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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
Analysis of Strategies to Overcome the Negative Stigma of Recycled MSME Products: A Case Study of Used Tire Waste Processing in Sidenreng Rappang Regency Suriadi, Suriadi; Salam, Mifta Farid; Salida, Amrizal; Heady S, Muhammad G.Try; Sampara, Nirwana
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.v5i2.3392

Abstract

The implementation of a circular economy holds significant potential to support environmental sustainability and economic growth. However, it still faces key challenges, particularly the negative public stigma toward recycled products and a sense of social prestige that discourages people from using them. Therefore, this study aims to conduct an in-depth analysis and identify solutions to address these issues. This research employs an exploratory qualitative method with a case study approach, focusing specifically on micro, small, and medium enterprises (MSMEs) that process tires in Sidenreng Rappang Regency. Data were collected through observation, semi-structured interviews, and documentation. Informants were selected using purposive sampling, snowball sampling, and convenience sampling. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing and verification. To ensure data validity, triangulation was carried out by comparing information. The findings reveal that the implementation of a circular economy through used tire recycling businesses in Sidenreng Rappang still faces several obstacles, particularly in production due to limited raw materials; in marketing, which remains suboptimal and highly dependent on intermediaries; and in financing, as business capital is constrained by the lack of accessible funding support. On the other hand, public stigma toward recycled products is driven more by psychological and cultural factors—especially feelings of social prestige—rather than by product quality, which is actually quite good and durable. According to, MSMEs require tangible support in the form of easier access to capital, broader promotional efforts, and affirmative policies from local governments. Meanwhile, strategies to reduce stigma can be implemented through improving product quality and providing warranties, public education, stronger branding, the use of digital marketing, and active government involvement in promotion and supportive regulations.
The Role Of Online Motorcycle Tickets In Reducing The Unemployment Rate And Increasing Public Purchase Power In Makassar City Idris, Muhammad; Winarti, Winarti
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.v5i2.3393

Abstract

This descriptive qualitative research examines the role of online motorcycle taxi (ojek online) work in reducing unemployment and increasing people’s purchasing power in Makassar City. The research method employed in-depth interviews with seven informants consisting of five online motorcycle taxi drivers and two supporting informants selected through purposive sampling. Data analysis used the Miles, Huberman, and Saldana model with stages of data reduction, data presentation, and conclusion drawing. The findings show that the gig economy through online motorcycle taxi work has successfully absorbed a diverse workforce, in which 40% of drivers come from unemployed groups, 35% are workers who shifted professions, and 25% take it as a side job. The main driving factors include economic needs, flexible working hours, easy access with simple requirements, and technological application support. Economically, drivers earn IDR 100,000–200,000 per day or IDR 2–5 million per month, which has proven sufficient to meet basic family needs with a surplus for savings and increased purchasing power. The overall socioeconomic impacts are positive, including increased accessibility to urban mobility, the development of MSMEs through GoFood services that increase turnover by 40–60%, as well as the expansion of drivers’ social networks. Although there are challenges such as income fluctuations depending on weather and economic conditions and conflicts with conventional transportation modes, digital transformation in transportation has proven effective in addressing employment issues in the digital economy era. This research contributes to understanding how innovations in urban mobility create a sustainable economic ecosystem with low barriers to entry, while also driving the micro economy and improving the welfare of Makassar City residents through comprehensive implementation of the gig economy.
When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It? Nirmasari, Dian; Nur, Yustika; Salida, Amrizal; Amin, Gazali
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.v5i2.3394

