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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
Ethical Integrity and Spirituality in Accounting Practice: A Case Study of UMKM MOUKA Andi Kumala, Andi Sri Kumala Putri; 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.v5i2.3327

Abstract

Penelitian ini bertujuan untuk memahami bagaimana nilai integritas, etika, dan spiritualitas dihayati dan terwujud dalam praktik akuntansi pada UMKM MOUKA di Kabupaten Sidenreng Rappang. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini menggali pengalaman, keyakinan, serta praktik keseharian pemilik dan karyawan dalam mengelola aktivitas bisnis dan pencatatan keuangan. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa integritas dipahami sebagai kejujuran dan keterbukaan dalam setiap keputusan akuntansi, ditunjukkan melalui pencatatan transaksi yang transparan serta evaluasi bersama ketika terjadi kekeliruan. Etika tercermin dalam relasi kerja yang menjunjung keadilan, kesantunan, serta tanggung jawab sosial kepada pelanggan dan karyawan. Sementara itu, spiritualitas hadir sebagai landasan moral yang mengarahkan praktik bisnis, antara lain melalui penghentian operasional saat waktu salat dan keyakinan bahwa keberhasilan usaha merupakan bagian dari keberkahan. Ketiga nilai tersebut saling berkelindan dan membentuk praktik akuntansi berbasis nilai, yang tidak hanya berorientasi pada profit, tetapi juga pada makna, keberkahan, dan keberlanjutan usaha. Penelitian ini menegaskan bahwa akuntansi pada UMKM MOUKA tidak sekadar menjadi alat teknis, tetapi berfungsi sebagai praktik sosial dan spiritual yang memuat nilai-nilai moral, sehingga berkontribusi pada tumbuhnya kepercayaan publik dan keberlanjutan usaha.
The Influence of Communication and Employment Status on Employee Work Effectiveness Juliharta, I Dewa Gede Agung Kurnia; Zaharuddin, Zaharuddin; Sahim, Aswin Naldi; Supriyadi, Supriyadi
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.v5i2.3330

Abstract

The progress of an organization can be seen from changes towards the good, especially in achieving the goals that have been set, both private organizations and government agencies, will not be separated from the support of human resources owned by the organization. This study aims to reveal: 1) Is there an influence of communication on employee work effectiveness; 2) Is there an influence of employee status on employee work effectiveness.; 3) Is there an influence of communication and employee status together on employee work effectiveness. The method used in this study is quantitative with a survey approach. The population of this study were employees at the Directorate of Research and Community Service (DPPM) of the Ministry of Higher Education, Science, and Technology. The sampling technique used in this study was random sampling. Research data were obtained through the Communication, Employee Status and Work Effectiveness instruments. The results of the study 1) Communication has a significant effect on employee work effectiveness at DPPM of the Ministry of Higher Education, Science, and Technology.; 2) Employee Status has an effect but is not significant on Employee Work Effectiveness at DPPM of the Ministry of Higher Education, Science, and Technology.; 3) Communication partially has a significant influence, while Employment Status does not have a significant influence.
The Effectiveness of Business Model Canvas (BMC) to Increase the Competitiveness of MSMEs in the Culinary Sector in Palopo City Baso, Nurfatima Azzahra; Mahmut, Cici; Harla, Muh. Chaezar Fachreza
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.v5i2.3331

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector contribute significantly to local economic growth in Palopo City. However, many MSME actors face challenges in sustaining their businesses due to the lack of systematic business strategies. This study aims to analyze the effectiveness of implementing the Business Model Canvas (BMC) in improving the performance of culinary MSMEs in Palopo. The research employed a quantitative approach by distributing questionnaires to 80 culinary MSME respondents, complemented by in-depth interviews to enrich the qualitative data. Data analysis was conducted using the Structural Equation Modeling (SEM) method to examine the influence of the nine BMC elements on competitiveness and business sustainability. The results indicate that Value Proposition, Customer Relationship, and Key Activities have a significant impact on revenue growth and customer loyalty. Meanwhile, Channels and Revenue Streams play an important role in expanding market access and enhancing profitability. These findings confirm that BMC is an effective strategic framework for strengthening the competitiveness of culinary MSMEs in Palopo and can serve as a reference for local governments and supporting institutions in formulating sustainable MSME development programs
A Systematic Literature Review on the Integration of Spirituality and Religiosity in Shaping Managerial Ethics and Accounting Disclosure Quality Said, Saida; Syarifuddin, Syarifuddin; Alimudin, Alimudin
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.v5i2.3332

