employee performance at the company PT Fumira Semarang. The approach used is a quantitative approach. The population of this research is all employees at PT Fumira Semarang with a sample size of 25 respondents. The data collection technique used is through a questionnaire. The data analysis technique used is multiple linear regression analysis. The research results show that leadership and the process approach partially influence employee performance. Other results show that customer focus, engagement of people, improvement, evidence-based decision making, and relationship management have no effect on employee performance. Simultaneously, the independent variables influence employee performance.
Timeliness of Financial Report Presentation in Companies Listed on Indonesia Stock Exchange Sejati, Fajar Rina; Pertiwi, Dian; Marpaung, Riana Yuliani
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.v4i2.7151

Abstract

This empirical research was conducted to examine and analyze the timeliness of financial report presentation in companies listed on the Indonesia Stock Exchange. The population in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) that reported their 2019 annual financial reports late. Using purposive sampling, a sample of 11 companies was obtained for the 2016-2020 period. The analysis technique used was logistic regression. The results showed that profitability, leverage, company size, and company age did not affect the timeliness of financial report presentation.
STRATEGY FOR DEVELOPING A SUSTAINABLE AND INCLUSIVE ECONOMY BASED ON REGIONAL EMPOWERMENT IN PANGKEP REGENCY Nursyamsi Amin, A; Andira; Marwah S., Qonitah; Tri Ambarwati, Ananda
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.6422

Abstract

The fluctuations of the Indonesian economy require the government to implement strategies to address them as an effort to realize an inclusive and sustainable economy in the future to improve the welfare of the community. Pangkep Regency is one of the regions in South Sulawesi that has unique characteristics, including its archipelagic areas, distinctive mountains, and land surrounded by natural resources. However, the reality is that this regency ranks first as the poorest regency in South Sulawesi according to the Central Statistics Agency of South Sulawesi 2023. This condition is in stark contrast to the actual situation on the ground, as the largest cement factory in eastern Indonesia is located in this area. This research is a qualitative study with an ethnographic approach, involving interviews with the community in the area and linking it to literature review. The research results in two main strategies: the empowerment of the surrounding environment and the concept of using technology that can be applied to promote the economy of Pangkep Regency.
SYSTEMATIC LITERATURE REVIEW EFFECTIVENESS OF WHISTLEBLOWING SYSTEMS IN PREVENTING AND DETECTING WHITE-COLLAR CRIME AND FRAUD: INSIGHTS FROM GLOBAL AND REGIONAL PERSPECTIVES Hayati, Eni Nur; Rohman, Abdul; Lestari, Sari
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7531

Abstract

Abstract: Whistleblowing systems have emerged as pivotal mechanisms for mitigating white-collar crime and fraud, yet their effectiveness remains underexplored across diverse global and regional contexts. This systematic literature review (SLR) synthesizes 45 peer-reviewed studies published between 2015 and 2025, employing PRISMA guidelines to evaluate the design, implementation, and outcomes of these systems. Novelty lies in the integration of economic theory of crime with regional comparative analysis, revealing that while global frameworks like the OECD Anti-Bribery Recommendation enhance detection rates by up to 30% in high-income countries, regional disparities—such as weaker protections in emerging economies like the Adriatic region—result in 40-50% lower reporting efficacy. Findings underscore barriers like retaliation fears and cultural stigma, alongside enablers such as financial incentives under the U.S. Dodd-Frank Act. This review offers actionable insights for policymakers, proposing a hybrid model blending economic incentives with culturally adaptive protections to bridge global-regional gaps, potentially reducing undetected fraud by 25% worldwide. Keywords: fraud detection, whistleblowing systems, white-collar crime, global perspectives, regional disparities
CORPORATE PERFORMANCE MEASUREMENT BASED ON SUSTAINABILITY BALANCED SCORECARD AT PT INDOFOOD CBP SUKSES MAKMUR Tbk. FOR THE PERIOD 2022-2024 Wilujeng, Amalia Azizah; Gunawan Putri, Alvianita; Widiarto, Ardian
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7539

