Amkop Management Accounting Review (AMAR)
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
Articles
78 Documents
Search results for
, issue
"Vol. 5 No. 1 (2025): January - June"
:
78 Documents
clear
<![CDATA[Factors Influencing Purchase Intention and Purchase Decision in Health Services at Zona.Gizi ]]>
<![CDATA[Ekaputra, Rismoyo]]>;
<![CDATA[Bangsawan, Satria]]>;
<![CDATA[Fihartini, Yuniarti]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2509
<![CDATA[This study aims to analyze the influence of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness on purchase intention and purchase decision of Zona Gizi health services. The research was conducted on 358 respondents selected based on their experience and knowledge regarding Zona Gizi services. The questionnaires were distributed both directly using a survey method and via Google Form links shared through WhatsApp and Instagram social media platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) operated through IBM SPSS AMOS 21 software. The results show that the variables of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness have a significant positive effect on the purchase intention of Zona Gizi health services. Furthermore, purchase intention has a significant positive influence on the purchase decision of Zona Gizi health services.]]>
<![CDATA[The Role of Company Size in the Influence of Sustainability Practices on Financial Performance ]]>
<![CDATA[Safitri, Linda Eka]]>;
<![CDATA[Zahara, Inna]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2514
<![CDATA[Sustainability issues encourage manufacturing companies to focus not only on profitability but also on environmental responsibility. Green accounting practices, ISO 14001, and innovations in green technology are strategies for managing environmental impacts. Using regression analysis, this study analyzed secondary data from 55 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The quantitative data that has been collected is processed and analyzed using the Statistical Package for the Social Sciences (SPSS) software. Multiple linear regression analysis models and Moderated Regression Analysis (MRA) are used to examine the relationship between independent variables (green accounting, ISO 14001, and green technology innovation) and dependent variables (financial performance), as well as the role of moderating variables (company size). The study's results indicate that green accounting and ISO 14001 have a positive impact on financial performance. Green technology innovation does not affect financial performance. Company size moderates the relationship between green accounting and ISO 14001 on financial performance, but does not moderate the effect of green technology innovation.]]>
<![CDATA[Agile Leadership and Digital Mindset: Their Impact on Employee Performance through Employee Engagement ]]>
<![CDATA[David, David]]>;
<![CDATA[Lahindah , Laura]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2516
<![CDATA[Digital transformation has fundamentally altered the paradigm of modern leadership, demanding adaptive leadership strategies that are responsive to technological and innovation dynamics. This study explores how leadership transformation in the digital era can drive an innovation culture and sustainably enhance organizational performance. Utilizing a comprehensive literature review approach, this study analyzes the evolution of leadership styles from traditional models to digital leadership, which integrates technology, virtual collaboration, and data-driven decision-making. The main findings indicate that effective digital leadership is characterized by technological adaptability, digital emotional intelligence, and competence in facilitating collaborative innovation. The integration of transformational leadership and digital competencies has been shown to significantly improve innovation capability, employee engagement, and organizational performance. This study also identifies challenges in implementation, such as the digital divide, resistance to change, and the need for digital skill development. A hybrid leadership model that combines a human-centric approach with technology-enabled processes demonstrates the highest effectiveness in creating sustainable competitive advantage. Practical implications include the importance of systematic leadership development, a digital transformation roadmap, and culture change management to optimize organizational performance in the digital age. This study contributes theoretically to the development of a digital leadership framework and provides practical guidelines for organizations undergoing digital transformation.]]>
<![CDATA[Factors Influencing Maize Farmers' Skills on the Success of Maize Farmers in Deli Serdang District ]]>
<![CDATA[Rizki Hambali Hsb]]>;
<![CDATA[Zainarti]]>;
<![CDATA[Nursantri Yanti]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2524
<![CDATA[This study examines the factors that influence the success of maize farmers in Deli Serdang District with a focus on skills, knowledge, and attitudes/actions. The research was conducted in three villages, namely Suka Maju Village, Sampu Cipta Village, and Gunung Tinggi Village. The sampling method used was simple random sampling with a purposive approach. 69 respondents were selected based on the stratified random sampling formula. Data analysis used multiple linear regression with the help of SPSS software. The results showed that the Knowledge variable (X1) had a significant effect on the success of maize farmers, while the Attitude/Action variable (X2) did not show a significant effect. Furthermore, the results of the F test showed that together the two variables did not have a statistically significant effect on the success of farmers.]]>
<![CDATA[Pesantren-Based Economic Empowerment Model in Realizing Economic Independence ]]>
<![CDATA[Nursani Alvia Siregar]]>;
<![CDATA[Mustapa Khamal Rokan]]>;
<![CDATA[Waizul Qarny]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2525
<![CDATA[The pesantren economy is an economic concept in which pesantren will manage and develop businesses with various innovations, which can be profitable for pesantren and generally very beneficial for the community in realizing economic independence. The purpose of this research is to find out the pesantren-based economic empowerment model implemented at the Modren Al-Hasimiyah Darul Ulum PEMADU Islamic Boarding School and also to find out what challenges Pemadu Islamic Boarding School will face in empowering the pesantren economy in realizing economic independence. This type of research uses descriptive qualitative methods with a case study strategy. The data collection techniques used in this research are interviews, observation, and documentation. The results of this study indicate that Pondok Pesantren Modren Al- Hasimiyah Darul Ulum PEMADU applies a pesantren-based economic empowerment model that has a significant effect on the economic independence of pesantren, and religious development. So that from various units or activities carried out by the pesantren, it has indirectly provided education and teaching to the community inside and outside the pesantren.]]>