Abstract

This study was designed to explore and synthesize the development of literature discussing the contribution of spirituality and religiosity in shaping managerial ethics and improving the quality of accounting disclosures. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 framework, in which 47 articles from a total of 483 relevant publications were rigorously selected for in-depth analysis. The main objectives of this analysis are to map the patterns of relationships formed, understand the mechanisms of influence at work, and identify areas that are still under-researched in the context of contemporary managerial morality. From the results of this systematic review, it was found that spirituality plays a significant role in fostering personal integrity, strengthening ethical awareness, and increasing the capacity for individual self-control. These dimensions directly encourage the rejection of manipulative practices in the financial reporting process. Conversely, religiosity plays a more effective social control system, which not only suppresses the practice of earnings management but also improves the accuracy and transparency of financial information disclosure, especially in environments with weaknesses in governance structures. This study also shows that the influence of spiritual and religious values is not simple or linear, but is influenced by a number of mediating and moderating factors. These factors include the level of understanding of religious teachings, the location of internal control (locus of control), individual technical competence, organizational culture, and the strength of the governance system including the existence and role of the Sharia Supervisory Board. Based on these findings, this study proposes an integrative conceptual model, which describes how spiritual and religious values can be transformed into financial reporting behavior that upholds ethics. In addition, this study also identifies various gaps in the literature, including the lack of studies that discuss spiritual experiences at the individual level (micro studies), the lack of a longitudinal approach in related research, and the limited context of studies that focus on developing countries. Therefore, this SLR makes a significant contribution to theory development by integrating two key moral elements in accounting research, as well as providing a clear direction for future research that focuses on ethics, spirituality, and sustainable governance practices.
Compensation, Organizational Loyalty, and Work Motivation as Determinants of Health Worker Performance in Cipayung Primary Health Centers, East Jakarta Latifan, Sepri; Sudarman, Enjang; Kusuma Devi, Rr Nurwulan
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.v6i1.3337

Abstract

This study aims to analyze the effect of compensation, loyalty, and work motivation on the performance of healthcare workers at Cipayung Community Health Center, East Jakarta. The research employed a total sampling method with 38 respondents, and data analysis was conducted using correlation and regression tests with SPSS version 22. The results indicate that compensation has a significant effect on healthcare worker performance, with a t-value of 4.722 > t-table 1.980 and a regression equation of Y = 12.322 + 0.720X1. Loyalty also has a significant effect, with a t-value of 2.218 > t-table 1.980 and a regression equation of Y = 6.307 + 0.848X2. Work motivation significantly affects performance, with a t-value of 2.145 > t-table 1.980 and a regression equation of Y = 6.657 + 0.834X3. Simultaneously, compensation, loyalty, and work motivation significantly influence performance, as evidenced by an F-value of 85.436 > F-table 1.994. The Adjusted R Square value of 0.790 indicates that 79.0% of the variation in performance can be explained by these three variables, while the remaining 21.0% is influenced by other factors outside the model. The findings underscore the need for policies to enhance the welfare of healthcare workers through adequate compensation, strengthened loyalty, and increased work motivation to optimize performance and improve the quality of public health services.
The Effect of Company Growth and Net Profit on Dividend Policy in Coal Mining Subsector Companies Listed on the IDX for the 2022-2024 Period Arfianty, Arfianty; A. Aminartha Putri, Deasy Soraya
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.v5i2.3338

Abstract

The coal mining subsector in Indonesia experienced fluctuations in financial performance during the 2022–2024 period, which affected company profits and dividend policies. This raises questions regarding the influence of company growth and net income on the Dividend Payout Ratio (DPR). This study aims to analyze the effect of company growth and net income on dividend policy in coal mining subsector companies listed on the Indonesia Stock Exchange during 2022–2024. The research employs a quantitative approach using multiple linear regression analysis. Samples were determined through purposive sampling, with secondary data obtained from annual financial reports. The results show that company growth has a significant effect on dividend policy. Similarly, net income also has a significant effect on dividend policy. This study contributes to corporate finance literature by identifying factors influencing dividend policy and provides insights for investors in evaluating dividend sustainability in the coal sector. The research is limited to the coal subsector during the 2022–2024 period and focuses on two main variables. Future research is suggested to include other variables such as liquidity, leverage, and market conditions.
Psychological Predictors of Career Adaptability in University Students: Refining the Adaptive Readiness Model Through A Systematic Review Rahma, Earlene Tania; Mulyana, Olievia Prabandini
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.v5i2.3349

