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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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Implementation of the Da'wah Management Function in the Marriage Guidance Program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City: Implementation of the Da'wah Management Function in the Marriage Guidance Program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City Ramadhan, Rohmi; Kustiawan, Winda
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.v5i1.2823

Abstract

Marriage guidance is a social service process in the form of providing knowledge to prospective husband and wife before marriage, so that they become a prosperous family and can contribute effectively to the development of the nation, religion and state. The marriage guidance is encouraged and implemented by the Religious Affairs Office throughout Indonesia, especially by the KUA Simpang Kiri, Subulussalam City. This study aims to understand the implementation of the function of da'wah management in the marriage guidance program at the Religious Affairs Office (KUA) of Simpang Kiri District, Subulussalam City. This research is a qualitative research. Qualitative research is research that obtains descriptive data in written or spoken words through individuals and behavior that can be studied not in numbers or statistical processing. The data collection techniques used by the author are: observation, interviews, and documentation. The results of the study indicate that in Simpang Kiri, Subulussalam City, it plays an active role in providing pre-marital guidance services to the community, starting from the registration stage to the marriage contract process and post-marriage. This is done with the aim of being able to help each prospective bride and groom in preventing problems in the future. The implementation of the da'wah management function in the marriage guidance program at the KUA Simpang Kiri District is: First, regarding the planning in the marriage guidance program which as a whole has been in accordance with the theory and rules that have been set. Second, the success of the implementation of the organization which is marked by the application of the principle of organization. Third, the implementation of marriage guidance that runs according to plan, and pays attention to the steps of mobilization, although there are still obstacles during the implementation. Fourth, control, supervision and evaluation of da'wah are carried out so that the guidance program always runs as it should to achieve its goals
The Influence of Brand Ambassador, Quality Perception, and Digital Marketing on Purchasing Decisions with Brand Image as a Mediator Sari, Ni Luh Kade Dwi Purnama; Luh Putu Mahyuni
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.v5i2.3076

Abstract

The dissemination of information through today's technology can spread culture and information globally. One of them is Korean culture, also known as Hallyu or Korean Wave. This phenomenon has also become a trend in marketing strategies by using South Korean K-pop idols as brand ambassadors. One of them is Dream NCT (Neo Culture Technology), which is currently developing to attract customers. This study will analyze how K-pop can make a significant contribution to branding among Generation Z. This study attempts to examine the phenomenon of consumer purchasing mediated by brand image. The sample size for this study was 100 Generation Z individuals. Data collection was conducted by distributing questionnaires using Google Forms. The data analysis technique used the SEM-PLS method. This study shows that Brand Ambassador, Quality Perception, and Digital Marketing have a positive and significant effect on Brand Image. This study also found that Brand Image has a positive and significant effect on Purchase Decision. Brand Ambassador, Quality Perception, and Digital Marketing have a positive and significant effect on Purchase Decision through Brand Image.
Dashat Kitchen Financial Management For Stunting Prevention Case Study of Dashat Kitchen Sauyunan Pasir Impun Village, Mandalajati District, Bandung City Setiawan, Iwan; Hamid, Edih Abdul; Nurohmat, Asep Gema; Diyaulhaq, Daffa Aulia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3089

Abstract

In Indonesia, stunting is still a serious problem, especially in areas with limited access to nutrition and health services. One of the innovative efforts to tackle stunting is through the establishment of Healthy Kitchen to Overcome Stunting (Dashat), a community-based nutrition intervention program that focuses on providing nutritious food for at-risk families. Dashat kitchen (Healthy Kitchen to Overcome Stunting) is an initiative from BKKBN that aims to overcome stunting by providing nutritious food for vulnerable groups. The implementation of financial management is the main key in ensuring the sustainability and efficiency of this program. Community Service aims to analyze the application of financial management in the operations of Dapur Dashat and how it contributes to the success of the program. The method used is a qualitative approach through in-depth interviews, field observations, and document analysis at the Dashat Kitchen Sauyunan, Pasir Impun Village, Mandalajati District, Bandung City. The results of this study show that good financial management including budget planning, transaction recording, and transparent reporting has an important role in ensuring program sustainability. The involvement of cadres and the community in fund management increases the sense of belonging and accountability. However, obstacles were also found such as low financial literacy and the lack of use of recording technology. Therefore, training and assistance in financial management aspects are important strategies to strengthen the effectiveness of Dashat as a local solution in stunting prevention. With an organized financial system, Dashat kitchen has the potential to become a model of sustainable and replicative community empowerment. The implementation of effective financial management has been proven to increase operational efficiency and strengthen public trust. The novelty of this study is the integration of financial management and nutrition interventions, community-based approaches, specific local contexts, evaluation of operational effectiveness and efficiency.
Halal Certification in Supporting the Growth of Halal MSMEs (Case Study of the Sidikalang Coffee Industry) Lailya Kurniati Limbong; , Sugianto; , Atika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3098

