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Amar Sani
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amar@stieamkop.ac.id
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+6285399929080
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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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Kota makassar,
Sulawesi selatan
INDONESIA
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 6 Documents
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Search results for , issue "Vol. 4 No. 1 (2024): January - June" : 6 Documents clear
Assessing the Factors Influencing the Choice between Dividends and Share Repurchases Abdul Rahman; Ratna Sari
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1443

Abstract

This study aims to examine the factors influencing the choice between dividends and share repurchases in corporate finance. Using a comprehensive literature review, this research explores the financial, strategic, and governance considerations that shape payout decisions within firms. The research design synthesizes insights from theoretical frameworks and empirical studies to provide a nuanced understanding of the complexities underlying dividend and share repurchase policies. Findings indicate that profitability, market timing, financial constraints, and managerial incentives are critical determinants of payout decisions, reflecting the dynamic nature of capital allocation processes. The discussion emphasizes the importance of aligning managerial interests with shareholder objectives through effective corporate governance mechanisms and transparent disclosure practices. The study's implications underscore the need for corporate finance practitioners and policymakers to adopt a multidimensional approach to payout decisions, integrating financial, strategic, and market perspectives to optimize shareholder value and mitigate risks associated with capital allocation strategies. By addressing these research gaps, scholars can contribute to a deeper understanding of the factors influencing payout decisions and inform evidence-based strategies for sustainable value creation in the corporate sector.
The Relationship Between Financial Markets and Monetary Economics Zakaria Zakaria; Abdul Rasyid; Ismail Noy; Rofiqah Al Munawwarah
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1445

Abstract

This study investigates the intricate relationship between financial markets and monetary economics, aiming to analyze its dynamics and implications comprehensively. The research synthesizes theoretical frameworks encompassing monetarist, New Keynesian, and behavioral economics perspectives alongside empirical evidence on market reactions to monetary policy and the effectiveness of unconventional measures. Critical debates on forward guidance and financial market imperfections are explored, highlighting challenges and opportunities for policy effectiveness. Employing a mixed-methods approach, quantitative analysis and qualitative insights from market participants elucidate the nuanced mechanisms underlying this relationship. Findings underscore the pivotal role of central bank actions in shaping financial market outcomes and investor behavior, emphasizing the importance of effective communication and policy frameworks. Implications for monetary policy formulation and financial stability are discussed, emphasizing the need for transparent communication and policy frameworks to foster well-functioning financial markets and support macroeconomic stability.
Corporate Transparency and Environmental Reporting: Trends and Benefits Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1448

Abstract

This study investigates the trends and benefits of corporate transparency and environmental reporting, responding to various stakeholders' increasing demand for transparency. Employing a mixed-methods research design, this study combines qualitative, in-depth interviews with industry experts and quantitative analysis of secondary data from corporate reports, financial statements, and sustainability disclosures. This approach ensures a comprehensive understanding of the subject. The study reveals the growing demand for transparency, adoption of standardized reporting frameworks, and digital transformation are vital trends enhancing corporate transparency practices. Environmental reporting notably improves corporate reputation, supports risk management, and drives innovation. However, challenges such as inconsistent reporting standards, greenwashing, resource requirements, and data complexity were identified as significant obstacles. The research highlights the importance of tailored transparency strategies, especially for SMEs, and suggests the need for more standardized and universally accepted reporting frameworks. The study's original combination of qualitative and quantitative methods provides valuable insights for academic and practical applications, guiding policymakers and industry leaders in promoting comprehensive and effective transparency practices. Future research should focus on developing scalable solutions for transparency and assessing the long-term impacts of these practices.
Evolution of HRM Strategies in the Digital Age: A Comprehensive Review Sjamsier Husen; Risma Nur Wahidah; Duta Mustajab
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1535

Abstract

This study explores the evolution of HRM strategies in the digital age, focusing on integrating technology, data-driven decision-making, employee experience and engagement, and the impact on organizational culture and change management. We used a qualitative research approach to conduct semi-structured interviews and focus groups with HR professionals, managers, and employees from various industries. The data was analyzed using thematic analysis to identify patterns and insights related to digital HRM strategies. The study reveals that e-HRM systems and AI technologies significantly enhance HR efficiency and strategic capabilities. Personalized development programs and flexible work arrangements, supported by digital tools, improve employee experience, engagement, and retention. Effective leadership is critical in fostering a culture of adaptability and continuous learning, essential for successful digital transformation. The findings align with transformational leadership theory and highlight the importance of data-driven decision-making in modern HRM practices. The research contributes to both academic knowledge and practical application. Organizations can enhance their HRM strategies by investing in digital tools, fostering flexible work environments, and promoting continuous learning and adaptability through strong leadership. These strategies can lead to higher employee satisfaction, engagement, and organizational performance. Future research should include a broader range of organizations and longitudinal studies further to understand the long-term impacts of digital HRM strategies and explore potential challenges in digital transformation. This study provides a comprehensive framework for leveraging digital advancements in HRM to achieve optimal outcomes.
A Qualitative Study on Performance, Investment Decisions, and Strategic Approaches Sahrul Ponto; Muhamad Aqsa; Fajar Rina Sejati; Kartim Kartim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1537

Abstract

This qualitative study delves into financial management strategies within organizational contexts, focusing on performance optimization, investment decisions, and strategic approaches. The research aims to understand these strategies and their implications comprehensively. Data from peer-reviewed articles, books, and reports were synthesized using thematic analysis. Findings reveal multifaceted performance optimization strategies, including operational efficiency enhancement, cost control, and performance measurement. Investment decision-making involves thorough evaluation, risk assessment, and strategic alignment influenced by behavioral biases. Strategic approaches emphasize long-term planning, adaptive strategies, and financial risk management. The study contributes to theoretical frameworks such as agency theory and behavioral finance. For practitioners, it underscores the importance of aligning financial goals with organizational objectives, leveraging technology, and addressing biases. Key findings advocate for holistic financial management strategies to enhance performance and adapt to dynamic environments.
Pengaruh Orientasi Kewirausahaan dan Pemanfaatn Teknologi Terhadap Keberlanjutan Usaha Melalui Kelincahan Strategis pada Pelaku UMKM di Kota Makassar Hidayat, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.2592

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan pemanfaatan teknologi terhadap keberlanjutan usaha UMKM di Kota Makassar dengan kelincahan strategis sebagai variabel mediasi. Melalui pendekatan kuantitatif, data diperoleh dari 90 responden pelaku UMKM di sektor perdagangan, kuliner, dan manufaktur menggunakan kuesioner berbasis skala Likert. Hasil analisis menunjukkan bahwa orientasi kewirausahaan memiliki pengaruh signifikan terhadap kelincahan strategis, namun tidak memberikan pengaruh langsung terhadap keberlanjutan usaha. Sementara itu, pemanfaatan teknologi terbukti berkontribusi positif terhadap kelincahan strategis dan keberlanjutan usaha. Selain itu, kelincahan strategis berfungsi sebagai mediator yang menghubungkan orientasi kewirausahaan dan pemanfaatan teknologi dengan keberlanjutan usaha. Penelitian ini menegaskan pentingnya penguatan orientasi kewirausahaan dan adopsi teknologi dalam mendukung kelincahan strategis UMKM, yang pada akhirnya berkontribusi terhadap keberlanjutan usaha di tengah dinamika pasar. Temuan ini memiliki implikasi praktis bagi pelaku UMKM dan pembuat kebijakan dalam merumuskan strategi peningkatan daya saing.

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