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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 202 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): July - December" : 202 Documents clear
The Influence of Promotional Activities via Instagram Application Utilising Multiple Image & Video Post Features and Customer Testimonials on Consumer Purchase Decisions Halawa, Kalvin Getianus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2965

Abstract

This study aims to analyze the influence of promotions through the Instagram application with multiple image & video posts and customer testimonials on consumer purchasing decisions. The growth of internet and social media usage in Indonesia has changed marketing patterns and consumer behavior, with Instagram becoming the dominant platform in digital marketing strategies. The diverse visual content through the multiple image & video posts feature allows marketers to present product information more comprehensively, while customer testimonials serve as social proof that can build consumer trust. This study uses a quantitative methodology with a survey approach through questionnaires distributed to active Instagram users. Data analysis was conducted using multiple linear regression to test the simultaneous and partial effects of the two independent variables on purchase decisions. The results indicate that Instagram promotions with multiple image and video posts have a positive and significant impact on purchase decisions. Similarly, customer testimonials are proven to have a significant influence on consumer purchase decisions. Simultaneously, both variables contribute substantially to explaining variations in consumer purchasing decisions. These findings confirm the importance of integrating visually appealing content strategies with authentic customer testimonials in digital marketing to enhance promotional effectiveness and drive consumer purchasing decisions.
Online Community Marketing Strategies for Building Customer Loyalty at UD. Surya in Gunungsitoli City Gulo, Destin; Bate'e, Maria Magdalena
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2966

Abstract

This research entitled "Online Community Marketing Strategies for Building Customer Loyalty at UD. Surya in Gunungsitoli City" aims to examine the implementation of online community-based marketing strategies by UD. Surya and evaluate effective online community characteristics supporting these strategies. The study also identifies applied online marketing strategies, understands online community interaction roles in customer loyalty formation, and analyzes how online community strategies contribute more significantly than conventional marketing approaches. The research employs qualitative methodology with data collection through in-depth interviews with business owners, marketing staff, and UD. Surya community members. Results show UD. Surya implements online community-based marketing through WhatsApp Groups and Facebook, functioning as direct communication channels. Effective online communities are characterized by active member engagement, open two-way communication, and added value including product information, special discounts, and rapid business responses. Online marketing strategies encompass digital product promotion, brand strengthening through engaging content, and customer testimonials for trust-building. Online community interactions prove crucial in creating belonging and customer loyalty toward UD. Surya. Compared to conventional strategies, online community approaches are more efficient, interactive, and directly impact loyalty and customer growth, making online communities relevant and effective marketing strategies supporting UMKM business growth in the digital era.
Implementation of Population Administration Information System in Realizing Orderly Population Administration in Nias Regency Laoli, Masriana; Telaumbanua, Eliagus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2967

Abstract

This research is motivated by the importance of success regarding the implementation of the population administration information system in orderly Population Administration in Nias Regency. The method used is a qualitative method with a descriptive approach. In this research, the author uses informants who know and relate to the problem. The data collection technique used in this research is through two ways, including secondary data (books, scientific works, and documents/archives) and primary data (obtained from the field, both observations and interviews). From the results of the research it can be seen that the implementation of the Population Information System in realizing orderly administration has not been maximized, because there are still several obstacles and do not yet have a Regional Regulation specifically on Population in Nias Regency, so there is still a lot that needs to be addressed. Reviewed from 4 policy implementation models according to Edward III, namely communication, disposition / attitude, resources, and bureaucratic structure. In this study, researchers also gained a new understanding that in the implementation of good state service population administration, it would be better if the apparatus not only carried out population administration activities, but also needed to pay attention and care about the general needs of the community.
The Effect of Electronic Tax Invoice Implementation, Tax Return Submission in the Coretax System, and Tax Penalties on VAT Compliance with Taxpayer Awareness as a Mediating Variable Cahyani, Tirta Nirmala; Triwarti, Hairul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2968