<![CDATA[Organizational Culture and Transformational Leadership on Employee Performance: the Mediating Role of Afective Commitment ]]>
<![CDATA[Wibowo , Wibowo]]>;
<![CDATA[Suhana , Suhana]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2529
<![CDATA[Abstract This study examines the effect of organizational culture and transformational leadership on employee performance. This study also examines the mediating role of affective commitment on the influence of the above variables. The research was conducted on 150 employees of BLUD Batang Hospital in Batang, Central Java. This research is a quantitative study by distributing questionnaires and using a Likert scale as a measuring tool. This research analysis tool is Structural Equation Modeling (SEM) AMOS . The findings of this study indicate that organizational culture has a significant positive effect on affective commitment, transformational leadership has a significant positive effect on affective commitment, organizational culture has a significant positive effect on employee performance. Other findings are transformational leadership has no significant effect on employee performance, affective commitment is proven to have a significant positive effect on employee performance. Affective commitment is proven to mediate the influence of organizational culture and transformational leadership on employee performance. This research has theoretical and practical implications.]]>
<![CDATA[The Effect of Principal Leadership, Financing, and Community Participation on the Effectiveness of Facilities and Infrastructure Management at Al-Khoir Islamic Boarding School ]]>
<![CDATA[Denny Fitriani Hasibuan]]>;
<![CDATA[Muhammad Fadhli]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2531
<![CDATA[This study contains three objectives, including knowing the effect of principal leadership, financing, and community participation on the effectiveness of facilities and infrastructure management. This research method is quantitative. On the other hand, the use of sampling techniques is the Krinj and Morgan table of 45 respondents at Al-Khoir Islamic Boarding School. The data collection technique is a questionnaire. The results of the study interpreted that the principal's leadership variable had an influence (rho_a) of 0.622. Data analysis techniques using SmartPLS. While financing has an influence (rho_a) of 0.962. And community participation has an influence (rho_a) of 0.870 on the effectiveness of facilities and infrastructure management. Financing is the most dominant factor in this study. This implies that the success of facilities and infrastructure management in schools is highly dependent on how effectively funds are managed, allocated, and utilized to support operational activities and the development of educational facilities.]]>
<![CDATA[Strategy for Determining Priority of Production Material Inventory with AHP Topsis and Monte Carlo Integration in Metal Stamping Industry ]]>
<![CDATA[Novitasari, Ayu]]>;
<![CDATA[Ishak, Dendi P.]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2537
<![CDATA[Optimal inventory management is key to the smooth production process in the manufacturing industry. Overstock and material shortages are challenges caused by fluctuations in demand and the types of materials with different characteristics. This research aims to develop a strategy for prioritizing material inventory that requires special attention compared to other inventories using AHP TOPSIS method, as well as to ensure the optimal inventory amount so that the material reorder process can be carried out accurately and efficiently using the monte carlo simulation method. The strategy used in determining the priority of reordering production materials is to establish a priority order of materials based on the level of importance. Material coil ranks first with the highest value of 0.530, followed by sheet metal, supported inv, chemical, shaft, and packaging material. Next, to determine the reorder quantity of coils using monte carlo simulation for three scenarios during the period from January to March 2025. The prediction results indicate that scenario 2 has an accuracy rate of 92%, so it is selected as the reference. The amount of coil material orders based on scenario 2 is 605,433 KGM for January, 676,097 KGM for February, and 549,784 KGM for March.]]>
<![CDATA[Critical Review of Spaylater Practices of LPI Educators. Darul Ulum Banyuanyar Putri Maqasid Dain Jasser Auda Perspective ]]>
<![CDATA[Rohmatun Shomad]]>;
<![CDATA[Salma Mansur]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2543
<![CDATA[Along with the rapid development of the times, buying and selling practices are increasingly easy to do through fintech (Financial Technology) in the form of shopee. Shopee is an application that serves buying and selling and also accounts payable online. Debt and credit services using Shopee in the form of Shopee payLater (SpayLater) or pay at a later date which is currently in great demand by all groups including educators because it can help buy the desired item at any time without thinking about financial conditions. This study aims to analyze the practice of debt carried out by LPI teachers. Darul Ulum Banyuanyar daughters on the Shopee application through SpayLater in terms of maqasid shari'ah thought of Jasser Auda. This research uses field research with a comparative descriptive approach to maqasid shari'ah Jasser Auda. The research results that, First, Maqashid dain in QS. Al-Baqarah: 282 maqashid syaria'ah Jasser Auda's perspective gave birth to the concept of recording (faktubuu) and testimony (fasytasyhiduu), Second, Spaylater Practices Among LPI Educators. Darul Ulum Banyuanyar Putri Based on Maqashid Dain Jasser Auda uses 6 system features, namely: cognitive nature, wholeness, openness, interrelated hierarchy, multidimensionality, and purposefulness, as well as the maintenance of human rights (hifdz al-huquq al-insan), maintenance of human dignity (hifdz al-'ird), and maintenance of property (hifdz al-mal).]]>
<![CDATA[Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership ]]>
<![CDATA[Rodiyah, Ainur]]>;
<![CDATA[Sriyono, Sriyono]]>;
<![CDATA[Hermawan, Sigit]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/amar.v5i1.2548
<![CDATA[The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.]]>
