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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 340 Documents
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The Influence of Workload and Physical Work Environment as Predictors of Work Stress among Employees at the Salatiga City Education Office Utami, Elsiwi Sobat; Kristianingsih, Sri Aryanti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2498

Abstract

Work stress is a condition of tension that affects emotions, thought processes, and physical condition in the work environment. The purpose of this study was to examine workload and physical work environment simultaneously as predictors of work stress among employees of the Education Department of Salatiga City. This research employed a saturation sampling technique involving the entire population of 62 employees as the research sample and utilized multiple linear regression analysis for data processing. The results showed that there was a significant influence of workload and physical work environment together as predictors of work stress among employees of the Education Department of Salatiga City, with a contribution of 92.2%. Specifically, both workload and physical work environment demonstrated significant effects on work stress. Based on categorization, the majority of respondents were at moderate levels for all three variables studied. This means that the higher the workload and the less conducive the physical work environment, the higher the level of work stress experienced by employees, and vice versa.
The Role of Talent Management in Public Organizations Wahyuni, Luh Ria; Suwena, Kadek Rai
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2499

Abstract

The quality of management in the public sector is an important issue that is considered globally. The success of the performance of public sector organizations is measured by their effectiveness and efficiency in providing services to the community, so that the performance of public sector organizations is in the spotlight of all levels of society. The government's image in the community is suffering due to the poor quality of public services provided by its officials. Optimal human resource management is an important factor in advancing organizations today. Without adequate human resource planning, organizational growth becomes difficult to achieve. This study examines how talent management supports the optimization of public sector organizational performance. The research method used is a systematic literature review, by classifying, reviewing or analyzing information obtained through reference sources such as journals, books, and important data related to organizational performance and talent management, which are then selected systematically. From the literature review process, it can be concluded that the implementation of effective talent management in the public sector is very necessary to create long-term organizational performance success and as a strategy to prepare competent civil servant in facing the complexity of bureaucracy in the future. By understanding and implementing talent management effectively, organizations can create sustainable competitive advantages while encouraging growth and innovation in various operational lines.
Sustainable Development Goal: The East Nusa Tenggara Poverty Analysis Hudaya, Afaqa; Saputro, Dio Bimo
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2503

Abstract

Poverty is the thorny issue that occurs every year in East Nusa Tenggara Province. Poverty alleviation is identified as one of the main goals of the Sustainable Development Goals (SDGs). Various steps have been taken to achieve this goal. One of the factors that trigger the increase in poverty is inadequate access to the fulfillment of the community's basic needs. This study aims to analyze the impact of limited access to basic community needs on poverty in East Nusa Tenggara using an empirical approach. Accessibility to basic needs is measured through variables such as life expectancy at birth, per capita expenditure, average years of schooling, and expected years of schooling. This study uses panel data analysis technique using fixed effect model. The findings of this study show that improvements in these variables, namely life expectancy at birth, per capita expenditure, and expected years of schooling, contribute to poverty alleviation in East Nusa Tenggara. Limited access to health services has an adverse impact on life expectancy at birth. Conversely, high levels of employment are expected to increase per capita expenditure in East Nusa Tenggara, thereby improving welfare and reducing poverty levels.
Factors Influencing Purchase Intention and Purchase Decision in Health Services at Zona.Gizi Ekaputra, Rismoyo; Bangsawan, Satria; Fihartini, Yuniarti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2509

Abstract

This study aims to analyze the influence of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness on purchase intention and purchase decision of Zona Gizi health services. The research was conducted on 358 respondents selected based on their experience and knowledge regarding Zona Gizi services. The questionnaires were distributed both directly using a survey method and via Google Form links shared through WhatsApp and Instagram social media platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) operated through IBM SPSS AMOS 21 software. The results show that the variables of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness have a significant positive effect on the purchase intention of Zona Gizi health services. Furthermore, purchase intention has a significant positive influence on the purchase decision of Zona Gizi health services.
The Role of Company Size in the Influence of Sustainability Practices on Financial Performance Safitri, Linda Eka; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2514

Abstract

Sustainability issues encourage manufacturing companies to focus not only on profitability but also on environmental responsibility. Green accounting practices, ISO 14001, and innovations in green technology are strategies for managing environmental impacts. Using regression analysis, this study analyzed secondary data from 55 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The quantitative data that has been collected is processed and analyzed using the Statistical Package for the Social Sciences (SPSS) software. Multiple linear regression analysis models and Moderated Regression Analysis (MRA) are used to examine the relationship between independent variables (green accounting, ISO 14001, and green technology innovation) and dependent variables (financial performance), as well as the role of moderating variables (company size). The study's results indicate that green accounting and ISO 14001 have a positive impact on financial performance. Green technology innovation does not affect financial performance. Company size moderates the relationship between green accounting and ISO 14001 on financial performance, but does not moderate the effect of green technology innovation.
Agile Leadership and Digital Mindset: Their Impact on Employee Performance through Employee Engagement David, David; Lahindah , Laura
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2516

