cover
Contact Name
Alvanita Gunawan Putri
Contact Email
alvianita.gunawan@polines.ac.id
Phone
-
Journal Mail Official
alvianita.gunawan@polines.ac.id
Editorial Address
Jl. Prof. Sudarto, Tembalang, Kec. Tembalang, Kota Semarang, Jawa Tengah 50275
Location
Kota semarang,
Jawa tengah
INDONESIA
Applied Accounting and Management Review
ISSN : -     EISSN : 2962097X     DOI : http://dx.doi.org/10.32497/aamar
Core Subject : Science, Education,
Applied Accounting and Management Review (AAMAR) is a peer-reviewed journal devoted to Accounting, Management, Finance, Taxation, and Information Management & Accounting System.
Articles 7 Documents
Search results for , issue "Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)" : 7 Documents clear
THE APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT MANUFACTURING ENTERPRISES Marliyati Marliyati; Siti Mutmainah; Zulaika Putri Rokhimah; Novitasari Eviyanti; Retno Winarti
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.094 KB) | DOI: 10.32497/aamar.v1i1.3902

Abstract

Accounting Information System for material inventory is a very important part for manufacturing companies to carry out supervision in order to avoid risks during the production process. Internal control over material inventory is expected to be able to reduce the possibility of collusion, human error and various other frauds on material inventory. To avoid this, it is necessary to know the internal control system for raw material inventory. Every activity that involves the inventory of materials must be guided by standard operating work procedures attached to an adequate internal control system. All management and employees of manufacturing companies have roles and responsibilities in improving the quality and implementation of the internal control system, as well as the supervisory function.
ABC APPLICATION USER SATISFACTION ANALYSIS WITH APPROACH END USER COMPUTING SATISFACTION (EUCS) Hasna Khansa Aulia; Eka Murtiasri; Budhi Adhiani Christina
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.424 KB) | DOI: 10.32497/aamar.v1i1.3903

Abstract

This study aims to examine the effect of ABC application user satisfaction levels using the End User Computing Satisfaction method. The independent variables in this study are content, accuracy, format, ease of use, timeliness, while the dependent variable is user satisfaction. This research is a quantitative study using primary data and secondary data. The population in this study were all ABC application user with sample amounted to 100 respondents. Collecting data through the distribution of online questionnaires with a google form. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results showed that the variables of content, accuracy, format, ease of use, timeliness partially had a significant positive effect on user satisfaction of the ABC application, and simultaneously variable content.
THE EFFECT OF ADVERTISING AND BRAND AMBASSADOR ON THE PURCHASE DECISION OF SUNSILK SAMPO (SURVEY ON STUDENTS OF FEB UNPAK MANAGEMENT PROGRAM) Arie Wibowo Irawan; Oktori Kiswati Zaini; Putri Elisa
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.264 KB) | DOI: 10.32497/aamar.v1i1.3895

Abstract

Competition in the shampoo industry in Indonesia is very tight, companies must prepare a good strategy in promoting their products, one of which is by using advertisements and also a brand ambassador. This study aims to analyze the effect of advertising and brand ambassadors on purchasing decisions for Sunsilk shampoo. This study uses quantitative methods with associative research types. With the respondents being students of FEB Unpak management study program. Respondents were selected using a disproportionate stratified random sampling method with a total of 100 respondents based on the calculation of the Slovin formula. Data was collected through questionnaires and the analytical methods used were descriptive analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination. The results showed that advertising had a significant effect on purchasing decisions for Sunsilk shampoo, while brand ambassadors had no significant effect on purchasing decisions. Based on the F test, advertisements and brand ambassadors simultaneously or jointly have a significant effect on purchasing decisions for Sunsilk shampoo. In addition, advertising and brand ambassadors contributed 48.9% and 51.1% contributed by other variables not examined in this study.
ANALYSIS OF THE EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT, AND WORK STRESS ON EMPLOYEE PERFORMANCE AT PT BANK TABUNGAN NEGARA (BTN) SHARIA SEMARANG BRANCH OFFICE Dwi Eri Fitriyani; Muhammad Asrori; Saniman Widodo
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.837 KB) | DOI: 10.32497/aamar.v1i1.3904

