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Amar Sani
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amar@stieamkop.ac.id
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Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
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Amkop Management Accounting Review (AMAR)
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 28282248     DOI : 10.37531/amar.v3i1
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged. ISSN Online : 2828-2248 Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2023): July - Desember" : 5 Documents clear
Accountability and Transparency in Public Sector Accounting: A Systematic Review Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1440

Abstract

This study aims to systematically review the mechanisms that promote accountability and transparency in public sector accounting, focusing on regulatory frameworks, auditing practices, digital transformation, stakeholder engagement, and ethical considerations. The study employs a systematic review design, following PRISMA guidelines to ensure a rigorous and transparent approach. The literature search spans from 2000 to 2023, including peer-reviewed journal articles, books, and official reports. Keywords such as "accountability in public sector accounting," "transparency in government financial reporting," and "public sector auditing" were used to identify relevant studies. Data was extracted and analyzed using qualitative synthesis and thematic analysis to identify patterns, themes, and gaps. The review highlights the significant role of IPSAS and GFS in enhancing financial transparency and accountability. Effective external and internal auditing practices are crucial for maintaining public trust. Digital technologies and e-government initiatives improve the accessibility and transparency of financial information, although challenges such as data security and digital literacy remain. Active stakeholder engagement and robust ethical frameworks are essential for fostering a culture of transparency and accountability. The findings underscore the need for a multifaceted approach to improving public sector financial management. Policymakers should prioritize adopting international standards, invest in digital infrastructure, and promote ethical behavior through continuous education. Future research should explore tailored support initiatives and the impact of emerging technologies on transparency and accountability.
Digital Marketing and Consumer Engagement: A Systematic Review Abdul Haris
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1442

Abstract

This comprehensive literature review explores the multifaceted landscape of digital marketing and consumer engagement. The study examines the evolution of digital marketing strategies, consumer behavior in the digital age, and the challenges and ethical considerations inherent in digital marketing practices. Employing a systematic approach, the research design thoroughly examines scholarly sources to elucidate critical themes and findings. Findings indicate that digital marketing has evolved significantly, offering businesses unparalleled opportunities to engage with consumers across diverse platforms. Search engine optimization (SEO), content marketing, social media marketing, and influencer marketing have become potent tools for enhancing brand visibility and fostering consumer interaction. However, the study also highlights challenges such as algorithmic bias and ethical considerations, emphasizing the importance of transparency and accountability in digital marketing practices. The discussion underscores the critical role of consumer engagement and moral principles in shaping the future landscape of digital marketing. Implications suggest that businesses prioritize ethical best practices and adopt an integrated approach to digital marketing to drive sustainable growth and cultivate enduring relationships with consumers, navigating the evolving digital landscape effectively.
Labor Management in Company Operations Hasyim Hasyim; Muhammad Bakri
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1509

Abstract

This study explores the critical factors influencing labor management in company operations, focusing on technological integration, workplace flexibility, diversity and inclusion (D&I), performance-based incentives, and Strategic Human Resource Management (SHRM). A mixed-methods approach was employed, combining quantitative surveys with 200 mid-level and senior managers and qualitative interviews with 20 participants across various industries. The quantitative data provided statistical insights, while the qualitative data offered a deeper contextual understanding. The study identified that technological integration enhances operational efficiency and employee engagement but requires continuous upskilling and robust cybersecurity measures. Workplace flexibility improves productivity and job satisfaction but challenges maintaining team cohesion. D&I drives innovation but faces implementation barriers such as insufficient leadership commitment. Performance-based incentives motivate employees but can lead to stress and burnout if not balanced with intrinsic rewards. Effective SHRM aligns HR practices with organizational goals but requires overcoming structural and cultural barriers. These findings align with existing theories and highlight both the benefits and challenges of contemporary labor management practices. The study provides valuable insights for organizations seeking to enhance labor management practices. Practical recommendations include investing in employee training, adopting new management strategies for flexible work environments, committing to D&I initiatives, balancing extrinsic and intrinsic rewards, and viewing HR as a strategic partner. Addressing these areas can lead to improved organizational performance and employee satisfaction.
Trade Barriers and Economic Health: Insights from International Economics Imran Tajuddin
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1510

Abstract

This research investigates the interplay between trade barriers and economic health within international economics, aiming to provide valuable insights for policymakers and stakeholders. The study aims to uncover the nuanced impacts of tariffs, quotas, and non-tariff barriers (NTBs) on economic indicators such as GDP growth, employment rates, and income distribution across diverse national contexts and economic sectors. The research design adopts a mixed-methods approach, integrating quantitative analysis and qualitative exploration. Quantitative analysis reveals the differential effects of trade barriers on economic indicators, emphasizing the complexities in policy formulation. Qualitative insights from stakeholder interviews and case studies enrich the understanding of underlying mechanisms driving these effects, highlighting the importance of evidence-based policymaking. The findings underscore the multifaceted nature of trade barriers' impact on economic health, emphasizing the necessity of balanced policy strategies. The discussion delves into the implications of poorly managed trade barriers on economic growth and income distribution, advocating for evidence-based policy formulation to foster sustainable economic development. The implications extend to practical applications, guiding policymakers in crafting effective policies while providing actionable insights for practitioners and avenues for further research refinement.
Ecosystems for Entrepreneurship: A Study of Supportive Environments and Their Impact Yana Ermawati
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1512

Abstract

This study explores the impact of supportive environments, or entrepreneurial ecosystems, on the success and development of entrepreneurial activities across diverse geographic regions. Employing a qualitative approach, this research utilizes semi-structured interviews, focus groups, and document analysis to gather comprehensive insights from entrepreneurs, policymakers, investors, and educational institution representatives. The study focuses on various entrepreneurial ecosystems, examining the interactions between financial resources, government policies, educational institutions, cultural attitudes, and social networks. The findings underscore the critical role of financial resources, such as venture capital and angel investors, in fostering entrepreneurial success. Government policies that promote business-friendly regulations, tax incentives, and support for research and development significantly enhance entrepreneurial environments. Educational institutions provide essential knowledge, skills, and training as hubs for innovation. Positive cultural attitudes towards entrepreneurship and robust social networks also play pivotal roles in supporting entrepreneurial activities. The study highlights geographic disparities in resource distribution and entrepreneurial ecosystems' dynamic, evolving nature, emphasizing the need for tailored support mechanisms in developing regions. The study provides practical insights for startup founders, managers, and policymakers. It emphasizes the importance of fostering a culture of innovation, investing in R&D, and adopting agile methodologies. Policymakers can support startups by creating conducive regulatory environments and facilitating access to funding. Future research should explore the dynamic nature of innovation over time and across different industry contexts to further understand the mechanisms driving startup success.

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