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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 Effect of Inflation and Gold Prices on the Performance of Gold Pawn Products at PT Bank Syariah Indonesia Harahap, Febri Khairani; Sugianto; Nur Ahmadi Bi Rahmani
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.v5i1.2738

Abstract

This study aims to explain the effect of inflation and gold prices on the performance of gold pawn products at Bank Syariah Indonesia. The theory used in the research model is the performance theory. The data used in this study are secondary data obtained from the financial statements of Bank Syariah Indonesia, as well as macroeconomic data related to the inflation rate collected from Bank Indonesia and gold prices inputted from Antam via the official website. The results of the study indicate that inflation does not affect the performance of gold pawn products. Gold prices have a significant positive effect on the performance of gold pawn products at Bank Syariah Indonesia. Inflation and gold price data are collected monthly for the period 2021-2024. Furthermore, gold pawn performance data uses gold pawn distribution data (rahn) which is available in quarterly form and then converted into monthly data using the linear interpolation method.
Analysis of Halal Tourism Development at Sipamutung Temple and Its Impact on Community Welfare (Case Study in Padang Lawas Regency) Hasibuan, Ulfa Rahmayani Assyfa; Chuzaimah Batu Bara; Waizul Qarni
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.v5i1.2739

Abstract

This study analyzes the potential for halal tourism development in Sipamutung Temple, Padang Lawas Regency, North Sumatra, and its impact on community welfare. Sipamutung Temple has high historical and cultural value, but it has not been optimally used as a halal tourist destination. The development of halal tourism in this temple has the potential to improve the local economy, create jobs, and reduce poverty. However, there are several challenges such as lack of infrastructure, limited promotion, and lack of halal facilities. This study uses a qualitative method with a SWOT analysis approach to identify strengths, weaknesses, opportunities, and threats in the development of halal tourism in Sipamutung Temple. The results of the study show that effective development strategies include infrastructure improvement, digital promotion, collaboration with third parties, and community empowerment through the creative economy and cultural events. With the support of the government and community participation, Sipamutung Temple has the potential to become a competitive leading halal tourist destination and make a real contribution to the welfare of the surrounding community .  
Knowledge Sharing and Motivation Improve Librarians' Performance? Basalamah , Salim; Mas’ud , Masdar; Sukmawati , Sukmawati
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.v5i1.2759

Abstract

This study explores the influence of knowledge sharing and motivation on the performance of librarians in academic and public library settings. In the digital era, libraries are expected to deliver high-quality and innovative services, which require not only technical competence but also effective collaboration and personal drive. Knowledge sharing enables librarians to exchange expertise, enhance problem-solving abilities, and foster a culture of continuous improvement. Meanwhile, motivation—both intrinsic and extrinsic—plays a crucial role in increasing job satisfaction, commitment, and productivity. Based on a review of relevant literature and theoretical frameworks in human resource management, this paper argues that the synergy between knowledge sharing and motivation significantly contributes to enhanced librarian performance. The findings highlight the importance of organizational support in creating a conducive environment for open communication and motivational development. Implications for library management and future research directions are also discussed
Exploring State Audit Integrity: Media Insights into Bribery During Financial Examinations Siahay , Adolf Z. D.; Salle, Agustinus
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.v5i1.2768

Abstract

This article explores the phenomenon of bribery in the financial examination process conducted by Indonesia’s Supreme Audit Institution (BPK) using media-based content analysis. Drawing on reported cases from 2020 to 2025—this study identifies patterns in motives, actors, methods, and impacts of bribery in audit practices. The study uses qualitative content analysis and applies the Fraud Triangle, Agency Theory, and Klitgaard’s Corruption Formula as analytical frameworks. Findings indicate that bribery is often motivated by the desire to secure a favorable audit opinion (WTP) or to conceal financial irregularities, facilitated through informal transactions involving both public officials and auditors. The study concludes that bribery in audits is not incidental but systemic, and calls for institutional reforms in transparency, supervision, and whistleblower protection. Recommendations for further research include qualitative studies on audit culture and comparative analysis of corruption-prone regions.  
The Influence of Knowledge, Awareness and Income on the Interest in Paying Zakat Shares of Investors in North Sumatra Hamdani, Hamdani; Soemitra, Andri; 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.v5i2.2769

Abstract

This study aims to identify how knowledge, awareness, and income affect the willingness of investors in North Sumatra to pay zakat on their shareholding. Descriptive quantitative technique was used in this study. A total of 4,333 Islamic equity investors in North Sumatra participated in this study, regardless of whether they have or have not paid zakat on their shares. A total of 98 participants of different ages, all of whom invested in Islamic stocks, were selected as the sample. Information was collected by administering a survey to the participants. SPSS version 25.0 was used to conduct multiple linear regression analysis on the data. The results indicated that the variables of Knowledge, Awareness, and Income Level have a significant positive impact and these three variables simultaneously contribute substantially to an individual's interest in paying zakat on stock ownership, as indicated by the significance value of 0.000 which is very low from the threshold of α = 0.05. The finding emphasizes that the tendency of an individual to pay zakat on shares is influenced by the combination of these three factors, with the contribution of influence reaching 76.7%)
The Effect of Employability and Job Insecurity on Job Satisfaction with Organizational Commitment as a Consequence Sutanto, Dedy; Kirana, Kusuma Chandra; Subiyanto, Didik
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.v5i1.2770

