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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
Determinan Indeks Saham Syariah Determinants of the Indonesian Sharia Stock Index Using the Vector Error Correction Model (VECM) Approach Ritonga, Afiq Yasfa Assaumi; Imsar, Imsar; Harahap, Muhammad Ikhsan
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.v5i1.2733

Abstract

Various models of choices that people have to invest their capital in the form of investment, including by investing their capital in the capital market. ISSI is present as one of the stock indicators that displays all sharia stocks on the Indonesia Stock Exchange. The purpose of this study is to see the level of interaction between inflation, exchange rates, BI rates, oil prices, and gold, and how this impacts the Indonesian Sharia Stock Index (ISSI) in the short and long term from 2015 to 2024. This study uses a quantitative approach using the Vector Error Correction Model (VECM) method. The results of the VECM show three long-term variables—inflation, BI rates, and oil prices—and two short-term variables, namely gold prices and exchange rates. The results of the causality test show a two-way relationship between ISSI and the exchange rate. The results of the Variance Decomposition test show that oil prices make the largest contribution, namely 25.6 percent. followed by the exchange rate of 18.3 percent, inflation of 7.1 percent, BI rate of 6.9 percent and gold prices of 0.6 percent to the variation of ISSI. The results of the causality test show that the BI rate significantly affects the gold price, the oil price affects the exchange rate, the ISSI affects the exchange rate, and the exchange rate affects the ISSI. This confirms that the ISSI and the exchange rate have a strong causal relationship.
Analysis of Partnership-Based Cocoa Farming Development in Gunung Maria Village Dongoran, Ranah santri; Muhammad Ikhsan Harahap; Purnama Ramadani Silalahi
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.v5i1.2737

Abstract

This study aims to analyze the development strategy Partnership-based cocoa farming in Gunung Maria Village, North Padang Lawas Regency. Cocoa is a leading sector with a strategic role in supporting the rural economy and significant potential. for both domestic and export markets. The research uses in-depth interview approach, and SWOT analysis (Strengths, Weaknesses, Opportunities, Threats, qualitative descriptive through field observation). The results of the analysis show that Gunung Maria Village has strengths in the form of abundant natural resources, strong partnerships, and farmer skills, as well as Opportunities such as increasing market demand and government support remain challenging. However, major challenges remain in the form of limited capital, access to technology, and road infrastructure. The SWOT mapping results place the village in Quadrant I, which is an aggressive strategy, which recommends leveraging internal strengths to achieve strategic objectives. seize external opportunities. The proposed strategy includes farmer training, product diversification, institutional strengthening, and the use of digital technology and export partnerships. These findings are expected to serve as a strategic reference in designing policies for sustainable agricultural development and improving the welfare of cocoa farmers.
The Effect of Inflation and Gold Prices on the Performance of Gold Pawn Products at PT Bank Syariah Indonesia Harahap, Febri Khairani; Sugianto; Nur Ahmadi Bi Rahmani
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.v5i1.2738

Abstract

This study aims to explain the effect of inflation and gold prices on the performance of gold pawn products at Bank Syariah Indonesia. The theory used in the research model is the performance theory. The data used in this study are secondary data obtained from the financial statements of Bank Syariah Indonesia, as well as macroeconomic data related to the inflation rate collected from Bank Indonesia and gold prices inputted from Antam via the official website. The results of the study indicate that inflation does not affect the performance of gold pawn products. Gold prices have a significant positive effect on the performance of gold pawn products at Bank Syariah Indonesia. Inflation and gold price data are collected monthly for the period 2021-2024. Furthermore, gold pawn performance data uses gold pawn distribution data (rahn) which is available in quarterly form and then converted into monthly data using the linear interpolation method.
Analysis of Halal Tourism Development at Sipamutung Temple and Its Impact on Community Welfare (Case Study in Padang Lawas Regency) Hasibuan, Ulfa Rahmayani Assyfa; Chuzaimah Batu Bara; Waizul Qarni
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.v5i1.2739

Abstract

This study analyzes the potential for halal tourism development in Sipamutung Temple, Padang Lawas Regency, North Sumatra, and its impact on community welfare. Sipamutung Temple has high historical and cultural value, but it has not been optimally used as a halal tourist destination. The development of halal tourism in this temple has the potential to improve the local economy, create jobs, and reduce poverty. However, there are several challenges such as lack of infrastructure, limited promotion, and lack of halal facilities. This study uses a qualitative method with a SWOT analysis approach to identify strengths, weaknesses, opportunities, and threats in the development of halal tourism in Sipamutung Temple. The results of the study show that effective development strategies include infrastructure improvement, digital promotion, collaboration with third parties, and community empowerment through the creative economy and cultural events. With the support of the government and community participation, Sipamutung Temple has the potential to become a competitive leading halal tourist destination and make a real contribution to the welfare of the surrounding community .  
Knowledge Sharing and Motivation Improve Librarians' Performance? Basalamah , Salim; Mas’ud , Masdar; Sukmawati , Sukmawati
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.v5i1.2759

Abstract

This study explores the influence of knowledge sharing and motivation on the performance of librarians in academic and public library settings. In the digital era, libraries are expected to deliver high-quality and innovative services, which require not only technical competence but also effective collaboration and personal drive. Knowledge sharing enables librarians to exchange expertise, enhance problem-solving abilities, and foster a culture of continuous improvement. Meanwhile, motivation—both intrinsic and extrinsic—plays a crucial role in increasing job satisfaction, commitment, and productivity. Based on a review of relevant literature and theoretical frameworks in human resource management, this paper argues that the synergy between knowledge sharing and motivation significantly contributes to enhanced librarian performance. The findings highlight the importance of organizational support in creating a conducive environment for open communication and motivational development. Implications for library management and future research directions are also discussed
Exploring State Audit Integrity: Media Insights into Bribery During Financial Examinations Siahay , Adolf Z. D.; Salle, Agustinus
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.v5i1.2768

