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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 50 Documents
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Search results for , issue "Vol. 6 No. 1 (2026): January - June" : 50 Documents clear
Good Influence Corporate Governance , Return on Assets and Earnings Per Share in Increasing the Value of State-Owned Enterprises in Indonesia Pramestika, Wanda; Akbar, Taufik
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.v6i1.3497

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), Return on Assets (ROA), and Earnings Per Share (EPS) on firm value in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. The study employs a quantitative approach using an associative method. The data used are secondary data obtained from the financial statements and annual reports of SOEs for the 2021–2023 period. The research sample was determined using a purposive sampling method, resulting in 20 SOEs as the sample. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially, GCG, ROA, and EPS do not have a significant effect on firm value. Simultaneously, these three independent variables also do not have a significant effect on firm value. The coefficient of determination (R²) of 0.054 indicates that GCG, ROA, and EPS explain only 5.4% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model. These findings indicate that the firm value of SOEs is more strongly influenced by external factors such as macroeconomic conditions, government policies, and market sentiment than by the governance and financial performance indicators examined in this study.
Strategies for Upgrading MSMEs Through the Optimization of KUR Financing Utilization at Bank Syariah Indonesia in the Bogor Area Sari, Anum Syantining; Hardjomidjojo, Hartrisari; Raharja, Sapta
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.v6i1.3502

Abstract

One of the fundamental problems faced by MSMEs is limited capital. Although MSMEs may have received financing, many still encounter obstacles in elevating their business category. Among these factors are financial literacy and financial inclusion. Therefore, in this study, the data were collected through questionnaires and interviews with 113 MSMEs that have received KUR financing from BSI in the Bogor Area, using purposive sampling. The analytical methods used in this study include both qualitative and quantitative descriptive analysis. This includes classical assumption tests, regression model estimation, and hypothesis testing (t-test). Strategy development uses the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, SWOT analysis and QSPM. The QSPM analysis identifies three top-priority strategies that most significantly support MSMEs in upgrading their business class after receiving KUR financing from BSI in the Bogor Area: (1) enhancing financial inclusion by providing easier access to banking services, both savings and financing. (2) improving the reputation and role of KUR in assisting unbankable MSMEs to become bankable and move up in business class. (3) increasing financial literacy among customers to encourage the use of BSI bank accounts for transactions, including digital transactions.
Role Green Consumers in Mediating Relationship Between Environmental Awareness, Green Product Innovation, and Green Creativity on Competitive Advantage of SMEs Kharisma Putra, Gilang; Kuwatno, Kuwatno; Handarukmi, Jati
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.v6i1.3503

Abstract

The purpose this research is to test the concept of a green scope that has the potential to be adopted in achieving competitive advantage for SMEs. This is an explanatory study that tests the relationships between variables using a quantitative approach. In this study, the relationships among these variables will be explained through the relationship between Environmental Awareness, Green Process Innovation, and Green Product Innovation on the Competitive Advantage of SMEs through mediation by Green Consumer. The population in this study consisted of all MSME actors in Kendal Regency, totaling 16,508 units. Primary data was used, obtained directly by the researcher through distributing questionnaires in a hybrid manner. This study revealed that environmental awareness and green process innovation have a positive and significant effect on both competitive advantage and green consumer variables. Meanwhile, green product innovation has not been proven to affect either competitive advantage or green consumer. In mediation testing, the green consumer variable was proven to mediate the relationship between environmental awareness and green process innovation on competitive advantage, but the results were different for the relationship between green product innovation and competitive advantage. Research results encourage SMEs to have an understanding of and concern for the environment
Personal Factors and Work Experience as Predictors of Organizational Citizenship Behavior:: The Mediating Role of Organizational Commitment Cahyaningwati, Marsha Dwi; Muttaqillah, Muttaqillah
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.v6i1.3535