Abstract

This study investigates the influence of Electronic Tax Invoice Implementation, SPT Submission in the Coretax System, and Tax Sanctions on VAT Compliance, with Taxpayer Awareness as a mediating variable. Utilizing a quantitative approach through an explanatory survey, the research focuses on VAT revenue at KPP Pratama Jakarta Pancoran, using primary data collected from questionnaires distributed to 100 Corporate Taxpayers (PKP) registered at the office, covering the period from 2020 to 2025. The sample was determined using the Lemeshow (1997) formula and purposive sampling technique. Data analysis was conducted using SmartPLS version 4.0 with the Partial Least Square (PLS-SEM) method. Results indicate that Electronic Tax Invoice Implementation significantly positively affects VAT compliance, as does SPT Submission in the Coretax System. Tax Sanctions also show a significant positive effect on VAT compliance. Additionally, Electronic Tax Invoice Implementation, SPT Submission, and Tax Sanctions can mediate Taxpayer Awareness, each having a significant positive impact on VAT compliance. These findings highlight the importance of these factors in enhancing taxpayer compliance in Indonesia.
The Role Of Digital Culture In Mediating The Influence Of Workload And Management Information Systems On Employee Performance Indriastuti, Ratih; Ida Ayu Oka Martini
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2976

Abstract

This study aims to determine the effect of workload on the performance of the work, the influence of management information systems on employee performance, the effect of workload on digital culture, the influence of management information systems on digital culture, the influence of management information systems on employee performance through digital culture, the influence of management information systems on employee performance through digital culture, the influence of digital culture on employee performance. The conclusion of this study is the workload affects employee performance. This means that both the workload felt by employees will affect employee performance behavior. Management information system affects employee performance. This means that both the management information system felt by employees will affect employee performance behavior. Workload affects employee digital culture. This means that both the workload felt by employees will affect the employee's digital culture. The management information system does not affect employee digital culture. This means that the management information system that employees feel by will not affect the employee's digital culture. Digital culture strengthens the effect of workload on employee performance. This means that the existence of digital culture has an impact on increasing employee performance behavior caused by workload. Digital culture does not strengthen the effect of management information systems on employee performance. This means that the existence of digital culture does not have an impact on increasing employee performance behavior caused by management information systems. Digital culture affects employee performance. This means that both digital culture that employees feel by will affect employee performance behavior.
Fiscal Decentralization and Regional Economic Growth: The Contrasting Effects of PAD and DAK in Gowa Regency, South Sulawesi Tajuddin, Imran; Kessi, Andi Muhammad Fara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3055

Abstract

This study investigates the influence of Regional Own-Source Revenue (PAD) and the Special Allocation Fund (DAK) on regional economic growth within the framework of fiscal decentralization in Gowa Regency, South Sulawesi. The research aims to assess whether locally generated revenues and central government transfers effectively contribute to regional development and how fiscal autonomy interacts with transfer dependency in shaping economic outcomes. Using a quantitative approach, the study analyzes secondary data obtained from the Regional Financial Management Agency and the Central Bureau of Statistics for the period 2014–2023. The data were processed through multiple regression analysis to evaluate both individual and simultaneous effects of PAD and DAK on economic growth, measured by the Gross Regional Domestic Product at constant prices. The empirical findings reveal that both PAD and DAK significantly affect economic growth but in contrasting directions. PAD shows a significant positive effect, confirming that higher local revenue mobilization enhances fiscal independence and stimulates productive spending, thereby driving regional output. Conversely, DAK exhibits a significant negative impact, suggesting that dependence on central transfers can weaken local efficiency and create fiscal illusion, where spending increases without corresponding gains in productivity. The model’s moderate explanatory power indicates that while fiscal variables play a measurable role, other structural factors such as investment, human capital, and governance quality remain critical drivers of long-term growth. These results align with the theoretical perspectives of Fiscal Federalism, Fiscal Illusion Theory, and Public Choice Theory, highlighting the dual nature of decentralization—empowering yet potentially constraining when institutional capacity is weak. The study concludes that fiscal decentralization can effectively promote regional economic growth only when accompanied by strong local revenue capacity, transparent governance, and strategic use of transfers. Enhancing fiscal independence, reforming intergovernmental transfer mechanisms, and aligning fiscal policies with productive sectors are essential to realizing the developmental potential of decentralization. The findings provide practical insights for policymakers to strengthen fiscal resilience and ensure that decentralization supports inclusive and sustainable regional growth.
The Relationship Between Self-Efficacy, Job Satisfaction, and Medical Personnel Performance: A Psychological Review Yuliaty, Farida; Dewi, Ni Putu Ayu Yusita
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3070

