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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 Impact of Local Wisdom-Based Tourism on MSME Income Growth: The Mediating Role of Digital Marketing Sumarni, Sumarni; Prabowo , Rahmat Eko; Hadijah, Andi St.
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.v5i2.3120

Abstract

Tourism based on local wisdom has great potential in encouraging regional economic growth, especially for MSMEs. However, there are still many MSMEs that face obstacles in increasing revenue due to limited market access, ineffective marketing strategies, and low adoption of digitalization. This study aims to analyze the influence of tourism based on local wisdom on MSME income by mediating marketing digitalization. Using quantitative methods with explanatory research design. Data was collected through questionnaires distributed to MSMEs in the Kajang Bulukumba tourist area. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study show that tourism based on local wisdom has a positive and insignificant effect on the income of MSMEs. Tourism variables based on local wisdom have a significant negative effect on marketing digitalization, as well as marketing digitalization has a significant negative effect on MSME income. This shows that the role of digitalization as a mediator is not optimal. These findings imply the need for local governments and stakeholders to strengthen the digital capacity of MSMEs through training, mentoring, and facilitation so that the potential of tourism based on local wisdom can be maximized in increasing MSME income.
The Influence of Tax System Modernization, Public Trust, and Taxpayer Awareness on Tax Compliance Azreen, Tsaninda Adzkya Azleany; Kurnia
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.v5i2.3149

Abstract

This research endeavors to scrutinize how enhancements to the taxation system, citizens' faith in governance, and comprehension among taxpayers impact the adherence to tax regulations by self-employed individual taxpayers within the jurisdiction of the Cianjur Pratama Tax Office. A quantitative methodology is employed, characterized by a descriptive causal investigation framework. The entire demographic under consideration encompasses all self-employed individual taxpayers duly registered at the Cianjur Pratama Tax Office, which amounts to 75,350 individuals; a subset of 100 participants was chosen utilizing a convenience sampling technique. Information was gathered via questionnaires employing a five-tiered Likert scale in conjunction with supplementary information extracted from authorized Directorate General of Taxes records. Evaluations pertaining to accuracy and consistency were performed to ascertain the tool's appropriateness for deployment. Analytical procedures were executed utilizing IBM SPSS Statistics 26, encompassing descriptive statistical assessments and evaluations of fundamental assumptions, specifically normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing with t-tests, F-tests, and coefficients of determination (R²). The results show that tax system modernization, public trust, and taxpayer awareness partially and simultaneously have a positive and significant effect on the compliance of non-employee WPOP. These findings emphasize the importance of system modernization, increased trust, and tax education as effective strategies to improve taxpayer compliance.
Transisi Bisnis Penipuan Online “Sobis” Menjadi Usaha Produktif Dalam Menciptakan Lapangan Kerja Yang Positif Di Lingkungan Masyarakat Kabupaten Sidenreng Rappang jumriah basri, Jumriah Basri; Putri D, A. Kartini Sari; Wirdana, Sri; Ayu, Ari; Nurwafiyyah, Auliyah
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.v5i2.3154

Abstract

The urgency of this research lies in the pressing need to understand and address the socio-economic impact of "Sobis" in Sidenreng Rappang Regency. The proposed solution is to redirect former perpetrators toward legal businesses in order to reduce cybercrime, improve welfare, create job opportunities, and strengthen the local economy. This study employs a qualitative-descriptive method, using phenomenology and case study techniques. The findings show that the transition of former online fraud perpetrators in Sidenreng Rappang Regency has brought positive impacts on economic, social, and psychological aspects. Economically, although legal income is smaller, their financial condition is now more stable, organized, and allows for savings. Socially, they are better able to adapt, leave behind a false luxurious lifestyle, and build a positive image through legal businesses. Psychologically, they experience greater peace and more stable happiness compared to their past, which was full of stress and paranoia. Awareness of legal consequences also strengthens their determination not to return to illegal activities. In short, this transition results in economic stability, social modesty, and psychological calmness.
Studi Etnografi Optimalisasi Pengelolaan Keuangan Daerah dengan Refleksi Nilai – Nilai Pappasang Mandar Amirullah, Sufyan; K, Ahmad; Mus, Sari Fatimah
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.v5i2.3160