Abstract

Penelitian ini mengkaji pengaruh faktor pribadi dan pengalaman kerja terhadap OCB, dengan komitmen organisasi sebagai variabel mediasi di antara karyawan GraPARI Mataram. Pendekatan kausal-asosiatif kuantitatif diterapkan menggunakan metode sensus yang melibatkan 76 karyawan. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS. Hasil penelitian menunjukkan bahwa faktor pribadi dan pengalaman kerja memiliki pengaruh positif dan signifikan terhadap OCB dan komitmen organisasi. Komitmen organisasi juga memiliki pengaruh positif terhadap OCB dan memediasi hubungan antara faktor pribadi dan pengalaman kerja dengan OCB. Temuan ini menunjukkan bahwa penguatan karakteristik pribadi, pengalaman kerja, dan komitmen organisasi dapat meningkatkan perilaku kerja sukarela karyawan.
Implementation of Tri Hita Karana Philosophy in Building Trust and Loyalty among Multicultural Consumers: : A Case Study of CV Liss Jaya Construction in Bali Christian, I kadek Yona Adi; Wardhana, Aditya Narendra
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.v6i1.3545

Abstract

Purpose – This study aims to analyze the implementation of Tri Hita Karana, a traditional Balinese philosophy, in fostering trust and loyalty among multicultural consumers at CV Liss Jaya Construction in Bali. It explores how indigenous values can be integrated into business management within a diverse socio-cultural context. Design/methodology/approach – A qualitative research design with a narrative approach was employed to capture the depth of construction service management practices in Bali. Data were gathered through in-depth interviews, field observations, and source triangulation involving key informants (business owners), family members, employees, and multicultural consumers. The data were then analyzed using inductive thematic analysis. Findings – The results demonstrate that the Tri Hita Karana values are deeply internalized within the company’s business operations. The Parahyangan (harmony with God) dimension is manifested through spiritual practices and moral accountability. The Pawongan (harmony among people) dimension is realized through family-oriented leadership and transparent communication. Finally, the Palemahan (harmony with nature) dimension is reflected in environmental stewardship. The integration of these three pillars plays a vital role in building cross-cultural consumer trust, which subsequently evolves into relational loyalty and ensures the long-term sustainability of the construction business in Bali’s competitive market. Originality/value – This research provides unique insights into "Indigenous Management," demonstrating how local wisdom can effectively bridge cultural gaps and serve as a strategic tool for relationship marketing in a globalized business environment.
The Effect Of Hedonic Value And Utilitarian Value On Purchase Intention With Emotional Pleasure As An Intervening Variable Towards Tiktok Influencers Putri, Shelomitha Azzahra Ade; Ningrum, Nonik Kusuma; Hutami, Lusia Tria Hatmanti
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.v6i1.3547

Abstract

This study aims to analyze the effect of hedonic value and utilitarian value on emotional pleasure, as well as the effect of both variables on purchase intention, with emotional pleasure as an intervening variable. Specifically, this study examines: (1) the effect of hedonic value on emotional pleasure; (2) the effect of utilitarian value on emotional pleasure; (3) the effect of hedonic value on purchase intention; (4) the effect of utilitarian value on purchase intention; and (5) the effect of emotional pleasure on purchase intention among consumers who watch product promotion content through TikTok live streams. The sample in this study consisted of 126 respondents, who were TikTok users in Indonesia that have previously watched product promotion content and showed interest in the promoted products. The sample size determination was based on the multiplication of the total research indicators by a coefficient of 7 (18 × 7 = 126). Data were collected through an online questionnaire distributed via Google Forms and disseminated through social media. The sampling technique used was purposive sampling, with the criteria that respondents must have watched product promotional content through TikTok live commerce. The results indicate that hedonic value has a positive and significant effect on purchase intention, utilitarian value has a positive and significant effect on purchase intention, and emotional pleasure has a positive and significant effect on purchase intention. Furthermore, utilitarian value has a positive and significant effect on emotional pleasure, while hedonic value has a positive but insignificant effect on emotional pleasure. The mediation test results also demonstrate that emotional pleasure significantly mediates the effect of utilitarian value on purchase intention and indirectly mediates the effect of hedonic value on purchase intention.
Green Ambidextrous Leadership and Green Employee Innovative Behavior: : Mediating Effects of Knowledge Sharing and Psychological Safety and the Moderating Role of Green IT Empowerment Khandiyas, Muhamad El; Kustyadji, Gatot
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.v6i1.3548