Abstract

This study aims to explore why fishermen's involvement in entrepreneurship in coastal areas remains low and why most businesses are instead managed by non-coastal communities, even though entrepreneurship can improve welfare and economic independence for coastal families especially when weather conditions prevent fishermen from going to sea. The study uses a descriptive qualitative method with an exploratory approach to analyze fishermen's engagement in entrepreneurship at Lowita Beach. Data collection techniques include observation, documentation, and semi-structured interviews with selected informants. The research informants consisted of fishermen as key informants, fishing groups, and government representatives as supporting informants, selected through accidental sampling due to the fact that not all individuals were willing to be interviewed. Data analysis follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, supported by NVivo software to facilitate the analysis process. To ensure data validity, the study applies triangulation of techniques, sources, and time to strengthen the credibility and reliability of the findings. The results show that the low involvement of fishermen in entrepreneurship at Lowita Beach is driven by a complex set of factors that go beyond limited capital. Generational traditions have shaped fishing as a primary social identity, causing land-based businesses to be seen as less desirable. Low levels of education and financial literacy also make it difficult for fishermen to manage businesses, while gender norms restrict women's ability to contribute economically. In addition, past business failures have created a collective trauma that reinforces the fear of starting new ventures. In contrast, non-coastal communities tend to dominate local businesses because they possess stronger capital, experience, literacy, and social networks. To increase fishermen's participation, the study proposes strategies such as continuous training and mentoring, access to group-based microfinance, institutional strengthening, household business diversification through processed marine products, and multi-actor collaboration. Thus, empowering fishermen in coastal entrepreneurship must be viewed as a comprehensive process that integrates cultural, social, economic, and institutional dimensions.
Islamic Ethics as the Antithesis of Manipulation Culture: A Critical Study on the Failure of Trust (Amanah) in Financial Reporting Practices Haryani, Sri; Alimuddin, Alimuddin; Darwis, 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.v5i2.3396

Abstract

This study aims to deconstruct the hegemony of manipulation culture in global and national financial reporting practices occurring over the past decade. It proposes Islamic Ethics as a fundamental antithesis to restore accounting integrity. This research employs a non-positivist paradigm with a critical study approach. Data analysis was conducted using the dialectical method to juxtapose the reality of manipulation (thesis) against Islamic values (antithesis) to generate a new synthesis. The critical analysis identifies three dimensions of the failure of amanah (trust). First, ontologically, modern financial statements have become entrapped in a simulacrum (hyperreality); Islamic ethics deconstructs this through the concepts of al-haqq and the prohibition of tadlis, demanding that financial statements serve as a document of syahadah (testimony). Second, epistemologically, the instrumental rationality of homo economicus has proven ineffective at preventing fraud; Islam offers the epistemology of muraqabah (inherent divine supervision), which dismantles the rationalization of fraud. Third, axiologically, the hegemony of profit maximization is replaced by the synthesis of barakah (blessing) based on maslahah as an indicator of sustainable performance. This research concludes that a shift from horizontal accountability to Transcendental Accountability is necessary. The accounting profession must transform from mere record-keepers into guardians of amanah who hold their integrity accountable to God, transcending mere compliance with formal regulations.
The Effect of Public Accountability, Employee Performance, Supervision, and Legislation on the Quality of Financial Reports in Preventing Fraud (A Study of the West Papua Provincial BPKAD Office) Sudarwadi, Hustianto; Ijo, Evaristus Yohanes Andry Jaya; Sumari, Jenita; Sudarwadi, Dirarini
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.v6i1.3398

Abstract

This study aims to analyze the effect of public accountability, employee performance, supervision, and legislation on the quality of financial reports in preventing fraud at the Regional Financial and Asset Management Agency (BPKAD) of West Papua Province. This study uses a quantitative approach with a questionnaire survey of BPKAD employees. The data were analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure the model's feasibility. The results show that public accountability and employee performance do not significantly affect the quality of financial statements in the context of fraud prevention. Conversely, supervision and compliance with laws and regulations have a significant and positive effect on the quality of financial statements. Simultaneously, these four variables contribute to the production of more reliable financial reports, thereby enhancing fraud prevention. These findings emphasize the importance of strengthening the functions of supervision and regulatory compliance in regional financial management, accompanied by capacity-building for officials and the reinforcement of a culture of integrity, so that financial reports not only meet formal compliance requirements but also reflect integrity. However, they are also effective tools for public accountability and fraud prevention.
The Role of Financial Literacy and Internalization of Siri' Cultural Values in Improving Family Financial Management of Housewives in Sidenreng Rappang Regency Haeril, Haeril; Salida, Amrizal; Fadlina, Fadlina; Usman, Usman; Jumadi, Sri Wahyuni
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.v5i2.3401

