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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
Village Financial Accountability through Siskeudes: A Case Study in Jambur Pulau Ade Trya Amelia; Nursanti Yanti; Nurwani
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.v5i2.3039

Abstract

This study aims to analyze how the implementation of Government Accounting Standards (SAP), supported by the Village Financial Management System (SISKEUDES), can improve accountability in village financial management. This study used a qualitative approach with a descriptive qualitative approach. Data were obtained through interviews with several informants, observations, and documentation. The informants in this study were the village head, the village secretary, and the village finance officer. The data analysis technique used was triangulation, which encompasses three stages: data reduction, data presentation, conclusion drawing, and verification. The results indicate that the implementation of Government Accounting Standards (SAP) through the Siskeudes application in Jambur Pulau Village has been successful and supports transparent, orderly, and accountable financial management. Siskeudes has proven effective in strengthening village financial accountability and facilitating the preparation of financial reports in accordance with regulations, although technical challenges and limited human resources remain. Regular training and mentoring help improve the skills of village officials in operating the application.
Analysis of the Implementation of Private Entity Financial Accounting Standards in the Presentation of Financial Statements of PT BPRS Puduarta Insani Tanjung, Nur Khafifah; Syafina, Laylan; Samri Juliati Nasution, Yenni
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.v5i2.3047

Abstract

This study aims to determine the Analysis of the Application of Private Entity Financial Accounting Standards (SAK EP) in the Presentation of Financial Statements of PT BPRS Puduarta Insani. The preparation of SAK EP is intended to meet the financial reporting needs of private entities, where the entity is not accountable to the public so that the publication of reports is intended for the general public. The data analysis method in this study is descriptive with a case study based on secondary data from the financial statements of PT BPRS Puduarta Insani. Based on the analysis that has been presented in the discussion above, it can be concluded that The entity at BPRS Puduarta Insani has presented complete financial statements in accordance with the Financial Accounting Standards for Private Entities (SAK EP), namely the balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes to the financial statements. In the notes to the financial statements, there is a statement that the financial statements are prepared in accordance with SAK EP, which is intended to ensure that the financial statements fairly present the financial position, performance, and cash flows, so that the objectives of the financial statements can be achieved. This statement explains that the BPRS has prepared financial statements by applying the rules in accordance with SAK EP.
The Moderating Role of Financial Literacy on the Influence of Entrepreneurial Competence on the Performance of Micro, Medium, Small Enterprises (MSME) in Buleleng Regency Mulyani, Komang Dewi; Suwena, Kadek Rai
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.v5i1.3059

Abstract

This study aims to examine the moderating role of financial literacy on the effect of entrepreneurial competence on MSME performance. The population in this study comprises 66,368 MSME units in Buleleng Regency. The sample size was determined using Slovin’s formula with a margin of error of 10%, resulting in a total of 100 MSMEs. Samples were selected using purposive sampling with the criterion that the MSMEs must have employees. The respondents in this study were MSME owners in Buleleng Regency. Data was collected using a questionnaire with a Likert scale ranging from 1 to 5. The data analysis technique employed was Structural Equation Modeling - Partial Least Squares (SEM-PLS), using the SmartPLS version 3 software. The results of this study indicate that both entrepreneurial competence and financial literacy have a significant effect on MSME performance. Furthermore, financial literacy strengthens the significant effect of entrepreneurial competence on MSME performance
Dashat Kitchen Financial Management For Stunting Prevention Case Study of Dashat Kitchen Sauyunan Pasir Impun Village, Mandalajati District, Bandung City Setiawan, Iwan; Hamid, Edih Abdul; Nurohmat, Asep Gema; Diyaulhaq, Daffa Aulia
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.v5i2.3089

