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 8 Documents
Search results for , issue "Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)" : 8 Documents clear
INFLUENCE OF PROCESSING AND NON-PROCESSING SERVICE QUALITY ON PASSENGER SATISFACTION SEMARANG AIRPORT Divanandya Zahra Ramadhana; Kurniani Kurniani; Eva Purnamasari
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.4803

Abstract

The purpose of this study is to investigate the variables that affect Passenger Satisfaction. The determining factors considered are the Service Quality of Processing and Non- Processing. This study uses a quantitative research method with a purposive sampling technique, namely by distributing questionnaires to air service users who depart through Semarang Airport with 100 respondents. The SPSS 26 statistical test tool is used in this data analysis procedure together with a variety of linear regression analysis techniques. The findings revealed that Passenger Satisfaction is positively and significantly impacted by the Service Quality of Processing and Non-Processing. The magnitude of the coefficient of determination is 0.660, this means that 66% of Passenger Satisfaction can be explained by the Quality of Processing and Non-Processing Services while the remaining 34% is explained by other variables not examined in this study. This shows that Processing and Non-Processing Service Quality plays an important role in increasing Passenger Satisfaction.
INFLUENCE OF THE TRIPLE BOTTOM LINE CONCEPT ON SUSTAINABILITY AND SUCCESS OF TOFU SMEs IN MAGELANG Isnu Niki Adi Kurnia; Mohamad Hasanudin; Alvianita Gunawan Putri
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5095

Abstract

Business sustainability is essential for enterprises to endure in the future and provide economic, social, and environmental opportunities for future generations. By establishing business sustainability in economic, social, and environmental aspects, a business can enhance its success. This study seeks to analyse business sustainability and success in tofu SMEs in Magelang Regency, with a focus on sustainable practices. The study was conducted using purposive sampling technique with specific criteria and considerations to determine the sample. A total of 60 participants from the tofu industry hub in Candimulyo District were included in the sample. The analysis employed quantitative methods and a descriptive analysis approach, using variables and indicators. The research findings indicate that the sustainability of tofu SMEs is influenced by economic, social, and environmental variables within the triple bottom line concept. Meanwhile, the success of small and medium-sized enterprises producing tofu is determined by economic and social factors, operating within the framework of the triple bottom line concept.
THE INFLUENCE OF SOCIAL MEDIA MARKETING AND FINANCIAL LITERACY ON PURCHASE DECISIONS OF GOLD SAVINGS IN PEGADAIAN UNIT BOJA Marsaa Putri Maharani; Sandi Supaya; Jati Nugroho
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.4810

Abstract

To specify the influence of Social Media Marketing and Financial Literacy on Purchase Decisions is the goals of this research. The issue in this research is due to the expansion of internet users in Indonesia, yet the level of financial literacy in Indonesia is still relatively low and many people don’t know the benefits of Pegadaian’s gold savings product. This study uses quantitive research methods with non-probability sampling techniques (purposive sampling). This study determines the quantity of samples taken are 95 respondents. Multiple linear regression analysis techniques are used to analyze the data in this research, this was held to measure the influence of the independent variables on the dependent variable. The results found that Social Media Marketing and Financial Literacy have significant effect towards Purchase Decisions. The amount of the coefficient of determination is 90,5% on purchase decisions and the remaining 9,5% is influenced by additional factors not considered in this study. This shows that the Social Media Marketing variable and Financial Literacy variable have an important role in increasing the Purchase Decision of gold savings. Based on these data, it is hoped that PT Pegadaian UPC Boja would improve social media marketing and financial literacy so that the decision to purchase gold savings can be achieved.
ANALYSIS OF THE INFLUENCE OF ISLAMIC BANKING KNOWLEDGE, SOCIAL VALUES, RELIGIOUSNESS, AND PERCEPTIONS ON STUDENT CAREER INTEREST IN ISLAMIC BANKING (STUDY OF ISLAMIC BANKING STUDY PROGRAM STUDENTS IN SEMARANG CITY) Rosana Dika Afristina; Muhammad Asrori; Sam'ani Sam'ani
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.4969