Abstract

This article explores the phenomenon of bribery in the financial examination process conducted by Indonesia’s Supreme Audit Institution (BPK) using media-based content analysis. Drawing on reported cases from 2020 to 2025—this study identifies patterns in motives, actors, methods, and impacts of bribery in audit practices. The study uses qualitative content analysis and applies the Fraud Triangle, Agency Theory, and Klitgaard’s Corruption Formula as analytical frameworks. Findings indicate that bribery is often motivated by the desire to secure a favorable audit opinion (WTP) or to conceal financial irregularities, facilitated through informal transactions involving both public officials and auditors. The study concludes that bribery in audits is not incidental but systemic, and calls for institutional reforms in transparency, supervision, and whistleblower protection. Recommendations for further research include qualitative studies on audit culture and comparative analysis of corruption-prone regions.  
The Influence of Knowledge, Awareness and Income on the Interest in Paying Zakat Shares of Investors in North Sumatra Hamdani, Hamdani; Soemitra, Andri; Harahap, Muhammad Ikhsan
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.v5i2.2769

Abstract

This study aims to identify how knowledge, awareness, and income affect the willingness of investors in North Sumatra to pay zakat on their shareholding. Descriptive quantitative technique was used in this study. A total of 4,333 Islamic equity investors in North Sumatra participated in this study, regardless of whether they have or have not paid zakat on their shares. A total of 98 participants of different ages, all of whom invested in Islamic stocks, were selected as the sample. Information was collected by administering a survey to the participants. SPSS version 25.0 was used to conduct multiple linear regression analysis on the data. The results indicated that the variables of Knowledge, Awareness, and Income Level have a significant positive impact and these three variables simultaneously contribute substantially to an individual's interest in paying zakat on stock ownership, as indicated by the significance value of 0.000 which is very low from the threshold of α = 0.05. The finding emphasizes that the tendency of an individual to pay zakat on shares is influenced by the combination of these three factors, with the contribution of influence reaching 76.7%)
The Effect of Employability and Job Insecurity on Job Satisfaction with Organizational Commitment as a Consequence Sutanto, Dedy; Kirana, Kusuma Chandra; Subiyanto, Didik
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.v5i1.2770

Abstract

This study aims to examine the effect of employability and job insecurity on organizational commitment with job satisfaction as a mediating variable. This study focuses on how employability and job insecurity affect organizational commitment, especially in the context of Family Hope Program (PKH) companions in the public sector. A quantitative approach was used in this study by distributing questionnaires to all PKH facilitators in Purworejo Regency totaling 105 people. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, including instrument validity and reliability tests, model fit, hypothesis testing, and mediation analysis. This study provides an empirical contribution by testing the mediation model of job satisfaction in the relationship between employability, job insecurity, and organizational commitment, especially in the local government social sector which has not been widely studied before. The results of the study indicate that employability has a positive and significant effect on organizational commitment, while job insecurity does not have a significant effect on job satisfaction or organizational commitment. Job satisfaction is proven to affect organizational commitment but does not mediate the relationship between employability and job insecurity with organizational commitment. Employability is more decisive for organizational commitment than job satisfaction as an intermediary. Organizational support for increasing employability is key to building organizational commitment.
The Role of Digitalization in Moderating the Influence of Self-Service Technology on Customer Satisfaction at Bank Sumut Syariah Branch Tebing Tinggi Ananda, Diva; Muhammad Syahbudi; Hendra Harmain
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.v5i1.2793

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana layanan self-service Technology di Bank Sumut Syariah Cabang Tebing Tinggi berdampak terhadap kepuasan nasabah dipengaruhi oleh digitalisasi yang berperan sebagai variabel moderasi. Studi ini bersifat kuantitatif. Dalam penelitian ini, nasabah Bank Sumut Syariah Cabang Tebing Tinggi dilibatkan dalam penelitian ini. Jumlah sampel yang diambil adalah 100 orang, menggunakan rumus Slovin untuk sampling acak. Kualitas data, asumsi klasik, regresi moderasi, kelayakan model (f), hipotesis, dan koefisien determinasi adalah beberapa cara dalam mengolah dan analisis data yang dipakai dalam penelitian ini. Hasil studi ini menunjukkan bahwa digitalisasi secara positif mempengaruhi self service technology terhadap variabel kepuasan pelanggan.
The Influence of Sharia Financial Literacy, Motivation, and Pocket Money on Investment Decisions in Sharia Mutual Funds Syahputri, Diana; Muhammad Lathief Ilhamy Nasution; Wahyu Syarvina
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.v5i2.2794

Abstract

Islamic financial literacy, motivation, and pocket money are key factors that influence investment decisions in Islamic mutual funds. This study aims to identify and analyze the impact of Islamic financial literacy, motivation, and pocket money on investment decisions in Islamic mutual funds. The research method uses a quantitative approach. The data used in this study is primary data obtained from questionnaires. The sample of this study consists of active students of the Faculty of Islamic Economics and Business at the State Islamic University of North Sumatra, totaling 100 respondents. Data analysis techniques are performed using multiple linear regression to test the effect of independent variables on investment decisions. The results of the study indicate that Islamic financial literacy, motivation, and pocket money collectively have a significant effect on investment decisions in Islamic mutual funds.

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