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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 Capital, Risk Knowledge, Digital Literacy, Sharia Financial Literacy on Entrepreneurial Interest in Uin North Sumatra Students Syafriani, Annisa; Sri Ramadhani; Qarni, Waizul
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.v5i1.2676

Abstract

This study aims to determine and analyze capital, risk knowledge, digital literacy, and Islamic financial literacy, on entrepreneurial interest in UIN North Sumatra students. This research approach uses quantitative research. The data used in this study are primary data obtained from questionnaires. While the data analysis method in this study uses multiple linear regression using SPSS software version 25. The sample of this study were students from all Departments of the 2021 Class of the State Islamic University of North Sumatra (UINSU) totaling 100 respondents. The results of the study showed that the influence of the capital variable (X1) had a positive and significant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test that the probability sig value for the influence of X1 on Y was 0.000 < 0.05 and t count 5.936 < t table 1.960. The influence of the risk knowledge variable (X2) does not have a positive and insignificant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X2 on Y of 0.315 > 0.05 and t count 1.011 < t table 1.960. The influence of the digital literacy variable (X3) has a positive and significant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X3 on Y of 0.003 < 0.05 and t count 3.011 > t table 1.960. The influence of the Islamic financial literacy variable (X4) does not have a positive and insignificant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X4 on Y of 0.098 > 0.05 and t count 1.670 < t table 1.960. While simultaneously the influence of capital (X1), risk knowledge (X2), digital literacy (X3), and Islamic financial literacy (X4) on entrepreneurial interest (Y) in UIN North Sumatra students has a significant effect together on the entrepreneurial interest (Y) of UIN North Sumatra students with an F count value of 13,436 > F table 3.25. while the significance value of the probability F count is 0.000 < 0.05.
Analysis of the Impact of Rights Issue Announcements on the Stock Returns of Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Pujiyasari, Winda; Sudarwadi, Hustianto; Simanjuntak, Verawati
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.v5i1.2683

Abstract

This study aims to determine whether there is a difference in the average stock return before and after the announcement of a rights issue in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The primary focus of this study is to examine the market reaction to corporate information in the form of new share issuance through the rights issue mechanism, as well as to assess the extent to which this event affects investors' perceptions of the company's performance. This study employs a quantitative approach, utilizing a parametric Paired Sample T-Test to examine the difference in average stock returns before and after the announcement of a rights issue. The research sample consists of 42 companies that conducted a rights issue during the 2020–2023 period. The observation period used was five days before and five days after the announcement of the rights issue. The results indicate a difference in average stock returns before and after the announcement of the rights issue; however, this difference is not statistically significant. This finding suggests that the market does not respond substantially to the announcement of a rights issue, indicating that a rights issue does not provide a strong signal to investors. This contradicts the prediction of signal theory, which expects a positive reaction from investors to corporate information. This study has implications for investors to be more cautious in evaluating corporate information, and for companies to enhance transparency and communicate the objectives of the rights issue strategically to form positive market perceptions.
Last Mile Delivery: Research Trends Using Bibliometric Analysis Purba, Heddry; Hutabarat, Francis
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.v5i1.2689

Abstract

This study aims to explore and analyze research trends in the field of Last Mile Delivery (LMD) by systematically mapping the direction of scientific studies over the past twelve years. This study also aims to identify future research agendas in the field of LMD based on topic trends and geographical distribution. A bibliometric approach was used to review academic literature sourced from Google Scholar and Scopus during the period 2013–2024. The analysis techniques employed included citation analysis, co-citation analysis, and keyword co-occurrence using VOSviewer software. This study analyzed publication data by time and geographical region, and examined the interrelationships among authors, institutions, and countries. The results show fluctuations in the number of publications each year, with a peak in 2019. A total of 186 documents were found, involving 494 authors from 9 countries, with the United Kingdom and the United States being the most prominent. In the last four years, publication trends have shown a significant decline. Theme cluster visualization reveals a diverse range of topics, including sustainability, technological innovation, consumer behavior, and urban distribution systems. This study provides theoretical contributions to understanding the scientific landscape of LMD and serves as a practical reference for policymakers and logistics practitioners in developing more adaptive and efficient final-mile delivery strategies. Further research is proposed to expand the scope of local and theoretical contexts.
Analysis of the Financial Performance Dynamics of Telecommunications Companies in Indonesia Before, During, and After the Pandemic: Integration of Financial Ratios and Managerial Behavior Theory Malino, Marlina; Syarifuddin, Syarifuddin; Sudarwadi, Dirarini; Numberi, Camelia Lusandri; Sumari, Jenita
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.v5i1.2693

