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Amar Sani
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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
The Influence of Independence, Professionalism, and Auditor Performance on Audit Quality: A Case Study of Public Accounting Firms in Jakarta Naibaho, Yanti Desipa; Sari, Fangela Myas; Nainggolan, Olivia Venessa Boru
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.v5i1.2435

Abstract

This study aims to examine and analyze the influence of auditor independence, auditor professionalism, and auditor performance on audit quality. The primary focus of this study is to determine which variables have a significant impact on audit quality within the context of Public Accounting Firms in Jakarta. This research employs a quantitative, correlational approach. Primary data were collected through a survey method using a closed questionnaire, which was distributed directly to 30 auditors working in three Public-Private Agreements (PKAs) in Jakarta. The sampling technique used was probability sampling, with a census sampling approach. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach through WarpPLS software version 8.0. The results of the study indicate that the auditor professionalism variable has a positive and significant effect on audit quality. Conversely, the auditor independence and auditor performance variables do not show a significant impact on audit quality. These findings suggest that improvements in audit quality are more closely tied to the professional attitudes of auditors than to other variables. This study highlights the importance of cultivating professional values in audit practice as a crucial step in achieving optimal audit quality. The results of this study can serve as a reference for the development of auditor training policies and performance evaluation in public accounting firms.
Employee Performance in Multinational Companies: The Role of Culture and Motivation Rahmawati, Ika Rahmawati; Nurhidayah, Nurhidayah; Basalamah, Muhammad Ridwan
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.v5i1.2441

Abstract

Organisational culture and work motivation are crucial factors that influence employee performance in multinational companies, but the complex relationship between these variables is still not comprehensively explained. This study aims to analyse the influence of organisational culture and work motivation on employee performance using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach. Data were collected from 250 employees of multinational companies in the ASEAN region using proportional stratified random sampling technique. The results of the analysis show that organisational culture and work motivation have a positive and significant effect on employee performance, with work motivation also acting as a partial mediator in the relationship between organisational culture and performance. The findings confirm the importance of integrating a strong organisational culture and effective motivational strategies to improve employee performance across cultures. The practical implications of this study provide guidance for human resource management in multinational companies to develop an inclusive work culture and motivational programmes that are adaptive to cultural diversity. This research also opens up opportunities for further studies with longitudinal designs and mixed methods approaches to deepen the understanding of the dynamics of the variable relationships.
Performance Analysis of Premium and Medium Rice Supply Chain of Bulog in Bogor Juliawan, Dwi; Syarief, Rizal; Findi, Muhammad
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.v5i1.2447

Abstract

This study aims to evaluate the performance of Bulog's rice supply chain in Bogor, focusing on two product categories: premium rice and medium rice under the SPHP program. The objective is to identify strengths and gaps in operational performance across key supply chain metrics and provide actionable insights for future improvement. A mixed-methods approach was used, combining qualitative interviews with supply chain stakeholders and quantitative analysis using the SCOR-AHP (Supply Chain Operations Reference – Analytical Hierarchy Process) framework. Performance indicators, such as Perfect Order Fulfillment (POF) and Upside Supply Chain Adaptability (USCA), were analyzed using benchmark comparisons and priority weight calculations. The overall performance of Bulog's rice supply chain in 2024 was rated very good. Premium rice achieved a performance score of 95.31%, while medium rice (SPHP) scored 86.61%. However, medium rice showed notable weaknesses in POF (72.5%) and USCA (46.67%), indicating challenges in order fulfillment precision and responsiveness to sudden demand increases. In contrast, premium rice performed better in these areas, with a POF of 96.55% and a USCA rating of 71.43%. The findings highlight areas for operational refinement, particularly in improving adaptability and delivery accuracy. These insights are valuable for supply chain practitioners and policymakers seeking to enhance national food distribution systems.
Examining the Relationship between ESG Disclosure, Financial Performance, and Company Value Susilowati , Pusvita Indria Mei; Nordiansyah, Muhammad; Amiruddin, Amiruddin; Darmawati, Darmawati
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.v5i1.2453