Abstract

Purpose – This study aims to investigate the influence of Green Ambidextrous Leadership (GAL) on Green Employee Innovative Behavior (GEIB). It further explores the mediating roles of psychological safety and knowledge sharing, while examining Green IT Empowerment as a critical moderating variable. Design – A quantitative approach was employed, utilizing a comprehensive model to analyze the interplay between leadership, psychology, knowledge management, and technology. Data were collected from employees in the petrochemical industry and analyzed to test the structural relationships within the proposed framework. Findings – The results demonstrate that Green Ambidextrous Leadership is a pivotal factor in driving GEIB. This influence is primarily channeled through psychological safety and knowledge sharing, with psychological safety emerging as the more potent mediator. This highlights the necessity of a safe psychological climate for fostering environmental innovation. Furthermore, Green IT Empowerment significantly moderates these relationships, acting as a strategic enabler that amplifies the impact of organizational factors on green innovation. The integrated model explains 85.6% of the variance in GEIB, confirming the relevance of combining leadership, knowledge management, and technology empowerment perspectives in an industrial context. Practical implications – Organizations should prioritize leadership development programs focused on green ambidextrous competencies and invest in Green IT infrastructure. Most importantly, management must cultivate psychological safety by transitioning from a “blame culture” to a “learning culture.” This can be achieved through no-retaliation policies for speak-up behavior and reward systems that recognize “intelligent failures” in green initiatives.
The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Rahayu, Reza Ajeng; Sutisna, Sutisna; Sari, Gema Ika
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.v6i1.3549

Abstract

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.
The Influence Of Organizational Culture And Work Environment On Employee Performance Through Work Motivation As An Intervening Variable At The Department Of Food Security, Agriculture, And Fisheries In Banten Province Marliana, Yeni; Nuryanto, Uli Wildan; Khaeruman, Khaeruman
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.v6i1.3557

Abstract

This study aims to analyze the influence of organizational culture and work environment conditions on employee performance, with work motivation as a mediating variable, at the Food Security, Agriculture, and Fisheries Service in Banten Province. Employee performance is seen as an indicator of individual achievement in carrying out tasks according to their roles and responsibilities within the organization. The approach used is a quantitative method with a population of all employees at the Food Security, Agriculture, and Fisheries Service of Serang City, the Agriculture and Food Security Service of Pandeglang Regency, and the Fisheries Service of Serang Regency, totaling 386 people. Of the total population, 230 employees were designated as research samples. Primary data were obtained through questionnaires distributed via Google Forms, and the analysis employed statistical methods within a quantitative framework using Partial Least Squares (PLS). The research findings revealed that organizational culture significantly influences employee performance, while the work environment showed no significant direct effect. However, both variables were shown to significantly influence work motivation. Furthermore, organizational culture and the work environment also exert an indirect influence on performance through work motivation. Therefore, work motivation acts as an intervening variable that strengthens the relationship between organizational culture and the work environment and employee performance at the Banten Province Food Security, Agriculture, and Fisheries Service.
Product Quality, Promotion on Purchase Decisions Through Price Discounts As An Intervening Variable: (Case Study At Toko Cindur Batik Batam) Rahayu, Sri Ekowati Budi; Tibrani, Tibrani; Ismanto, Widodo
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.v6i1.3571

Abstract

The increasing use of price–discount–oriented promotional strategies presents both opportunities and challenges for Toko Cindur Batik Batam in enhancing promotional effectiveness and adapting to a competitive market environment. This study aims to examine the influence of product quality and promotion on purchasing decisions, with price discounts acting as an intervening variable. A quantitative research approach was employed, utilizing Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique to test the proposed hypotheses and analyze the relationships among variables. Data were analyzed using SmartPLS, with the measurement model specified as reflective and the structural model evaluated through multiple path relationships. The results indicate that product quality and promotion collectively explain a substantial proportion of purchasing decision behavior, while price discounts play a significant mediating role in strengthening purchasing decisions. The findings further suggest that periodic, competitive price discount strategies, when supported by product differentiation and perceived added value, can effectively influence consumer purchasing decisions. This study contributes to marketing strategy literature by emphasizing the importance of integrating pricing incentives with product value creation to sustain competitiveness in the retail batik industry.

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