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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
Digital Transformation in Accounting: Strategies to Enhance the Adoption of Technology-Based Record-Keeping Systems by Micro, Small, and Medium Enterprises (MSMEs) Ringan, Angelina Yenny; Paluala, Kusman; Sianturi, Meisya Gabeuli
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.v5i2.3187

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of Indonesia’s economy, but continue to face limitations in financial management due to the dominance of non-standardized manual record-keeping. Digital transformation in accounting emerges as an opportunity to improve efficiency, accuracy, and access to financing through technology-based recording systems. This study aims to analyze the factors influencing MSMEs’ readiness to adopt digital accounting technologies by employing an extended Technology Acceptance Model (TAM), incorporating digital literacy and technological experience as additional variables. A quantitative explanatory research design was applied, involving 96 respondents, including MSME owners and managers in Kendari City across the trade, service, and manufacturing sectors. Multiple linear regression analysis reveals that technological experience and perceived usefulness significantly influence adoption readiness, whereas digital literacy and perceived ease of use show no significant effect. Furthermore, Analysis of Variance (ANOVA) identifies differences in readiness across MSME sectors, particularly between the fashion and culinary industries. These findings underscore the critical role of hands-on technological experience and confidence in practical benefits as key drivers of adoption. This study contributes to the growing body of literature on technology adoption among Indonesian MSMEs. It offers practical implications for policymakers, accounting application providers, and MSME actors in designing strategies to enhance financial digitalization.
Improving the Performance of Women's MSMEs in Palopo City through Work-Life Balance, Social Capital, and Knowledge Management Marsal, Marsal; Febrian, Muh. Fadli; Erwina, Erwina; Munawir, Munawir; Nurjannah, Nurjannah
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.v5i2.3188

Abstract

This study aims to analyze the influence of Work-Life Balance, Social Capital, and Knowledge Management on improving the performance of women's MSMEs in Palopo City. MSMEs play a strategic role in the Indonesian economy by absorbing most of the workforce and contributing significantly to the national GDP. In Palopo City, the majority of MSMEs are managed by women who face dual challenges as entrepreneurs and homemakers. The research employs a quantitative method, with women MSME respondents selected through an incidental sampling technique, yielding a sample size of 200. Data analysis uses Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that all variables have positive and significant effects on MSME performance. Knowledge Management provides the most substantial contribution, followed by Work-Life Balance and Social Capital. These findings confirm that the ability to manage knowledge becomes the main competitive advantage in the digital era, while work-life balance and social capital remain vital in business success. Respondents are predominantly in productive age groups, married, have secondary or higher education levels, and fall into the micro-enterprise category. This research provides theoretical contributions to the development of models of women's MSME performance and practical recommendations for women's economic empowerment policies that consider holistic aspects, including knowledge management, work-life balance, and social capital development. Practical implications indicate the need for a comprehensive approach to MSME empowerment programs that not only focus on technical business aspects but also consider knowledge management, work-life balance, and social network development to achieve optimal performance.
Assessing the Entrepreneurial Readiness of Islamic School Students in South Sulawesi for Participation in the Global Halal Economy? Alam, Ade Ikhlas Amal; Fauzan Garantjang, Muhammad; Anissa Aulya Putri .T; Rispan, Dhiya Pravidya
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.v5i2.3192

Abstract

This study aims to assess the readiness of Islamic school students in South Sulawesi in halal-based entrepreneurship and identify the obstacles they face in meeting halal certification standards. With the growing halal industry in Indonesia and the increasing demand for halal-certified products, sharia-based entrepreneurship education is important to form a competitive young generation in this sector. However, there are still limitations in students' understanding of halal regulations, certification procedures, and business management in accordance with sharia principles. Therefore, this study examines the extent to which Islamic education programs have prepared students to become professional and competitive halal entrepreneurs. This research is closely related to Sustainable Development Goal 8 (SDG 8) - Decent Work and Economic Growth, as it focuses on creating economic opportunities for youth through halal entrepreneurship. By equipping students with a deeper understanding of halal standards and the Islamic financial system, it is hoped that they will be able to establish their own businesses and contribute to more inclusive economic growth. In addition, this research also aims to provide concrete recommendations for educational institutions and the government in improving education and socialization regarding the halal industry, so as to strengthen the halal MSME ecosystem in Indonesia and encourage the competitiveness of young business actors at the global level
The Effect Of Transformational Leadership On Organizational Citizenship Behavior (Ocb) Mediated By Quality Of Work Life (Qwl) And Organizational Commitment In The Chemical Manufacturing Industry Sector In Cilegon City Dwiputri, Nadia Mutiara; Yusuf, Furtasan Ali; Nuryanto, Uli Wildan
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.v6i1.3194

