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Mulyana Machmud
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Jl. Andi Sapada No. 11 Kelurahan Sumpang Minangae, Kec. Bacukiki Barat, Kota Parepare 91122, Indonesia
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Amsir Management Journal
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 28072529     DOI : 10.56341
Core Subject : Economy,
Economics, Econometrics & Finance
Amsir Journal Manajemen - (AMJ) is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. AMJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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Peran Kepemimpinan dalam Kolaborasi Jaringan pada SMPN 6 Meureubo untuk Meningkatkan Kualitas Pendidikan Seprida, Seprida; Aripin, Nurasma
Amsir Management Journal Vol. 5 No. 2 (2025): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i2.592

Abstract

This research aims to describe the role of leadership in network collaboration at SMPN 6 Meureubo for improving the quality of education. A descriptive approach is used to illustrate the phenomena in the field regarding the role of the school principal in enhancing the quality of education through collaboration with various parties (network collaboration). Informants were chosen based on purposive sampling, which means that all informants interviewed are members of SMPN 6 Meurebo, such as teachers, educational staff, and the school principal. The results of the study indicate that resource management, curriculum development, and communication with parents and the community are important parts of the principal's leadership. The main findings show that network collaboration allows for resource optimization and strengthening educational support. This research contributes to the development of school leadership and the improvement of educational quality.
Fraudulent Financial Reporting: An Examination of Financial Stability, Financial Targets, and External Pressure Abbas, Muhammad; Ilyas, Muhammad Khaidir
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.740

Abstract

This study addresses fraudulent financial reporting as a critical issue that threatens the integrity of financial information and undermines stakeholder trust in publicly listed companies. The objective of this research is to analyze the influence of financial stability, financial targets, and external pressure on the likelihood of fraudulent financial reporting in companies listed on the Indonesia Stock Exchange (IDX). This study employs a qualitative approach using inductive thematic analysis of non-numerical data, including corporate financial reports, academic literature, and relevant documents as primary data sources. The analysis is grounded in the theoretical frameworks of the fraud triangle, fraud pentagon, and fraud hexagon to identify and interpret the underlying drivers of financial statement fraud. The findings indicate that financial instability creates internal pressure on management to present financial conditions more favorably than their actual state. Additionally, unrealistic financial targets exacerbate the tendency toward manipulation. External pressures from investors, market expectations, and regulatory demands further intensify managerial motivation to manipulate financial data in order to maintain corporate reputation. Importantly, these three variables do not operate independently; rather, they interact and reinforce one another in creating an environment conducive to fraudulent behavior. This study highlights the importance of strengthening good corporate governance, implementing effective internal control systems, and fostering an ethical organizational culture as comprehensive mechanisms to prevent fraudulent financial reporting.
The Meaning of Word of Mouth and Consumer Considerations in Choosing Institut Andi Sapada Irwan, Ade; Rosdiana, Rosdiana
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.739

Abstract

This study aims to gain an in-depth understanding of how word of mouth and consumer behaviour shape prospective students’ decisions to choose the Institut Ilmu Sosial dan Bisnis Andi Sapada as their place of study. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and document analysis involving prospective students, current students, and alumni selected using purposive sampling. Data were analyzed interactively through the stages of data reduction, data display, and conclusion drawing, while ensuring data trustworthiness through source and technique triangulation. The findings reveal that word of mouth originating from alumni, current students, families, and other social networks functions as a crucial bridge between the institution’s formal information and the actual experiences of users of educational services, thereby shaping prospective students’ perceptions of the campus reputation, quality, and atmosphere. Furthermore, the consumer behaviour patterns of prospective students are characterized by a combination of rational considerations, such as reputation, program relevance, career prospects, and costs, and emotional considerations, including a sense of comfort, value congruence, and support from families and reference groups in the decision-making process. These findings underscore the importance of managing student experiences and strengthening relationships with alumni as strategic efforts to enhance the attractiveness and trustworthiness of Institut Andi Sapada.
Interpreting Economic Value Added (EVA) in the Assessment of Financial Performance: A Case Study of Malabo Pharmacy, Parepare Hidayati, Nurul; Hasan, Hamida
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.738

Abstract

This study aims to understand how the concept of Economic Value Added (EVA) is perceived, internalized, and utilized by the owners and managers of Malabo Pharmacy in Parepare in evaluating the financial performance of their business. In contrast to conventional EVA studies that are predominantly quantitative in orientation, this research adopts a descriptive qualitative approach with a case study strategy, thereby emphasizing the exploration of narratives, experiences, and informants’ perspectives on the concept of economic value added. Data were collected through in-depth interviews, documentation review of financial statements, and limited observation of financial management practices within the pharmacy. The data were then analyzed using qualitative procedures, including data reduction, data display, and conclusion drawing. The findings reveal that the introduction of EVA encourages a shift in managerial perspective from a sole focus on accounting profit toward a more comprehensive understanding of performance that incorporates the cost of capital as a critical element of evaluation. The concept of economic value added is not merely interpreted as a computational outcome but also as a measure of the fairness of returns relative to the capital invested and risks borne by the owners. Furthermore, EVA functions as a cognitive framework in structuring operational decisions, assessing the efficiency of resource utilization, and formulating business development strategies. These findings indicate that EVA can be contextually adapted within small-scale healthcare service enterprises such as pharmacies and contributes to enriching the discourse on value creation-based financial performance in small and medium-sized enterprises.
Reformasi Korporasi untuk Meningkatkan Tata Kelola Industri Geologi di Era Transisi Energi Hasan, Nurhaedah; Hasan, Haslindah; Hasan, Muh. Haedar; Hasan, Dina Maliah; Sahudi, Muh. Aksah
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.711

