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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 Work-Life Balance, Employee Commitment, and Organisational Culture on the Performance of Healthcare Workers: A Case Study at Bhayangkara AKPOL Hospital Sakuan, Gerilda Akbar; Nurmiyati, Nurmiyati; Rakhman, Muhammad Arif
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.v5i2.3445

Abstract

Health worker performance is a key factor in ensuring the quality of hospital services, especially in institutions with high workloads and strict operational standards. A decline in health worker performance can directly affect service quality and organisational image, requiring empirical studies to identify the factors that influence it. This study aims to analyse the influence of work–life balance, employee engagement, and organisational culture on the performance of healthcare workers at Bhayangkara AKPOL Hospital. This study uses a quantitative, explanatory design. The study population consists of all healthcare workers currently working at Bhayangkara AKPOL Hospital, and sampling is conducted using the census method, so the entire population serves as the study sample. Data were collected using a structured questionnaire with a Likert scale and analysed using simple and multiple linear regression in SPSS. The results showed that work–life balance and organisational culture had a positive and significant effect on the performance of healthcare workers. In contrast, employee engagement did not have a significant partial impact. Simultaneously, all three variables had a significant effect on healthcare workers' performance. These findings highlight the importance of managing work–life balance and strengthening organisational culture as managerial strategies for sustainably improving healthcare workers' performance.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
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.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
The Influence of Celebrity Endorsement on Purchase Decisions through Brand Awareness and Brand Image as mediation Yamaha Nmax Motorcycle Users in Yogyakarta Marsandhi, Alvito Marsandhi; Setiawan, Budi; Azwar, Azwar
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.v5i2.3459

Abstract

This study examines the influence of celebrity endorsement on purchase decisions with brand awareness and brand image serving as mediating variables among Yamaha NMAX users in Yogyakarta. The research is conducted in response to intense competition within the motorcycle industry and fluctuating sales trends, highlighting the need for effective marketing strategies to influence consumer purchasing behavior. A quantitative research design was applied using a survey method, with questionnaires distributed to 200 respondents selected through purposive sampling. Data analysis was carried out using Structural Equation Modeling (SEM) based on the Partial Least Square (PLS) approach. The findings reveal that celebrity endorsement has a positive and significant impact on brand awareness and brand image. Furthermore, brand image significantly influences purchase decisions, whereas brand awareness does not exhibit a significant effect on purchase decisions. In addition, celebrity endorsement does not directly affect purchase decisions in a significant manner. These results suggest that the impact of celebrity endorsement on purchase decisions is primarily mediated through brand image rather than through direct influence or brand awareness. The study emphasizes the importance of leveraging celebrity endorsement to strengthen brand image in order to enhance consumer purchase decisions.
The Gap Between Cybersecurity Experience and Behavior: A Case Study of Digital Native Students at the University of Papua Numberi, Camelia Lusandri; Malino, Marlina; Nua, Redemptus Numba Nitu; Sumari, Jenita
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.v5i2.3464

Abstract

The purpose of this study is to analyze the influence of awareness, knowledge, experience, and compliance on students' digital security behavior at the University of Papua, in the context of social media use. This study conceptualizes digital security behavior as a behavioral phenomenon shaped by psychological factors and social norms within the Theory of Reasoned Action. A quantitative approach with a survey method was employed. Data were collected through a structured questionnaire distributed to active students who regularly use social media and were analyzed using multiple linear regression. The research instrument was developed based on indicators validated in previous studies and was subjected to validity and reliability testing before the primary analysis. The findings indicate that awareness, knowledge, and compliance have a positive and significant effect on students’ digital security behavior, whereas experience does not. These results reinforce the relevance of the Theory of Reasoned Action, particularly the role of attitudes and subjective norms in shaping digital security actions. Although students exhibit a relatively high level of awareness, gaps remain in terms of applied knowledge and practical skills. This study offers important implications for the development of digital security literacy in higher education institutions. Universities are encouraged to design practice-oriented, norm-based educational interventions and to integrate digital security into curricula and systematic training programs to foster sustainable digital security behavior among students.
The Effect of Customer Expectations and Perceived Enjoyment on Repurchase Intention with Satisfaction as a Mediating Variable among TikTok Shop Users in the Special Region of Yogyakarta Nugroho, Aditya; Kusuma Ningrum, Nonik; Indraswari, Nurul Myristica
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.v5i2.3469

Abstract

The development of social media has driven the transformation of online shopping behaviour, one of which is through the TikTok Shop feature that integrates entertainment content and e-commerce activities, particularly through TikTok live streaming. This study aims to analyse the influence of customer expectations and perceived enjoyment on repurchase intention, with satisfaction as a mediating variable, among TikTok Shop users in the Special Region of Yogyakarta. A quantitative method was used, with data collected through a questionnaire distributed to 154 respondents who shopped through TikTok live streaming. Data analysis was performed using with SmartPLS version 4 software. The results show that customer expectations do not have a positive and significant effect on repurchase intention. However, perceived enjoyment has a positive and significant effect on repurchase intention. In addition, this study found that satisfaction fully mediates the relationship between customer expectations and repurchase intention. Meanwhile, satisfaction also acts as a partial mediator in the effect of perceived enjoyment on repurchase intention. These findings indicate that an enjoyable shopping experience and customer satisfaction play an important role in encouraging repurchase intention on TikTok Shop.
Strengthening Amidst Turmoil: Resilience as the Key in the Relationship between Organisational Culture, Job Uncertainty, and Employee Agility Nurmiyati, Nurmiyati; Yuniarsih, Tjutju; Disman, Disman; Sobandi, Ade
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.v5i2.3504

