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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 Impact of Adaptive Leadership on Medical Team Performance in Emergency Units Yuliaty, Farida; Amalia, Nafrah
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.v5i1.2639

Abstract

This study investigates the influence of adaptive leadership style on the effectiveness of medical teams in emergency situations within the Emergency Unit. Employing a qualitative case study approach, the findings reveal that adaptive leadership positively contributes to team performance during critical incidents. Key characteristics of adaptive leaders—such as strategic thinking, empathetic engagement, and self-corrective learning—enhance nurse performance and overall team responsiveness. The study offers valuable insights for leadership development strategies in emergency healthcare settings.
Analysis of Banking Strategy in Sharia MSME Financing to Improve Bank Health (Case Study of Bank BJB Medan) Mahvi, Muhammad Rizky; Syarvina, Wahyu; Harahap, Rahmat Daim
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.v5i1.2642

Abstract

This study analyzes the financing strategy of sharia Micro, Small, and Medium Enterprises (MSMEs) implemented by Bank BJB Medan in order to improve the health of the bank. MSMEs have a crucial role in the Indonesian economy, but access to sharia financing is still limited. Bank BJB Medan uses various sharia-based financing schemes, such as musyarakah and mudharabah, to support the growth of MSMEs without an interest system. The research method used is a qualitative approach with interviews, observation, and data analysis techniques. The results of the study show that the sharia MSME financing strategy implemented by Bank BJB Medan is able to reduce financial inclusion, with a Non-Performing Financing (NPF) ratio above 5%. Challenges such as the low understanding of MSME actors towards sharia financing, competition with conventional banks, and the need for investment in digital infrastructure are still obstacles that need to be overcome. Therefore, further innovation is needed in product development, financial education, and digital system optimization so that sharia financing is more inclusive and sustainable .
Analysis of the Implementation of Good Corporate Governance Principles in Risk Management at Islamic Bank PT. BPRS Puduarta Insani Della, Della Alvionita; Nasution, Juliana; Yanti, Nursantri
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.v5i1.2644

Abstract

This study uses a qualitative approach with data collection methods, namely observation, interviews and documentation. The analysis process in this study is data reduction, description, drawing conclusions and finally checking the validity of the data. Based on the results of the research and analysis conducted by the author, it can be concluded that the implementation of good corporate governance (GCG principles) in the management of financing risks at BPRS Puduarta Insani has been implemented well. There are five aspects of the principles of Good Corporate Governance (GCG) that have been implemented well, namely transparency, accountability, responsibility, independence, and fairness. The implementation of GCG in managing risk management at PT. BPRS Puduarta Insani shows that the company has implemented these principles well. This bank has also developed a risk management strategy to manage its operational activities effectively and maintain optimal performance. However, BPRS Puduarta Insani is currently facing challenges, such as customers who experience delays in paying bills, or what is often referred to as bad debt.
The Influence of Student Interest in Stock Investment in the Banking Sector: A Case Study at KSPMS Golden UIN Sumatera Utara Hani, Hani Widari; Daulay, Aqwa Naser; Rahmani, Nur Ahmadi Bi
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.v5i1.2645

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and minimum capital on students’ interest in investing in banking sector stocks. The research subjects are students and members of the Sharia Capital Market Study Group (KSPMS) Golden at the State Islamic University of North Sumatra. The research employed a quantitative associative approach with purposive sampling technique, involving 100 respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that financial literacy and minimum capital have a positive and significant effect on students' investment interest. In contrast, risk perception does not significantly affect investment interest. These findings indicate that increasing financial understanding and providing affordable capital can encourage more active student participation in stock investment, particularly in the banking sector. Therefore, the role of communities like KSPMS is crucial in educating and guiding students to become more knowledgeable and confident investors.
The Role of Professionalism as a Mediator of the Influence of Emotional Intelligence and Perceived Organizational Support on Employee Performance Lara, Lara; Lianto, Lianto; Ginting, Sunardi
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.v5i1.2656

Abstract

This study aims to explore and confirm the role of professionalism as a mediator of the influence of emotional intelligence and perceived organizational support on employee performance at the Human Resources Development and Personnel Agency in Landak Regency. The research method used in this study is the associative research method. The sampling technique used was saturated sampling involving 62 respondents. The data collection technique employed a questionnaire. The data collected were processed using SEM (Structural Equation Modeling) with WarpPLS 7.0 software. This study found that emotional intelligence did not have a significant effect on employee performance, perceived organizational support had a significant effect on employee performance, emotional intelligence had a significant effect on professionalism, organizational support had a significant effect on professionalism, and professionalism had a significant effect on mediating the relationship between emotional intelligence and perceived organizational support on employee performance
Impact of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage: Survey of Beverage MSMEs in Sukabumi City) Noval, Muhammad; Danial, R. Deni Muhammad; Saori, Sopyan
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.v5i2.2660