Abstract

Penelitian ini bertujuan untuk menginterpretasikan peran nilai-nilai budaya pappasang Mandar dalam pengelolaan keuangan daerah Pemerintah Provinsi Sulawesi Barat. Metode penelitian ini menggunakan pendekatan etnografi klasik yang terdiri dari 5 tahap analisis data yaitu analisis domain, pola-pola hubungan semantik, analisis taksonomi, dan analisis kompensial, serta analisis tema budaya. Penelitian ini dilakukan di kantor Badan Pengelola Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat dan Aliansi Masyarakat Adat Nusantara Kabupaten Majene. Hasil penelitian menunjukkan bahwa dalam pengelolaan keuangan daerah, Pemerintah Provinsi Sulawesi Barat telah menerapkan nilai-nilai pappasang Mandar pada setiap prinsip pengelolaan keuangan daerah yang terdiri dari akuntabilitas, value for money, Kejujuran, transparansi, dan pengendalian.
Mediation Of Organizational Commitment Between Discipline And Human Resource Development In Improving The Performance Of Local Government Employees In Pandeglang District Febratama, Dava; Basrowi; Sariwardani, RR. Andriani
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.v5i2.3162

Abstract

This research is motivated by the importance of improving the performance of civil servants within the Pandeglang Regency Government in facing the increasingly complex dynamics of public service delivery. Discipline and human resource (HR) development are seen as strategic keys to boosting productivity, while organizational commitment is believed to strengthen employee engagement with the organization. The purpose of this study is to analyze the influence of discipline and human resource development on employee performance, and to test the role of organizational commitment as a mediating variable. The methodology used is a quantitative approach with the method Structural Equation Modelling-Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to 297 civil servants which are selected using techniques proportionate stratified random sampling, so that it can represent conditions proportionally in each work unit. The results of the study indicate that discipline has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment. Human resource development has a positive effect on organizational commitment, but does not have a significant direct effect on employee performance. These findings indicate that organizational commitment acts as an important mediator, strengthening the relationship between discipline and performance, as well as between human resource development and employee performance. The conclusion of this study confirms that improving employee performance in the Pandeglang Regency Regional Government does not only depend on efforts to improve discipline and develop HR capacity, but also requires strengthening organizational commitment as a binding factor that ensures the sustainability of results. Further discussion implied the need for an integrated civil service management strategy, such as implementing a culture of discipline based on exemplary behavior, sustainable competency development programs, and internal policies that strengthen employee loyalty and commitment to the organization. These efforts are expected to improve the quality of public services that are responsive, accountable, and oriented toward public satisfaction.
The Effectiveness of Digital Banking Byond in Increasing Quality Service and Satisfaction Custamers at Bank Syariah Indonesia Pamekasan Branch Amina, Sitti; Hanifah, Luluk
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.v5i2.3163

Abstract

This study aims to analyze the implementation, effectiveness, and influence of BYOND digital banking services on improving service quality and customer satisfaction at Bank Syariah Indonesia KC Pamekasan . Using a descriptive qualitative approach, data were collected through semi-structured interviews with customers and documentation from various relevant sources. The results show that BYOND implementation is supported by customer education strategies, digital promotions, and strengthening frontline services, but faces digital literacy challenges for some customers. Service effectiveness is reflected in increased transaction speed and system reliability, despite being disrupted by a server downtime incident in 2023. Customer satisfaction generally increases due to ease of access, security, and speed of service, accompanied by a positive impact on corporate image and compliance with sharia principles. This study recommends improving digital literacy, strengthening technological infrastructure, and optimizing communication during disruptions to maintain service quality and customer satisfaction.
Towards Smart Food Distribution: Integrating Supply Chain Strategic Fit and Artificial Intelligence for National Food Independence Viyani, Ari Okta; Zahara, Inna; Tassa, Arnes; Dika, Laira
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.v5i2.3165

