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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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Strategy for Determining Priority of Production Material Inventory with AHP Topsis and Monte Carlo Integration in Metal Stamping Industry Novitasari, Ayu; Ishak, Dendi P.
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.v5i1.2537

Abstract

Optimal inventory management is key to the smooth production process in the manufacturing industry. Overstock and material shortages are challenges caused by fluctuations in demand and the types of materials with different characteristics. This research aims to develop a strategy for prioritizing material inventory that requires special attention compared to other inventories using AHP TOPSIS method, as well as to ensure the optimal inventory amount so that the material reorder process can be carried out accurately and efficiently using the monte carlo simulation method. The strategy used in determining the priority of reordering production materials is to establish a priority order of materials based on the level of importance. Material coil ranks first with the highest value of 0.530, followed by sheet metal, supported inv, chemical, shaft, and packaging material. Next, to determine the reorder quantity of coils using monte carlo simulation for three scenarios during the period from January to March 2025. The prediction results indicate that scenario 2 has an accuracy rate of 92%, so it is selected as the reference. The amount of coil material orders based on scenario 2 is 605,433 KGM for January, 676,097 KGM for February, and 549,784 KGM for March.
Critical Review of Spaylater Practices of LPI Educators. Darul Ulum Banyuanyar Putri Maqasid Dain Jasser Auda Perspective Rohmatun Shomad; Salma Mansur
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.v5i1.2543

Abstract

Along with the rapid development of the times, buying and selling practices are increasingly easy to do through fintech (Financial Technology) in the form of shopee. Shopee is an application that serves buying and selling and also accounts payable online. Debt and credit services using Shopee in the form of Shopee payLater (SpayLater) or pay at a later date which is currently in great demand by all groups including educators because it can help buy the desired item at any time without thinking about financial conditions. This study aims to analyze the practice of debt carried out by LPI teachers. Darul Ulum Banyuanyar daughters on the Shopee application through SpayLater in terms of maqasid shari'ah thought of Jasser Auda. This research uses field research with a comparative descriptive approach to maqasid shari'ah Jasser Auda. The research results that, First, Maqashid dain in QS. Al-Baqarah: 282 maqashid syaria'ah Jasser Auda's perspective gave birth to the concept of recording (faktubuu) and testimony (fasytasyhiduu), Second, Spaylater Practices Among LPI Educators. Darul Ulum Banyuanyar Putri Based on Maqashid Dain Jasser Auda uses 6 system features, namely: cognitive nature, wholeness, openness, interrelated hierarchy, multidimensionality, and purposefulness, as well as the maintenance of human rights (hifdz al-huquq al-insan), maintenance of human dignity (hifdz al-'ird), and maintenance of property (hifdz al-mal).
Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership Rodiyah, Ainur; Sriyono, Sriyono; Hermawan, Sigit
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.v5i1.2548

Abstract

The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.
Supply Chain Management (SCM) Analysis in the Distribution Flow of 3 Kg LPG Gas at UD. Fitri Depot in Karo Regency Nikira, Nikira; Rahmani, Nur Ahmadi Bi; Lubis, Fauzi Arif
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.v5i1.2552

