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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 Student Interest in Stock Investment in the Banking Sector: A Case Study at KSPMS Golden UIN Sumatera Utara Hani, Hani Widari; Daulay, Aqwa Naser; Rahmani, Nur Ahmadi Bi
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.v5i1.2645

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and minimum capital on students’ interest in investing in banking sector stocks. The research subjects are students and members of the Sharia Capital Market Study Group (KSPMS) Golden at the State Islamic University of North Sumatra. The research employed a quantitative associative approach with purposive sampling technique, involving 100 respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that financial literacy and minimum capital have a positive and significant effect on students' investment interest. In contrast, risk perception does not significantly affect investment interest. These findings indicate that increasing financial understanding and providing affordable capital can encourage more active student participation in stock investment, particularly in the banking sector. Therefore, the role of communities like KSPMS is crucial in educating and guiding students to become more knowledgeable and confident investors.
Analysis Of The Impact Of Esg (Environmental, Social, Governance) On Company Financial Performance In Indonesia Post-Green Taxonomy Implementation Antoni, Antoni
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.v4i2.2655

Abstract

This study aims to analyze the impact of ESG (Environmental, Social, and Governance) dimensions on the financial performance of companies in Indonesia following the implementation of the Green Taxonomy by the Financial Services Authority (OJK). ESG is an important indicator in assessing the sustainability and responsibility of a company, while financial performance is measured using indicators such as Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. The approach used is explanatory quantitative with secondary data obtained from sustainability reports and annual financial statements of non-financial public companies listed on the Indonesia Stock Exchange (IDX) during the post-implementation period of the Green Taxonomy. The analysis technique used is panel data regression with Fixed Effect or Random Effect models, accompanied by classical assumption tests and significance tests. The research results show that the three aspects of ESG simultaneously and partially have a significant impact on the company's financial performance. These findings reinforce the importance of adopting ESG as part of long-term business strategies and demonstrate the strategic role of the Green Taxonomy in promoting sustainability integration in Indonesia's corporate sector.
The Role of Professionalism as a Mediator of the Influence of Emotional Intelligence and Perceived Organizational Support on Employee Performance Lara, Lara; Lianto, Lianto; Ginting, Sunardi
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.v5i1.2656

Abstract

This study aims to explore and confirm the role of professionalism as a mediator of the influence of emotional intelligence and perceived organizational support on employee performance at the Human Resources Development and Personnel Agency in Landak Regency. The research method used in this study is the associative research method. The sampling technique used was saturated sampling involving 62 respondents. The data collection technique employed a questionnaire. The data collected were processed using SEM (Structural Equation Modeling) with WarpPLS 7.0 software. This study found that emotional intelligence did not have a significant effect on employee performance, perceived organizational support had a significant effect on employee performance, emotional intelligence had a significant effect on professionalism, organizational support had a significant effect on professionalism, and professionalism had a significant effect on mediating the relationship between emotional intelligence and perceived organizational support on employee performance
Impact of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage: Survey of Beverage MSMEs in Sukabumi City) Noval, Muhammad; Danial, R. Deni Muhammad; Saori, Sopyan
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.v5i2.2660

Abstract

This study aims to determine the influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage in beverage MSMEs in Sukabumi City. The respondents in this study were 100 beverage MSMEs in Sukabumi City. This research employed a quantitative method with a descriptive and associative approach. The statistical tests used in this study included simultaneous testing (F-test) and partial testing (t-test). The results of the study indicate that there is a positive and significant simultaneous influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage, as evidenced by the F-count value of 13,416 > F-table 3,096. Partially, Digital Transformation does not have a significant positive effect on Competitive Advantage, as shown by the t-count value of 1.152 with a significant value of 0.252 > 0.05. Meanwhile, Differentiation Strategy has a positive and significant effect on Competitive Advantage, which is proven by the t-count value of 4.312 with a significance value of 0.000 < 0.05. Furthermore, Innovation Capability also has a positive and significant effect on Competitive Advantage, with a t-count value of 2.891 and a significance value of 0.005 < 0.05.
The The Role Of Digital Marketing Capabilities And Service Innovation On Marketing Performance Through Customer Relationship Quality (An Empirical Study of Food and Beverage MSMEs in Pontianak) Huang, Karnitasari; Heng, Lie; Stivenes, Stivenes
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.v5i1.2661

Abstract

This study aims to examine the role of digital marketing capabilities and service innovation on marketing performance, with customer relationship quality as a mediating variable, in Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Pontianak City. A descriptive quantitative method was employed, with data collected through questionnaires distributed to business owners who actively use social media accounts. The data were analyzed using Structural Equation Modeling (SEM) with the AMOS software to assess the relationships among the variables. The results indicate that digital marketing capabilities do not have a significant direct effect on marketing performance. In contrast, service innovation and customer relationship quality have a significant direct influence on marketing performance. As a mediator, customer relationship quality plays a critical role in the relationship between service innovation and marketing performance but does not mediate the relationship between digital marketing capabilities and marketing performance. It is recommended that MSMEs enhance their service innovation and consistently maintain the quality of their customer relationships to achieve the desired marketing performance.
The Role of Village Apparatus, Human Resources, and Women's Empowerment in Improving the Living Standards in Tourist Villages of Serdang Bedagai Regency Sinaga, Eryolen Ratno; Fahrizal Perangin Angin; Mangasi Sinurat; Fitrianingsih
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.v5i1.2662

