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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 Self-Efficacy, Work Flexibility and Job Crafting on Job Satisfaction of Employees at Radio Republik Indonesia Yogyakarta: inggris Elly Agustin, Elly Agustin; Ignatius Soni Kurniawan; Mohammad Ahyar Syafwan Lysander
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.v5i2.3244

Abstract

Study This motivated by the importance of improvement satisfaction Work employees who can influenced by various factor psychological and situational, including efficacy self, flexibility work, and job crafting. Research objectives This is For analyze influence efficacy self, flexibility work, and job crafting towards satisfaction Work employee at Radio Republik Indonesia (RRI) Yogyakarta. Research this is research quantitative with method census in determination amount respondents. Data collection was carried out through distribution questionnaire in a way direct to all over population research . The collected data furthermore processed and analyzed use device Smar-PLS software 4. Collected data furthermore processed and analyzed use device Smar-PLS 4 software with Structural Equation Modeling (SEM) approach. Research results This show that efficacy self No influential significant to satisfaction Work employees, flexibility Work influential positive and significant to satisfaction Work employees, while job crafting No influential positive and significant to satisfaction Work employee. Findings This indicates that flexibility work is a factor important things that can increase satisfaction work, while efficacy self and job crafting yet give influence directly real. Therefore​ that, organization expected can create system more work​ flexible and supportive balance between life personal and work to improve satisfaction Work employee.
Public Audit and Governance Quality in Decentralized Systems: The Case of Indonesia Siahay, Adolf Z. D.; Salle, Agustinus
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.v5i2.3245

Abstract

This study explores the relationship between audit opinions and governance weaknesses in Indonesian local governments from 2020 to 2024. Although most local governments received Unqualified Audit Opinions (UAO), many still face problems in areas such as Government Accounting Standards (GASB) compliance, Internal Control Systems (ICS), legal violations, poor financial disclosures, and lack of follow-up on audit recommendations (FAR). Using five years of national audit summary data from BPK, this research applies trend analysis and regression to see how these issues affect audit opinion scores. The results show that better compliance with government accounting standards and clear financial disclosures lead to better audit ratings. Legal violations reduce audit opinion quality. ICS has a negligible effect, while the FAR follow-up has little short-term impact. This study suggests that audit opinions do not always reflect the actual condition of financial governance. It recommends strengthening performance audits and improving how audit opinions are evaluated.
Village Financial Reporting and Local Government Performance: The Mediating Role of Institutional Isomorphism Syachbrani, Warka; Idrus, Mukhammad; Yusuf, Yulia Yunita; Ahmad
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.v5i2.3249

Abstract

This study investigates the factors influencing the preparation and utilization of village financial reports and their impact on local government performance, emphasizing the mediating role of institutional isomorphism. Using a mixed-method sequential explanatory design, data were collected from 100 villages in South Sulawesi, Indonesia. The quantitative phase involved surveys distributed to village heads, treasurers, and financial staff, followed by qualitative interviews to deepen the understanding of identified factors. Data were analyzed using regression and thematic analysis. Results reveal that technical capacity, regulatory compliance, and institutional pressures significantly affect the use of financial reports in decision-making. Coercive, mimetic, and normative isomorphism mechanisms mediate the relationship between financial reporting and performance. The findings contribute to developing an institutional-based performance measurement model for village governments. This study provides practical recommendations for enhancing accountability, transparency, and effectiveness in village financial management.
The Performance Level of Shipping Signs and the Depth of Shipping Channels Contribute to Integrated Port Time with the Number of Ship Visits as a Moderating Variable Rinandhi, Candra; Pahala, Yosi; Abidin, Zaenal; Sijabat, Eduard Alfian Syamsa
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.v5i2.3250