Abstract

Career adaptability has emerged as a critical competency for university students navigating uncertain academic and professional environments. Based on Career Construction Theory, this study methodically examined recent empirical research (2020–2025) to identify psychological predictors of career adaptability among student populations. A comprehensive search of PubMed and ScienceDirect, conducted in accordance with PRISMA 2020 standards, yielded twelve papers that met the inclusion criteria. The findings identified two broad categories of predictors: dispositional factors that align with the theory of adaptive readiness, such as proactive personality, Core self-evaluation, emotional regulation, and emotional skills; and novel predictors that represent the contextual and developmental realities of students, such as academic engagement, thinking styles, peer support, self-reflection, psychological capital, grit, and basic psychological needs satisfaction. Findings suggest that while Rudolph et al.’s adaptive readiness model provides a useful foundation, it requires refinement to integrate motivational, reflective, and contextual processes specific to higher education. According to the study's findings, career adaptability is best seen as a multifaceted concept influenced by social settings, coping mechanisms, and personal characteristics. In order to prepare students for the uncertainties of the job market of the twenty-first century, institutions must provide interventions that enhance both personal resources and relational support.
Risk Management and Government Internal Control System (SPIP) on Government Financial Performance Nur Islami, Annisa; Furqan, Andi Chairil; Kamase, Haryono Pasang
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.v5i2.3352

Abstract

This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
The Meaning and Implementation of Green Accounting by Hospital Management: A Phenomenological Study at Labuang Baji Regional General Hospital, Makassar Saputra, Andi Rafiyadi Eka; 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.v5i2.3355

Abstract

This study seeks to observe the conception and application of green accounting as interpreted and applied by executives at Labuang Baji Regional General Hospital in Makassar. The methodological approach adopted is Moustakas' transcendental phenomenology, with data collection facilitated through in-depth interviews, participatory observation, and document review. There were six key participants in this investigation, namely the director, head of the finance division, head of facilities, medical waste administrator, environment/CSR coordinator, and internal auditor. Data analysis was carried out through a series of stages, including epoché, phenomenological reduction, imaginative variation, and essential synthesis. The results of the study show three main findings: (1) green accounting is interpreted as an expression of the hospital's moral, professional, and social responsibility in maintaining environmental sustainability; (2) the implementation of green accounting is reflected in environmental cost recording activities, medical waste management, and energy efficiency efforts, although it has not been fully integrated into the formal reporting system; (3) the application of green accounting faces obstacles in the form of a lack of technical regulations, limited human resources, and the absence of a sustainability unit that is structurally responsible for environmental issues. This study contributes to the literature on environmental accounting in the health sector in Indonesia and recommends establishing a sustainability unit, strengthening employees' technical capacity, and developing environmental reporting guidelines for public hospitals.
Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar beloan, Bertha; Alimuddin, Alimuddin; Said, Darwis; Sani, 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.v5i2.3357

Abstract

Internal Control (IC) is often seen as a helpful guideline for workflow, but in practice, administrative employees often view it as a restriction, leading to resistance and creative ways of following the rules. This qualitative study uses Husserlian Descriptive Phenomenology to explore how administrative employees at PT Galva Makassar experience the tension between seeing IC as a 'constraint' or a 'guideline' in their daily work. In-depth interviews with five participants showed that senior employees see PI, especially strict authorization and reconciliation, as 'guidelines for life' and a personal safety net. For them, PI helps avoid blame, builds professional pride, and encourages voluntary compliance. On the other hand, new employees or those with fast-paced targets, like Sales Staff, often feel that PI is too bureaucratic and signals a lack of trust from management. This can limit their initiative, lower efficiency, and hurt morale. Still, experienced employees also see these procedures as a way to ensure data accuracy and as a professional defense, finding positive value in the constraints. The study concludes that PI works best when employees internalize it, not just when the system is well-designed. Management should focus on communicating PI in a way that supports employees and acts as a professional guide, not just as a form of control.

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