Abstract

Digital transformation has fundamentally altered the paradigm of modern leadership, demanding adaptive leadership strategies that are responsive to technological and innovation dynamics. This study explores how leadership transformation in the digital era can drive an innovation culture and sustainably enhance organizational performance. Utilizing a comprehensive literature review approach, this study analyzes the evolution of leadership styles from traditional models to digital leadership, which integrates technology, virtual collaboration, and data-driven decision-making. The main findings indicate that effective digital leadership is characterized by technological adaptability, digital emotional intelligence, and competence in facilitating collaborative innovation. The integration of transformational leadership and digital competencies has been shown to significantly improve innovation capability, employee engagement, and organizational performance. This study also identifies challenges in implementation, such as the digital divide, resistance to change, and the need for digital skill development. A hybrid leadership model that combines a human-centric approach with technology-enabled processes demonstrates the highest effectiveness in creating sustainable competitive advantage. Practical implications include the importance of systematic leadership development, a digital transformation roadmap, and culture change management to optimize organizational performance in the digital age. This study contributes theoretically to the development of a digital leadership framework and provides practical guidelines for organizations undergoing digital transformation.
Factors Influencing Maize Farmers' Skills on the Success of Maize Farmers in Deli Serdang District Rizki Hambali Hsb; Zainarti; Nursantri Yanti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2524

Abstract

This study examines the factors that influence the success of maize farmers in Deli Serdang District with a focus on skills, knowledge, and attitudes/actions. The research was conducted in three villages, namely Suka Maju Village, Sampu Cipta Village, and Gunung Tinggi Village. The sampling method used was simple random sampling with a purposive approach. 69 respondents were selected based on the stratified random sampling formula. Data analysis used multiple linear regression with the help of SPSS software. The results showed that the Knowledge variable (X1) had a significant effect on the success of maize farmers, while the Attitude/Action variable (X2) did not show a significant effect. Furthermore, the results of the F test showed that together the two variables did not have a statistically significant effect on the success of farmers.
Pesantren-Based Economic Empowerment Model in Realizing Economic Independence Nursani Alvia Siregar; Mustapa Khamal Rokan; Waizul Qarny
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2525

Abstract

The pesantren economy is an economic concept in which pesantren will manage and develop businesses with various innovations, which can be profitable for pesantren and generally very beneficial for the community in realizing economic independence. The purpose of this research is to find out the pesantren-based economic empowerment model implemented at the Modren Al-Hasimiyah Darul Ulum PEMADU Islamic Boarding School and also to find out what challenges Pemadu Islamic Boarding School will face in empowering the pesantren economy in realizing economic independence. This type of research uses descriptive qualitative methods with a case study strategy. The data collection techniques used in this research are interviews, observation, and documentation. The results of this study indicate that Pondok Pesantren Modren Al- Hasimiyah Darul Ulum PEMADU applies a pesantren-based economic empowerment model that has a significant effect on the economic independence of pesantren, and religious development. So that from various units or activities carried out by the pesantren, it has indirectly provided education and teaching to the community inside and outside the pesantren.
Organizational Culture and Transformational Leadership on Employee Performance: the Mediating Role of Afective Commitment Wibowo , Wibowo; Suhana , Suhana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2529

Abstract

Abstract This study examines the effect of organizational culture and transformational leadership on employee performance. This study also examines the mediating role of affective commitment on the influence of the above variables. The research was conducted on 150 employees of BLUD Batang Hospital in Batang, Central Java. This research is a quantitative study by distributing questionnaires and using a Likert scale as a measuring tool. This research analysis tool is Structural Equation Modeling (SEM) AMOS . The findings of this study indicate that organizational culture has a significant positive effect on affective commitment, transformational leadership has a significant positive effect on affective commitment, organizational culture has a significant positive effect on employee performance. Other findings are transformational leadership has no significant effect on employee performance, affective commitment is proven to have a significant positive effect on employee performance. Affective commitment is proven to mediate the influence of organizational culture and transformational leadership on employee performance. This research has theoretical and practical implications.
The Effect of Principal Leadership, Financing, and Community Participation on the Effectiveness of Facilities and Infrastructure Management at Al-Khoir Islamic Boarding School Denny Fitriani Hasibuan; Muhammad Fadhli
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2531

Abstract

This study contains three objectives, including knowing the effect of principal leadership, financing, and community participation on the effectiveness of facilities and infrastructure management. This research method is quantitative. On the other hand, the use of sampling techniques is the Krinj and Morgan table of 45 respondents at Al-Khoir Islamic Boarding School. The data collection technique is a questionnaire. The results of the study interpreted that the principal's leadership variable had an influence (rho_a) of 0.622. Data analysis techniques using SmartPLS. While financing has an influence (rho_a) of 0.962. And community participation has an influence (rho_a) of 0.870 on the effectiveness of facilities and infrastructure management. Financing is the most dominant factor in this study. This implies that the success of facilities and infrastructure management in schools is highly dependent on how effectively funds are managed, allocated, and utilized to support operational activities and the development of educational facilities.

Page 10 of 34 | Total Record : 340

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