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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 22 Documents
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Search results for , issue "Vol. 6 No. 1 (2026): January - June" : 22 Documents clear
Examining How Financial Literacy Moderates the Factors Affecting Investment Decision in Capital Market Azzahra, Afitra; Wikartika, Ira
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2573

Abstract

The shifting global economic landscape has heightened public awareness regarding the importance of effective financial management as a means to achieve financial independence. Investment is one strategy employed to reach this objective. However, In reality, personal investment choices are often shaped by psychological influences, which can result in irrational investment behavior. This exploration seeks to observe how experienced regret, risk tolerance, and influencers affect investment decisions in the capital market among Generation Z investors in Surabaya City, while considering financial literacy as a moderating factor. This search employed a quantitative approach, gathering the primary data through questionnaires that distributed to 160 respondents. The sample was chosen using purposive sampling, and the data analysis was conducted using the SEM-PLS method supported by SmartPLS software. The study findings indicate that experienced regret and risk tolerance contribute to investment decisions, whereas influencers do not. Financial literacy was proven to significantly moderate the correlation between experienced regret, risk tolerance, and influencers on investment decision.
Work Motivation and Digital Culture as Determinants of Employee Productivity:: The Mediating Role of Work Engagement at PT Indodax National Indonesia Adhiguna, Jaya; Mahyuni
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2913

Abstract

In order for an organization to continue to exist, it must have the courage to face challenges and their implications, namely facing change and winning the competition. The resources owned by an organization such as capital, methods and machines cannot provide optimum results if they are not supported by human resources who have optimum Work Productivity. Data analysis is an interpretation for research aimed at answering research questions in order to uncover certain social phenomena (Santoso, 2012). Data analysis is the process of simplifying data into a form that is easier to read and implement (Santoso, 2012). This analysis includes data processing, organizing data and finding results. The analysis technique used in this research is Structural Equation Modeling (SEM) analysis with AMOS software. Work motivation has proven to have less influence on work productivity. Digital culture is proven to have an effect on work productivity. Work motivation is proven to have an effect on work engagement. Digital culture is proven to influence work engagement decisions. Work motivation is proven to influence work productivity through work engagement. Digital culture is proven to have an effect on work productivity through work engagement. Work engagement is proven to have an effect on work productivity.
Business Development Strategy for Istana Kelapa Bojonegoro Distributor Mayasari, Chindy Eka; Ningsih, Fina Sulistiya; Darsan
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3397

Abstract

Abstract This study aims to analyze the marketing strategies of Istana Kelapa Bojonegoro Distributor using SWOT analysis, Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, and Internal-External (IE) Matrix. The research method used is a mixed method with data collection through observation, interviews, and questionnaires to 13 respondents, consisting of 4 internal respondents and 9 external respondents. The results of the study show an IFE score of 3.031 and an EFE score of 3.072, which places Istana Kelapa Bojonegoro Distributor in the grow and build position in the IE matrix. This means that the company has good internal and external strengths to be developed. Based on the SWOT analysis results, four main strategies were formulated, namely: (1) establishing branch warehouses around major customers, (2) conducting promotions and a pre-order system for new customers, (3) establishing contractual cooperation with farmers, (4) providing sorting training to workers. The implementation of these strategies is expected to increase distribution effectiveness, expand the market, and strengthen the competitiveness of Distributor Istana Kelapa Bojonegoro in the coconut marketing sector. Abstrak Penelitian ini memiliki tujuan untuk menganalisis strategi pemasaran pada Dsitributor Istana Kelapa Bojonegoro dengan menggunakan pedekatan analisis SWOT, Matriks Internal Factor Evaluation (IFE), Matriks External Factor Evaluation (EFE), dan Matriks Internal-Eksternal (IE). Metode penelitian yang digunakan adalah metode campuran (mix method) dengan pengambilan data melalui observasi, wawancara, dan kuesioner kepada 13 responden, terdiri dari 4 responden internal dan 9 responden eksternal. Hasil penelitian menunjukan nilai skor IFE sebesar 3,031 dan skor EFE sebesar 3,072, yang menempatkan Distributor Istana Kelapa Bojonegoro pada posisi grow and build dalam matriks IE. Hal ini berarti perusahaan memiliki kekuatan internal dan eksternal yang baik untuk dikembangkan. Berdasarkan hasil analisis SWOT, dirumuskan empat strategi utama yaitu: (1) mendirikan gudang cabang di sekitar pelanggan utama, (2) melakukan promosi dan sistem pemesanan awal (pre-order) bagi pelanggan baru, (3) menjalin kerja sama kontrak dengan petani, (4) memberikan pelatihan sortasi kepada tenaga kerja. Penerapatan strategu tersebut diharapkan dapat meningkatkan efektivitas distribusi, memperluas pasar, serta memperkuat daya saing Distributor Istana Kelapa Bojonegoro di sektor pemasaran kelapa.
The Effect Of Servant Leadership, Employee Engagement, And Career Development Policy On Organizational Commitment At Mulya Indah Permai Cooperative (MIP) Husna , Mila Maliatul; Subiyanto , Didik; Kusuma , Nala Tri
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3471

