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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 78 Documents
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Search results for , issue "Vol. 5 No. 1 (2025): January - June" : 78 Documents clear
Influence Incentive Green Taxation and Literacy Tax to Green Innovation and Compliance Tax MSMEs in Makassar City Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina; Nurnajamuddin, Mahfud
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2841

Abstract

This study aims to analyze the influence of green tax incentives and tax literacy on green innovation and tax compliance among MSMEs (Micro, Small, and Medium Enterprises) in Makassar City, with green innovation acting as a mediating variable. The research is motivated by the growing need for MSMEs to transition toward sustainable business practices amidst climate change pressures and fiscal policy demands. Employing an explanatory quantitative approach, the study utilizes Structural Equation Modeling (SEM) with AMOS version 24. A total of 150 active MSMEs were selected through purposive sampling. The findings reveal that both green tax incentives and tax literacy significantly influence green innovation, and green innovation significantly influences tax compliance. Tax literacy also has a direct positive effect on tax compliance, while the direct effect of tax incentives on tax compliance is not significant. However, both green tax incentives and tax literacy indirectly affect tax compliance through green innovation. These results highlight the crucial role of green innovation as a behavioral bridge linking fiscal policy and tax compliance in the MSME sector. The study contributes to theoretical development in sustainable fiscal behavior models and offers practical insights for policymakers and MSME support institutions at the local level.
Literature Study: Comparison of Traditional Banking Services and Fintech in Providing Access to Financing for MSMEs Mahyuzar , Heri; Nugraheni, Anggit Gusti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2849

Abstract

MSMEs still face major obstacles in accessing financing, which is a major factor in supporting their growth and development. The availability of easy and fast access to financing is one of the main keys to advancing the MSME sector, but until now, this access has not been optimal. This study aims to compare the effectiveness of traditional banking and fintech services in providing access to financing for MSMEs. This study uses a qualitative approach with a literature study method. The data used comes from scientific journal articles, OJK and banking publications, news, online articles from credible sources. The data collected was then analyzed using a comparative analysis method between traditional banking and fintech services. The results of the study show that fintech and traditional banking services have their respective advantages and disadvantages in providing access to financing for MSMEs. Fintech excels in speed, inclusiveness, and technological innovation, while conventional banks are stronger in terms of regulation and security. The combination of these two approaches is very important to expand access to financing for MSMEs nationally
The Influence of Competence and Organizational Culture on Employee Performance at PT PLN (Persero) Maluku and Papua Development Main Unit Siahaan, Mario Iriando; Sibarani, Mentiana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2926

Abstract

This study investigates the influence of competence and organizational culture on employee performance at PT PLN (Persero) Unit Induk Pembangunan Maluku dan Papua. Adopting a quantitative research design, data were collected from 71 employees using a structured questionnaire, selected through proportionate stratified random sampling. The analysis was conducted using multiple linear regression with the help of SPSS software. The results reveal that both competence and organizational culture significantly influence employee performance, both partially and simultaneously. Competence, as reflected in employees’ knowledge, skills, and attitudes, positively impacts performance by enhancing work quality and individual contribution. Meanwhile, organizational culture, characterized by shared norms, values, and beliefs, fosters a cohesive and productive work environment that supports improved employee performance. The study concludes that improving employee competence and cultivating a supportive organizational culture are key to optimizing employee output and organizational success. These findings provide valuable insights for human resource development strategies within state-owned infrastructure enterprises.
Development of a Red Flag Detection Model in Daily Operations Using a Combination of Rule-Based Approach and Logistic Regression at Terminal Coffee Malsad, Gredinov Sumanta; Sibarani, Mentiana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2927

Abstract

This study develops an early warning system for detecting operational anomalies (red flags) in the food and beverage industry, specifically for businesses lacking historical fraud data, using Terminal Coffee as a case study. The system integrates rule-based methods and logistic regression, combining classification logic and probabilistic prediction. The initial stage applies a rule-based approach by setting statistical thresholds (mean ± standard deviation) for eight operational indicators, including COGS ratio, electricity cost, average items and sales per transaction, and discount-to-sales ratio. From a total of 1,449 shift-level observations collected over one year, 436 (30.09%) were classified as red flags. These classifications were then used as the dependent variable in a binary logistic regression model. The estimation results identified four statistically significant predictors (p < 0.05): COGS per item, average sales per transaction, average sales per item, and discount ratio. The final model demonstrated strong classification performance, with 92% accuracy, 83% sensitivity, 95.3% specificity, 86.7% precision, and an AUC of 0.957—indicating excellent discriminatory ability. These findings suggest that combining rule-based logic and logistic regression effectively builds a reliable and adaptive early warning system for operational monitoring, even in the absence of historical fraud records. The proposed system is applicable for integration into managerial dashboards as a data-driven decision support tool to facilitate proactive, objective, and timely interventions in daily operational oversight. Key Words : red flags, rule-based, logistic regression, anomaly detection, early warning system.
Flexible Working Space and Organizational Culture on Employee Work Productivity Razak, Nurlaely; Faturrahman, Muh.; Cahya, Nur; Tafsir, Muh.
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2982