Abstract

In Indonesia, stunting is still a serious problem, especially in areas with limited access to nutrition and health services. One of the innovative efforts to tackle stunting is through the establishment of Healthy Kitchen to Overcome Stunting (Dashat), a community-based nutrition intervention program that focuses on providing nutritious food for at-risk families. Dashat kitchen (Healthy Kitchen to Overcome Stunting) is an initiative from BKKBN that aims to overcome stunting by providing nutritious food for vulnerable groups. The implementation of financial management is the main key in ensuring the sustainability and efficiency of this program. Community Service aims to analyze the application of financial management in the operations of Dapur Dashat and how it contributes to the success of the program. The method used is a qualitative approach through in-depth interviews, field observations, and document analysis at the Dashat Kitchen Sauyunan, Pasir Impun Village, Mandalajati District, Bandung City. The results of this study show that good financial management including budget planning, transaction recording, and transparent reporting has an important role in ensuring program sustainability. The involvement of cadres and the community in fund management increases the sense of belonging and accountability. However, obstacles were also found such as low financial literacy and the lack of use of recording technology. Therefore, training and assistance in financial management aspects are important strategies to strengthen the effectiveness of Dashat as a local solution in stunting prevention. With an organized financial system, Dashat kitchen has the potential to become a model of sustainable and replicative community empowerment. The implementation of effective financial management has been proven to increase operational efficiency and strengthen public trust. The novelty of this study is the integration of financial management and nutrition interventions, community-based approaches, specific local contexts, evaluation of operational effectiveness and efficiency.
Halal Certification in Supporting the Growth of Halal MSMEs (Case Study of the Sidikalang Coffee Industry) Lailya Kurniati Limbong; , Sugianto; , Atika
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.v5i2.3098

Abstract

This study analyzes the role of halal certification in supporting the growth of halal MSMEs, with a case study on the coffee industry in Sidikalang. Indonesia has great potential for the halal industry due to its large Muslim population and increasing consumer awareness. Halal certification is strategic for MSMEs because it can increase competitiveness, build consumer trust, and open access to a wider supply chain. This study uses a qualitative approach through case studies, in-depth interviews with four coffee SME actors, and secondary data from policy documents, reports, and scientific articles. The results show that SMEs' understanding of halal certification is still low due to assumptions about natural raw materials, the application process being considered complicated, lengthy, and expensive, and a lack of socialization from the government. However, SMEs that have certification have experienced an increase in sales, market share, and consumer trust. Collaboration between the government, relevant agencies, and educational institutions is needed to promote inclusive halal certification, especially in non-urban areas.
Analysis of Sharia Financial Behavior Towards the Welfare of Fishermen's Households in Berandan Kab. Langkat Azra Nurwansyah; , Nurul JannahNurul Jannah; , Waizul Qarni
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.v5i2.3100

Abstract

This study examines the effect of Islamic financial behavior on the welfare of fishing households in Berandan through a qualitative case study approach. The results show that 90% of fishermen have savings of less than Rp500,000 due to unstable income (Rp1-4 million/month) influenced by the season and fluctuations in fish prices, with 60% relying on high-interest loans during lean periods. Although 80% of respondents are not accustomed to structured financial record-keeping and 55% lack understanding of Islamic finance terminology, 70% expressed interest in profit-sharing systems after receiving explanations, while 85% remain consistent in paying zakat/alms as a form of spiritual resilience. These findings recommend three integrated solutions: (1) practical Islamic finance training based on concrete examples, (2) the establishment of a BMT specifically for fishermen with Islamic financing products, and (3) a sustainable mentoring program by religious leaders, which is expected to increase the financial capacity of fishermen's households by 40-60% in two years while strengthening the principles of maqasid syariah in the economic life of coastal communities.
Point of Sales (PoS) Application Improvement Strategy: An attribute-based approach Shaury, Sofyan; Kusumasondjaja, Sony
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.v5i2.3101

Abstract

The rapid development of Point of Sales (PoS) applications has significantly impacted competition between Point of Sales (PoS) companies such as Moka POS, Majoo, Pawoon, Olsera, and Kasir Pintar, making it increasingly competitive. Therefore, a positioning strategy is needed for point of sale (PoS) providers to gain a position in the minds of their users. This research was conducted to determine the attributes of Point of Sales (PoS). The study used a quantitative method with a sample of 132 respondents. The study used multidimensional scaling analysis with SPSS Version 27. The results of this study indicate that implementing a positioning strategy can help a product form a clear image in the public's minds. The results of the MDS analysis show that each Point of Sales (PoS) has its advantages. In addition, Dimension 1 (d1) is trust, and Dimension 2 (d2) is Effort Expectancy. Moka POS is known to have the best performance expectancy, Majoo is known to have the best task fit, and Pawoon is known to have superior performance expectancy, among other attributes. In Olsera, it is known that this application has superior trust, and Kasir Pintar is known to have superior trust, among other attributes.
Analysis of Islamic Bank Involvement in Supporting Local Brand of MSME Category in Medan to Welcome the Demographic Bonus Era Makarim, Naylatussalwa; Harahap, Rahmat Daim; Daulay, Aqwa Naser
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.v5i2.3114