Abstract

The background of this study is the crucial role of transformational leadership in fostering OCB in the chemical manufacturing industry, which faces significant challenges related to safety and quality of work. QWL and organizational commitment are considered mediating factors that can strengthen the influence of leadership on OCB in this work environment. The purpose of this research is to analyze the effect of transformational leadership on employee OCB in the chemical manufacturing sector of Cilegon City, simultaneously assessing the mediating roles of QWL and organizational commitment. The research method employed is quantitative using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). Data were collected via questionnaires distributed to 300 permanent employees across five chemical manufacturing companies in Cilegon City. Path analysis was conducted to test the direct and indirect relationships among variables. The results indicate that transformational leadership significantly affects OCB both directly and indirectly through the mediation of QWL and organizational commitment. Moreover, QWL significantly influences organizational commitment and OCB. These variables collectively explain 87.2% of the variance in employee OCB. The conclusion highlights the importance of developing transformational leadership and enhancing QWL and organizational commitment to improve OCB in the chemical manufacturing industry. Practical implications suggest the need for integrated programs combining leadership development, QWL, and organizational commitment to foster sustainable organizational performance.
Customer Experience, Emotional Marketing, and Customer Engagement in Customer Loyalty: Through Customer Satisfaction Dony Wira Sanjaya; , Agus Fredy Maradona
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.v5i2.3195

Abstract

This study aims to investigate the influence of customer experience, emotional marketing, and customer engagement on customer satisfaction and customer loyalty, as well as the role of customer satisfaction as a mediator in the relationship between these variables and customer loyalty. Specifically, this study focuses on analyzing the direct and indirect influences between these variables to provide a more comprehensive understanding of the dynamics of customer satisfaction and loyalty. This study uses Structural Equation Modeling (SEM) based on Analysis of Moment Structures (AMOS) to test the hypotheses. The analysis stages include data normality testing, outlier identification, measurement model evaluation, and structural model evaluation. This study found that customer experience and customer engagement have a positive and significant effect on customer loyalty through customer satisfaction. Meanwhile, emotional marketing directly influences customer loyalty, but customer satisfaction does not act as a mediator in this relationship. The results of this study provide valuable insights for companies in developing effective marketing strategies to increase customer loyalty. By understanding the important role of customer experience, strong interactions, and deep emotional connections, companies can create a more holistic and integrated approach to satisfying customers and building long-term loyalty. This study contributes to the development of marketing theory and provides practical implications for companies in increasing customer loyalty.
The Effect Of Implementation Of Shariah Compliance And Islamic Corporate Social Responsibility (ICSR) On Financial Performance With Earning Quality As An Intervening Variable Lubis, Siti Nurhalizah; Siregar, Saparuddin; Nurlaila
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.v5i2.3203

Abstract

This study aims to analyze the effect of Shariah Compliance and Islamic Corporate Social Responsibility (ICSR) implementation on financial performance with earnings quality as an intervening variable in Islamic Commercial Banks in Indonesia for the period 2019–2023. This study uses a quantitative approach with path analysis to examine the direct and indirect relationships between variables. The results show that Shariah Compliance has a significant negative effect on financial performance and earnings quality, while ICSR has no significant effect on financial performance but a significant positive effect on earnings quality. The earnings quality variable is proven to have a significant positive effect on financial performance. The mediation test shows that financial performance is unable to positively mediate the relationship between Shariah Compliance and ICSR on earnings quality. This finding indicates that the implementation of sharia compliance and Islamic-based social responsibility programs still incurs short-term costs, resulting in suboptimal financial impacts, although in the long term it is expected to increase business legitimacy and sustainability. This study contributes to the literature on sharia governance by providing empirical evidence on the role of earnings quality as an intervening variable in the relationship between Shariah Compliance, ICSR, and financial performance in Islamic banks in Indonesia
Analysis of Entrepreneurship-Based Human Resource Management Integration to Improve Business Ecosystem Sustainability in a Dynamic Market Era: A Study in Magelang Regency Atmaja, Hanung Eka; Widayanti, Ipuk; Ikhwan, Khairul; Aldianti, Raina Dewi
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.v5i2.3205