Abstract

In Indonesian seas, shipping signs' poor functionality might make it difficult for ships to navigate. Shipping accidents are more likely as a result, particularly when visibility is poor, like at night or in inclement weather. Analyzing the impact of shipping sign performance level and channel depth on the number of ship visits, the impact of shipping sign performance level, channel depth, and ship visitation on integrated port time, and the impact of shipping sign performance level and channel depth on integrated port time with the number of ship visits as a moderating variable are the goals of this study.The research methodology employed in this study is quantitative. A judgment sampling approach combined with a non-probability sampling technique was chosen by the researchers for this investigation. SPSS software was utilized by the researchers. The findings of the analysis indicate that both the channel depth and the level of performance of shipping signs have an impact on integrated port time. Additionally, the variable number of ship visits can moderate the relationship between the channel depth and integrated port time as well as the level of performance of shipping signs
Environmental Concern, Green Perceived Benefits, Green Perceived Quality, Green Awareness Of Price, Generation Z and Green Purchase Decisions (Case Study On The Body Shop Bali) Gusti Ngurah Giri Tohlangkir
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.v5i2.3259

Abstract

This study aims to analyze the influence of environmental concern, green perceived benefits, green perceived quality, and green awareness of price on green purchase decisions for The Body Shop products in Bali, as well as the role of Generation Z as a moderating variable. This study uses a quantitative method with a sample of 135-270 respondents selected using purposive sampling techniques. The results show that environmental concern, perceived green benefits, perceived green quality, and green price awareness have a positive and significant influence on green purchase decisions. Generation Z can moderate the relationship between environmental concern and green purchase decisions, but cannot moderate the relationship between perceived green benefits and green purchase decisions, nor between green price awareness and green purchase decisions. This study contributes to the literature on green consumer behavior and green product marketing strategies.
What Makes Remote Teams Work: Exploring The Factors Behind Effective Virtual Collaboration Resmini, Komang Tri; Mahyuni, Luh Putu; Supriyadinata Gorda, Anak Agung Ngurah Eddy; Martini, Ida Ayu Oka
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.v5i2.3268

Abstract

This study aims to understand the dynamics of team management in this context in depth, including how team interactions are formed and how team effectiveness is maintained in a virtual workspace. Using a qualitative approach, this study explore in-depth how team management is carried out in a remote work system, what challenges arise, and how team members interpret their experiences of working in a distributed manner. This research is expected to contribute not only to the theoretical aspects of human resource management but also to provide practical guidance for companies in building a more inclusive, collaborative, and adaptive remote work system to meet changing times. Based on the results of the analysis and discussion that have been carried out in this study, the following conclusions can be drawn: Teamwork is related to the existence of solidarity within team members who work together where they depend on each other for resources to achieve organizational goals. Teamwork is an association or group of individuals who depend on each other for tasks and shared responsibility for which the results of performance are very high compared to the results of work done by individuals.
The Effect of Liquidity and Leverage to Return Shares with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange (IDX) for the Period 2020 - 2024 Herwadi, Dwi Juni Arti; Sutisna; Sari, Gema Ika
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.v5i2.3272

Abstract

This study aims to analyze the effect of Liquidity and Leverage on Stock Returns with Profitability as an intervening variable. The objects of the study were LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The method used was a quantitative approach with panel data regression analysis. The variables used included Liquidity (proxied by the Current Ratio) and Leverage (proxied by the Debt to Equity Ratio) as independent variables, Profitability (proxied by Return on Assets) as a mediating variable, and Stock Returns as the dependent variable. The results showed that Liquidity and Leverage had no significant effect on Stock Returns, while Profitability had a significant direct effect on Stock Returns. Furthermore, Liquidity had no significant effect on Profitability, but Leverage had a significant direct effect on Profitability. The mediation test using the Sobel test showed that Profitability did not significantly mediate the relationship between Liquidity and Stock Returns or between Leverage and Stock Returns. Management must prioritize strategies that can increase net profit and asset utilization efficiency. Increased profits will be directly reflected in share prices, benefiting investors and increasing stock returns.
Evaluation of the Effectiveness of Local Original Revenue Management in Supporting the Financial Performance of the Regional Government at the Office of the Regional Financial and Revenue Management Agency of South Nias Regency Lase, Freddywan; Hulu, Perlindungan Faebuadodo
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.v5i2.3298

