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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2024): July - Desember" : 7 Documents clear
Corporate Governance and Marketing Performance: The Role of Customer Relations and Market Orientation Hidayat, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2356

Abstract

The Company is very important to have the ability to distribute the strategies that have been set, especially in the implementation of corporate governance so that the Company is able to ensure that it can achieve predetermined goals. Purpose: the purpose of this study is to determine the extent to which the Company is able to distribute Corporate Governance strategies to improve marketing performance through consumer relationship management and marketing orientation. Research Design, Data, and Methodology: Data collection in this study was carried out by distributing questionnaires to 85 respondents who work as leaders in property industry companies in Makassar City. Result: corporate governance has no significant affect on marketing performance but corporate governance affect on customer relation and marketing orientation, customer relation affect on marketing performance, marketing orientation affect marketing performance. This research indicate that corporate governance affect marketing performance through customer relations and this research result also indicated that corporate governance affect marketing performance through marketing. Conclusion: D istribution of management policies to improve performance is very important to be considered by distribution management requires effective tools and this research shows that the distribution of the Company's strategy can be carried out through the concept of customer relationship management and marketing orientation.
The Effect Of Internal Audit And The Effectiveness Of Internal Control On The Ability To Detect Fraud Yuliana, Khrisna Anggun; Badren, Yuliana
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2622

Abstract

Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.
Carbon Management Accounting, Green Intellectual Capital, Carbon Tax Policy Initiative And Firms Market Performance In Mining Companies Indonesia Suswandoyo, M.Imam
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2625

Abstract

This study aims to investigate carbon management accounting (CMA) and Green intellectual capital (GIC) on Carbon Tax Policy Initiatives and Firms Market Performance (FMP) This study uses a population of mining sector companies on the Indonesia Stock Exchange from 2021-2023. The purposive sampling method with a sample size of 15 companies. Analysis tools using Eviews 13 and panel data regression. The results showed that CMA and GIC had a positive effect on CTPI, but CMA and CTPI had no positive effect on FMP. When conducting research, there are limitations in terms of measuring CMA and GIC which depend on annual and ongoing reports with a certain level of subjectivity. This study does not use moderation and mediation variables so that the driving factors and direct and indirect relationships are unknown; and the object of this research focuses on mining listed on the IDX 2021-2023 This research is expected to make a positive contribution to the development of stakeholder theory and new insights about sustainability, especially CMA and GIC, in designing CTPI which affects FMP in the context of mining companies in developing countries Indonesia amid the pressure of global warming.
Analysis of the Effectiveness of Regional Inspectorates in Performing Oversight Functions: A Focus on Responsiveness and Accountability Kurniawan, Kurniawan; juminarni, Aryuni; Salida, Amrizal; Haeril, Haeril; Fadlina, Fadlina
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2626

Abstract

This study aims to analyze the effectiveness of the 1focusing on aspects of responsiveness and accountability. This research employs a descriptive qualitative method with a case study approach. The study population includes all employees of the Inspectorate and Regional Government Organizations (OPD) in Sidenreng Rappang Regency, with the sample selected using purposive sampling techniques. The findings indicate that the effectiveness of the Sidenreng Rappang Inspectorate's oversight has been well-executed, demonstrated through indicators of responsiveness such as the ability to respond to the public, speed, accuracy, timeliness in service, and complaint handling. The accountability aspect is also proven effective based on the Government Agency Performance Report (LKjIP), which serves as a reference in achieving the Inspectorate's vision and mission, as well as the preparation of performance-based accountability reports. However, the study also identified several challenges, including limited human resources and the lack of public dissemination of oversight documents. These results explain that the Sidenreng Rappang Regency Inspectorate is effective in its role as an internal supervisor, transitioning from its initial function as a watchdog to now functioning as a mentor, consultant, early warning system, and quality assurance. However, continuous efforts are needed to enhance capacity and oversight effectiveness to support better governance.
The Role of Financial Literacy in Mediating the Effect of Kaizen Concept Implementation on Production Cost Control among Food and Beverage MSMEs in Pangkajenne City Salida , Amrizal; Fadlina, Fadlina; Kurniawan, Kurniawan; Haeril, Haeril; Suriadi, Suriadi
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2627

Abstract

This study aims to examine the effect of Kaizen concept implementation on production cost control among micro, small, and medium-sized enterprises (MSMEs) in the food and beverage sector in Pangkajenne City, and to investigate the mediating role of financial literacy. One of the persistent issues faced by MSMEs is weak cost control due to inadequate cost recording and management practices. The Kaizen approach, which emphasizes continuous and incremental improvement, is expected to enhance cost efficiency. However, its effectiveness is believed to be maximized when supported by sufficient financial literacy. A descriptive quantitative method was employed, and data were analyzed using Partial Least Squares (PLS). Data were collected through questionnaires distributed to 97 food and beverage MSME owners operating container-based outlets in Pangkajenne. The results reveal that: (1) Kaizen implementation has a positive and significant effect on production cost control; (2) financial literacy also has a positive and significant effect on production cost control; and (3) financial literacy significantly mediates the relationship between Kaizen implementation and production cost control. These findings suggest that achieving optimal cost efficiency requires not only consistent application of Kaizen practices but also strengthening financial literacy among MSME actors.
Analysis Of The Impact Of Esg (Environmental, Social, Governance) On Company Financial Performance In Indonesia Post-Green Taxonomy Implementation Antoni, Antoni
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2655

Abstract

This study aims to analyze the impact of ESG (Environmental, Social, and Governance) dimensions on the financial performance of companies in Indonesia following the implementation of the Green Taxonomy by the Financial Services Authority (OJK). ESG is an important indicator in assessing the sustainability and responsibility of a company, while financial performance is measured using indicators such as Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. The approach used is explanatory quantitative with secondary data obtained from sustainability reports and annual financial statements of non-financial public companies listed on the Indonesia Stock Exchange (IDX) during the post-implementation period of the Green Taxonomy. The analysis technique used is panel data regression with Fixed Effect or Random Effect models, accompanied by classical assumption tests and significance tests. The research results show that the three aspects of ESG simultaneously and partially have a significant impact on the company's financial performance. These findings reinforce the importance of adopting ESG as part of long-term business strategies and demonstrate the strategic role of the Green Taxonomy in promoting sustainability integration in Indonesia's corporate sector.
How Digital Maturity Drives Operational Efficiency: A Multi Sector Analysis Syahruddin, Syahruddin
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.3248

Abstract

This study investigates the extent to which digital maturity enhances operational efficiency across multiple industrial sectors in 2024. As organizations continue to adopt digital technologies, understanding the measurable impact on operational performance becomes critically important. A quantitative cross-sectional survey was conducted involving 200 organizations from five sectors: manufacturing, finance, retail, healthcare, and utilities. The data were analyzed using Structural Equation Modeling (SEM) to test construct reliability, validity, and the hypothesized relationship between digital maturity and operational efficiency. The results demonstrate a significant positive relationship between digital maturity and operational efficiency (β = 0.62, p < 0.001), with the model explaining 39% of performance variance. Sectoral comparison reveals notable differences, where finance and healthcare exhibit higher digital maturity compared to manufacturing and retail, indicating uneven digital transformation progress across industries. Organizations are encouraged to accelerate digital capability development—particularly in sectors facing legacy and infrastructure challenges—to enhance efficiency and remain competitive. The findings further highlight the need for human capital readiness and supportive digital culture to maximize technological investments. This study offers a multi-sector perspective on how digital maturity drives operational outcomes, providing actionable insights for both academia and industry stakeholders in advancing digital transformation strategies.

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