Abstract

This study aims to examine the effect of employability and job insecurity on organizational commitment with job satisfaction as a mediating variable. This study focuses on how employability and job insecurity affect organizational commitment, especially in the context of Family Hope Program (PKH) companions in the public sector. A quantitative approach was used in this study by distributing questionnaires to all PKH facilitators in Purworejo Regency totaling 105 people. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, including instrument validity and reliability tests, model fit, hypothesis testing, and mediation analysis. This study provides an empirical contribution by testing the mediation model of job satisfaction in the relationship between employability, job insecurity, and organizational commitment, especially in the local government social sector which has not been widely studied before. The results of the study indicate that employability has a positive and significant effect on organizational commitment, while job insecurity does not have a significant effect on job satisfaction or organizational commitment. Job satisfaction is proven to affect organizational commitment but does not mediate the relationship between employability and job insecurity with organizational commitment. Employability is more decisive for organizational commitment than job satisfaction as an intermediary. Organizational support for increasing employability is key to building organizational commitment.
The Role of Digitalization in Moderating the Influence of Self-Service Technology on Customer Satisfaction at Bank Sumut Syariah Branch Tebing Tinggi Ananda, Diva; Muhammad Syahbudi; Hendra Harmain
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.v5i1.2793

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana layanan self-service Technology di Bank Sumut Syariah Cabang Tebing Tinggi berdampak terhadap kepuasan nasabah dipengaruhi oleh digitalisasi yang berperan sebagai variabel moderasi. Studi ini bersifat kuantitatif. Dalam penelitian ini, nasabah Bank Sumut Syariah Cabang Tebing Tinggi dilibatkan dalam penelitian ini. Jumlah sampel yang diambil adalah 100 orang, menggunakan rumus Slovin untuk sampling acak. Kualitas data, asumsi klasik, regresi moderasi, kelayakan model (f), hipotesis, dan koefisien determinasi adalah beberapa cara dalam mengolah dan analisis data yang dipakai dalam penelitian ini. Hasil studi ini menunjukkan bahwa digitalisasi secara positif mempengaruhi self service technology terhadap variabel kepuasan pelanggan.
The Influence of Sharia Financial Literacy, Motivation, and Pocket Money on Investment Decisions in Sharia Mutual Funds Syahputri, Diana; Muhammad Lathief Ilhamy Nasution; Wahyu Syarvina
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.v5i2.2794

Abstract

Islamic financial literacy, motivation, and pocket money are key factors that influence investment decisions in Islamic mutual funds. This study aims to identify and analyze the impact of Islamic financial literacy, motivation, and pocket money on investment decisions in Islamic mutual funds. The research method uses a quantitative approach. The data used in this study is primary data obtained from questionnaires. The sample of this study consists of active students of the Faculty of Islamic Economics and Business at the State Islamic University of North Sumatra, totaling 100 respondents. Data analysis techniques are performed using multiple linear regression to test the effect of independent variables on investment decisions. The results of the study indicate that Islamic financial literacy, motivation, and pocket money collectively have a significant effect on investment decisions in Islamic mutual funds.
Analysis of Factors Influencing Customer Decisions in Choosing Deposit Products with Mudharabah Contracts at Bprs Al- Wasliyah Medan Dinda Dewi Rahma Wijaya; Nurul Inayah; Muhammad Syahbudi
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.v5i2.2809

Abstract

This study aims to analyze the influence of promotion , service , and trust on customer decisions in choosing deposit products with mudharabah contracts at BPRS Al- Wasliyah Meldan . The background of this study is based on fluctuations in the number of lending and the nominal mudharabah deposits in the last few years , which indicates the need to identify factors that influence customer decisions . With a population of 128 customers and a sample of 97 people , the number of samples is determined based on the Slovin formula with a Margin of Error of 5%. Clearly , the selected data is primary data with a Likert scale questionnaire data collection methods . The data were analyzed using validity , reliability , classical assumption test , multiple linear regression , and hypothesis test (t- test) and F -test ). The results of the study showed that partially the trust variable had a significant effect on customer decisions , while promotion and service did not have a significant effect . However , simultaneously , the three variables had an effect on customer decisions . The value of the correlation coefficient (R²) of 0.219 showed that 21.9% of the variation in customer decisions could be explained by the three independent variables . These findings highlights the importance of building and maintenance customer trust , as various factors influence the decision to choose mudharabah deposits at BPRS Al- Wasliyah Meldan 
The Intention to Use Signal Application for Paying Motor Vehicle Taxes Suci, Nanda Destyana; Bangsawan, Satria; Pandjaitan, Dorothy Rouly H.
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.v5i1.2815

Abstract

In this digital age, governments are increasingly embracing online payment of car taxes and other public services made possible by advances in information technology. A digital software called SIGNAL was created to make it easier to validate car registrations and tax payments online. The lower utilization rate compared to traditional services at Samsat offices indicates that its implementation is still unsatisfactory, especially in Lampung Province. The purpose of this research is to use an expanded Technology Acceptance Model (TAM) to determine what variables impact taxpayers' intent to utilize the SIGNAL application. Perceived safety, trust, and subjective standards are some of the extraneous factors included in the model. Data was collected from 120 participants chosen at random using a survey approach. Partial Least Squares (PLS) analysis using SmartPLS software was used to examine the data. Findings show that the desire to use the SIGNAL app is heavily impacted by subjective norms, perceived security, perceived trust, perceived simplicity of use, and perceived utility. The public sector may improve its plans for adopting digital services by using the insights provided by these studies.

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