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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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Recruitment and Retention Challenges Weavers of Bali Endek Weaving Industry Ganaki Pusparani, Luh Made Diah; Gede Sri Darma
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.v5i1.2616

Abstract

This study aims to analyze the challenges of recruitment and retention of weavers in the Balinese endek weaving industry using the Analytic Hierarchy Process (AHP) method. Endek as one of Bali's cultural heritages has high aesthetic, historical, and economic value, but its sustainability faces serious challenges due to the regeneration crisis and the low attractiveness of the weaving profession. This study involved six main criteria, namely: work environment, stability, salary, compensation, career development, and involvement. The AHP results show that the work environment has the highest weight (0.188), followed by work stability (0.148), and compensation (0.225) which, although high in weight, are not consistent in perception. These findings indicate that the main challenges in retention lie in the structural aspects and work welfare, while challenges in recruitment are closely related to the low interest of the younger generation and the lack of career development. Based on these findings, a strategy for strengthening recruitment is formulated through cultural campaigns, regenerative training, and educational collaboration, as well as a strategy for increasing retention through improving the work environment, guaranteeing stability, and productivity-based incentives. This study suggests strengthening the endek weaving industry ecosystem sustainably through a pentahelix approach involving the government, academics, communities, business actors, and the media.
Financial Inclusion Based on Fintech Lending (Peer to Peer Lending) in Indonesia Pradana, Hasta Dwi; Hermajiwandini, Chandra Murti Dewi Widowati; Rahmawati, Dwi
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.v5i1.2617

Abstract

This study aims to analyze the effect of fintech lending on the level of financial inclusion in Indonesia, considering the moderating roles of financial literacy and the Information and Communication Technology Development Index (IPTI). The research applies a mixed methods approach using a convergent parallel design. Quantitative analysis was conducted using panel regression data from 34 provinces in Indonesia for the period 2019-2022, while qualitative data were obtained through in-depth interviews with fintech lending users in two cities. The findings reveal that fintech lending significantly improves financial inclusion. However, financial literacy has a negative moderating effect on the relationship, suggesting that increased literacy may lead to more selective behavior in adopting fintech services. These findings highlight the importance of incorporating financial literacy and ICT infrastructure considerations into fintech policies to optimize its role in expanding financial inclusion.
Examining Quality of Work Life Factors That Drive Employee Performance Private Hospitals In Bali Province Noviyanti, Ni Made Dian; Desak Made Febri Purnama Sari
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.v5i1.2619

Abstract

This study aims to identify factors of Quality of Work Life (QWL) that drive employee performance in private hospitals in Bali Province. The background of this study is based on the high demands of the community for the quality of health services and complaints that still often arise regarding services in private hospitals. This study adopts a quantitative approach with factor analysis and hypothesis testing methods. The nine QWL components analyzed include employee involvement, compensation, job security, work environment safety, pride in the institution, career development, facilities, problem solving, and communication. The results of the study indicate that several QWL factors have a significant influence on improving employee performance, both medical and non-medical personnel. These findings provide practical implications for hospital management in designing strategies to improve work welfare in order to improve patient performance and satisfaction. This study also provides theoretical contributions by enriching the study of the relationship between QWL and performance in the context of private health services in tourist destinations.
The Effect Of Internal Audit And The Effectiveness Of Internal Control On The Ability To Detect Fraud Yuliana, Khrisna Anggun; Badren, Yuliana
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2622

Abstract

Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.
Carbon Management Accounting, Green Intellectual Capital, Carbon Tax Policy Initiative And Firms Market Performance In Mining Companies Indonesia Suswandoyo, M.Imam
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2625

Abstract

This study aims to investigate carbon management accounting (CMA) and Green intellectual capital (GIC) on Carbon Tax Policy Initiatives and Firms Market Performance (FMP) This study uses a population of mining sector companies on the Indonesia Stock Exchange from 2021-2023. The purposive sampling method with a sample size of 15 companies. Analysis tools using Eviews 13 and panel data regression. The results showed that CMA and GIC had a positive effect on CTPI, but CMA and CTPI had no positive effect on FMP. When conducting research, there are limitations in terms of measuring CMA and GIC which depend on annual and ongoing reports with a certain level of subjectivity. This study does not use moderation and mediation variables so that the driving factors and direct and indirect relationships are unknown; and the object of this research focuses on mining listed on the IDX 2021-2023 This research is expected to make a positive contribution to the development of stakeholder theory and new insights about sustainability, especially CMA and GIC, in designing CTPI which affects FMP in the context of mining companies in developing countries Indonesia amid the pressure of global warming.
Analysis of the Effectiveness of Regional Inspectorates in Performing Oversight Functions: A Focus on Responsiveness and Accountability Kurniawan, Kurniawan; juminarni, Aryuni; Salida, Amrizal; Haeril, Haeril; Fadlina, Fadlina
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2626