Abstract

This study aims to analyze the significance of the effect of work motivation, work environment, and work stress on employee performance at PT Bank Tabungan Negara (BTN) Sharia Semarang Branch Office either simultaneously or partially. The population in this study were all employees at PT Bank Tabungan Negara (BTN) Sharia Semarang Branch Office. The sampling technique used was purposive sampling, as many as 55 employees. The data used in this study is primary data obtained through the distribution of questionnaires. The data analysis model uses multiple linear regression analysis model. While the data analysis technique used the F statistical test, the coefficient of determination (R2 ), and the t statistic test which was processed using the SPSS 26 program. The results of the analysis and discussion show that work motivation, work environment, and work stress simultaneously have a significant effect on employee performance at PT Bank Tabungan Negara (BTN) Sharia Semarang Branch Office. Partially, work motivation has a positive and significant effect. Meanwhile, work environment and work stress have a positive and insignificant effect on employee performance at PT Bank Tabungan Negara (BTN) Sharia Semarang Branch Office.
The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency) Wijiyanti Wijiyanti; Tutik Dwi Karyanti; Marliyati Marliyati
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.258 KB) | DOI: 10.32497/aamar.v1i1.3898

Abstract

Study this aim to get empirical proof about the influence of Awareness Required Tax, Quality Service, Penalty Taxation, Knowledge Tax, And Socialization Taxation To Obedience Required Tax In Pay Tax Vehicle Motorized. This type of study uses a quantitative approach. Sample in study this as much 100 respondents with Random Sampling technique. Test Validity and Test Reliability used for test instrument study. On testing normality data use Test Normality, Test Multicollinearity and Test Heteroscedasticity. On testing hypothesis use Test Analysis Regression linear multiple in the form of Test Coefficient Determination , Test Partial and Test Simultaneous. Results from study this show that by Partial awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation take effect to obedience Required tax in pay tax vehicle motorized. Whereas by simultaneous show that awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation by together take effect to obedience Required tax in pay tax vehicle motorized.
DIFFERENT TESTING OF THE PREDICTION OF BANKRUPTCY OF HEALTH SECTOR SERVICES (HOSPITALS) LISTING ON BEI BEFORE COVID-19 PANDEMIC AND COVID-19 PANDEMIC WITH SPRINGATE METHOD Lardin Korawijayanti; Rudi Handoyono; Fatchur Ridho
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.994 KB) | DOI: 10.32497/aamar.v1i1.3900

Abstract

The pandemic Covid-19 has the impact of changing financial conditions that can result in bankruptcy. Bangkruptcy is the failure of company in carriying out its operational activities to generate profits and failure to pay obligations. One of the signs before the occurrence of bankruptcy in a company is financial distress. Financial distress can be seen from thefinancial statements which are a reflection of the financial condition and results of company, financial statements that can be compared in the data regarding changes that occur in the form of percentages trends and rupiah. The study aims to determine the differences in prediction of healthcare service companies (hospitals) before the pandemic Covid-19 and during the pandemic Covid-19. The population in this study are healthcare service companies (hospital) listed on the IDX for the 2019-2020 period. Samples were selected using purposive sampling method. Hypotesis testing using a different paired 2 test. The results of this study indicate that before the pandemic Covid-19 there were 2 healtcare service companies (hospitals) in the non-bankruptcy category and 5 other companies in the bangkrupt category. Meanwhile, during the pandemic Covid-19, 3 healthcare service companies (hospitals) were not bankrupt category and 4 other companies in the bangkrupt category. This study also shows that there is a significant difference between the value of the bankruptcy ratio of healthcare service companies before the pandemic Covid-19 and during the pandemic Covid-19.
THE ANALYSIS TOWARDS PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA (PERIOD OF 2016-2020) Sheila Maharani Islamidinna; Suryani Sri Lestari; Moh Muslikh
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.616 KB) | DOI: 10.32497/aamar.v1i1.3901

Abstract

The research aims is to analyze the Profitability (Return on Asset) of Commercial Banks in Indonesia Period of 2016-2020 bu using Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), and Net Interest Margin (NIM) as the independent variabels. The population used are 7 Commercial Banks in Indonesia that enter the group of Commercial Banks Business Activities 4 (BUKU 4) Period of 2016 up to 2020. While the sampling was done by puposive sampling technique, using quantitive data and secondary data. In this research the model used is Multiple Linear Regression Analysis using IBM SPSS 25 Statistics. The results and discussion showed that CAR, LDR, and NIM simultaneously have significant effect towards ROA. Furthermore, CAR and NIM have a significant effect, while LDR has no significant effect towards ROA in Commercial Banks Business Activities 4 (BUKU 4). Then, Determination Coefficient Test ( Adjusted R2) obtained the result is 41.9% which showed the contribution of Independent Variables in explaining Dependent Variables, and 58.1% is effected by other variables that are not examined in this research.

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