Abstract

This study aims to analyse the significance of Islamic banking knowledge, social values, religiosity, and perceptions of career interest of students of the Semarang City Islamic Banking Study Program in Islamic Banking both simultaneously and partially. The population in this study were students of the Islamic Banking Study Program in Semarang City. Using a sampling technique, namely purposive and accidental sampling, 100 respondents met the criteria. The data used in this study are primary data obtained through distributing questionnaires. The analysis model used in this study is a multiple linear regression analysis model. In contrast, the analysis technique uses the F statistical test, the coefficient of determination (R2) test, and the t statistical test, which is processed using the SPSS 25.00 program. The hypothesis proving and discussion results show that Islamic Banking Knowledge, Social Values, Religiosity, and Perceptions significantly affect student career interest in Islamic Banking. Sharia Banking Knowledge and Social Values partially have a positive effect but do not substantially affect student career interest in Islamic Banking. Religiosity partially has a positive and significant impact on student career interest in Islamic Banking. Perception partially has a positive and significant effect on students' career interest in Islamic Banking.
ANALYSIS OF THE INFLUENCE OF MOTIVATION, FINANCIAL REWARD, INTERNSHIP EXPERIENCE, AND JOB MARKET CONSIDERANTION ON CAREER INTEREST IN ISLAMIC FINANCIAL INSTITUTIONS (STUDY ON SHARIA BANKING STUDENTS IN SEMARANG CITY). Rosalia Putri Puspitasari; Muhammad Asrori; Nur Maziyah Ulya
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5050

Abstract

This study aims to analyze the significance of the effect of motivation, financial rewards, internship experience, and job market considerations on career interest at Islamic Financial Institutions on sharia banking students in Semarang City both simultaneously and partially. The population in this study were all students of the sharia banking study program in Semarang City. The sample used in the study 100 respondents who were selected using purposive sampling technique. The data used in this study are primary data obtained through the dissemination of questionnaires. The analysis model used in this study is a multiple linear regression analysis model, while the analysis technique uses a statistical test F, a coefficient of determination test (R2), and a statistical test t that is processed using the SPSS 25.00 program. The result of proving the hypothesis and discussion show that motivation, financial rewards, internship experience, and job market considerations simultaneously have a significant effect on career interest in Islamic Financial Institutions on sharia banking students in Semarang City. Partially, motivation has a positive and significant effect, financial reward has a negative but significant effect, internship experience has a positive and significant effect, and job market considerations has a positive but not significant effect on career interest in Islamic Financial Institutions on sharia banking students in Semarang City.Keywords: Career Interest, Motivation, Financial Reward, Internship Experience, and Job Market Consideration.
ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES AND TRIPLE BOTTOM LINE PRINCIPLES IN CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS IN PT. XYZ Felisha Adiva; Maria Theresia Heni Widyarti; Arum Febriyanti Ciptaningtias
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5093

Abstract

The company's business activities will become more efficient if the company can apply the principles of Good Corporate Governance (GCG) with full commitment, including in implementing Corporate Social Responsibility (CSR) programs. In addition to the GCG principles, the implementation of CSR programs also needs to pay attention to the Triple Bottom Line principles to have a valuable impact on the sustainability of the company. This research is descriptive-quantitative research that aims to analyze the implementation of CSR programs and analyze the application of GCG and Triple Bottom Line principles in the CSR program of PT XYZ. Data collection was conducted through interviews, questionnaires, and documentation. Respondents related to the distribution of questionnaires are the recipients of the Community Development Program Year 2022-2023. The data analysis used is descriptive analysis to get the index value. The results showed that GCG principles and Triple Bottom Line principles have been applied to the CSR program of PT XYZ. However, the implementation of GCG principles related to the principles of transparency and responsibility as well as the implementation of Triple Bottom Line principles related to people still have shortcomings.
FACTORS INFLUENCE THE INTENTION TO USE IN PAYLATER FEATURE AMONG THE MILLENNIAL GENERATION Kholidah Azzahra; Mardinawati Mardinawati; Sri Rahayu Zees; Prima Ayundyayasti
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.4613

Abstract

These days the use of PayLater has become a trend in society, focusing on the gen z and millennials. This is because digital adoption in significantly higher than the previous generation. Shopee introduced the latest digital credit card payment feature called Shopee PayLater (SPayLater). In this case, the research is carried out on Acceptance and Use Technology in Shopee PayLater feature using UTAUT2 Model. This research aims to analyze the factors that influence the intention to use the PayLater feature on Shopee PayLater using UTAUT2 Model. The data used was obtained from distributing questionnaires with 122 respondents of millennial generation Shopee PayLater users. The data collection technique used is Nonprobability Sampling. The data was processed using SmartPLS 3. The resuts of this study indicate that there are variables that have a significant and no significant effect on the use of Shopee PayLater. The variables of Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, and Price Value have no significant effect on Behavioral Intention. In addition, the Hedonic Motivation and Habit variables have a significant effect on the Behavioral Intention of using SPayLater. Another result of this research is that Behavioral Intention, Facilitating Conditions, and Habit variables have a significant effect on Use Behavior using Shopee PayLater. 
QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT? Wulan Asmiati; Sahrul Ponto; Dian Pertiwi; Fajar Rina Sejati
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5094

Abstract

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.

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