Abstract

This study aims to examine the relationship between ESG disclosure, financial ratios (profitability, leverage, and Total Asset Turnover/TATO), and firm value as proxied by market capitalization. A quantitative approach was employed using secondary data from 18 industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, resulting in 54 observations. The analysis methods included multiple linear regression, mediation tests based on the Baron & Kenny approach and Sobel test, as well as classical assumption testing. The results indicate that ESG disclosure is not significantly influenced by TATO, profitability, or leverage. However, profitability and ESG disclosure both show a positive and significant effect on firm value. In contrast, TATO and leverage have no significant impact. Moreover, there is no evidence that ESG disclosure mediates the relationship between financial variables and firm value. These findings highlight the importance of ESG disclosure as an independent factor that directly contributes to market value, regardless of traditional financial performance. Therefore, companies are encouraged to proactively enhance the quality of their ESG reporting to build investor trust and strengthen competitive positioning in the market.
The Existence of CSR Practices in MSMEs: A Study of Traditional Fishermen Dahlan, Lukman; Alkam, Rahayu; Effendi, Soelchan Arief
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.v5i1.2456

Abstract

This research explores CSR practices in MSMEs, focusing on the Makacua tradition practiced by traditional fishermen in Larea-rea, Sinjai Regency, South Sulawesi. Using a qualitative method with Spradley’s ethnographic approach, the study examines how Makacua is integrated into the business activities of fishermen. The findings reveal that Makacua has been voluntarily practiced for generations as an expression of religious devotion and cultural preservation. The costs of Makacua are reflected in economic, social, environmental, and religious activities, not based on profit, but on available resources. Despite its significance, Makacua remains a private practice, rarely disclosed due to cultural taboos. This research challenges the assumption that CSR is only applicable to large, financially stable entities, demonstrating that CSR can be effectively practiced even in small-scale businesses with limited resources. The study’s implications suggest that policymakers and CSR authorities should broaden their recognition of local CSR models, particularly in the MSME sector, to include practices like Makacua. Such models, grounded in social and spiritual values, could enhance CSR participation in grassroots and informal economic settings, which are often overlooked in formal CSR discussions.
The Effect of Management Effectiveness and FFB Weighing Efficiency at the Palm Oil Mill Weighing Bridge on the Acceleration of FFB Purchases at PT Anj Agri Binanga Djurmiani Nasution; Tri Inda Fadhila Rahma; Kusmilawaty
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.v5i1.2465

Abstract

This study aims to determine the analysis of the efficiency of the use of technology on the weighbridge of palm oil mills on the speed of purchasing FFB at PT ANJ Agri Binanga both partially and simultaneously. This research method is with a quantitative approach. Multiple regression analysis techniques with variables of effectiveness, efficiency and acceleration of purchases. The results of this study indicate that Effectiveness that meets the "INDUSTRIAL STANDARD" that high weighing efficiency (>50 tons/hour/unit) contributes to an increase in processing effectiveness of 5-8%. "MEDIUM" acceleration of FFB purchases will impact the performance of PT ANJ Agri Binanga so that it has an impact on the economic value of the Company. High acceleration of purchase (>15%) without capacity increase can reduce processing effectiveness by 3-5%. Increasing capacity synchronized with accelerated purchasing can maintain or increase processing effectiveness. Statistical results show that partially effectiveness has a positive but insignificant effect on the acceleration of FFB purchases and efficiency has a positive and significant effect on the acceleration of FFB purchases. Simultaneously effectiveness and efficiency 88.61% affect the acceleration of FFB purchases at PT ANJ Agri Binanga and the F test of the Ha hypothesis is accepted that effectiveness and efficiency together have a significant effect on the acceleration of FFB purchases at PT ANJ Agri Binanga located in Simangambat District, North Padang Lawas Regency.
How Leadership and Job Satisfaction Influence OCB: The Mediating Role of Organizational Commitment ? Wahyu, Anang Wahyu; Suhana , Suhana
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.v5i1.2486

