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 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)" : 7 Documents clear
ANALYSIS OF THE EFFECT OF PRODUCT KNOWLEDGE, BANK REPUTATION, AND BANKING DIGITALIZATION ON SAVING DECISIONS IN SHARIA COMMERCIAL BANK (STUDY ON THE PEOPLE OF SEMARANG CITY) Salma Rohadatul Aisy; Nyata Nugraha; Sri Hardiningsih
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.134 KB) | DOI: 10.32497/aamar.v1i2.4165

Abstract

This study aims to analyze the significance of the effect of Product Knowledge, Bank Reputation, and Banking Digitalization on Saving Decisions in Sharia Commercial Bank on the people of Semarang City both simultaneously and partially. The population in this study was all people in Semarang City, Central Java, while the sample in this study was 75 respondents selected using purposive sampling techniques. The data used in this study are primary data obtained through questionnaires. The analysis model used in this study is multiple linear regression analysis, while the analysis technique uses the F statistic test, coefficient of determination test (R2), and t statistic test with the SPSS 26 computer program. The results of hypothesis testing and discussion show that Product Knowledge, Bank Reputation, and Banking Digitalization have a significant effect on Saving Decisions both simultaneously and partially.
THE EFFECT OF ENTERPRISE RISK MANAGEMENT AND INVESTMENT DECISION ON FIRM VALUE DURING THE COVID-19 PANDEMIC (EVIDENCE FROM HOTELS, RESTAURANTS, AND TOURISM COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2020-2021) Ummu Hanifah; Maria Th. Heni Widyarti; Sri Hardiningsih
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.198 KB) | DOI: 10.32497/aamar.v1i2.4166

Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) and investment decision with firm size, leverage, and managerial ownership as control variables on firm value during the Covid-19 pandemic, either simultaneously or partially. The population of this study is hotel, restaurant, and tourism companies listed in Indonesia Stock Exchange 2020-2021. The sample was selected using purposive sampling method with a total sample of 26 companies. The method of analysis in this study using multiple linear regression. The results showed thatEnterprise Risk Management (ERM) and investment decision with firm size, leverage, and managerial ownershipsimultanously had a significant effect on firm value as indicated by the value of Fcount>Ftable, which was 5.553 > 2.42 with a significance level of 0.000 from significance level of 0.05. The partial test shows that Enterprise Risk Management (ERM), investment decision, and managerial ownership have no significant effect on firm value. Partially, firm size has a significant negative effect on firm value. And leverage partially has a significant positive effect on firm value.
The Influence of Total Quality Management To Profit in the MSME Culinary Sector Maulanisha Ihsani Gendroyono; Mohamad Hasanuddin; Maria Th. Heni Widyarti
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.249 KB) | DOI: 10.32497/aamar.v1i2.4167

Abstract

Destination from study this is for analyze the effect of total quality management (TQM) on profits moderated by the performance of MSMEs after the COVID-19 pandemic. Study This research was carried out on SMEs in the fast food culinary sector in the Mranggen district of Demak. Variable free from study this is total quality management and performance, variable dependent is profit and there one variable moderation that is performance. Indicator of the total quality management used in study this is customer focus, improvement _ sustainability, and empowerment employees. Respondents used _ as any as 60 senior employees at selected MSMEs use purposive sampling technique. Method data collection that is method survey with use questionnaire. Study this using a data quality test consisting of from the validity test and reliability test, continued with using assumption test classic consisting of from normality test, heteroscedasticity test and multicollinearity test then test the hypothesis which consists of from Moderated Regression Analysis (MRA), t test (partial) and f test (simultaneous) and coefficient test determinant (R 2). Research results state that total quality management variable has an effect significant and positive (97.113 > 2.54) towards profit by partial, and variable MSME performance has an effect significant and positive (3.713 > 2.120) towards profit by partial. MSME performance variable is not succeed moderate (0.867) the effect of total quality management on earnings.
THE INFLUENCE OF ACADEMIC SERVICE QUALITY ON STUDENT SATISFACTION AT PUSMANU PEKALONGAN POLYTECHNIC Singgih Setiawan; Jilma Dewi Ayuningtyas
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.646 KB) | DOI: 10.32497/aamar.v1i2.4172

