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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 Impact of Transformational Leadership, Organizational Climate, and Work Engagement on Employee Organizational Citizenship Behavior at PT Kofuku Plastic Indonesia Heri Irawan, Vicky; Septyarini, Epsilandri; Syafwan Lysander, Mohammad Ahyar
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.v5i2.2874

Abstract

This study aims to determine the effect of transformational leadership, organizational climate, and work engagement on organizational citizenship behavior. The sampling technique used was saturated sampling. The sample size was 50 employees. This study is quantitative and utilizes primary data. The data analysis method used was multiple linear regression analysis using SPSS version 23. The data analysis techniques used to answer the above hypothesis were multiple regression analysis, t-test, f-test, and coefficient of determination. The results of this study indicate that transformational leadership has a significant effect on organizational citizenship behavior with a value of 0.000 < 0.010, organizational climate has a significant effect on organizational citizenship with a significant value of 0.005 < 0.010, and work engagement has a significant effect on organizational citizenship with a significant value of 0.004 < 0.010
The Effect Of Brand Awareness And Halal Labels Moderated By Religiosity On The Purchase Decision Of Indonesian Halal Brand Cosmetics By Women In Jabodetabek Khairani, Najma; Sriminarti, Nurul
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.v5i2.2876

Abstract

This study aims to examine how brand awareness and halal labels moderated by religiosity can influence the purchasing decisions of Indonesian halal cosmetic brands by women, especially in the Greater Jakarta area. This study uses a quantitative method with a survey approach, where data is collected through questionnaires distributed to respondents who use halal skincare products. The variables analyzed include brand awareness, halal labels, religiosity, and purchasing decisions, which are then processed using statistical methods to test direct and mediating relationships between variables in this study. The results show that the variables of Halal Label, Religiosity, Brand Awareness significantly influence the Purchase Decision of Halal Cosmetic Products, the Religiosity variable is the variable that has the most influence on Brand Awareness and Purchase Decisions because the value of this variable is the largest. Based on the research that has been conducted, it is recommended to pay more attention to the religiosity of the market that will be the target of marketing and brands on halal cosmetics to convince buyers, so that consumers are confident in the purchasing decision of halal cosmetic products sold to the public, this is because the religiosity variable has a strong and moderating influence on brand awareness and purchasing decisions for halal cosmetic products with the highest value of 56% influencing brand awareness and purchasing decisions for halal cosmetic products
The Influence of E-Money, Debit Cards, and Paylater on the Financial Decisions of FEBI Students at UIN North Sumatra in the Industrial Revolution 4.0 Era Siregar, Isafitri; Atika; Syahbudi, Muhammad
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.v5i2.2879

Abstract

This research explores the impact of perceived usefulness (PU), perceived ease of use (PEOU), attitude toward using (ATU), and behavioral intention to use (BI) on the decisions made by FEBI UINSU students in utilizing e-money, debit cards, and paylater services. The study population consisted of all active FEBI students enrolled at the State Islamic University of North Sumatra, totaling 4,523 individuals. A sample of 44 students was selected for the study. Employing a quantitative approach, data were collected using a Likert scale, and analyzed through the IBM SPSS Statistics 25 software. The findings revealed that each independent variable, both individually and collectively, had a significant influence on student decision-making. These results suggest that students’ perceptions of usefulness, ease of use, attitudes, and intentions toward financial technology are key factors in shaping their transaction decisions in the context of the Industrial Revolution 4.0.
Analisis Business Development Strategy Analysis of CV. Sehati Berkah Utama's Coffee Beans from an Islamic Economic Perspective Liza Nurlaila; Sri Ramadhani; Juliana Nasution
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.v5i2.2882

Abstract

A SWOT analysis is required to identify the strengths, weaknesses, opportunities, and threats that have been described in order to later increase CV. Sehati Berkah Utama's sales with market competition. The last sales at CV. Sehati Berkah Utama during the 2022–2024 period showed a significant increase in revenue. In order to boost sales at CV. Sehati Berkah Utama, this study attempts to identify company growth methods in Islamic economic studies by performing a SWOT analysis. Field research and literature study data types are used in this qualitative study's case study methodology. The business development plan utilized to boost sales at CV is the outcome of the data collection methods, which include data reduction, data presentation, and conclusion drafting. Shiddiq, Amanah, Fathanah, and Tabligh are the traits of the Prophet Muhammad SAW that form the foundation of Sehati Berkah Utama. And based on the theory and concept of Islamic business development strategies, it can be said that the business development plan in this Islamic economic study is appropriate.
Strategy for Developing Small and Medium Enterprises in Tahu Desa Laut Dendang, Deli Sedang Regency, Based on Maslahah Dhea Rahma Novita; , Tri Inda Fadhila Rahma; , Nurul Jannah
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.v5i2.2903

Abstract

Micro, Small, and Medium Enterprises (MSMEs) development strategies have a very important role in supporting economic growth and improving community welfare, especially in rural areas. This study aims to analyze the development strategy of tofu MSMEs in Laut Dendang Village, Deli Serdang Regency, with a maslahah-based approach that focuses on social and economic benefits. The research method used is descriptive qualitative, with data collection through interviews, observations, questionnaires, and documentation. The analysis technique used is SWOT analysis, which identifies internal factors in the form of strengths (Strength) and weaknesses (Weakness), as well as external factors in the form of opportunities (Opportunity) and threats (Threat) to the development of tofu microbusinesses. The results showed an IFAS score value of 3.5626 and EFAS of 3.015, which placed tofu MSMEs in Laut Dendang Village in quadrant II, with an ST (Strength-Threat) strategy that can utilize internal strengths to overcome external threats. This strategy can be verified by utilizing strengths to deal with emerging threats. Tofu MSMEs in Laut Dendang Village have implemented the concept of maslahah in their business operations, which focuses on improving the social and economic welfare of the community. To develop the business further, strategies are needed that are in accordance with the principles of maslahah that have been applied, in order to strengthen business sustainability and increase positive impacts on the surrounding community.
Competence and Compensation Influence on Work Performance and Employee Career Development Study on Bank Indonesia Representative Office in East Java Apriyanto, Guntur; Sunaryo, Hadi; Salim, Muhammad Agus
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.v5i2.2907