Abstract

This study aims to analyze the relationship between financial literacy, the internalization of Siri' cultural values, and family financial management in Sidenreng Rappang Regency. The research employed is mixed design methods using an exploratory sequential approach, consisting of two phases. The first phase used a qualitative ethnographic approach to describe and understand daily life, social practices, and cultural values within the community by exploring the meaning and practices of the Siri' culture through interviews and observations. The findings were analyzed using Spradley's model, which includes domain, taxonomic, componential, and cultural theme analysis to formulate indicators and develop the measurement instruments for the variable. Meanwhile, the instruments for the other variables were adopted from previous studies. In the second phase, the developed questionnaire was distributed and analyzed using an explanatory-descriptive quantitative approach to explain and describe the relationships between variables. The qualitative findings show that the Siri' culture in Bugis society is not only understood as a sense of shame but also encompasses dignity, honor, and moral integrity. Siri' serves as a social guideline that influences various aspects of life, including economic behavior in this study, specifically family financial management. Our findings reveal that Siri' values can play a positive role in encouraging fruitfulness, financial responsibility, transparency between spouses, and discipline in paying debts. The indicators derived from the qualitative analysis consist of five dimensions: Aja Ripakkasiri' (Do not let yourself be disgraced by others), Aja to Sipakkasiri' (Do not disgrace one another), Appunnai Siri' (Possess a sense of shame), De'na Mappakkasiri' (Do not disgrace others), and Matanre Siri' (Uphold dignity and honor). These were then used as indicators of the Siri' cultural value internalization variable in the quantitative measurement. In the quantitative phase, the results show that financial literacy (X1) and the internalization of Siri' cultural values (X2) have a positive and significant effect on family financial management (Y), both partially and simultaneously. Together, the two independent variables in this study explain 93% of the variation in Family Financial Management.
Strategies For Building The Competitive Advantage of Traditional Balinese Herbal Products Dewi, Ni Kadek Dian Winda; Yunita, Putu Irma
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.v5i2.3404

Abstract

This study aims to explain the strategies used by traditional Balinese herbal companies to build competitive advantage by exploring how internal resources and capabilities are managed within an increasingly competitive herbal industry. The research was conducted in three Balinese herbal companies CV Nadis Herbal, PT Varash Indonesia Jaya, and CV Padma Medikal Husada using a descriptive qualitative method with a phenomenological approach. Data were gathered through observation, semi-structured interviews, and documentation. The Miles & Huberman interactive analysis model and NVivo 15 software were employed for coding and thematic analysis. The theoretical frameworks applied include the Resource-Based View (RBV), and VRIO. The findings highlight four dominant strategic orientations: human resource strategy, operational strategy, marketing strategy, and financial strategy. Competitive advantage is shaped through innovations rooted in traditional knowledge, consistent product quality, utilization of Bali’s distinctive natural resources, and compliance with BPOM regulations. VRIO analysis indicates that several internal resources are valuable, rare, and difficult to imitate, enabling sustainable competitive advantage. The study concludes that the primary strength of Balinese traditional herbal companies lies in their ability to integrate cultural identity, inherited tacit knowledge, and effective resource management. The synergy of operational, human resource, marketing, and financial strategies substantially enhances their competitive position. The research focuses on only three companies, limiting the generalizability of findings. This study contributes to strategic management scholarship within the traditional herbal industry and offers practical insights for herbal SMEs seeking to strengthen their competitive strategies.
Proposed Framework Of A Knowledge-Based Performance Management System (KBPMS) For Furniture Smes: A Case Study Of Cv Mulya Pratama Putra Ramadhan, Dimas Rizki M.; Wibisono, Dermawan
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.v5i2.3406