Abstract

This research analyzes the financial performance and the effectiveness of Local Original Revenue (PAD) management in the South Nias Regency Government. Using a qualitative approach, data were collected through in-depth interviews, observation, and documentation from four purposively selected informants: the Head of the Revenue Planning and Evaluation Division, the Head of the Assessment Collection and Objection Sub-Division, BPKPD staff, and business taxpayers. Findings indicate significant PAD recovery in 2025, reaching IDR 38.15 billion or 149.25% of the target. However, this achievement was driven by unsustainable incidental factors, including refunds for overpayments on goods and services totaling IDR 15.6 billion. The regional independence ratio was only 2.59% ("Very Low" category), indicating extreme dependence on central government transfers, with transfers exceeding 97%. PAD management faces structural constraints: low public awareness and compliance, untapped potential, ineffective manual collection systems, and insufficient collection frequency. A critical disparity exists between management perception and reality—Hotel Service Tax, perceived as the main PAD base, accounts for only 0.20%. In comparison, the actual most significant contributors are Electricity Consumption Tax (8.13%), Restaurant Tax (5.72%), and Mineral and Coal Tax (3.58%). Overall, PAD management appears "Very Effective" at 149.25%, but this is misleading due to incidental factors. Regional Retribution achieved only 50.47% ("Ineffective"), indicating the need for fundamental improvements to the collection system.
Operational Concepts and Sharia Principles in the Management of Sharia Financial Institutions Asyrofi, Muhammad Zuhdi; Albahi, Muhammad; Andrini, Rozi
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.v5i2.3301

Abstract

Islamic Financial Institutions (IFIs) are financial entities that operate in accordance with Islamic Sharia principles, which prohibit practices such as riba (usury), gharar (uncertainty), and maisir (gambling), while upholding social and economic justice. This article aims to provide a comprehensive explanation of the operational concepts and Sharia principles that underpin the management of Islamic financial institutions, and to analyze their implementation within the modern financial system. This study employs a qualitative approach, drawing on sources from the Qur'an, Hadith, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and regulations issued by the Financial Services Authority (OJK). The findings indicate that the operations of Islamic financial institutions are founded upon three main pillars: justice ('adl), public interest (maslahah), and transparency (amanah). These principles are implemented through various Sharia contracts such as mudharabah (profit-sharing), musyarakah (partnership), murabahah (cost-plus sale), ijarah (leasing), and wakalah (agency). Sharia principles serve not only as a legal and moral foundation but also shape the institution's risk management system, Sharia governance, and Islamic Corporate Social Responsibility (ICSR). Therefore, the management of Islamic financial institutions is not merely profit-oriented but also grounded in spiritual, social, and sustainable economic values for the ummah. This study is expected to enrich academic literature on strengthening Sharia governance and to provide recommendations for regulators and practitioners to enhance the quality of Sharia compliance within the financial sector.
Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective Jannah, Miftahul; Fitriani, Fitriani; Alimuddin, Alimuddin; Said, Darwis
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.v5i2.3321

Abstract

This study aims to analyze how symbolic interactions in live shopping on digital platforms shape consumer perceptions of product value, consumption ethics, and the credibility of sustainability claims conveyed through green marketing narratives. This study uses a qualitative approach with a non-positivistic paradigm and Blumer's symbolic interaction theory. Data were collected through virtual observation, in-depth interviews, and analysis of digital documentation to understand the meaning construction that emerged in real-time interactions between hosts and audiences. The results show that digital symbols, such as “eco-friendly” and “best seller” labels and sustainability narratives, play an important role in shaping consumer perceptions and purchasing decisions. However, the findings also reveal that many sustainability claims lack factual support, thereby increasing the risk of greenwashing. In addition, the study identifies an ethical consumption paradox: consumer sustainability awareness often fails to align with purchasing decisions due to social pressure, emotions, and the urgency created by the platform. This study emphasizes the importance of integrating sustainability symbols and transparent accounting evidence through ESG reporting, environmental audits, and digital disclosure innovations to increase public trust and encourage ethical and sustainable consumption practices.

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