Abstract

A volatile and uncertain business environment requires organisations to have employees who are agile in adapting. However, job insecurity can affect employees' psychological conditions and potentially hinder adaptive behaviour. Therefore, resilience is considered important as the ability to survive and thrive amid the pressures of change. This study aims to analyse the influence of organisational culture and job insecurity on employee agility, with employee resilience as a mediating variable. This is a quantitative study using a survey method. The study population consisted of 600 permanent employees in the accessories division of the garment industry in Semarang Regency. The sampling technique used was purposive sampling, with the following criteria: permanent employees with at least 1 year of service, experiencing changes in the work system/environmental pressure, and willingness to participate, resulting in 220 respondents. Data were collected using a Likert scale questionnaire and analysed using the Partial Least Squares approach to Structural Equation Modelling (SEM-PLS). The results showed that organisational culture contributed positively to resilience and employee agility. In this study, job insecurity was also associated with increased resilience and employee agility. Resilience was found to act as a mediator bridging the influence of organisational culture and job insecurity on employee agility. The implications of this study emphasise the importance of strengthening adaptive culture, ensuring clear organisational communication, and developing resilience-building programmes to maintain employee agility in the face of change.
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
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.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
The Influence of Investment, Net Exports, and Labor on GRDP in the Manufacturing Industry Sector in Kalimantan Pratama, Adhy Satya; Yusrie, Yusrie; Devi, Charitin; Darmawanto, Agus Tri; Ariani, Ariani; Shalahuddin, Shalahuddin
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.v5i2.3520

Abstract

This study aims to determine the Effect of Investment (PMA), (PMDN), Net Exports, and Labor Partially and Simultaneously on GRDP of the Manufacturing Industry Sector in Kalimantan. The instrument used in this study is secondary data, collected from 2017 to 2024, with 40 data points. This study uses panel data regression analysis, which combines time-series and cross-sectional data. The Research Results partially indicate that the PMA, Net Exports, and Labor Variables do not have a significant effect. In contrast, PMDN does have a substantial effect on GRDP of the Manufacturing Industry Sector in Kalimantan during 2017-2024. While simultaneously showing that the PMA, PMDN, Net Exports, and Labor Variables have a significant effect on GRDP of the Manufacturing Industry Sector in Kalimantan in 2017-2024.
Analysis of the Impact of Profitability and Liquidity on Stock Prices with Dividend Policy as an Intervening Variable (A Case Study of Companies in the Food and Beverage Sector) Salsabillah, Nadia; Rahmawati, Imelda Dian; Supardi, Supardi
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.v6i1.3523

Abstract

The present study aims to analyse how profitability and liquidity influence stock prices, with dividend policy serving as an intervening variable, within the food and beverage sector. The research population comprises 96 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A purposive sampling technique was employed to select 25 companies based on specific predetermined criteria. The present study is supported by secondary data sourced from companies' financial statements and annual reports, which were accessed through the official Indonesia Stock Exchange website (www.idx.co.id). The analysis of the data was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, with statistical processing performed in SmartPLS version 4.1. The findings indicate that profitability exerts a substantial influence on dividend policy, whereas liquidity is inconsequential. Furthermore, profitability exerts a substantial influence on stock prices, whereas liquidity shows no statistically significant impact. The study's findings demonstrate that dividend policy does not exert a substantial influence on stock prices and does not serve as an intermediary in the relationship between profitability and liquidity.
Modelling the Impact of Occupational Health and Safety, Work Motivation, and Work Discipline on Employee Performance and Achievement Using Structural Equation Modelling Syaifudin, Arif; Firdaus, Vera; Setiyono, Wisnu Panggah
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.v6i1.3550

Abstract

This study examines the influence of occupational safety and health, work motivation, and work discipline on employee achievement and performance at PT. Lautan Kayu Abadi Sejahtera. The study employs a quantitative descriptive approach with a cluster sampling technique. The research was conducted at PT. Lautan Kayu Abadi Sejahtera, located on Jl. Raya Sumobito KM. 02, Betek Barat Village, Mojoagung District, Jombang Regency, East Java Province. The respondents consisted of 89 employees from the production department. Data were collected through observation and questionnaire distribution and subsequently analyzed using a quantitative approach. Furthermore, this study employs Structural Equation Modeling (SEM) with AMOS software. The SEM analysis was conducted in two stages: (1) measurement model analysis, which includes goodness-of-fit (GOFI), validity, and reliability tests to ensure model adequacy; and (2) structural model analysis, which comprises overall model feasibility testing, causal relationship analysis, and hypothesis testing.

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