Abstract

The increasingly dynamic business environment requires business actors, especially MSMEs, to adapt quickly and strategically to remain sustainable. Human resource management that is not only administrative but also oriented towards entrepreneurial values is believed to be the key to strengthening competitiveness in an era of rapidly changing markets. This study aims to analyse the effect of entrepreneurial human resource management integration on business ecosystem sustainability, with the dynamic market era as a mediating variable. This study employs an explanatory quantitative approach to examine MSMEs in Magelang Regency, Central Java. The study population consists of all active MSME actors, and through the proportionate stratified random sampling method, 71 respondents were obtained as the study sample. Primary data were collected using a Likert scale questionnaire and analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS version 4.0. The results show that integrating entrepreneurial human resource management has a positive effect on market adaptability, which significantly improves the sustainability of the business ecosystem. Furthermore, the dynamic market era was found to mediate the relationship between entrepreneurial human resource management and business sustainability. This confirms that successful innovative human resource management must be accompanied by the ability to cope with changes in the external environment. These findings have important implications for strengthening MSME development strategies based on human capabilities and sustainable market adaptation.
Uncovering the Driving Factors of Microtransactions: Digital Consumer Behavior, In-Game Events, and the Influence of FOMO among Generation Z In Indonesia Brillyan Arthur; , Agus Putu Abiyasa
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.v5i2.3216

Abstract

The mobile gaming industry has grown rapidly in recent years, with an increasing number of players and significant revenues. One of the main sources of revenue for game developers is microtransactions, which are in-game purchases that allow players to obtain virtual goods or in-game currency. Although microtransactions have become an important source of revenue, there is still little research specifically examining the factors that influence digital consumer behavior in making microtransactions. This study aims to uncover the factors that drive microtransactions among the younger generation in Indonesia, focusing on digital consumer behavior, in-game events, and the influence of fear of missing out (FoMO). This study uses an online survey method with a sample of 250 respondents selected using purposive sampling techniques. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software. The results showed that digital consumer behavior, in-game events, and FoMO had a positive and significant effect on microtransactions. In addition, FoMO also acted as a mediator in the relationship between digital consumer behavior and in-game events on microtransactions. This study contributes to the understanding of digital consumer behavior and the factors that influence microtransactions among Generation Z in Indonesia.
The Effect Of Literacy, Financial Inclusion, Lifestyle, And Environment On The Rise Of Illegal Online Loans Through Easy Transactions Among The Community Yuannisa, Rizka Adlia; Rokan, Mustafa Kamal; Batubara, Maryam
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.v5i2.3234

Abstract

The value of fintech lending, also known as online lending (pinjol), in Indonesia has increased for three consecutive months from July to September 2023. Due to the ease of access, various illegal online loans have sprung up. The type of research used in this study is quantitative research. This correlation study was conducted by researchers to determine the level of relationship between two or more variables, without making any changes. Overall, the prevalence of illegal online loans among the public is greatly influenced by financial literacy, financial inclusion, and lifestyle, with ease of transaction as the main mediator. The social environment does not play a significant role in this context. To reduce the negative impact of illegal online loans, a combination of increased literacy, wise financial inclusion regulations, control of consumptive lifestyles, and strict regulations on the ease of transactions on online lending platforms is needed.
The Influence of Job Stress, Job Satisfaction, and Work Motivation on Employee Performance at Muhammad Zein Regional Hospital, East Belitung: inggris Ezdwima Putrisia, Ezdwima Putrisia; Ignatius Soni Kurniawan; Eko Yulianto
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.v5i2.3243

Abstract

This research is motivated by the importance of improving the performance of Muhammad Zein Belitung Timur Regional Hospital employees which is influenced by job stress, job satisfaction, and work motivation. The purpose of this study is to analyze the influence of job stress, job satisfaction, and work motivation on the performance of Muhammad Zein Belitung Timur Regional Hospital employees, especially in the administration and skilled nurse divisions. This research is a quantitative study that uses census techniques in determining respondents. Data distribution uses questionnaires directly to administrative employees and skilled nurses. The data obtained are processed using SmartPLS 4. The results of this study indicate that job stress has a positive but insignificant effect on employee performance, job satisfaction has a positive and significant but weak effect on employee performance, work motivation has a positive and significant effect on employee performance. The implications of this study indicate that improving employee performance can be achieved through increasing motivation and job satisfaction. Management needs to create a supportive work environment, provide appropriate rewards, and manage work stress so as not to hinder employee productivity.

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