Abstract

This study aims to examine the effect of Physical Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5), on Student Satisfaction (Y). To test these variables, the researcher chose the campus as the research object. The research was conducted by distributing questionnaires to 100 students of the Pusmanu Pekalongan Polytechnic. The research sample was taken using the Stratified Random Sampling technique. The results showed that Physical Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) had a significant positive effect on Student Satisfaction (Y) at the Polytechnic Pusmanu Pekalongan. But Assurance (X4) and Empathy (X5) are variables that have a strong influence on Student Satisfaction (Y) at Pusmanu Pekalongan Polytechnic.
THE EFFECT OF RETURN ON ASSETS (ROA), DEBT TO ASSETS (DAR), EARNINGS PER SHARE (EPS), GROWTH, AND SIZE ON COMPANY VALUE IN MANUFACTURING COMPANIES Gracia Oktaviane Lungkang; Fransisca Hanita Rusgowanto
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.908 KB) | DOI: 10.32497/aamar.v1i2.4163

Abstract

This study aims to obtain empirical evidence of the effect of return on assets, debt to assets, earnings per share, growth and size on firm value. This study uses quantitative secondary data with purposive sampling method and multiple linear regression analysis, the total sample in this study is 30 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results of this study indicate that return on assets and debt to assets have a significant effect on firm value. Meanwhile, earnings per share, growth and size have no significant effect on firm value.
CAN GOOD GOVERNANCE IN MOSQUES INCREASE THE PROSPERITY OF MOSQUES IN THE 4.0 ERA? Aditya Fadillah Azka; Andien Mirza Pratiwi; Alda Putri Safira; Galluh Muhammad Dhiya Ulhaq; Novita Novita
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.516 KB) | DOI: 10.32497/aamar.v1i2.4173

Abstract

This study aims to determine the understanding of the management of the Mosque Prosperity Council (DKM) about good governance that can be carried out in managing mosques so that they can increase the prosperity of the mosque. The variables that explain good governance consist of transparency, accountability, responsibility, independence, and fairness. As for the level of mosque prosperity, it can be seen from the number of worshipers who come to worship at the mosque, the organization of religious activities and social activities as well as services for mosque congregations. The data used in this study are primary data obtained from interviews with the Mosque Prosperity Council (DKM) which then became the basis for research analysis using qualitative descriptive methods. The sample of this study is a mosque located in the area around the author's residence. The results of this study based on interviews explained that the DKM administrators agreed that by implementing good governance in managing the mosque, it could increase the prosperity of the mosque. Good governance makes mosques able to organize more religious activities and social activities for their congregations.
PREPARATION A CASH FLOW STATEMENT AT THE MURIA COOPERATIVE, KUDUS REGENCY IN 2021 Bernika Artamevia; Didiek Susilo Tamtomo; Zulaika Putri Rokhimah
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.03 KB) | DOI: 10.32497/aamar.v1i2.4164

Abstract

The purpose of this research is to compile and analyze cash flow reports at the Muria Cooperative Kudus Regency in 2021. The data used in the preparation of this research are secondary data, namely comparative balance sheets as of December 31, 2021 and 2020, remaining operating result for the year ended December 31, 2021, and selected data transactions in the form of a list of fixed assets in 2021 and the distribution of the remaining operating results in 2020. Data collection was obtained through interviews and documentaries. The data processing method used is description and exposition. The result of the preparation of this research is that the Cash Flow Statement at the Muria Cooperative Kudus Regency in 2021 has been prepared and in positive cash flows from operating activities and investing activities, and negative cash flows from financing activities. Muria Cooperative Kudus Regency in 2021 has a free cash flow of Rp 13.416.912, shows that the cooperative uses cash flow from operating activities to support operational needs and business development. Muria Cooperative’s cash shows good condition and is in a growing phase in business development.

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