Abstract

This study analyzes the involvement of Islamic banks in supporting the brand development of local MSMEs in Medan City during the demographic bonus era. Using a descriptive qualitative approach and content analysis, this study utilized primary data from semi-structured interviews with three Islamic banks (Bank Muamalat, Bank Syariah Indonesia, and BTPN Syariah) and secondary data from reports, media documentation, and academic publications.Findings show variations in bank engagement. The research results from the comparison of these three Islamic banks using the content analysis method, found that Bank Syariah Indonesia (BSI) showed the highest engagement of the other two banks, amounting to (46.12%) through comprehensive strategies, including UMKM Center, halal certification, expansion of digital transactions, and access to global markets. BTPN Syariah followed with (39.16%), distinguished by its focus on empowering low-income women through PRS and collateral-free financing to strengthen financial literacy and self-reliance of rural women. Bank Muamalat recorded the lowest engagement (14.72%), with an emphasis on community-based social programs such as Gerobak Usaha and Food Court Berdaya, which foster local economic solidarity. The study concludes that the three Islamic banks' support for MSMEs goes beyond financing and reflects their distinctive institutional strategies. BSI takes the lead in modernization and market expansion, BTPN Syariah highlights women empowerment, while Bank Muamalat contributes through grassroots community initiatives. Synergies between these approaches are critical to building a layered, competitive and sustainable MSME ecosystem.
Factors Influencing Local Communities’ Intention to Support Sustainable Tourism Development in the Lake Toba Super-Priority Destination Pohan, Muhammad Yasir Arafat; Putri, Nadhila Nastiti; Arjuna, Syukron
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.v5i2.3130

Abstract

This study aims to analyze the influence of local residents’ perceptions of economic, sociocultural, and environmental impacts on their support for sustainable tourism development in Lake Toba, one of Indonesia’s super-priority destinations. A quantitative approach was employed, with data collected through questionnaires distributed to local communities around the Toba Caldera. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The findings reveal that all three factors—economic, sociocultural, and environmental impacts, significantly affect residents’ support, with sociocultural impact emerging as the most dominant factor. These results confirm the relevance of Social Exchange Theory, indicating that community support increases when perceived economic, social, and environmental benefits outweigh potential costs. The study provides policy implications suggesting that sustainable tourism development should adopt a holistic approach that balances economic opportunities, environmental preservation, and the strengthening of local cultural identity.
Resource Boom and Fiscal Dependence in an Archipelagic Province: Evidence from North Maluku, Indonesia Adam, Mukhtar; Nurwanah, Andi
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.v5i2.3168

Abstract

This study aims to identify and interpret the paradox between exports, GRDP, and fiscal capacity in island provinces, which has not been widely researched in Indonesian fiscal literature. This study uses a quantitative descriptive analysis approach based on official secondary data, including the North Maluku Provincial Economic Report (Bank Indonesia, August 2025 edition) and the Regional Fiscal Review (KFR) for the first quarter of 2025 (Ministry of Finance). All data were analyzed at the quarterly level (Q1–Q2 2025) and compared with national economic performance to provide a comparative context. This study found several findings. First, North Maluku's economic growth in 2025 confirms the central role of nickel downstreaming as the driving force behind the GRDP. Economic dependence on the mining and manufacturing sectors dominates the economic structure, shifting the contribution of the agricultural industry and the role of domestic consumption. Second, a comparative analysis between exports and GRDP reveals structural imbalances. The phenomenon of exports exceeding GRDP indicates a very high level of economic openness as well as excessive dependence on global markets. Third, the gap becomes even more apparent when comparing exports with regional fiscal capacity. This fact confirms that, despite North Maluku being the center of Indonesia's nickel exports, the budgetary benefits received by the region are minimal. These findings support Lewis' (2023) criticism of Indonesia's weak fiscal decentralization, as well as the conclusions from Ahmad et al. (2024) that island provinces receive a smaller share of transfers due to a land-biased formula. Fourth, high logistics costs, market fragmentation between islands, and the concentration of growth in large industrial areas have widened the gap between regions. Small islands continue to face high prices for necessities and limited fiscal capacity, despite collectively recording large export surpluses. The results of this study confirm that North Maluku faces a double paradox: it is an “export giant” but “fiscally weak.” Spectacular economic growth due to nickel downstreaming has not translated into fiscal independence and inclusive prosperity. Therefore, there is a need for national fiscal policy reforms that are more equitable for the islands, an increase in the share of mining revenue, diversification of the local revenue base, and downstreaming policies that are more integrated with local socio-economic needs. Without these measures, North Maluku risks being trapped in an island version of the resource curse.

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