Abstract

This study aims to determine the influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage in beverage MSMEs in Sukabumi City. The respondents in this study were 100 beverage MSMEs in Sukabumi City. This research employed a quantitative method with a descriptive and associative approach. The statistical tests used in this study included simultaneous testing (F-test) and partial testing (t-test). The results of the study indicate that there is a positive and significant simultaneous influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage, as evidenced by the F-count value of 13,416 > F-table 3,096. Partially, Digital Transformation does not have a significant positive effect on Competitive Advantage, as shown by the t-count value of 1.152 with a significant value of 0.252 > 0.05. Meanwhile, Differentiation Strategy has a positive and significant effect on Competitive Advantage, which is proven by the t-count value of 4.312 with a significance value of 0.000 < 0.05. Furthermore, Innovation Capability also has a positive and significant effect on Competitive Advantage, with a t-count value of 2.891 and a significance value of 0.005 < 0.05.
The The Role Of Digital Marketing Capabilities And Service Innovation On Marketing Performance Through Customer Relationship Quality (An Empirical Study of Food and Beverage MSMEs in Pontianak) Huang, Karnitasari; Heng, Lie; Stivenes, Stivenes
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.v5i1.2661

Abstract

This study aims to examine the role of digital marketing capabilities and service innovation on marketing performance, with customer relationship quality as a mediating variable, in Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Pontianak City. A descriptive quantitative method was employed, with data collected through questionnaires distributed to business owners who actively use social media accounts. The data were analyzed using Structural Equation Modeling (SEM) with the AMOS software to assess the relationships among the variables. The results indicate that digital marketing capabilities do not have a significant direct effect on marketing performance. In contrast, service innovation and customer relationship quality have a significant direct influence on marketing performance. As a mediator, customer relationship quality plays a critical role in the relationship between service innovation and marketing performance but does not mediate the relationship between digital marketing capabilities and marketing performance. It is recommended that MSMEs enhance their service innovation and consistently maintain the quality of their customer relationships to achieve the desired marketing performance.
The Role of Village Apparatus, Human Resources, and Women's Empowerment in Improving the Living Standards in Tourist Villages of Serdang Bedagai Regency Sinaga, Eryolen Ratno; Fahrizal Perangin Angin; Mangasi Sinurat; Fitrianingsih
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.v5i1.2662

Abstract

The purpose of this study was to see how the active role of village officials, the quality of human resources (HR), and women's empowerment have an impact on improving the standard of living of the tourist village community in Serdang Bedagai Regency. Quantitative methods were used to collect data through questionnaires to 95 respondents. To analyze the data, the PLS-SEM (Partial Least Square Structural Equation Modeling) model was used. The results showed that only the variable of the active role of village officials had a significant impact on improving the standard of living of the community, and the quality of human resources and women's empowerment did not have a significant impact. This research model can explain 94.1% of the variables that affect a better standard of living. The results show that village officials must be actively involved in supporting the growth of tourist villages and community welfare. Recommendations focus on increasing the role of village officials and strategies to improve empowerment and quality of HR.
Analysis of Halal Industry Development in Padangsidimpuan City Guci, Sari Wildani Guci; Chuzaimah Batubara; Juliana Nasution
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.v5i1.2665

Abstract

The halal industry in Padangsidimpuan City has significant potential to develop, especially in the food and beverage sector, along with increasing public awareness of the importance of halal products. This study aims to analyze the dynamics and challenges faced by business actors, especially Micro, Small, and Medium Enterprises (MSMEs), in developing the halal industry. Through a qualitative approach and SWOT analysis, this study identifies the strengths, weaknesses, opportunities, and threats that affect the halal industry in the area. The results of the study indicate that support from the government and related institutions is very important to assist business actors in the halal certification process and increase the competitiveness of halal products in local and international markets. The resulting policy recommendations are expected to encourage the development of a more integrated and sustainable halal industry in Padangsidimpuan City
Factors Affecting Customer Interest in KPR iB Griya Housing Financing at PT Bank Sumut, Sibolga Syariah Branch Mutiara, Mutiara Manalu; Nasution, Yenni Samri Juliati; Syakir, Ahmad
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.v5i1.2669

Abstract

This research is motivated by the lack of customer interest in the iB Griya KPR financing product at PT. Bank Sumut, Sibolga Syariah Branch, where in the last 4 years through a pre-survey there has been no customers in this financing. Therefore, the purpose of this study is to find and analyze the factors that influence customer interest in iB Griya KPR financing. The research method applied is quantitative and the analysis used is multiple linear regression as an analysis tool. The proof of the hypothesis used is through significant testing. The sample of this study uses random sampling, namely by choosing freely among savings customers at PT. Bank SUMUT, Sibolga Syariah Branch from the beginning of 2021-2025. The independent variable in this study is customer interest. While data analysis uses SPSS 20, Classical Assumption Test, Multiple Linear Regression and Hypothesis Testing to test the data statistically. The results of this study indicate that price, promotion and location influence customer interest in iB Griya KPR financing at PT. Bank Sumut, Sibolga Syariah Branch. It can be concluded that efforts to increase consumer interest can be done by paying attention to appropriate pricing strategies, implementing effective promotions, and selecting an ideal location to maximize the attractiveness of the products or services offered, so that it can increase purchasing decisions and consumer loyalty.

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