Abstract

Sustainability issues and environmental responsibility have become important concerns for manufacturing companies. Although PT Indofood CBP Sukses Makmur Tbk. has expressed its sustainability commitment in its official reports, there have been media reports regarding alleged environmental issues, indicating a potential gap between commitment and actual implementation. This study aims to analyze the performance of PT Indofood CBP Sukses Makmur Tbk. for the period 2022–2024 using the Sustainability Balanced Scorecard method. This research employs a descriptive qualitative approach using secondary data derived from the company’s annual reports and sustainability reports. The analysis is conducted by comparing performance measurement results based on four and five perspectives. The results show that the company’s performance falls into the “Very Healthy” category based on four perspectives; however, the score declines after incorporating the environmental perspective, although it remains within the same category. This decline is caused by the low performance of environmental indicators, particularly energy intensity, greenhouse gas emission intensity, and water usage intensity. The inclusion of the environmental perspective provides a more comprehensive evaluation of the company’s sustainability performance.
THE EFFECT OF SALES GROWTH AND COMPANY SIZE ON PROFITABILITY WITH COMPANY EFFICIENCY AS A MODERATOR Novia; Ela Widasari; Siti Mudawanah
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7544

Abstract

This study examines the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period of 2021–2025. This study aims to analyze the effect of sales growth and company size on profitability, and examine the moderating role of company efficiency. This study uses an associative quantitative design with secondary data in the form of panel data from 21 companies selected through a purposive sampling technique. The data were analyzed using EViews 13 with Fixed Effects and Moderated Regression Analysis (MRA) models. The results show that sales growth has no significant effect on profitability, while company size has a positive and significant effect on profitability. Furthermore, company efficiency is unable to moderate the effect of sales growth or company size on profitability. These findings indicate that company scale is a key factor in determining profitability, while increasing sales without being accompanied by cost control does not guarantee improved financial performance.
THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL COSTS, AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE Nofia Ika Wijayanti; Ardian Widiarto; Mohammad Hasanudin
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7547

Abstract

This study aims to examine and analyze the effect of carbon emission disclosure, environmental costs, and good corporate governance on firm value in basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research employs a quantitative method using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was selected using a purposive sampling technique, resulting in 28 companies with a total of 84 observations. Data analysis was conducted using multiple linear regression with EViews 12 software. The results indicate that (1) carbon emission disclosure has no significant effect on firm value, (2) environmental costs have no significant effect on firm value, and (3) good corporate governance has a positive and significant effect on firm value.
AN INTEGRATED UTAUT2 PERSPECTIVE ON DIGITAL BANKING ADOPTION: THE CRITICAL ROLE OF PERSONAL INNOVATIVENESS AND PERCEIVED SECURITY Anissa Hakim Purwantini; Naufal Afif
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7553

Abstract

The digitalization of many industries, including banking and finance, is one of the main causes of Indonesia's growing trend in digital banking. Nevertheless, despite this expansion, there are few studies that look at individual traits including security considerations, digital financial literacy, and personal inventiveness. Convenience sampling techniques were used for the survey's sampling, while SEM-PLS was used for the analysis. According to this study, people's intents to use digital banks are positively influenced by performance expectations, favorable conditions, perceived security, and individual inventiveness. On the other hand, the intention to use digital banking services was not significantly affected by effort expectancy or social influence. Furthermore, this study provided evidence suggesting that trust and digital financial literacy do not moderate the influence between behavioral intention and actual usage of digital banks. The findings of this study offer significant implications for digital bank business actors and regulators, particularly within the banking sector of the digital era. Notably, this study represents the first to investigate the antecedents of digital banking service usage based on a theoretical model that comprehensively tests by integrating technology acceptance, individual characteristics, cognitive factors pertaining to digital finance, and digital transaction security.
THE EFFECT OF CONVENIENCE, TRUST, SERVICE QUALITY, AND APPLICATION FEATURES ON CUSTOMER SATISFACTION AMONG GENERATION Z USERS OF LIVIN’ BY MANDIRI IN SEMARANG CITY Mirasanti Wahyuni; Eka Novita Sari; Aris Sunindyo
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7555

Abstract

This study aims to analyze the simultaneous and partial effects of convenience, trust, service quality, and application features on customer satiscation among Generation Z users of Livin’ by Mandiri in Semarang City. In today’s modern era, mobile banking services have become an essential offering by banks to facilitate customers in conducting transactions. Data was collected through a questionnaire method from 100 respondents who are users of Livin’ by Mandiri among Generation Z in Semarang City. The data analysis model uses the Multiple Linear Regression Analysis Model. Meanwhile, the data analysis techniques used the f test, t test, and Coefficient of Dtermination (R2) test. The results indicate that convenience and trust partially have a significant impact, while service quality and app features partially do not have a significant impact on customer satisfaction among Generation Z users of Livin’ by Mandiri in Semarang City. Simultaneously, convenience, trust, service quality, and app features have a significant impact on customer satisfaction among Generation Z users of Livin’ by Mandiri in Semarang City.

Page 7 of 8 | Total Record : 72

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