Abstract

This research aims to analyze the complex relationship between self-efficacy, job satisfaction, and medical personnel performance through a comprehensive psychological review. Using qualitative methods with a library research approach, this study explores relevant literature from 2019-2025 to build a deep theoretical understanding of the interrelationship between these three psychological variables. Thematic analysis reveals that self-efficacy functions as the main predictor of medical personnel performance through psychological mechanisms involving professional confidence, intrinsic motivation, and adaptive capacity. Job satisfaction serves as a partial mediator that creates a positive spiral in the relationship between self-efficacy and performance, where medical personnel with high efficacy experience greater job satisfaction and produce optimal performance. The findings show a complex reciprocal relationship where good performance increases self-efficacy through successful experiences and positive feedback. The resulting conceptual model provides strategic implications for developing healthcare HR management programs that focus on improving self-efficacy and job satisfaction as sustainable investments for optimizing medical personnel performance and healthcare service quality.
Analysis of the Impact of Fund Withdrawals by the Central Leadership of Muhammadiyah on Bank Syariah Indonesia (BSI) Solin, Naia Fingkani; Kusmilawaty, Kusmilawaty; Anggraini, Tuti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3072

Abstract

Muhammadiyah is the largest religious organization in Indonesia that has relationships with Islamic financial institutions, including Bank Syariah Indonesia (BSI). The main issue in this study is the tension between religious institutions and Islamic financial institutions. Therefore, this research aims to analyze the impact of fund withdrawals by Muhammadiyah on BSI as the largest national Islamic bank in Indonesia. This study uses a descriptive qualitative method with documentation studies on secondary data, including financial reports, official news, and relevant academic publications. The results show that Muhammadiyah’s fund withdrawal affects BSI’s Third Party Funds (DPK) position and the financing-to-DPK ratio, while the most significant impact is on BSI’s institutional image and public trust in Islamic banking in general. Thus, Muhammadiyah’s decision to withdraw its funds from BSI has strategic implications for the national Islamic financial ecosystem.
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.
The Role of Organizational Commitment as a Mediator of the Influence of Situational Leadership on the Turnover Intention of Student Cooperative Members at Udayana University Suasana, I Gst. A. Kt. Gd.; Anak Agung Gede Suarjaya; Ketut Juliartini; Ida Ayu Putri Laksmidewi Purba
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3116

Abstract

Empirical data shows that the participation of students interested in becoming administrators or members of Kopma Unud is still very low. So, higher education which is expected to play a role in fostering learning through the Student Activity Unit (UKM) Kopma Unud organization has not been maximized. The objectives of the study are: a) To explain the influence of organizational commitment on the turnover intention of student cooperative members at Udayana University. b) To explain the influence of organizational commitment on the situational leadership of student cooperative members at Udayana University. c) To explain the influence of situational leadership on the turnover intention of student cooperative members at Udayana University. d) To explain the role of situational leadership as a mediator of the influence of organizational commitment on the turnover intention of student cooperative members at Udayana University. The research respondents were all Unud students who had been and or were currently members of Kopma, with a population of 117 The research sample was saturated, so the sample size was the same as the number of population members. The research data were analyzed using the SmartPLS application.The results of the study illustrate; situational leadership is not significant on turnover intention, situational leadership has a significant effect on organizational commitment, and organizational commitment has a significant effect on turnover intention with a relatively large impact. Other results found that organizational commitment acts as a full mediation of the influence of situational leadership on turnover intention.

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