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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
Leverage, ESG, and Earnings Management: Their Interaction on Tax Avoidance in Indonesia’s Coal Sector Ramadani, Sufi Nadya Firlian; Akbar, Taufik
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.v5i2.3284

Abstract

This research project examines how earnings management and ESG scores affect tax avoidance tactics used by coal mining firms listed on the Indonesia Stock Exchange between 2020 and 2023. This research utilizes a quantitative methodology, specifically panel data regression and Moderated Regression Analysis (MRA), to examine the moderating effect of leverage on these relationships. Secondary data were sourced from corporate financial statements, sustainability reports, and other ESG databases. The results demonstrate a strong positive link between ESG scores and tax avoidance. Accordingly, businesses with higher ESG scores are more likely to engage in tax avoidance, perhaps using their favorable environmental reputation as an excuse for aggressive tax planning. On the other hand, tax avoidance in the industry is not much impacted by earnings management. Moreover, leverage was determined not to influence the association between ESG scores or earnings management and tax avoidance. These data imply that tax avoidance in coal mining is driven more by corporate strategies balancing reputation and financial performance than by earnings manipulation or debt structure. The study contributes to understanding corporate tax behavior in resource-intensive industries and provides insights on the complexities of ESG and tax compliance for policymakers and stakeholders.
The Influence of Attitude, Perceived Service Quality, Perceived Usefulness, and Trust on Purchase Intention Through Food Delivery Apps Among Generation Z Nurmaden, Efa Suhadi; Lindiawati, Lindiawati
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.v5i2.3302

Abstract

The purpose of this study is to examine the factors that influence Generation Z's purchase intention in using food delivery applications, focusing on the role of attitude, perceived service quality, perceived usefulness, and trust. Data were collected through an online survey of 200 Generation Z respondents aged 18-26 who had used food delivery applications in the last three months. The results of the analysis using partial least squares structural equation modeling (PLS-SEM) with the help of WarpPLS software show that attitude has a positive and significant effect on purchase intention. In addition, perceived service quality and perceived usefulness have a significant effect on trust, which in turn also has a positive effect on purchase intention. These findings emphasize the importance for service providers to deliver reliable service quality, ensure the usability and convenience of their apps, and build customer trust in order to increase loyalty among Generation Z users. This study contributes to the growing literature on consumer behavior on digital platforms by providing insights into the determinants of online purchase intention in the food delivery service sector.
The Influence of Intellectual Capital and Working Capital Management on Financial Distress and its Impact on Stock Returns Made Siti Ambarawati, Ni; Adi Yuniarta, Gede; Nyoman Sri Werastuti, Desak
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.v5i2.3305

Abstract

This study aims to empirically prove the influence of intellectual capital and working capital management on stock returns of technology sector companies listed on the Indonesia Stock Exchange through financial distress. The population in this study consisted of technology sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 29 units. The number of samples was determined using a purposive sampling technique to obtain 24 companies that met the criteria. Data analysis used SEM (Structural Equation Modeling) assisted by Stata 14 software. The results of the study showed that intellectual capital and working capital management had a negative effect on financial distress, intellectual capital and working capital management did not affect stock returns, financial distress had a negative effect on stock returns, intellectual capital and working capital management positively affected the stock returns of technology sector companies listed on the Indonesia Stock Exchange in 2021-2023 through financial distress.
Analysis of Transformational Leadership Style in Employee Work Engagement at the Faculty of Economics Universitas Nias Zebua, Sabar Gunawan; Hulu, Fatolosa
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.v5i2.3310

Abstract

This research analyzes the implementation of transformational leadership style and its role in enhancing employee work engagement at the Faculty of Economics, Universitas Nias. Using a qualitative descriptive approach, data were collected through in-depth interviews with five key informants, including the Dean, Vice Deans, Head of Study Program, and staff, complemented by observation and documentation from June to November 2025. Findings reveal that transformational leadership has been implemented through four dimensions: idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. However, implementation faces multidimensional constraints, including varied employee readiness for change, limited resources, workload imbalance, coordination challenges, suboptimal reward systems, insufficient monitoring mechanisms, and a persistent conventional work culture. Despite these obstacles, employee engagement remains relatively high, characterized by strong vigor, dedication, and absorption. The research proposes twelve strategic initiatives to optimize transformational leadership effectiveness: strengthening internal communication systems, developing systematic capacity building programs, establishing transparent reward mechanisms, enhancing employee empowerment through delegation, creating conducive work environments, building structured monitoring systems, strengthening cross-unit collaboration, redistributing workload equitably, implementing systematic change management, establishing mentoring programs, fostering innovation culture, and developing external partnerships. The regional independence ratio of only 2.59% indicates minimal fiscal capacity, underscoring the need for comprehensive long-term strategies to enable meaningful organizational transformation.
The Role of Digital Literacy in Mediating the Influence of Regulations and Organizational Support on Lecturer Career Development in East Nusa Tenggara Paridy, Anggraeny; Man, Stanis; Fallo, Apryanus
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.v5i2.3316

