cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amar Sani
Contact Email
amar@stieamkop.ac.id
Phone
+6285399929080
Journal Mail Official
amar@stieamkop.ac.id
Editorial Address
Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 52 Documents
 1   2   3   4   5 
Search results for , issue "vol. 6 no. 2 (2026)" : 52 Documents clear
Turnover Intention: The Moderating Role of Affective Commitment on Leadership and Engagement at PT Natura Pesona Mandiri Bali I Gede Putu Brahmantta Bismahogra Budisw; Ni Made Suci
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3766

Abstract

This research examines the effects of transformational leadership and employee engagement on turnover intention, moderated by affective commitment. It adopts an explanatory method to investigate causal links between variables and validate the formulated hypotheses. The population comprises all 70 employees at PT Natura Pesona Mandiri, sampled entirely through a census (total sampling) technique. Data collection occurred from September 2024 to February 2025 via structured questionnaires distributed on Google Forms, employing an ordinal scale. Analysis was conducted using Partial Least Squares Structural Equation Modeling (SEM-PLS) in SmartPLS software, including outer model checks for validity and reliability, and inner model tests for hypotheses via 5,000-resample bootstrapping. Findings reveal that transformational leadership lacks a significant direct impact on turnover intention, but employee engagement significantly reduces it negatively. These outcomes highlight affective commitment's vital role in bolstering leadership and engagement efficacy to lower turnover intention, alongside confirming transformational leadership's indirect contribution to employee retention.
Meta Ads as a Mediating Variable in the Relationship Between Consumer Behavior and Engagement to Enhance Marketing Performance at Hotel Cross Paasha Bali Seminyak I Putu Krisna Giridhara Suputra; Ngurah Gede Dwi Mahadipta; I Made Satrya Ramayu; Putu Yogi Agustia Pratama
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3780

Abstract

This study examines the role of Meta Ads as a mediating variable in the relationship between consumer behavior and engagement in the context of digital marketing at Hotel Cross Paasha Bali Seminyak. The research applies a quantitative approach using a causal associative design, supported by qualitative insights to strengthen the analysis. Data were collected from 120 respondents who are active social media users and have interacted with the hotel’s digital content. The analysis was conducted using Partial Least Squares (PLS). The findings reveal that consumer behavior has a positive and significant effect on both Meta Ads effectiveness and consumer engagement. Furthermore, Meta Ads demonstrate a strong positive influence on engagement and serve as a significant mediating variable between consumer behavior and engagement. These results indicate that personalized, relevant, and interactive digital advertising enhances consumer involvement and strengthens brand relationships. The study contributes to the literature by providing empirical evidence on the mediating role of Meta Ads in the hospitality industry, emphasizing the importance of data-driven digital strategies to improve marketing performance and customer engagement. Keywords: consumer behavior, Meta Ads, engagement, digital marketing, hospitality industry.
Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective I Nyoman Satya Paramartha; Ni Luh Wayan Sayang Telagawathi; Komang Endrawan Sumadi Putra
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3786

Abstract

This study investigates the psychological determinants of tourist loyalty in Green Tourism Villages across Bali Province through the lens of the Theory of Planned Behavior (TPB). Despite the proliferation of community-based green tourism initiatives, repeat visitation rates remain suboptimal, threatening the long-term sustainability of these enterprises. Using a quantitative survey of 384 domestic and international tourists who visited Green Tourism Villages in Bali, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that attitude toward environmentally friendly behavior exerts the strongest influence on behavioral intention (β = 0.421, p < 0.001), followed by subjective norms (β = 0.312, p < 0.001) and perceived behavioral control (β = 0.287, p < 0.001). All three determinants also demonstrate significant direct effects on tourist loyalty. Importantly, behavioral intention partially mediates the relationships between all three TPB determinants and tourist loyalty. The findings advance theoretical understanding of loyalty formation in sustainable tourism contexts by extending TPB to a multidimensional loyalty construct within a collectivist cultural setting. This study offers practical guidance for destination managers to design psychologically informed strategies that cultivate favorable attitudes, leverage social influence, and enhance perceived control to foster enduring tourist loyalty.
The Influence of Service Quality and College Image on Student Satisfaction and Its Implications for Student Loyalty Linda Rahmadhani Harahap; Y.Ony Djogo; Finny Redjeki
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3792