Abstract

The purpose of this study is to identify potential factors that enhance teachers' Organizational Citizenship Behavior (OCB) in schools. Specifically, this research investigates the influence of transformational leadership and job satisfaction on organizational commitment and OCB, as well as analyzing the mediating role of organizational commitment in the relationship between transformational leadership and job satisfaction on OCB. The respondents of this research were 140 non-ASN Early Childhood Education teachers in Pekalongan City. Data collection used questionnaires as research instruments. Data analysis was conducted using SEM-PLS method and SmartPLS4.1 software. The results showed that Transformational Leadership does not influence OCB; Transformational Leadership does not influence Organizational Commitment; Job Satisfaction significantly influences OCB; Job Satisfaction significantly influences Organizational Commitment; Organizational Commitment significantly influences OCB; Organizational Commitment mediates the influence of Job Satisfaction on OCB, but not the influence of Transformational Leadership on OCB. The research has theoretical and managerial implications.
The Influence of Workload and Physical Work Environment as Predictors of Work Stress among Employees at the Salatiga City Education Office Utami, Elsiwi Sobat; Kristianingsih, Sri Aryanti
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.v5i1.2498

Abstract

Work stress is a condition of tension that affects emotions, thought processes, and physical condition in the work environment. The purpose of this study was to examine workload and physical work environment simultaneously as predictors of work stress among employees of the Education Department of Salatiga City. This research employed a saturation sampling technique involving the entire population of 62 employees as the research sample and utilized multiple linear regression analysis for data processing. The results showed that there was a significant influence of workload and physical work environment together as predictors of work stress among employees of the Education Department of Salatiga City, with a contribution of 92.2%. Specifically, both workload and physical work environment demonstrated significant effects on work stress. Based on categorization, the majority of respondents were at moderate levels for all three variables studied. This means that the higher the workload and the less conducive the physical work environment, the higher the level of work stress experienced by employees, and vice versa.
The Role of Talent Management in Public Organizations Wahyuni, Luh Ria; Suwena, Kadek Rai
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.v5i1.2499

Abstract

The quality of management in the public sector is an important issue that is considered globally. The success of the performance of public sector organizations is measured by their effectiveness and efficiency in providing services to the community, so that the performance of public sector organizations is in the spotlight of all levels of society. The government's image in the community is suffering due to the poor quality of public services provided by its officials. Optimal human resource management is an important factor in advancing organizations today. Without adequate human resource planning, organizational growth becomes difficult to achieve. This study examines how talent management supports the optimization of public sector organizational performance. The research method used is a systematic literature review, by classifying, reviewing or analyzing information obtained through reference sources such as journals, books, and important data related to organizational performance and talent management, which are then selected systematically. From the literature review process, it can be concluded that the implementation of effective talent management in the public sector is very necessary to create long-term organizational performance success and as a strategy to prepare competent civil servant in facing the complexity of bureaucracy in the future. By understanding and implementing talent management effectively, organizations can create sustainable competitive advantages while encouraging growth and innovation in various operational lines.
Sustainable Development Goal: The East Nusa Tenggara Poverty Analysis Hudaya, Afaqa; Saputro, Dio Bimo
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.v5i1.2503

Abstract

Poverty is the thorny issue that occurs every year in East Nusa Tenggara Province. Poverty alleviation is identified as one of the main goals of the Sustainable Development Goals (SDGs). Various steps have been taken to achieve this goal. One of the factors that trigger the increase in poverty is inadequate access to the fulfillment of the community's basic needs. This study aims to analyze the impact of limited access to basic community needs on poverty in East Nusa Tenggara using an empirical approach. Accessibility to basic needs is measured through variables such as life expectancy at birth, per capita expenditure, average years of schooling, and expected years of schooling. This study uses panel data analysis technique using fixed effect model. The findings of this study show that improvements in these variables, namely life expectancy at birth, per capita expenditure, and expected years of schooling, contribute to poverty alleviation in East Nusa Tenggara. Limited access to health services has an adverse impact on life expectancy at birth. Conversely, high levels of employment are expected to increase per capita expenditure in East Nusa Tenggara, thereby improving welfare and reducing poverty levels.

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