Abstract

This study aims to analyze the influence of servant leadership, employee engagement, and career development policies on organizational commitment at the Mulya Indah Permai Cooperative (MIP). Organizational commitment is an important factor in maintaining employee loyalty and engagement to support organizational sustainability. This study uses a quantitative approach with a census method, where all 40 employees of the Mulya Indah Permai Cooperative were surveyed. Data collection was conducted through the distribution of a likert scale questionnaire, which was then analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS application. The results of the study indicate that servant leadership has a positive effect on organizational commitment, employee engagement has a positive and significant effect on employee organizational commitment. Simultaneously, servant leadership, employee engagement, and career development policies have a positive and significan effect on organizational commitmen at Cooperative Mulya Indah Permai. These findings indicate that the implementation of a service-oriented leadership style, increased employee engagement, and clear and fair career development policies can increase employee commitment to the organizational. This study is expected to be taken into consideration by cooperative management in formulating human resource policies to increase employee organizational commitment.
Employee Loyalty from an Organizational Perspective : : The Role of Personality, Experience, and Job Design Tanawan, Reinaldo Geovanni
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3474

Abstract

This study aims to examine the effect of personality, work experience, and job characteristics on employee work loyalty at CV Michael Hutama Persada. Work loyalty is an essential factor for organizational sustainability as it reflects employees’ commitment, dedication, and willingness to remain with the organization. This research employs a quantitative approach with associative and causal research designs. The research population consists of all 50 permanent employees of CV Michael Hutama Persada; therefore, a saturated sampling technique was applied. Data were collected through questionnaires using a five-point Likert scale and analyzed using SPSS software. The data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that personality has a significant effect on work loyalty with a negative relationship. Work experience has a positive and significant effect on employee work loyalty, while job characteristics show a negative and significant effect on work loyalty. Simultaneously, personality, work experience, and job characteristics significantly influence employee work loyalty. These findings provide managerial implications for organizations in developing effective human resource management strategies to enhance employee loyalty and long-term organizational performance.
User Satisfaction with Shopee Chatbot:: An Extended TAM with Perceived Convenience as an Intervening Variable Nita, Nita; Roostika, Ratna
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3475

Abstract

This study aims to analyze the effect of the Technology Acceptance Model (TAM) on user satisfaction, with perceived enjoyment serving as a mediating variable. The population of this study consists of all Shopee users in Indonesia who have interacted with the Shopee Chatbot. The sample includes Shopee users who have had experience interacting with the Shopee Chatbot. The research data were analyzed using SmartPLS. The results indicate that perceived usefulness (PU) has a positive and significant effect on user satisfaction, while perceived ease of use (PEOU) shows a positive effect but is not statistically significant. Perceived enjoyment (PE) also has a positive and significant influence on user satisfaction. In addition, perceived usefulness and perceived ease of use have positive and significant effects on perceived enjoyment. Furthermore, this study reveals that perceived enjoyment, as a mediating variable, successfully mediates the relationship between the Technology Acceptance Model and user satisfaction.
Website Content Marketing and Tourists’ Visiting Decisions: : Evidence from Bhakti Alam Pasuruan Agrotourism Novianti, Cahyani Dwi; Yuliati, Nuriah; Syah, Mirza Andrian
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3481