Abstract

Food self-sufficiency is an essential foundation in supporting national resilience. Food distribution in Indonesia still experiences serious obstacles, such as slow delivery, fuel waste, and inefficient distribution routes. AI technology has the potential to be a strategic solution to optimize the distribution system through route efficiency, energy savings, and increased delivery speed. This study aims to: (a) Test the effect of supply chain strategic fit, performance, and AI adoption in food distributors; (b) Dig deeper into the implementation, obstacles, challenges, readiness and opportunities, as well as driving factors for AI implementation in the food supply chain in Indonesia. The method used is a mixed-method, namely a quantitative approach with SEM-PLS and a qualitative approach using N-Vivo. The results of the quantitative analysis show that AI adoption mediates the relationship between supply chain strategic fit and rice distributor performance. Furthermore, the results of the qualitative analysis also support the idea that the distribution system using AI is considered to have great potential in optimizing food distribution in Indonesia. However, this adoption has several challenges, including costs, human resources, infrastructure, regulations, differences in regional topology, privacy and security, and ethics.
Analysis of Motivation and Work Discipline in Improving Kindergarten Teacher Performance: A Case Study in Kutablang District Bariah, Chairul; Yana, Sri; Imanda, Riska
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.v5i2.3169

Abstract

Teacher performance in the science teaching and learning process is an important indicator of achieving educational goals. This is the background to this research related to the low performance of teachers in kindergartens/early childhood education in Kutublang District. This study aims to analyze the influence of work discipline (X1) on teacher performance (Y); work motivation (X2) on teacher performance (Y), and the influence of both together on the performance of kindergarten/early childhood education teachers in Kutublang District. This study is a quantitative correlational study with a sample of 120 teachers. Sampling used a random technique, with all correlation tests using the SPSS program. The results of the study illustrate that there is a significant correlation between work discipline (X1) and teacher performance (Y) of 56.6% with the weakest dimension being adherence to time rules, the correlation between work motivation (X2) and teacher performance (Y) of 8.9% with weaknesses in the intrinsic motivation dimension, and a significant correlation between the two variables X1 and X2 simultaneously on teacher performance (Y) in TK/PAUD in Kutablang District of 56.2% with the regression equation Ŷ = 18.787 + 2.083 X1 + 0.154 X2. Based on the results of the study, the researcher provides recommendations that teachers should improve discipline, motivation, and achievement in carrying out work with a full sense of responsibility, and school leaders should always monitor teacher performance in science learning and provide encouragement so that teachers are motivated to improve work discipline.
The Influence of Brand Image, Price, and Product Quality on Customer Loyalty to Glad2Glow Products : (A Study of Glad2Glow Instagram Followers) Fani, Rista Adhalia; Kusumasari, Indah Respati
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.v5i2.3175

Abstract

This study aims to analyze the influence of brand image, price, and product quality on customer loyalty to Glad2Glow products, Products (A Study of Glad2Glow Instagram Followers). The research applies a quantitative approach using a survey method, involving 100 respondents who are Glad2Glow Instagram followers and have purchased the products at least twice. Data were collected through questionnaires measured on a Likert scale and analyzed using multiple linear regression with SPSS 31.0. The findings show that brand image and price have a positive and significant effect on customer loyalty, while product quality does not have a significant impact. Simultaneously, the three variables are proven to influence customer loyalty, as indicated by the results of the F-test. These results highlight the importance of strengthening brand image and implementing appropriate pricing strategies to enhance loyalty in a highly competitive skincare industry. On the other hand, the insignificant role of product quality indicates that consumers’ loyalty toward Glad2Glow is more strongly driven by perceptions of brand reputation and affordability rather than product performance. The study suggests that future research expand the scope of variables such as promotion, trust, or satisfaction to provide a more comprehensive view of customer loyalty factors.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
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.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.

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