Abstract

This study aims to analyse the effect of competence and compensation on job performance and employee career development, both directly and indirectly through the mediating variable of job performance. The research was conducted on employees of the Representative Office of Bank Indonesia in East Java with a quantitative approach and analysis techniques using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). Data were obtained through distributing questionnaires to 60 respondents representing various Representative Offices of Bank Indonesia in the region. The results of the analysis show that competence and compensation have a significant effect on employee performance. Furthermore, job performance also has a positive effect on career development. In addition, it was found that competence and compensation also indirectly affect career development through the mediation of work performance.These findings imply that increasing competence and providing appropriate compensation can be an important strategy in supporting employee career development through improved work performance. Therefore, organisational management is expected to pay more attention to aspects of competence, compensation, and performance evaluation as a whole
The Effect Of Green Banking On Company Value With Corporate Social Responsibility As A Moderating Variable Dana, Agus Mulyawan; Sunarto , Sunarto
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.v5i2.2909

Abstract

Rapid and uncontrolled economic changes in various industries have damaged the natural environment. The financial industry remains committed to ensuring environmental sustainability. This study aims to determine the effect of Green Banking on the Value of Banking Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. And also to see the role of Corporate Social Responsibility (CSR) as a moderator in influencing Green Banking on Company Value. The author uses a quantitative method with documentation data collection techniques and literature studies. The results obtained are that Green Banking has a negative and significant effect on company value and Corporate Social Responsibility has a positive and significant effect on company value and Corporate Social Responsibility is able to moderate the effect of Green Banking on company value with a weakening relationship
Tax Agressiveness: Study on Food And Beverage Company Listed In Indonesia and Thailand Tahliya, Thiya; Hartinah, Siti
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.v5i2.2919

Abstract

This research aims to examine the impact of Inventory Intensity, Profitability, and Firm Size on tax aggressiveness undertaken by the Company. Tax aggressiveness can be carried out both legally (tax avoidance) and illegally (tax evasion) with the aim of minimizing the company's tax burden, which can certainly harm a country. This research employs the panel data regression analysis technique utilizing E-views 12 software. The population in this study focuses on food and beverage corporations registered on the Indonesia Stock Exchange (BEI) and the Stock Exchange of Thailand (SET). The sampling method utilized was purposive sampling, resulting in a final total of 26 corporations on the IDX and 15 corporations on the SET. The test results indicate that Inventory Intensity for BEI companies has no significant impact on tax aggressiveness. Next, Inventory Intensity of SET Companies has a significant negative impact on Tax Aggressiveness. Profitability of BEI and SET Companies has no significant impact on Tax Aggressiveness Practices, whereas the Firm Size of BEI and SET Companies influence Tax Aggressiveness Practices significantly
The Effect of Sustainability Report Disclosure and Sustainable Growth on Firm Value: The Moderating Role of CEO Power Effendi, Dicky Rizky Ramadhan; Hendrawaty, Ernie; Febrianto, Igo
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.v5i2.2949

Abstract

Environmental issues have become a global concern, with the energy sector identified as the most significant contributor to greenhouse gas emissions. This study provides a novel contribution by examining the moderating role of CEO power, measured by CEO ownership, in strengthening the effects of sustainability reporting disclosure and sustainable growth on firm value. Focusing on Indonesia’s energy sector during the crisis and post-pandemic recovery period (2019–2023), the study employs a Random Effects GLS model with White two-way cluster robust standard errors. Firm value is measured using Tobin’s Q; sustainability disclosure is proxied by the Global Reporting Initiative (GRI) index; sustainable growth by the Sustainable Growth Rate (SGR); and CEO power by CEO ownership (CEOP). The results indicate that GRI has no significant impact on firm value, while SGR has a positive effect and CEOP has an adverse impact. However, the interaction terms GRICEOP and SGRCEOP exhibit significantly positive effects on firm value. These findings suggest that CEO ownership strengthens the relationship between corporate sustainability initiatives and firm value creation.
The Effect of Inflation and Interest Rates on Investment Decision Making Through Gold Prices of Indonesian Sharia Bank Customers Wicaksono, Anang Eko; Rahmawati, Imelda Dian
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.v5i2.2992

Abstract

The purpose of this study is to determine the effect of inflation on gold prices, to determine the effect of interest rates on gold prices, to determine the effect of inflation on investment decision making, to determine the effect of interest rates on investment decision making, to determine the effect of gold prices on investment decision making, to determine the effect of gold prices on investment decision making, to determine the gold price mediates the relationship between inflation and investment decision making and to determine the gold price mediates the relationship between interest rates and investment decision making. This study employs quantitative methods and collects primary data. The data analysis technique used in this study to empirically test the hypotheses developed is Partial Least Squares (PLS). The results of the study indicate that inflation affects gold prices, interest rates affect gold prices, inflation affects investment decision making, interest rates affect investment decision making, gold prices affect investment decision making, gold prices mediate the relationship between inflation and investment decision making, and gold prices mediate the relationship between interest rates and investment decision making.

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