Abstract

This study aims to analyze the influence of Service Quality and College Image on Student Satisfaction and its implications on Loyalty at the Bangkinang Riau College of Economics. The background of this study is based on the decline in the number of students every year and poor service quality which is suspected to reduce student loyalty. The method used is quantitative with a descriptive and verification approach. The number of respondents was 177 people who were determined by the Slovin technique. The data analysis technique used path analysis to test the direct and indirect relationships between variables. The results showed that Service Quality and College Image had a significant effect on Performance, with coefficients of 0.496 and 0.416, respectively. Student Satisfaction also had a significant effect on Loyalty with a coefficient of 0.784. In addition, the indirect effect of Service Quality on Loyalty through Student Satisfaction was 0.708, while the direct effect was only 0.502. The total contribution of the model to the Loyalty variable was 90.4% (R² = 0.904). The conclusion of this study is that service quality and the image of the college play a significant role in increasing student satisfaction and loyalty. Therefore, it is necessary to improve the image of the Bangkinang College of Economics.
The Influence of Lifestyle, Income, Financial Technology Adoption, and Financial Literacy on Personal Financial Management among Young Workers in Jakarta Lius Dionosius; Aditya Burhan
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3794

Abstract

This study aims to analyze the influence of lifestyle, income, financial technology (fintech) usage, and financial literacy on the financial management of young workers in Jakarta. A quantitative approach was employed involving 455 respondents selected through purposive sampling technique. Data were collected using a Likert-scale questionnaire that had undergone validity and reliability testing, subsequently analyzed through multiple linear regression using SPSS version 25. Prior to hypothesis testing, a series of classical assumption tests were conducted, including normality, heteroscedasticity, and multicollinearity tests, all of which were satisfactorily fulfilled. The results indicate that simultaneously all four variables significantly influence financial management, with an F-value of 166.106 and an R-Square of 59.6%. Partially, lifestyle exerts a significant negative effect, whereas income, fintech usage, and financial literacy each demonstrate a significant positive influence on the financial management of young workers. Financial literacy emerges as the strongest predictor with the highest t-value of 8.270, followed by fintech usage with the largest regression coefficient of 0.729. These findings imply the necessity of a comprehensive, targeted, and sustainable financial empowerment strategy for the urban productive generation in Indonesia.
Analysis of the Relationship between Work Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction on Employee Performance in the Millennial Generation Workforce Marvin Hendrily; Shandy Puspita
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3799

Abstract

This study aims to analyze the influence of work motivation, transformational leadership, organizational culture, and job satisfaction on employee performance among the millennial generation workforce. A quantitative descriptive-causal approach was employed, utilizing multiple regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). Data were collected through a Likert scale 1–5 questionnaire from 150 respondents for model testing and 305 respondents for instrument validity and reliability testing. The results indicate that work motivation has a significant and positive effect on employee performance. Transformational leadership does not have a significant direct effect on performance. Organizational culture has a significant but negative effect on performance. Job satisfaction is the most dominant variable, exerting a highly significant and positive influence on the performance of millennial generation employees. Simultaneously, all four variables significantly affect employee performance, with an Adjusted R Square value of 0.726, indicating that 72.6% of the variation in employee performance can be explained by the constructed model. These findings imply that organizations should prioritize strengthening job satisfaction and work motivation as primary strategies to sustainably enhance the performance of the millennial generation workforce.
The Influence of Tax Literacy, Tax Sanctions, and Tax Culture on the Tax Compliance of Regional Government Apparatus: The Moderating Role of Tax Digitalization in Bolaang Mongondow Regency Ani Putri Ani; Jullie Jeannete Sondakh; Stenly Kho Walandouw
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3818

Abstract

Tax compliance among regional government apparatus is a crucial aspect in supporting accountable and administratively orderly regional financial management. However, in practice, compliance issues are still observed, influenced by variations in tax literacy levels among officials, the implementation of tax sanctions, organizational culture, and the utilization of tax digitalization systems. This condition indicates a gap between officials’ understanding and the optimal use of technology in supporting tax compliance. This study aims to analyze the influence of tax literacy, tax sanctions, and tax culture on the tax compliance of regional government apparatus, as well as to examine the moderating role of tax digitalization in the relationship between tax literacy, tax sanctions, and tax culture and tax compliance in Bolaang Mongondow Regency. This study employs a quantitative approach using a survey method by distributing questionnaires to financial and tax management officials within regional government agencies. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that tax literacy, tax sanctions, tax culture, and tax digitalization significantly influence tax compliance among regional government apparatus. However, tax digitalization does not moderate the relationship between tax literacy, tax sanctions, and tax culture and tax compliance. Compliance among officials is more strongly influenced by awareness of legal consequences, organizational values, and administrative mechanisms rather than by the utilization of technology. Furthermore, the uneven implementation of digital systems, limited infrastructure, differences in officials’ capabilities in operating applications, and the predominantly administrative function of technology contribute to the inability of digitalization to strengthen the relationship between behavioral factors and tax compliance. This study emphasizes the importance of enhancing officials’ competencies, organizational support, and infrastructure to ensure that digital transformation can effectively improve tax compliance.
Effect Of Rupiah Exchange Rate Fluctuations And Inflation On Stock Index Volatility In Indonesia: A Comparative Study Of Sharia Vs. Conventional Muh Imdaadun Niam; Candra Febrilyantri
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3823