Abstract

This research is titled The Role of Digital Literature in Mediating the Influence of Regulation and Organization Support Towards the Growth of Lecturers’ Career in East Nusa Tenggara. Government regulations serve as a lecturer’s guide to the growth of their career. The role of Digital Literature is important to provide information and reports on the Lecturer’s growth. The purpose of this research is to figure out if Regulation, Organization Support has a significant impact on the growth of a Lecturer’s Career, and if the role of Digital Literature can mediate the influence of Regulation and Organization’s Support on the growth of one’s career. This research is being held in East Nusa Tenggara, the object of this research are lecturers who work in National University and Private University, the researched population are the entire lecturers that worked in East Nusa Tenggara, the samples were set as much as 174 lecturers according to the questioner given In determining the sampling technique with random action sampling, the analytical tool used is SEM PLS. The result of this research is the Regulation and Organization Support, which is significant for the Growth of lecturers’ careers and for understanding how Digital Literature mediates the influence of Regulation and Organization Support on lecturers’ careers in East Nusa Tenggara. This is supported by achieving the optimal value or significance, by the contribution of each variable studied, or by a robust coefficient of determination.
The Impact of Green Accounting and Environmental, Social, and Governance Disclosure on Corporate Value with Profitability as a Moderating Variable Laela, Naili Vivi Nur; Widuri, Trisnia
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.v5i2.3335

Abstract

This research investigates the impact of green accounting and environmental, social, and governance (ESG) factors on firm value, with profitability (ROA) serving as a moderating variable within basic material companies listed on the Indonesia Stock Exchange. This research employs a quantitative methodology featuring an associative approach, utilizing panel data from 15 companies over the period of 2022 to 2024, resulting in a total of 45 observations. The analysis of the panel data regression model involved the application of the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), leading to the conclusion that REM is the most suitable model. The findings indicate that green accounting and ESG do not exert a meaningful influence on firm value. Furthermore, ROA does not serve as a moderator in the relationship between green accounting and ESG concerning firm value. The results suggest that sustainability practices within Indonesia's mining and basic industry sectors remain largely symbolic, lacking significance for investors and failing to deliver robust market signals. This research highlights the importance of enhancing the quality of sustainability reporting, strengthening regulatory oversight, and advancing investor education to ensure that sustainability genuinely contributes value to organizations
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
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.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
Sustainability-Based Smart Cloud Accounting Model for MSME Financing Access in Kendari City Sahlan, Fahmi; Hidayat, Muhammad Fery; Pracita, Sriayu
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.v5i2.3371

Abstract

This study aims to develop and validate a conceptual framework for a sustainability-based (ESG) bright cloud accounting model to address information gaps and improve access to financing for manufacturing MSMEs in Kendari City. The research method used is Research and Development (R&D) following the Borg & Gall model, involving problem identification, needs validation, model design, and expert validation. Data were collected through surveys and in-depth interviews with 30 MSMEs and 30 experts (academics, practitioners, and bankers). The research successfully designed a model framework consisting of four integrated components: an automated financial recording system, quantified ESG indicators, financial and ESG analysis engines, and comprehensive reporting outputs. Expert validation indicated a very high feasibility of the model, with average scores of 4.4 for the framework and 4.6 for the indicators, as well as the highest relevance (score 4.7) for the needs of green financing assessment by banks. The key conclusion is that this model has the potential to be an effective solution for reducing information asymmetry, documenting sustainability practices, and serving as a credible signaling tool for MSMEs in accessing financing, in line with sustainable finance regulations in Indonesia.
Unraveling the Fast Fashion Dilemma: An Analysis of the Role of Knowledge, Responsibility, Values, and Concern in Shaping Green Consumer Behavior Apriliyanto, Nanang; Nugroho, Mahfud; Rigiuma, Aldistri nadia
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.v5i2.3376

Abstract

The fast fashion business has the potential to engage in greenwasting practices, as it is estimated to contribute 92 million tons of waste annually. Although this business is growing significantly both in Indonesia and globally, it has created a significant challenge for global stakeholders, including the Indonesian government, to address the amount of waste generated by fast fashion. This study aims to analyze the factors influencing Green Consumer Behavior in the context of fast fashion trends. The study in this research is a causal-based quantitative approach to the Green Consumer Behavior scheme. Primary data comes from an online questionnaire. The population in this study was 200 respondents who exhibit impulsive behavior towards fashion products, but they also care about the environment. For data analysis, the tool used was Smart-PLS, a tool with SEM. Consumer Environmental Responsibility, Perceived Value, Environmental Knowledge, and Environmental Concern have a positive and significant effect on Green Consumer Behavior. Consumer Environmental Responsibility also shows a positive and significant relationship with Perceived Value and Environmental Concern, while Environmental Knowledge has no significant effect on Environmental Concern. Environmental Concern mediates the influence of Consumer Environmental Responsibility and Perceived Value on Green Consumer Behavior but not Environmental Knowledge.
The Effect Of Green Banking Practices On Sustainability Performance With Green Finance As A Mediation Variable Widowati, Kunthi; Chariri, Anis
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.v5i2.3378

Abstract

This study aims to examine the influence of Green Banking Practices on Sustainability Performance with Green Finance as a mediating variable. The research focuses on four key objectives: analyzing the effect of Green Banking Practices on Green Finance, assessing the impact of Green Finance on Sustainability Performance, examining the direct influence of Green Banking Practices on Sustainability Performance, and evaluating the mediating role of Green Finance in this relationship. A quantitative approach with an exploratory research design was applied to obtain empirical insights into the implementation of green banking and its implications for sustainability outcomes. The population consists of 61 banks in Central Java, and the sample was selected using purposive sampling, resulting in 120 respondents from banks that have adopted green banking practices and implemented green finance programs. Data were collected through questionnaires and literature studies, then analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS) through SmartPLS 4.0. The findings reveal that Green Banking Practices positively influence Green Finance, Green Finance significantly enhances Sustainability Performance, and Green Banking Practices directly improve Sustainability Performance. Furthermore, Green Finance mediates the effect of Green Banking Practices on Sustainability Performance. These results emphasize the strategic importance of green banking policies and green financing mechanisms in strengthening the sustainability performance of banking institutions.

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