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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
Analysis of Factors Influencing Customer Decisions in Choosing Deposit Products with Mudharabah Contracts at Bprs Al- Wasliyah Medan Dinda Dewi Rahma Wijaya; Nurul Inayah; Muhammad Syahbudi
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.v5i2.2809

Abstract

This study aims to analyze the influence of promotion , service , and trust on customer decisions in choosing deposit products with mudharabah contracts at BPRS Al- Wasliyah Meldan . The background of this study is based on fluctuations in the number of lending and the nominal mudharabah deposits in the last few years , which indicates the need to identify factors that influence customer decisions . With a population of 128 customers and a sample of 97 people , the number of samples is determined based on the Slovin formula with a Margin of Error of 5%. Clearly , the selected data is primary data with a Likert scale questionnaire data collection methods . The data were analyzed using validity , reliability , classical assumption test , multiple linear regression , and hypothesis test (t- test) and F -test ). The results of the study showed that partially the trust variable had a significant effect on customer decisions , while promotion and service did not have a significant effect . However , simultaneously , the three variables had an effect on customer decisions . The value of the correlation coefficient (R²) of 0.219 showed that 21.9% of the variation in customer decisions could be explained by the three independent variables . These findings highlights the importance of building and maintenance customer trust , as various factors influence the decision to choose mudharabah deposits at BPRS Al- Wasliyah Meldan 
The Intention to Use Signal Application for Paying Motor Vehicle Taxes Suci, Nanda Destyana; Bangsawan, Satria; Pandjaitan, Dorothy Rouly H.
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.v5i1.2815

Abstract

In this digital age, governments are increasingly embracing online payment of car taxes and other public services made possible by advances in information technology. A digital software called SIGNAL was created to make it easier to validate car registrations and tax payments online. The lower utilization rate compared to traditional services at Samsat offices indicates that its implementation is still unsatisfactory, especially in Lampung Province. The purpose of this research is to use an expanded Technology Acceptance Model (TAM) to determine what variables impact taxpayers' intent to utilize the SIGNAL application. Perceived safety, trust, and subjective standards are some of the extraneous factors included in the model. Data was collected from 120 participants chosen at random using a survey approach. Partial Least Squares (PLS) analysis using SmartPLS software was used to examine the data. Findings show that the desire to use the SIGNAL app is heavily impacted by subjective norms, perceived security, perceived trust, perceived simplicity of use, and perceived utility. The public sector may improve its plans for adopting digital services by using the insights provided by these studies.
Implementation of the Da'wah Management Function in the Marriage Guidance Program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City: Implementation of the Da'wah Management Function in the Marriage Guidance Program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City Ramadhan, Rohmi; Kustiawan, Winda
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.v5i1.2823

Abstract

Marriage guidance is a social service process in the form of providing knowledge to prospective husband and wife before marriage, so that they become a prosperous family and can contribute effectively to the development of the nation, religion and state. The marriage guidance is encouraged and implemented by the Religious Affairs Office throughout Indonesia, especially by the KUA Simpang Kiri, Subulussalam City. This study aims to understand the implementation of the function of da'wah management in the marriage guidance program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City. This research is a qualitative research. Qualitative research is research that obtains descriptive data in written or spoken words through individuals and behavior that can be studied not in numbers or statistical processing. The data collection techniques used by the author are: observation, interviews, and documentation. The results of the study indicate that in Simpang Kiri, Subulussalam City, it plays an active role in providing pre-marital guidance services to the community, starting from the registration stage to the marriage contract process and post-marriage. This is done with the aim of being able to help each prospective bride and groom in preventing problems in the future. The implementation of the da'wah management function in the marriage guidance program at the KUA Simpang Kiri District is: First, regarding the planning in the marriage guidance program which as a whole has been in accordance with the theory and rules that have been set. Second, the success of the implementation of the organization which is marked by the application of the principle of organization. Third, the implementation of marriage guidance that runs according to plan, and pays attention to the steps of mobilization, although there are still obstacles during the implementation. Fourth, control, supervision and evaluation of da'wah are carried out so that the guidance program always runs as it should to achieve its goals
The Influence of Brand Ambassador, Quality Perception, and Digital Marketing on Purchasing Decisions with Brand Image as a Mediator Sari, Ni Luh Kade Dwi Purnama; Luh Putu Mahyuni
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.v5i2.3076

Abstract

The dissemination of information through today's technology can spread culture and information globally. One of them is Korean culture, also known as Hallyu or Korean Wave. This phenomenon has also become a trend in marketing strategies by using South Korean K-pop idols as brand ambassadors. One of them is Dream NCT (Neo Culture Technology), which is currently developing to attract customers. This study will analyze how K-pop can make a significant contribution to branding among Generation Z. This study attempts to examine the phenomenon of consumer purchasing mediated by brand image. The sample size for this study was 100 Generation Z individuals. Data collection was conducted by distributing questionnaires using Google Forms. The data analysis technique used the SEM-PLS method. This study shows that Brand Ambassador, Quality Perception, and Digital Marketing have a positive and significant effect on Brand Image. This study also found that Brand Image has a positive and significant effect on Purchase Decision. Brand Ambassador, Quality Perception, and Digital Marketing have a positive and significant effect on Purchase Decision through Brand Image.
The Influence of Work Environment and Job Placement on Employee Performance Mediated by Job Satisfaction in the Regional Secretariat Protocol in Banten Province Alsyauqi, Abdurrahman Daf'a; Yusuf, Furtasan Ali; Nuryanto, Uli Wildan
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.v5i2.3078