Abstract

This study explores the integration of Environmental, Social, and Governance (ESG) principles and legal compliance in the business models of geology-based companies in Indonesia, emphasizing how profitability aligns with social and environmental responsibility. Using a qualitative normative-empirical approach through legal analysis, company case studies, interviews, and document review, the research finds that embedding ESG into core operations can enhance financial performance, social legitimacy, and legalrisk management when supported by profitability, strong leadership commitment, and clear implementation strategies. However, ESG adoption often remains compliance-driven, constrained by managerial capacity, greenwashing risks, and limited performance indicators linking financial and non-financial outcomes. The study concludes that geological companies should view ESG and CSR regulations as foundations for innovation and long-term competitiveness rather than regulatory burdens, thereby integrating profitability and socio-environmental responsibility within a sustainable business management framework
Rekonstruksi Prinsip Itikad Baik dalam Transaksi Bisnis Digital di Era Ekonomi Platform Asriyani, Arini; Murdiono, Murdiono; Prabowo, Rahmat Eko; M.A, A.P. Jaya Negara
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.710

Abstract

This article examines the transformation of the good faith principle in Indonesian contract law in response to the rise of platform-based digital business transactions. It identifies a fundamental tension between the classical, text‑oriented understanding of good faith in the Civil Code and the structural realities of the platform economy, where contracts are formed and performed through algorithms, standard‑form clauses, and interface design. Using a normative juridical method with statutory, conceptual, and case approaches, the study analyzes civil law doctrines, Indonesian legislation on electronic transactions and consumer protection, as well as contemporary scholarship on good faith, dark patterns, and digital contract governance. The findings show that, in its current formulation, the good faith principle remains too abstract and remedial, so it is unable to address asymmetric power, information, and technological control embedded in digital platforms. The study therefore proposes a reconstruction of good faith as a structural governance standard that operates ex ante at the level of contract design and platform architecture, anchored in transparency, fairness in design, and proportional risk allocation. Such a reconceptualization would guide legislators, courts, and platform providers in developing concrete benchmarks for lawful digital practices, enabling good faith to function as an effective safeguard of contractual justice and consumer protection in the platform economy.
Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD) Fatima, Nurul Asda; Syahril, Muhammad Akbar Fhad
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.85

Abstract

Based on Law no. 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD), Fee for Land and Building Rights Acquisition (BPHTB) and the Rural and Urban Land and Building Tax (PBBP2) were transferred to local taxes. PBB-P2 was previously a tax which is managed by the central government and its receipts distributed to regions in a certain proportion. This research was conducted with the aim of knowing the differences in Land and Building Tax receipts in increasing Regional Original Income (PAD) before and after the enactment of Law no. 28 Year 2009.
Kajian Perencanaan dan Pengendalian Anggaran Pendapatan Belanja Pada Badan Keuangan Daerah Parepare Adyaqsha
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.83

Abstract

Government agencies are one form of non-profit organizations that aim to improve services to the general public which can be in the form of improving security, improving the quality of education or health quality and others. This research aims to find out the process of Income Budget Planning and spending at the Parepare Regional Finance Agency and the Process of Controlling the Budget of revenue and expenditure at the Parepare Regional Finance Agency. To apply this goal, qualitative methods are used, using observation and interview techniques. The results of this study showed the Budget Planning Process of revenue and expenditure at the Parepare Regional Financial Agency. Planning process based on programs and activities running effectively, The process of controlling revenue and spending budgets carried out at the regional financial agency of Parepare city both monitoring and evaluation.
Pengaruh Permintaan Kendaraan Bermotor Terhadap Volume Penjualan Selama Masa Pandemi Pada Dealer Raya Motor Sukses di Kabupaten Enrekang Ridwan, Muhammad Fahrul
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.82

Abstract

This study aims to determine the influence of motor vehicle demand on Raya Motor Sukses dealers during the pandemic. The data collection techniques used in this study are observation, interviews, and literature studies. While the data analysis technique used is an elasticity analysis technique. The results of this study showed that price changes affect changes in motorcycle demand with different percentage changes. For the results of elasticity of demand obtained the result that the value of the coefficient of change starts at the lowest, which is 5.33% and the highest is 99.43%, which is elastic due to the change in the coefficient value > 1%. This means that demand changes with a percentage that exceeds the percentage of price changes. So that it has a positive impact on the sales volume of yamaha motorcycles at the Enrekang Successful Motorcycle Highway Dealer.
Pengaruh Ekuitas Merek dan Minat Beli Terhadap Keputusan Pembelian Kaos Polo T- Shirt Pada PT. Kaos’Ta Sukses Mulia Kota Parepare Megawati Beddu; Nurbakti, Rezky; Muin, Saripah Aryanti Rasyid
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.73

Abstract

This study aims to determine and explain: the effect of brand equity and buying interest on purchasing decisions on Shirt Polo T-Shirts at PT. Kaos'Ta Sukses Mulia City of Parepare, the data collection techniques used were observation, interviews, questionnaires, documentation and literature study (Library search). The population and sample in this study amounted to 30 respondents who were taken by accident. The data analysis used in this study is descriptive analysis and multiple regression. The results show that the brand equity variable partially has a significant effect on purchasing decisions, the value of tcount > ttable of 3.077 > 2.052 and a significance value of 0.005 (< 0.05 while for The buying interest variable has a positive effect on purchasing decisions for polo T-shirts at PT Kaosta Sukses Mulia Parepare City with tcount < ttable of 0.007 < 2.052 and a significance value of 0.995 (> 0.05). is 0.1%. The test results in this study state that the buying interest variable does not have a positive fcount (5,119)> ftable. (3,354 )

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