Abstract

This study aims to analyze the impact of exchange rate fluctuation (JISDOR) and inflation on the volatility of stock indices in Indonesia using the Panel Autoregressive Distributed Lag (Panel ARDL) approach with the Pooled Mean Group (PMG) estimation method. The research focuses on the Composite Stock Price Index (IHSG) and the Indonesia Sharia Stock Index (ISSI) from January 2020 to March 2025 using monthly data . The results show that JISDOR fluctuations have a significant positive effect on index volatility in both the short and long run. Inflation has a positive effect in the short run but reveals a negative long-run relationship. IHSG is more sensitive to exchange rate movements, while ISSI exhibits a stronger response to inflation. The significant error correction term confirms a robust adjustment mechanism toward long-run equilibrium. These findings underline the importance of macroeconomic stability for a resilient capital market and emphasize the role of sharia indices as a relatively stable investment alternative, albeit still responsive to macroeconomic shifts. This study provides practical implications for investors and policymakers in formulating strategies to strengthen the stock market amid global economic uncertainties.
The Effect Of Service Quality, Product Quality, And Brand Image On Customer Loyalty At Coffeeshop Cs Pemuda 45 Simpang Empat, Marbau District Anisa Salsabila; Elvina Harahap; Mulya Rafika
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3710

Abstract

The rapid growth of the fruit retail industry requires researchers to understand the factors that can influence consumer purchasing decisions. Fruit sellers need to offer not only exceptional products, but also a wide selection, competitive prices, and effective marketing campaigns to stay relevant amidst changing consumer preferences. This study explores how product variations, prices, and promotional activities can influence consumer purchasing decisions at a Fresh Fruit Shop located in Sirandorung, Rantauprapat. A quantitative approach was taken through a survey, data collected by distributing questionnaires to customers of the Fresh Fruit Shop in Sirandorung. The analytical method applied is a multiple linear regression analysis, which evaluates the influence of each independent variable on the dependent variable. This research can provide insight into the key factors that influence consumers' final purchasing decisions. Practically, this research aims to provide business leaders with more efficient marketing strategies, while from an academic perspective, this research can contribute as a reference for future studies on consumer behavior in the fresh fruit retail sector.
The Effect Location And Service On Customer Satisfaction at Warung Bakso Barokah Bloksongo Fauziah Khairani; Ade Parlauangan Nasution; M Irwansyah Hasibuan
Amkop Management Accounting Review Vol. 6 No. 2 (2026): July - Desember
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3711

Abstract

This study aims to analyze the effect of location and service on customer satisfaction at Warung Bakso Barokah Bloksongo. The problems faced by this business include limited parking space and inconsistent service when the number of customers increases. In addition, the location of the food stall has a unique characteristic, namely a simple exterior appearance but a comfortable and well-organized interior atmosphere. This research uses a quantitative method with descriptive and associative approaches. Data were collected through questionnaires distributed to customers and analyzed using SPSS version 25. The results of the study indicate that partially the location variable does not have a significant effect on customer satisfaction. This occurs because the majority of respondents are regular customers who do not highly consider location factors when deciding to visit. On the other hand, the service variable partially has a significant effect on customer satisfaction. Simultaneously, location and service together have a significant effect on customer satisfaction. Therefore, it can be concluded that service is the most dominant factor influencing customer satisfaction at Warung Bakso Barokah Bloksongo.

Page 1 of 6 | Total Record : 52

 1   2   3   4   5 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2027): January - June Vol. 6 No. 2 (2026): July - Desember Vol. 6 No. 1 (2026): January - June Vol. 5 No. 2 (2025): July - December Vol. 5 No. 1 (2025): January - June Vol. 4 No. 2 (2024): July - Desember Vol. 4 No. 1 (2024): January - June Vol. 3 No. 2 (2023): July - Desember Vol. 3 No. 1 (2023): January - June Vol. 2 No. 2 (2022): July - December Vol. 2 No. 1 (2022): January - June Vol. 1 No. 2 (2021): July - December Vol. 1 No. 1 (2021): January - June More Issue