Abstract

This study examines the financial performance of telecommunications companies listed on the Indonesia Stock Exchange from 2018 to 2023, to assess profitability, solvency, liquidity, and activity ratios as key indicators of financial health and strategic adaptation in a turbulent environment. Employing a descriptive quantitative approach, this research analyzes audited annual reports and applies behavior theory to interpret managerial responses to external shocks, particularly during the COVID-19 pandemic. The sample comprises all listed telecommunications firms in Indonesia, with financial ratio analysis conducted for each year to identify performance trends and variations. Results reveal that profitability and solvency ratios generally declined during the pandemic but exhibited signs of moderate recovery afterward. In contrast, liquidity and activity ratios remained below industry benchmarks for many firms. Notably, only a few companies demonstrated consistent improvements across all indicators, underscoring varied adaptive capacity within the sector. The findings highlight the importance of robust financial management and strategic flexibility in withstanding economic disruptions and maintaining competitiveness. This research enhances both academic and practical understanding by illustrating how financial decision-making reflects behavioral adaptation, and recommends that future studies incorporate qualitative variables and broader analytical models to deepen insights into financial resilience in the telecommunications industry.
Influence of Knowledge Sharing, Engagement, and Spirituality on Employee Performance at Kualuh Selatan District Office Munthe, Yusromuin; Nasution, Yenni Samri Juliati; 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.v5i1.2701

Abstract

This study uses a quantitative method with an associative approach to examine the influence of knowledge sharing, employee engagement, and workplace spirituality on employee performance. The research was conducted at the Kualuh Selatan Subdistrict Office, Labuhanbatu Utara Regency, involving 35 respondents. Data were collected through questionnaires that had been tested for validity and reliability. The validity test confirmed that all instrument items were appropriate, and a Cronbach’s Alpha value of 0.708 indicated good internal consistency. Data analysis was carried out using multiple linear regression to determine the partial and simultaneous influence of the three independent variables on employee performance. The findings reveal that knowledge sharing, employee engagement, and workplace spirituality all have a positive and significant effect on performance. Employee engagement was found to have the most dominant influence, followed by knowledge sharing and workplace spirituality. The F-test showed the regression model is simultaneously significant, and the coefficient of determination (R²) value of 0.621 indicates that the model explains 62.1% of the variation in employee performance. These results highlight the importance of enhancing work engagement, knowledge collaboration, and spiritual values to improve performance in public sector organizations.
The Role of Halal Labels in Influencing Brand Image, Product Quality, and Purchase Decisions of Scarlett Whitening Skincare Products Irtikha , Fianti; Nora , Liza
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.v5i1.2705

Abstract

The rapid development of the beauty industry in Indonesia encourages companies to increase competitiveness through effective marketing strategies. This study aims to analyze the effect of brand image and product quality on purchasing decisions for scarlett whitening in the jabodetabek area, as well as the role of the halal label as a moderating variable. The method used is quantitative research with the structural equation modeling partial least square (SEM-PLS) approach using SmartPLS software. Data were obtained through distributing questionnaires to scarlett whitening consumers in Jabodetabek using a Likert scale as a measuring tool. The results showed that brand image and product quality have a positive and significant effect on purchasing decisions. In addition, the halal label is proven to significantly moderate the effect of brand image on purchasing decisions, and the halal label does not significantly affect product quality on purchasing decisions. These findings emphasize the importance of building a strong brand image, maintaining product quality, and paying attention to halal aspects of products to increase consumer loyalty and purchasing decisions, especially among Muslim consumers.
Analysis of Customer Relationship Management , Service Quality and Brand Trust on Congregation Satisfaction : (Survey on Congregations of Pt. Amanah Putra Wisata Tour & Travel Sukabumi) Ermawan, Muhammad Rifa; Sunarya, Erry; Komariah, Kokom
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.v5i2.2707

Abstract

This study aims to analyze the effect of Customer Relationship Management (CRM), service quality, and brand trust on congregation satisfaction of PT Amanah Putra Wisata Tour & Travel Sukabumi. The method used is a quantitative approach with associative research type. A sample of 218 respondents was selected using purposive sampling method. Data analysis techniques include multiple linear regression, T test, F test, and coefficient of determination processed using SPSS 26. The results showed that simultaneously, CRM, service quality, and brand trust had a significant effect on congregation satisfaction. However, partially, only service quality and brand trust are proven to have a positive and significant effect on congregation satisfaction. Although the CRM variable has a positive influence, it is not statistically significant. Brand trust is the most dominant variable in influencing congregation satisfaction. These results indicate that improving service quality and strengthening the brand can be the main strategy in increasing customer satisfaction in the Umrah worship travel service industry.
The Impact of Industry 4.0 Training on Human Resource Management Quality in the Digital Era: The Mediating Role of Job Readiness Azmi, Raisa; Lubis, Fauzi Arif; Nurbaiti, Nurbaiti
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.v5i1.2714