Abstract

This study aims to analyze the effect of Flexible Working Space on Employee Work Productivity at PT. Pelabuhan Indonesia (Persero) Regional 4. The development of technology and the dynamics of the work environment encourage organizations to implement a more flexible workspace concept to improve work effectiveness and efficiency. The research method used is quantitative with an associative approach. Data was collected by distributing questionnaires to employees and analyzed using simple linear regression. The study results indicate that Flexible Working Space has a positive and significant effect on Employee Work Productivity, with a regression coefficient value of 0.244 and a significance value of 0.000 (<0.05). This indicates that the implementation of flexible workspace can increase employee comfort, independence, and work motivation, which directly impacts productivity. This finding aligns with several previous studies emphasizing flexibility's importance in creating an adaptive and productive work environment. However, work flexibility also needs to be balanced with proper management to avoid the risk of decreasing work coordination and accountability.
The Role of Banking and Financial Inclusion in Developing Creative Economy in Madura Susandini, Aprilina; Hadyarti, Vidi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2358

Abstract

Indonesia has enormous potential which can be utilized by the community as capital to develop the creative economy. The three largest creative economy sectors in Indonesia are fashion, culinary and crafts. The large potential of the craft industry sector needs to be increased and it is hoped that this can also encourage another sector. One of the problems faced by creative business actors are limited capital and financing. Banking has a very important role in developing the creative economy. Madura is an island that has great potential in the field of the creative economy. However, its development requires a third party. This research aims to determine the role of regional banks in developing the creative economy in Madura. This research uses a mix method model exploratory design. This research begins with qualitative research, the results of the research will be used to develop instruments for quantitative research. The research locations are Sumenep and Pamekasan Regencies. The respondents were creative economy entrepreneurs and the BPRS Bhakti Sumekar bank.
Empowering Communities Through Partnerships: The Case of PT Unilever Sei Mangkei Padilla Hawanda; Waizul Qarni; Aqwa Naser Daulay
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2369

Abstract

The purpose of this research is to find out the partnership empowerment strategy to improve community welfare in maqashid sharia review. This method uses descriptive qualitative. In this study, the data obtained directly through interviews with the person in charge of empowerment of the Unilever Indonesia Foundation (UIF), the person in charge of the perlanaan village government partnership and the local community. The implementation of this research took place at one of PT Unilever Sei Mangkei in bosar maligas sub-district, simalungun district. The analysis technique used in this research uses the Analitycal Hierarchy Process (AHP) method. The results showed that there are 2 empowerment strategies, namely the oil palm farmer program and the local MSME program. Based on the results of AHP, the highest weight of the alternative aggregate, the strategy chosen is the oil palm farmer program with a weight of 0.608. The smallholder program is in line with the principles of maqashid sharia which upholds justice, sustainability and social balance.
How Learning Motivation and Organizational Activities Influence Career Growth Among UINSU Scholarship Alumni? Siregar, Padrie Payung; Juliana Nasution; Atika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2370

Abstract

This study aims to analyze the effect of learning motivation and organizational activeness on the career development of scholarship alumni at the State Islamic University of North Sumatra (UINSU). The method used is quantitative research with a survey approach, involving 30 alumni respondents who have received scholarships and are active in campus organizations. The results showed that learning motivation had no significant effect on career development, while organizational activeness had a significant positive effect. Simultaneously, these two variables contribute to career development with a contribution of 26.7%. The findings confirm the importance of involvement in organizations to develop non-academic skills required in the world of work, as well as showing that learning motivation, although important, is not enough to guarantee career success without the support of practical experience. This research provides insights for universities in designing more effective coaching programs for scholarship students, so that they are better prepared to face challenges in a competitive job market.
Optimization Of Bankruptcy Risk Through The Altman And Grover Models: A Comparative Study Rahayu, Yulianita; Zuhriatusobah, Juju; Abdurraafi, Muhammad; Supyani, Amellia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2399

Abstract

Optimizing the risk of bankruptcy is very important in efforts to maintain the company's financial stability. To avoid bankruptcy, it is necessary to have an analysis that can predict the potential bankruptcy of a company. In this research, the author uses two bankruptcy prediction analysis models, namely the Altman model (Z-Score) and the Grover model (G-Score). This research uses data from Samsung, Apple, Asus, Xiaomi and Lenovo, during the period 2013 - 2022. This research aims to compare the analysis results of the two models and determine which method is the most accurate in predict bankruptcy. Based on the results of calculations using the Altman Model, it was found that more of the companies studied were in the "Gray Area" category, while calculations using the Grover Model showed that more of the companies studied were in the "healthy" category. And the Altman model has the highest level of accuracy in calculating potential bankruptcy, namely 38% compared to the Grover model which has an accuracy level of 14 %. This research states that the Altman model is more accurate in predicting potential bankruptcy rather than the Grover model.
Blockchain and Supply Chain Efficiency: Implications for Managerial Economics Putri, Mardifa Wahyu; Chandini, Anggella; Putri, Finola Fiftem Eka; Andriadi, Jefri; Zefriyenni, Zefriyenni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2404

Abstract

This study aims to examine the relationship between blockchain technology, supply chain efficiency, and its implications for decision making within the framework of managerial economics. Through a literature study approach, this study reviews and synthesizes various related literature to map the conceptual contribution of blockchain integration in supply chain management. The study's results demonstrate that the characteristics of blockchain, namely decentralization, immutability, and transparency, have a significant impact on operational efficiency, transaction cost reduction, increased supply chain visibility, and risk management. From a managerial economics perspective, blockchain implementation enables more rational and efficient decision-making through reducing information asymmetry, optimizing resource allocation, and transforming market structures within the supply chain ecosystem. However, the adoption of this technology also presents several challenges, including high implementation costs, the need for standardization, and adjustments to organizational structures. This study provides a conceptual foundation for managers and policymakers to understand how blockchain can be a strategic tool for improving corporate competitiveness through supply chain transformation.

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