Amkop Management Accounting Review (AMAR)
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
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<![CDATA[The Influence of Maintenance Reminder Appointment and Customer Satisfaction on Customer Retention with After-Sales Service Productivity as an Intervening Variable at Auto2000 SM Raja Medan ]]>
<![CDATA[lubis , Laila Annisyah]]>;
<![CDATA[suryani, Wan]]>;
<![CDATA[Rafiki , Ahmad]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3367
<![CDATA[This study examines the influence of Maintenance Reminder Appointment (MRA) and customer satisfaction on customer retention, with after-sales service productivity functioning as an intervening variable at Auto2000 SM Raja Medan. Using a quantitative explanatory design, data were collected from 371 customers through purposive sampling and analyzed using SEM-PLS. The findings indicate that MRA and customer satisfaction significantly affect service productivity and customer retention. Service productivity also significantly enhances retention and mediates both variables. These results highlight the importance of integrating proactive CRM strategies with operational efficiency to strengthen long-term customer loyalty.]]>
<![CDATA[The Effect Of Environmental, Social, And Governence (Esg) Performance And Profitability On Firm Value With Firm Size As A Moderating Variable ]]>
<![CDATA[Monita B, Cantika]]>;
<![CDATA[Hermuningsih, Sri]]>;
<![CDATA[Rinofah, Risal]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3386
<![CDATA[This study examines the influence of Environmental, Social, and Governance (ESG) performance and profitability on firm value, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial reports and sustainability reports. The sample consists of 28 companies selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 27. The empirical findings show that ESG performance does not have a significant direct effect on firm value, while profitability has a positive and significant effect on firm value. Firm size does not directly affect firm value, but it plays a moderating role in the relationship between ESG performance and firm value as well as between profitability and firm value. Firm size weakens the relationship between ESG performance and firm value, yet strengthens the relationship between profitability and firm value. Simultaneously, ESG performance, profitability, and firm size significantly influence firm value.]]>
<![CDATA[The Effect of Live Streaming, Gamification, and Interactive Marketing on Impulse Buying Behaviour of Kahf Products on TikTok with FOMO as a Mediating Variable ]]>
<![CDATA[Prananta, Putu Resta Wira]]>;
<![CDATA[Darma, Gede Sri]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3052
<![CDATA[This study aims to examine the influence of live streaming engagement, gamification, and interactive marketing on impulse buying behaviour of Kahf skincare products on TikTok, with Fear of Missing Out (FOMO) as a mediating variable. A quantitative approach was employed using purposive sampling, involving 220 Generation Z respondents in Indonesia who had previously made impulsive purchases of Kahf products via TikTok. Data were collected through a questionnaire consisting of 22 indicators and analysed using Structural Equation Modelling–Partial Least Square (SEM-PLS) with the SmartPLS version 4.1.1.2 application. The results indicate that live streaming engagement, gamification, and interactive marketing have a positive and significant effect on impulse buying. These three variables also significantly influence FOMO. Furthermore, FOMO has a positive and significant effect on impulse buying and significantly mediates the influence of gamification and interactive marketing on impulse buying. However, FOMO does not significantly mediate the relationship between live streaming engagement and impulse buying. These findings highlight the importance of participatory, competitive, and emotionally engaging digital strategies in stimulating impulse buying behaviour among Generation Z TikTok users.]]>
<![CDATA[Green Accounting Strategies in Sustainable Finance: : A Case Study of Cocoa Business Actors in West Sulawesi ]]>
<![CDATA[Novitasari, Eni]]>;
<![CDATA[M, Nuraeni]]>;
<![CDATA[Hijrah, Muh]]>;
<![CDATA[Erwin]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3106
<![CDATA[This study aims to develop and apply a Sustainability Balanced Scorecard (SBSC) model as a tool for measuring and evaluating sustainability performance in the cocoa industry of West Sulawesi. The urgency of this research is driven by the significant challenges confronting the cocoa industry, including social (labor exploitation), environmental (deforestation), and economic (supply chain opacity) issues, coupled with the absence of a structured accountability mechanism to objectively measure sustainability strategies. This study employs a mixed-method approach with a case study strategy on two companies representing the industry spectrum: a mission-driven Micro, Small, and Medium Enterprise (MSME) and a compliance-driven B2B exporter. Primary data were collected through in-depth interviews, while secondary data were analyzed from company financial reports. The findings reveal that company performance measurement can be centered on an Adaptive SBSC framework that integrates five perspectives: Financial, Customer, Internal Business Process, Learning and Growth, and a combined Environmental and Social perspective. This framework offers a two-tier indicator system (Basic and Advanced Performance Measurement) applicable to companies of varying scales and business models, serving as a flexible strategic management tool. This model contributes practically to actors in the cocoa industry and theoretically enriches the SBSC literature within the agro-industrial context of developing regions.]]>
<![CDATA[Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives ]]>
<![CDATA[Ichsan, Hisyam]]>;
<![CDATA[Amirullah, Sufyan]]>;
<![CDATA[Novitasari, Eni]]>;
<![CDATA[Yusuf Y.S, Muhammad]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3107
<![CDATA[This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.]]>
<![CDATA[Analysis of the Influence of Effective Leadership and Organizational Leadership on Organizational Citizenship Behavior with Job Satisfaction as a Mediation ]]>
<![CDATA[Kurniawati, Rina]]>;
<![CDATA[Kirana, Kusuma Chandra]]>;
<![CDATA[Subiyanto, Didik]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3155