Abstract

Di era digital, perkembangan teknologi menuntut tenaga kerja untuk memiliki keterampilan yang relevan guna meningkatkan efisiensi dan produktivitas dalam organisasi. Tujuan penelitian ini adalah untuk menguji pengaruh Diklat 4.0 terhadap mutu SDM pada staf Balai Penjaminan Mutu Pendidikan (BPMP) Sumatera Utara dengan kesiapan kerja sebagai variabel intervening. Sebanyak 30 responden yang telah bekerja di BPMP Sumatera Utara minimal 2 tahun diikutsertakan dalam penelitian kuantitatif ini dengan menggunakan teknik Structural Equation Model (SEM) berbasis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Diklat 4.0 berpengaruh langsung dan signifikan terhadap mutu SDM, kesiapan kerja berpengaruh positif terhadap mutu SDM, dan Diklat 4.0 berpengaruh positif dan signifikan terhadap kesiapan kerja. Selain itu, kesiapan kerja terbukti sebagai variabel mediasi pada hubungan antara Pelatihan 4.0 dan kualitas MSDM. Penelitian ini menggarisbawahi pentingnya pengembangan keterampilan berbasis teknologi dalam meningkatkan kesiapan kerja dan efektivitas manajemen sumber daya manusia di era digital.
Determinan Indeks Saham Syariah Determinants of the Indonesian Sharia Stock Index Using the Vector Error Correction Model (VECM) Approach Ritonga, Afiq Yasfa Assaumi; Imsar, Imsar; Harahap, Muhammad Ikhsan
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.v5i1.2733

Abstract

Various models of choices that people have to invest their capital in the form of investment, including by investing their capital in the capital market. ISSI is present as one of the stock indicators that displays all sharia stocks on the Indonesia Stock Exchange. The purpose of this study is to see the level of interaction between inflation, exchange rates, BI rates, oil prices, and gold, and how this impacts the Indonesian Sharia Stock Index (ISSI) in the short and long term from 2015 to 2024. This study uses a quantitative approach using the Vector Error Correction Model (VECM) method. The results of the VECM show three long-term variables—inflation, BI rates, and oil prices—and two short-term variables, namely gold prices and exchange rates. The results of the causality test show a two-way relationship between ISSI and the exchange rate. The results of the Variance Decomposition test show that oil prices make the largest contribution, namely 25.6 percent. followed by the exchange rate of 18.3 percent, inflation of 7.1 percent, BI rate of 6.9 percent and gold prices of 0.6 percent to the variation of ISSI. The results of the causality test show that the BI rate significantly affects the gold price, the oil price affects the exchange rate, the ISSI affects the exchange rate, and the exchange rate affects the ISSI. This confirms that the ISSI and the exchange rate have a strong causal relationship.
Analysis of Partnership-Based Cocoa Farming Development in Gunung Maria Village Dongoran, Ranah santri; Muhammad Ikhsan Harahap; Purnama Ramadani Silalahi
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.v5i1.2737

Abstract

This study aims to analyze the development strategy Partnership-based cocoa farming in Gunung Maria Village, North Padang Lawas Regency. Cocoa is a leading sector with a strategic role in supporting the rural economy and significant potential. for both domestic and export markets. The research uses in-depth interview approach, and SWOT analysis (Strengths, Weaknesses, Opportunities, Threats, qualitative descriptive through field observation). The results of the analysis show that Gunung Maria Village has strengths in the form of abundant natural resources, strong partnerships, and farmer skills, as well as Opportunities such as increasing market demand and government support remain challenging. However, major challenges remain in the form of limited capital, access to technology, and road infrastructure. The SWOT mapping results place the village in Quadrant I, which is an aggressive strategy, which recommends leveraging internal strengths to achieve strategic objectives. seize external opportunities. The proposed strategy includes farmer training, product diversification, institutional strengthening, and the use of digital technology and export partnerships. These findings are expected to serve as a strategic reference in designing policies for sustainable agricultural development and improving the welfare of cocoa farmers.

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