Abstract

The purpose of this study is to investigate the stages of the supply chain process involved in distributing 3 kg LPG gas at the UD distribution center in Karo Regency, as well as to identify the causes of delays in delivery and reductions in the quantity of goods requested by retailers at the distribution center. Fitri in Karo Regency, as well as to identify the causes of delivery delays and reductions in the quantity of goods requested by retailers at the distribution center. The method used in this study is a qualitative survey analysis, conducted through Lean Search, based on direct observation at the LPG gas distribution center. Data collection techniques included observation, interviews, and documentation conducted directly at the gas distribution center. The results of the study indicate that the 3 kg LPG gas distribution center is located at UD. Fitri in Karo Regency has three supply chain flows: product flow, information flow, and financial flow. Delays in the delivery of goods from the distribution center to retailers are caused by transportation limitations of the distribution center, which cannot transport large quantities of LPG gas to multiple retailers at once, as well as transportation issues such as flat tires and the distance between the distribution center and retailers, and unexpected road conditions that occasionally cause traffic congestion, leading to delays in goods delivery. Additionally, discrepancies between the quantities ordered by retailers and those delivered by the distribution center are caused by the limited supply available at the distribution center, which must allocate the available LPG gas among multiple retailers. Based on the analysis conducted by the author, the LPG distribution center UD. Fitri should establish and implement a scheduling system for retailers by dividing days and times for placing LPG gas orders. Additionally, the distribution center should consider the distance traveled for deliveries to retailers to minimize the risk of delivery delays. It should also calculate distribution costs for deliveries to retailers by avoiding and reducing excessively long distances, thereby saving on distribution costs in the event of fuel price increases while maintaining an efficient distribution process.
Analysis of the Consumptive Behavior of Generation Z in Surabaya Moderated by Self Control Rachmasari, Shanti Septiana; Wikartika, Ira
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.v5i1.2557

Abstract

This study aims to examine the effect of a cashless society, social environment, and cognitive dissonance on the consumptive behavior of Generation Z in Surabaya, with self-control as a moderating variable. A quantitative method is employed in this study, involving 100 respondents as the sample. The analytical method applied is PLS-SEM, facilitated by the SmartPLS 4.0 software. The findings indicate that the cashless society, social environment, and cognitive dissonance have an impact on consumptive behavior. Self-control is found to moderate the relationship between the cashless society and cognitive dissonance with the consumptive behavior of Generation Z in Surabaya. However, self control cannot moderate the influence of the social environment on the consumptive behavior of generation Z in Surabaya. These results show that cognitive dissonance experienced by a person can strengthen consumptive behavior as a form of coping mechanism to reduce perceived discomfort. In addition, the results also reveal that the social environment is a dominant factor in encouraging the consumptive behavior of generation Z in Surabaya, even individuals with self control.
The Influence of Knowledge Management and Competence on Innovation Performance of Village-Owned Enterprises Mediated by Motivation Waris, Waris
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.v5i1.2590

Abstract

This study aims to analyse the impact of knowledge management and competence on innovation performance in Village-Owned Enterprises (BUMDesa), with motivation as a mediating variable. Using a quantitative approach, data were collected from 125 respondents through questionnaires and analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). This study contributes original insights by presenting a comprehensive analysis of the relationship between knowledge management, competence, and innovation performance in the context of BUMDesa, particularly through the role of motivation as a mediating variable that has been rarely explored. The results indicate that knowledge management has a positive and significant impact on innovation performance; however, this impact is not mediated by motivation. Meanwhile, competence was found to have a direct positive influence on innovation performance and also influences it indirectly through increased motivation. Thus, improving individual competence not only has a direct impact on innovation but also enhances motivation, which ultimately supports innovation performance. This study concludes that knowledge management will be more effective if directly focused on improving innovation performance, while competency development can be used as a strategy to enhance motivation and promote sustainable innovation in the BUMDesa environment.
Analysis Of The Influence Of Transactional And Transformational Leadership On Organizational Effectiveness Mediated By Organizational Culture Mujiatun, Mujiatun; Hadi, Syamsul; Lukitaningsih, Ambar
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.v5i1.2591