<![CDATA[This research is motivated by the importance of organizational justice and effective leadership in shaping job satisfaction and organizational citizenship behavior (OCB) in the police environment. The purpose of this study is to analyze the influence of organizational justice and effective leadership on OCB with job satisfaction as a mediating variable in Sleman Police Traffic Division personnel. The research method used is a quantitative approach with the type of survey research. The research sample amounted to 170 respondents who were members of the Traffic Division of the Sleman Police. The data was collected through the distribution of questionnaires, while the analysis tool used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results of the study show that organizational fairness has a positive and significant effect on job satisfaction and OCB, while effective leadership also has a significant effect on job satisfaction and OCB. In addition, job satisfaction has been shown to be a mediating variable that strengthens the relationship between organizational fairness and effective leadership with OCB. Although the majority of respondents had a positive perception, there are still aspects that need to be improved, especially related to procedural consistency, appreciation from leaders, and members' opportunities to convey ideas and develop careers.]]>
<![CDATA[Analysis of the Impact of Perceived Organizational Support and Transformational Leadership on Psychological Well-Being through Job Satisfaction ]]>
<![CDATA[Rahayu, Tamara Dwi]]>;
<![CDATA[Subiyanto, Didik]]>;
<![CDATA[Kirana, Kusuma Chandra]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3178
<![CDATA[This study aims to analyze the impact of the perception of organizational support and transformational leadership on the psychological well-being of employees through job satisfaction. The focus of the research is to understand how these two factors affect the psychological well-being of employees with job satisfaction acting as mediators. This study uses a quantitative approach. The data was collected through a survey with questionnaires distributed to 81 employees of the Yogyakarta Police Human Resources Bureau. The data analysis method used is Structural Equation Modeling (SEM) with the help of SmartPLS 4.0 software. The results of the study show that the perception of organizational support and transformational leadership has a significant effect on job satisfaction and employee psychological well-being. Job satisfaction mediates the influence of perceptions of organizational support and transformational leadership on psychological well-being. This model explains 46.8% of job satisfaction variability and 84.2% of psychological well-being variability. This research confirms the importance of the perception of organizational support and transformational leadership in improving the psychological well-being of employees through job satisfaction. These findings provide actionable insights to improve employee well-being within organizations.]]>
<![CDATA[Analysis of Consumer Behavior on Purchasing Decisions at Assalam Hypermarket through Customer Purchase Interest ]]>
<![CDATA[Bella Febrianti]]>;
<![CDATA[Purnamaningtyas Kusuma Dewi]]>;
<![CDATA[Yuliana Subastine]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3251
<![CDATA[This study aims to analyze the effect of consumer behavior on purchasing decisions at Assalam Hypermarket with purchase intention as a mediating variable. The study uses a quantitative approach with an explanatory research method. The research population consists of customers and visitors to Assalam Hypermarket with a sample size of 150 respondents selected through purposive sampling. Primary data were collected through questionnaires and analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results show that consumer behavior has a positive and significant effect on purchase interest, as well as a positive and significant effect on purchasing decisions. In addition, purchase interest also has a positive and significant effect on purchasing decisions. Another important finding is that purchase intention significantly mediates the relationship between consumer behavior and purchase decisions. This study confirms that positive consumer behavior can encourage an increase in purchase decisions, both directly and indirectly through the role of purchase intention. The results of this study are expected to provide strategic input for the management of Assalam Hypermarket in improving marketing strategies and strengthening customer loyalty]]>
<![CDATA[Examining The Influence of Leverage, Tax Planning, and Audit Quality on Earnings Management ]]>
<![CDATA[Petronila, Thio Anastasia]]>;
<![CDATA[Jonathan, Arnetha Fernanda]]>;
<![CDATA[Juliana, Christina]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3260
<![CDATA[Earnings management refers to managerial actions aimed at selecting accounting policies to modify or influence reported earnings in order to achieve specific objectives, often related to personal interests. This study analyzes the effect of leverage, tax planning, and audit quality on earnings management. The research focuses on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and casewise diagnostics, a final sample of 23 companies with 98 observations was obtained. Data were analyzed using descriptive statistics and multiple linear regression, with IBM SPSS version 27. The results show that leverage positively affects earnings management, while tax planning negatively affects it. In contrast, audit quality has no significant effect on earnings management.]]>
<![CDATA[Encouraging Domestic Tourist;s Intention to Revisit Bali Thru The Mediation of Customer Satisfaction and Engagement ]]>
<![CDATA[Febri Purnama Sari, Desak Made]]>;
<![CDATA[Ni Luh Ria Sukmadani, Ria]]>;
<![CDATA[Juwita Sari, Putu Ratna]]>;
<![CDATA[Adyatna Wedananta, Kadek]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3276
<![CDATA[This research examines the impact of customer experience on the intentions of domestic tourist’s o revisit Bali, utilizing customer satisfaction and customer engagement as mediating. In this quantitative study, 400 Indonesian visitors with prior Bali travel experience participated using the Expectation Disconfirmation Theory methodology. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to analyze the data. According to the study's findings, customer experience has a major impact on engagement and satisfaction, both of which have a favorable effect on the intention to return. Engagement and satisfaction have been shown to be significant mediators in enhancing travelers' behavioral intentions. This study demonstrates how crucial emotional ties and the caliber of in-depth experiences are to fostering visitor loyalty to Bali. Practically speaking, in order to support the sustainability of domestic travel in Bali, tourism managers and legislators are encouraged to enhance service quality and produce unforgettable experiences.]]>