Abstract

The declining performance of protocol staff at the Regional Secretariat in Banten Province in recent years has become a strategic issue that requires further investigation. Factors such as mismatched job placements, lack of professional training, and an unconducive work environment have contributed to the decline in the quality of public services. This study aims to analyse the influence of the work environment and job placement on employee performance with job satisfaction as a mediating variable. The method used was a quantitative approach with an explanatory research design. The study population included all ASN protocol employees, with a sample of 66 respondents. Data were collected using a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis used Partial Least Squares-Structural Equation Modelling (PLS-SEM) to examine direct and indirect relationships between variables. The research results show that the work environment has a significant positive effect on employee job satisfaction and performance. Job placement according to competencies also has a significant positive effect on both. Job satisfaction has been shown to partially mediate the relationship between the work environment and job placement on performance. In conclusion, performance improvements can be achieved through improved facilities, supportive environmental arrangements, and competency-based placement. The practical implication is strengthening human resource management policies that emphasize training, appropriate placement systems, and improving the quality of the work environment to boost performance and the quality of public services.
A A Displaying The Explanatory Factor Of Interest In Purchasing Luxury Villas In Bali By Foreign Citizen Anasthasia, Arya Agung Ayu; Mahyuni, Mahyuni
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.v5i1.3112

Abstract

This study aims purchase interest is a behavior that arises in response to objects that indicate the desire of consumers to make purchases. Innovation is a new change that will lead to improvement. Then how can the property company convince investors in making purchases, if you look at from previous sales data in 2021 and 2023 there was a significant decline and increased significantly in 2024 in the sales process amid the property business competition in Bali. This study will use a qualitative approach with the case study analysis method. While the emergence of interest in the product is triggered by many aspects internally and externally. As a seller is very important to understand internal and internal aspects where it can help consumers feel the need to buy villas. Digital marketing is to describe the company's efforts to inform, promote, communicate and market a product and service through internet media. The role of architectural design innovation in increasing the interest of foreign investors towards the purchase of Luxury Villa in Bali is very significant. The emergence of competition in the business world is inevitable. With competition, efforts are faced with various opportunities and threats both from outside and from within the country. This study aims purchase interest is a behavior that arises in response to objects that indicate the desire of consumers to make purchases. Innovation is a new change that will lead to improvement. Then how can the property company convince investors in making purchases, if you look at from previous sales data in 2021 and 2023 there was a significant decline and increased significantly in 2024 in the sales process amid the property business competition in Bali. This study will use a qualitative approach with the case study analysis method. While the emergence of interest in the product is triggered by many aspects internally and externally. As a seller is very important to understand internal and internal aspects where it can help consumers feel the need to buy villas. Digital marketing is to describe the company's efforts to inform, promote, communicate and market a product and service through internet media. The role of architectural design innovation in increasing the interest of foreign investors towards the purchase of Luxury Villa in Bali is very significant. The emergence of competition in the business world is inevitable. With competition, efforts are faced with various opportunities and threats both from outside and from within the country.
Intellectual Capital, Dividend Policy, Corporate Risk Disclosure And Firm Equity Valuation In Banking Companies Indonesia Habsyi, Muhamad Anton; Sutisna; Sari, Gema Ika
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.v5i1.3146

Abstract

The assessment of equity value serves as a crucial indicator in the banking sector, which plays a strategic role in the national economy. Fluctuations in PBV among listed banks on the IDX during 2020–2024 reflect dynamic market perceptions of banking performance. This study investigates the influence of intellectual capital and dividend policy on equity valuation with corporate risk disclosure (CRD) as an intervening variable. A quantitative research design was employed using panel data regression analysis. The sample consists of 20 banking companies listed on IDX for 2020–2024 period, with data processed through EViews software. The findings reveal that intellectual capital exerts a positive effect on equity valuation. Dividend policy and CRD demonstrate no significant influence. Furthermore, CRD does not mediate the relationship between the independent variables and equity valuation. The study highlights that equity value in Indonesia’s banking industry is primarily shaped by effective management of intellectual capital, rather than by dividend policy or CRD.
The Influence of Work Motivation and Employee Competence on Employee Performance through Organizational Citizenship Behavior (OCB) in the Cilegon City Government Purnamanudin, IC Indra; Yusuf, Furtasan Ali; Nuryanto, Uli Wildan
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.v5i1.3193

Abstract

Employee performance in the Cilegon City Regional Government is not optimal, which is influenced by a lack of motivation to work, employee competence, and Organizational Citizenship Behavior (OCB). The purpose of this study is to evaluate how employee work motivation and competence impact their performance, both directly and indirectly, by using OCB as a mediating variable. Various issues are discussed, including: (1) the relationship between work motivation and employee performance; (2) the relationship between work motivation and OCB; (3) the relationship between employee competence and OCB; (4) the relationship between OCB and employee performance; and (6) the mediating role of OCB in the relationship between work motivation and employee competence. This study uses a quantitative method, namely PLS-SEM, or Partial Least Square-Structural Equation Modelling. The research instrument is a questionnaire that has been tested for validity and reliability, with respondents from State Civil Apparatus (ASN) selected through random sampling. The results show that work motivation and competence have a significant positive effect on employee performance and OCB, and OCB acts as a significant mediator. Recommendations are given to the Cilegon City Regional Government to increase motivation, competence, and the cultivation of OCB to encourage sustainable employee performance.

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