Abstract

This study explores the influence of transactional and transformational leadership on organizational effectiveness, with organizational culture serving as a mediating variable, aiming to examine how leadership styles shape culture and subsequently impact effectiveness, particularly within public sector institutions. It offers a novel contribution by emphasizing the mediating role of organizational culture in the relationship between leadership styles and organizational effectiveness—an area that has been inconsistently addressed in previous research. By focusing on a governmental office (Office X), the study provides contextual insights into leadership dynamics in public administration. The findings reveal that transactional leadership has a positive and significant effect on organizational culture, which in turn enhances organizational effectiveness. In contrast, transformational leadership, while positively correlated with organizational effectiveness, does not significantly influence organizational culture directly. Furthermore, organizational culture significantly mediates the relationship between transactional leadership and organizational effectiveness, but this mediating role is not supported in the case of transformational leadership. The study concludes that transactional leadership is more effective within established organizational cultures, whereas transformational leadership is better suited to innovative and collaborative environments. Thus, organizational culture is crucial in enhancing leadership effectiveness, and future research should consider additional mediating factors such as employee motivation and job satisfaction.
Work Life Balance and Organizational Commitment on Lecturer Productivity: The Mediating Role of Job Satisfaction at STIE Bina Karya Sari , Dian Purnama; Lestari, Sri Inda; Cen, Cia Cai; Nursaimatussaddiya , Nursaimatussaddiya
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.v5i1.2593

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh work-life balance terhadap kepuasan kerja, produktivitas, dan komitmen organisasi pada kalangan dosen. Melalui pendekatan kuantitatif dan pengolahan data statistik, diperoleh hasil bahwa work-life balance berpengaruh positif dan signifikan terhadap ketiga variabel tersebut. Nilai koefisien regresi masing-masing menunjukkan kekuatan hubungan yang konsisten, dengan P value < 0,05 dan T-statistik yang melampaui nilai kritis T-tabel. Temuan ini menunjukkan bahwa semakin tinggi tingkat keseimbangan antara pekerjaan dan kehidupan pribadi yang dirasakan oleh dosen, maka semakin tinggi pula tingkat kepuasan kerja, produktivitas, dan komitmen mereka terhadap institusi. Hasil ini memberikan implikasi penting bagi lembaga pendidikan tinggi untuk mengembangkan kebijakan dan lingkungan kerja yang mendukung work-life balance sebagai bagian dari strategi peningkatan kinerja akademik secara berkelanjutan.
The Impact Of Work Shifts, Organizational Culture, And Workload On The Performance Of Contract Nurses At Bhayangkara Tebing Tinggi Hospital Gultom, Richad; Wahyu Ginanjar; Aisyah Siregar; Rapat Piter Sony Hutauruk
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.v5i1.2610

Abstract

The purpose of this study was to determine the effect of work shifts , organizational culture and workload on the performance of nurses at Bhayangkara Tebing Tinggi Hospital. The sample in this study was nurses at Bhayangkara Tebing Tinggi Hospital. The sampling technique used was the Non Probability Sampling technique using the Slovin formula totaling 54 people. The data collection technique in this study used a questionnaire and literature study. The data analysis technique in this study used the classical assumption test, multiple linear regression test, hypothesis test and statistical test using the SPSS version 25 application. Based on the results of the study and discussion in this study, it is known that the variables of work shifts , organizational culture and workload have an effect on the nurse performance variable.
Stimulus-Organism-Response Framework in Action: Exploring the Impact of Shopee's AR Features on Prosumer Behaviour in Beauty Products Kholifah, Kholifah
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.v5i1.2613

Abstract

This study aims to analyse the influence of Augmented Reality (AR) technology in the Shopee e-commerce platform, specifically the BeautyCam feature, on consumer behaviour in the beauty product sector. Using the Stimulus-Organism-Response (SOR) model, this study examines how AR technology as an external stimulus affects consumer perceptions and emotions, which in turn impact purchasing decisions and prosumer engagement. The main focus is on the consumer experience in selecting products such as lipstick, foundation, and skincare without physically trying them, as well as the role of AR in enhancing trust and personalisation in shopping. Respondents consist of active Shopee users who have used the AR feature and contributed to reviews or content related to beauty products. The research was conducted through an online questionnaire combining qualitative and quantitative data. The expected results include identifying the positive influence of AR on self-confidence, consumer satisfaction, prosumer engagement, and consumer loyalty. These findings are expected to provide strategic recommendations for Shopee and other e-commerce platforms in optimising the use of AR technology to enhance shopping experiences and the effectiveness of beauty product marketing.Top of Form

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