Abstract

A Knowledge-Based Performance Management System (KBPMS) is designed for performance management effectiveness in CV Mulya Pratama Putra, an Indonesian SME that specializes in wooden and rattan furniture exports. The SME witnessed declining operation and financial performance. The KBPMS uses a combination of external analysis methods including PESTEL and Porter’s Five Forces analysis and internal capability analysis methods that include VRIO and benchmarking. To prioritize improvements, an AHP method will be adopted. Analysis and findings have shown that there are major gaps in performance with regards to financial, customer, internal process, and resource capabilities. The AHP analysis also confirms Process Variables and Operational Quality factors as the main priorities. A KBPMS model will enable a proper and systematic determination of indicators and preparation of an improvement plan. KBPMS will enable an Indonesian SME like Mulya Pratama Putra to make more knowledge-driven decisions and improve its global competitiveness and ability to export.
Internalizing the Cultural Values of Sipakatau, Sipakalebbi, and Sipakainge to Enhance Land and Building Tax (PBB-P2) Compliance in Sidenreng Rappang Regency, Indonesia Ayu, Ari; Putri, Andi Sri Kumala; Salida, Amrizal; Kurniawan, Kurniawan; Asrini, Asrini
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.v5i2.3407

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan dan pengaruh nilai budaya Sipakatau, Sipakalebbi, Sipakainge terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Metode yang digunakan mixed methods dengan pendekatan exploratory sequential yang dimulai dari tahap kualitatif menggunakan pendekatan etnografi dan hasil kualitatif digunakan untuk merumuskan indikator yang akan digunakan untuk menyusun dan mengembangkan instrumen penelitian serta kuantitatif menggunakan kuantitatif dekriptif eksplanasi untuk menjelaskan hubungan dan pengaruh antara variabel penelitian. Teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi dan pembagian kuesioner. Teknik penentuan sampel menggunakan metode proportional cluster random sampling. Analisis data kualitatif menggunakan model Spradley yang terdiri dari empat tahap yaitu analisis domain, taksonomi, komponensial dan tema budaya. Analisis data kuantitatif menggunakan regresi linear berganda. Hasil kualitatif maupun kuantitatif konsisten menunjukkan bahwa internalisasi nilai 3S (Sipakatau, Sipakalebbi, Sipakainge) memiliki peran penting dalam meningkatkan kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Sipakainge menjadi variabel paling dominan, diikuti oleh Sipakatau dan Sipakalebbi. Ketiganya membentuk kerangka nilai yang utuh, Sipakatau membangun sikap untuk saling menghormati, Sipakalebbi menumbuhkan motivasi untuk saling menghargai, dan Sipakainge menjaga kepatuhan melalui sikap saling mengingatkan sebagai kontrol sosial. Pengaruh yang diberikan ketiga variabel ini sebesar 87.6% terhadap variasi kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang.
Daya Anagata Nusantara: An Analysis of Investment Opportunities in Danantara for National Economic Growth Musriani, Musriani; Difinubun, Yusron; Prastiwi, Rahel
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.v5i2.3411

Abstract

This study aims to identify investment opportunities in Danantara for national economic growth. It uses qualitative secondary data research methods, employing the IFAS, EFAS, and SWOT approaches to facilitate data collection using NVivo software and literature review.  SWOT analysis is a tool for evaluating the strengths, weaknesses, opportunities, and threats that can affect Danantara's success, as well as for identifying growth potential through strategic partnerships, innovation, and policy changes that support Danantara's competitiveness. The results of the study show that the news coverage of Danantara involved 48 male journalists and 43 female journalists, with a relatively diverse distribution of locations, with dominance in Jakarta, followed by other major cities such as Bandung, Surabaya, and Yogyakarta, which showed gender balance. In contrast, several regions remained dominated by one gender. From an investment perspective, Danantara is in quadrant 1 (progressive) with dominant strengths (score of 3.59) as a state-owned superholding company, a symbol of digital economic transformation, an instrument of national development, and a catalyst for inclusive economic growth, supported by significant opportunities (score of 3.30) to strengthen economic independence, global competitiveness, and sustainable development. However, weaknesses (score of 2.09) and threats (score of 2.30) remain significant, particularly regarding governance, regulation, and the risk of politicisation, which could undermine public trust. Thus, the success of Danantara is highly dependent on strengthening modern governance, transparency, accountability, and targeted investment strategies through digital transformation, global investor confidence, integration of state assets, infrastructure development, industrialisation, renewable energy, and downstreaming of natural resources, so that it can become an effective state instrument to strengthen economic independence, increase public trust, and align development towards the Indonesia Emas 2045 vision.

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