Abstract

The low number of tourist visits to Bhakti Alam Pasuruan Agrotourism was previously related to the suboptimal quality of the website in terms of content, information presentation, and ease of discovery, which could hinder tourists in obtaining information and making decisions. The website improvements made in March 2025 cannot yet guarantee the effectiveness of the content on tourist behavior, so this study aims to analyze the influence of website content marketing on tourists' decisions to visit Bhakti Alam Pasuruan Agrotourism. The research uses primary data through surveys and interviews with 100 tourists who have accessed the latest version of the bhaktialam.co.id website. Sampling was done using purposive sampling, while data analysis was done using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method to test the direct influence of content marketing variables on visiting decisions. The results of the study indicate that content marketing on the website has a positive and significant effect on tourists' decisions to visit. Agrotourism managers need to continue to improve the quality and consistency of content so that the website can function as an official source of information for potential tourists. content so that the website can function as an official source of information for potential tourists.
Comparison Of Driving Factors On Impulsive Buying And Purchase Intention : Case Study Of Skincare Products In Tik Tok Live Shopping Azizah, Syafika; Rilantiana, Rosa
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3485

Abstract

The development of digital technology has driven changes in consumer behavior in online shopping activities, one of which is through the TikTok Live Shopping feature which is widely used in marketing skincare products. This study aims to analyze the influence of Perceived Enjoyment, Perceived Risk, and Scarcity Message on Impulsive Buying and Purchase Intention on TikTok Live Shopping for skincare products in Gresik, with product categories including facial wash, toner, serum, moisturizer, and sunscreen. This study uses a quantitative approach with a causal associative research type. Data collection was carried out through a survey method using a questionnaire distributed online via Google Form to 219 respondents who had participated in TikTok Live Shopping activities for skincare products. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software. The results showed that Perceived Enjoyment and Scarcity Message had an effect on Impulsive Buying and Purchase Intention, respectively. Meanwhile, Perceived Risk had no effect on Impulsive Buying and Purchase Intention. These findings show that emotional experience factors and scarcity messages have an important role in driving consumer behavior on TikTok Live Shopping skincare products.
Transformational Leadership and Organizational Culture on Employee Performance: : The Mediating Role of Employee Engagement Achmad Mohyi
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3489

Abstract

This study aims to analyze the influence of transformational leadership and organizational culture on employee performance, with employee engagement serving as a mediating variable. The study is motivated by the importance of employee performance as a strategic factor in maintaining organizational competitiveness, as well as by inconsistencies in empirical findings regarding the roles of leadership and employee engagement in enhancing performance. A quantitative approach with an explanatory research design was employed. Data were collected through an online questionnaire distributed to 85 employees working in service and manufacturing organizations in East Java Province, using purposive sampling based on specific criteria. The research instruments were tested for validity and reliability, and the results indicated that all indicators met the required measurement criteria. Data analysis was conducted using multiple linear regression to examine both direct and simultaneous effects among variables. The findings reveal that transformational leadership does not have a significant effect on employee performance. In contrast, organizational culture is proven to have a positive and significant effect on employee performance. Employee engagement does not show a significant effect on performance and does not function as a mediating variable in the relationship between transformational leadership and organizational culture with employee performance. Furthermore, the simultaneous test results indicate that the three independent variables do not collectively have a significant effect on employee performance. These findings suggest that employee performance is influenced by factors beyond the scope of the research model and highlight that organizational culture plays a more dominant role than transformational leadership and employee engagement within the organizational context examined. This study is expected to contribute both theoretically and practically to the development of more contextual and sustainable human resource management strategies.
Unveiling the Influence of Social Media Marketing on Purchase Decision with Brand Awareness and E-WOM as Mediators Among Wizzmie Yogyakarta Consumers Yudha Pradana, Reza; Setiawan, Budi; Cahyani, Putri Dwi
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3495

Abstract

The development of social media has shaped people's consumption patterns, including in the digital purchase of culinary products. Wizzmie, as a contemporary noodle restaurant, utilizes social media as a promotional strategy to attract consumers in Yogyakarta. This study aims to analyze the influence of Social Media Marketing on Purchase Decision with Brand Awareness and Electronic Word of Mouth (e-WOM) as mediating variables. This study uses a quantitative method through a questionnaire distributed to 211 Wizzmie consumers who actively use social media. The analysis technique uses Partial Least Square - Structural Equation Modeling (PLS-SEM) with the SmartPLS version 4 application. The results show that Social Media Marketing has a positive and significant effect on Brand Awareness and e-WOM, but does not directly influence Purchase Decision. The variables of Brand Awareness and e-WOM were found to have a positive effect on Purchase Decision and were able to mediate the relationship between Social Media Marketing and Purchase Decision. These results confirm that Wizzmie Purchase Decision are not always influenced by promotions, but are more influenced by consumer brand awareness and peer recommendations.

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