Abstract

The purpose of this study was to see how the active role of village officials, the quality of human resources (HR), and women's empowerment have an impact on improving the standard of living of the tourist village community in Serdang Bedagai Regency. Quantitative methods were used to collect data through questionnaires to 95 respondents. To analyze the data, the PLS-SEM (Partial Least Square Structural Equation Modeling) model was used. The results showed that only the variable of the active role of village officials had a significant impact on improving the standard of living of the community, and the quality of human resources and women's empowerment did not have a significant impact. This research model can explain 94.1% of the variables that affect a better standard of living. The results show that village officials must be actively involved in supporting the growth of tourist villages and community welfare. Recommendations focus on increasing the role of village officials and strategies to improve empowerment and quality of HR.
Analysis of Halal Industry Development in Padangsidimpuan City Guci, Sari Wildani Guci; Chuzaimah Batubara; Juliana Nasution
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.v5i1.2665

Abstract

The halal industry in Padangsidimpuan City has significant potential to develop, especially in the food and beverage sector, along with increasing public awareness of the importance of halal products. This study aims to analyze the dynamics and challenges faced by business actors, especially Micro, Small, and Medium Enterprises (MSMEs), in developing the halal industry. Through a qualitative approach and SWOT analysis, this study identifies the strengths, weaknesses, opportunities, and threats that affect the halal industry in the area. The results of the study indicate that support from the government and related institutions is very important to assist business actors in the halal certification process and increase the competitiveness of halal products in local and international markets. The resulting policy recommendations are expected to encourage the development of a more integrated and sustainable halal industry in Padangsidimpuan City
Factors Affecting Customer Interest in KPR iB Griya Housing Financing at PT Bank Sumut, Sibolga Syariah Branch Mutiara, Mutiara Manalu; Nasution, Yenni Samri Juliati; Syakir, Ahmad
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.v5i1.2669

Abstract

This research is motivated by the lack of customer interest in the iB Griya KPR financing product at PT. Bank Sumut, Sibolga Syariah Branch, where in the last 4 years through a pre-survey there has been no customers in this financing. Therefore, the purpose of this study is to find and analyze the factors that influence customer interest in iB Griya KPR financing. The research method applied is quantitative and the analysis used is multiple linear regression as an analysis tool. The proof of the hypothesis used is through significant testing. The sample of this study uses random sampling, namely by choosing freely among savings customers at PT. Bank SUMUT, Sibolga Syariah Branch from the beginning of 2021-2025. The independent variable in this study is customer interest. While data analysis uses SPSS 20, Classical Assumption Test, Multiple Linear Regression and Hypothesis Testing to test the data statistically. The results of this study indicate that price, promotion and location influence customer interest in iB Griya KPR financing at PT. Bank Sumut, Sibolga Syariah Branch. It can be concluded that efforts to increase consumer interest can be done by paying attention to appropriate pricing strategies, implementing effective promotions, and selecting an ideal location to maximize the attractiveness of the products or services offered, so that it can increase purchasing decisions and consumer loyalty.
Influence of Self Efficacy and Quality of Work Life on Performance with Employee Engagement as a Mediating Variable Amelia Ghita Atmawan; Alimuddin Rizal Rivai
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.v5i1.2670

Abstract

The purpose of this study is to analyze the effect of self-efficacy and quality of work life on employee performance with employee engagement as a mediating variable. This study uses a quantitative approach that emphasizes the analysis of numerical data processed by statistical methods. In this study, the population is employees at the Regional Secretariat of Semarang City, with as many as 165 employees and a sample size of 62 respondents. The primary data collection method used is by distributing questionnaires to respondents. The results of this study indicate that self-efficacy and quality of work life have a significant effect on employee engagement. Other influences on self-efficacy and quality of work-life variables do not affect employee performance; employee engagement has a significant impact on employee performance. In addition, the employee engagement variable can mediate the effect of self-efficacy on employee performance. At the same time, in the influence of a person's job fit and employee performance, employee engagement does not mediate the relationship.
The Influence of Islamic Financial Behavior and Pocket Money on Online Shopping Decisions of Students at the State Islamic University of North Sumatra Nurhabibi, Elsa; Ahmad Syakir; Muhammad Ikhsan Harahap
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.v5i1.2675

Abstract

This study analyzes the influence of Islamic Financial Behavior and pocket money on the online shopping decisions of students at State Islamic University of North Sumatra (UINSU). The rapid development of e-commerce has transformed consumption behavior; however, this phenomenon has also led to a decline in revenue for conventional traders. Students' online shopping decisions are not only influenced by the ease of platforms but also by individual financial behavior and financial capacity. Islamic Financial Behavior, based on sharia principles (avoiding wastefulness and prioritizing needs), and pocket money as the main determinant of students' purchasing power, are suspected to play a significant role. This associative quantitative research involved 100 UINSU student respondents selected using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression (IBM SPSS Statistics 25). The t-test results indicate that Islamic Financial Behavior (t=4.279; p=0.000) and pocket money (t=9.306; p=0.000) individually have a significant effect on online shopping decisions. The F-test (simultaneous) confirms that both variables collectively have a significant effect (F=85.903; p=0.000). The coefficient of determination (R-square) of 0.639 (63.9%) shows the contribution of both variables in explaining online shopping decisions, while the remaining 36.1% is explained by other factors. These findings underscore the importance of Islamic financial principles and money management in shaping prudent online shopping decisions among Muslim students.

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