Abstract

This study aims to analyze the effectiveness of the 1focusing on aspects of responsiveness and accountability. This research employs a descriptive qualitative method with a case study approach. The study population includes all employees of the Inspectorate and Regional Government Organizations (OPD) in Sidenreng Rappang Regency, with the sample selected using purposive sampling techniques. The findings indicate that the effectiveness of the Sidenreng Rappang Inspectorate's oversight has been well-executed, demonstrated through indicators of responsiveness such as the ability to respond to the public, speed, accuracy, timeliness in service, and complaint handling. The accountability aspect is also proven effective based on the Government Agency Performance Report (LKjIP), which serves as a reference in achieving the Inspectorate's vision and mission, as well as the preparation of performance-based accountability reports. However, the study also identified several challenges, including limited human resources and the lack of public dissemination of oversight documents. These results explain that the Sidenreng Rappang Regency Inspectorate is effective in its role as an internal supervisor, transitioning from its initial function as a watchdog to now functioning as a mentor, consultant, early warning system, and quality assurance. However, continuous efforts are needed to enhance capacity and oversight effectiveness to support better governance.
The Role of Financial Literacy in Mediating the Effect of Kaizen Concept Implementation on Production Cost Control among Food and Beverage MSMEs in Pangkajenne City Salida , Amrizal; Fadlina, Fadlina; Kurniawan, Kurniawan; Haeril, Haeril; Suriadi, Suriadi
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2627

Abstract

This study aims to examine the effect of Kaizen concept implementation on production cost control among micro, small, and medium-sized enterprises (MSMEs) in the food and beverage sector in Pangkajenne City, and to investigate the mediating role of financial literacy. One of the persistent issues faced by MSMEs is weak cost control due to inadequate cost recording and management practices. The Kaizen approach, which emphasizes continuous and incremental improvement, is expected to enhance cost efficiency. However, its effectiveness is believed to be maximized when supported by sufficient financial literacy. A descriptive quantitative method was employed, and data were analyzed using Partial Least Squares (PLS). Data were collected through questionnaires distributed to 97 food and beverage MSME owners operating container-based outlets in Pangkajenne. The results reveal that: (1) Kaizen implementation has a positive and significant effect on production cost control; (2) financial literacy also has a positive and significant effect on production cost control; and (3) financial literacy significantly mediates the relationship between Kaizen implementation and production cost control. These findings suggest that achieving optimal cost efficiency requires not only consistent application of Kaizen practices but also strengthening financial literacy among MSME actors.
The Impact of Adaptive Leadership on Medical Team Performance in Emergency Units Yuliaty, Farida; Amalia, Nafrah
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.v5i1.2639

Abstract

This study investigates the influence of adaptive leadership style on the effectiveness of medical teams in emergency situations within the Emergency Unit. Employing a qualitative case study approach, the findings reveal that adaptive leadership positively contributes to team performance during critical incidents. Key characteristics of adaptive leaders—such as strategic thinking, empathetic engagement, and self-corrective learning—enhance nurse performance and overall team responsiveness. The study offers valuable insights for leadership development strategies in emergency healthcare settings.
Analysis of Banking Strategy in Sharia MSME Financing to Improve Bank Health (Case Study of Bank BJB Medan) Mahvi, Muhammad Rizky; Syarvina, Wahyu; Harahap, Rahmat Daim
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.v5i1.2642

Abstract

This study analyzes the financing strategy of sharia Micro, Small, and Medium Enterprises (MSMEs) implemented by Bank BJB Medan in order to improve the health of the bank. MSMEs have a crucial role in the Indonesian economy, but access to sharia financing is still limited. Bank BJB Medan uses various sharia-based financing schemes, such as musyarakah and mudharabah, to support the growth of MSMEs without an interest system. The research method used is a qualitative approach with interviews, observation, and data analysis techniques. The results of the study show that the sharia MSME financing strategy implemented by Bank BJB Medan is able to reduce financial inclusion, with a Non-Performing Financing (NPF) ratio above 5%. Challenges such as the low understanding of MSME actors towards sharia financing, competition with conventional banks, and the need for investment in digital infrastructure are still obstacles that need to be overcome. Therefore, further innovation is needed in product development, financial education, and digital system optimization so that sharia financing is more inclusive and sustainable .
Analysis of the Implementation of Good Corporate Governance Principles in Risk Management at Islamic Bank PT. BPRS Puduarta Insani Della, Della Alvionita; Nasution, Juliana; Yanti, Nursantri
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.v5i1.2644

Abstract

This study uses a qualitative approach with data collection methods, namely observation, interviews and documentation. The analysis process in this study is data reduction, description, drawing conclusions and finally checking the validity of the data. Based on the results of the research and analysis conducted by the author, it can be concluded that the implementation of good corporate governance (GCG principles) in the management of financing risks at BPRS Puduarta Insani has been implemented well. There are five aspects of the principles of Good Corporate Governance (GCG) that have been implemented well, namely transparency, accountability, responsibility, independence, and fairness. The implementation of GCG in managing risk management at PT. BPRS Puduarta Insani shows that the company has implemented these principles well. This bank has also developed a risk management strategy to manage its operational activities effectively and maintain optimal performance. However, BPRS Puduarta Insani is currently facing challenges, such as customers who experience delays in paying bills, or what is often referred to as bad debt.

Page 12 of 34 | Total Record : 340

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