Abstract

This study analyzes the role of halal certification in supporting the growth of halal MSMEs, with a case study on the coffee industry in Sidikalang. Indonesia has great potential for the halal industry due to its large Muslim population and increasing consumer awareness. Halal certification is strategic for MSMEs because it can increase competitiveness, build consumer trust, and open access to a wider supply chain. This study uses a qualitative approach through case studies, in-depth interviews with four coffee SME actors, and secondary data from policy documents, reports, and scientific articles. The results show that SMEs' understanding of halal certification is still low due to assumptions about natural raw materials, the application process being considered complicated, lengthy, and expensive, and a lack of socialization from the government. However, SMEs that have certification have experienced an increase in sales, market share, and consumer trust. Collaboration between the government, relevant agencies, and educational institutions is needed to promote inclusive halal certification, especially in non-urban areas.
Analysis of Sharia Financial Behavior Towards the Welfare of Fishermen's Households in Berandan Kab. Langkat Azra Nurwansyah; , Nurul JannahNurul Jannah; , Waizul Qarni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3100

Abstract

This study examines the effect of Islamic financial behavior on the welfare of fishing households in Berandan through a qualitative case study approach. The results show that 90% of fishermen have savings of less than Rp500,000 due to unstable income (Rp1-4 million/month) influenced by the season and fluctuations in fish prices, with 60% relying on high-interest loans during lean periods. Although 80% of respondents are not accustomed to structured financial record-keeping and 55% lack understanding of Islamic finance terminology, 70% expressed interest in profit-sharing systems after receiving explanations, while 85% remain consistent in paying zakat/alms as a form of spiritual resilience. These findings recommend three integrated solutions: (1) practical Islamic finance training based on concrete examples, (2) the establishment of a BMT specifically for fishermen with Islamic financing products, and (3) a sustainable mentoring program by religious leaders, which is expected to increase the financial capacity of fishermen's households by 40-60% in two years while strengthening the principles of maqasid syariah in the economic life of coastal communities.
Point of Sales (PoS) Application Improvement Strategy: An attribute-based approach Shaury, Sofyan; Kusumasondjaja, Sony
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3101

Abstract

The rapid development of Point of Sales (PoS) applications has significantly impacted competition between Point of Sales (PoS) companies such as Moka POS, Majoo, Pawoon, Olsera, and Kasir Pintar, making it increasingly competitive. Therefore, a positioning strategy is needed for point of sale (PoS) providers to gain a position in the minds of their users. This research was conducted to determine the attributes of Point of Sales (PoS). The study used a quantitative method with a sample of 132 respondents. The study used multidimensional scaling analysis with SPSS Version 27. The results of this study indicate that implementing a positioning strategy can help a product form a clear image in the public's minds. The results of the MDS analysis show that each Point of Sales (PoS) has its advantages. In addition, Dimension 1 (d1) is trust, and Dimension 2 (d2) is Effort Expectancy. Moka POS is known to have the best performance expectancy, Majoo is known to have the best task fit, and Pawoon is known to have superior performance expectancy, among other attributes. In Olsera, it is known that this application has superior trust, and Kasir Pintar is known to have superior trust, among other attributes.
Analysis of Islamic Bank Involvement in Supporting Local Brand of MSME Category in Medan to Welcome the Demographic Bonus Era Makarim, Naylatussalwa; Harahap, Rahmat Daim; Daulay, Aqwa Naser
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3114

Abstract

This study analyzes the involvement of Islamic banks in supporting the brand development of local MSMEs in Medan City during the demographic bonus era. Using a descriptive qualitative approach and content analysis, this study utilized primary data from semi-structured interviews with three Islamic banks (Bank Muamalat, Bank Syariah Indonesia, and BTPN Syariah) and secondary data from reports, media documentation, and academic publications.Findings show variations in bank engagement. The research results from the comparison of these three Islamic banks using the content analysis method, found that Bank Syariah Indonesia (BSI) showed the highest engagement of the other two banks, amounting to (46.12%) through comprehensive strategies, including UMKM Center, halal certification, expansion of digital transactions, and access to global markets. BTPN Syariah followed with (39.16%), distinguished by its focus on empowering low-income women through PRS and collateral-free financing to strengthen financial literacy and self-reliance of rural women. Bank Muamalat recorded the lowest engagement (14.72%), with an emphasis on community-based social programs such as Gerobak Usaha and Food Court Berdaya, which foster local economic solidarity. The study concludes that the three Islamic banks' support for MSMEs goes beyond financing and reflects their distinctive institutional strategies. BSI takes the lead in modernization and market expansion, BTPN Syariah highlights women empowerment, while Bank Muamalat contributes through grassroots community initiatives. Synergies between these approaches are critical to building a layered, competitive and sustainable MSME ecosystem.
Factors Influencing Local Communities’ Intention to Support Sustainable Tourism Development in the Lake Toba Super-Priority Destination Pohan, Muhammad Yasir Arafat; Putri, Nadhila Nastiti; Arjuna, Syukron
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3130

Abstract

This study aims to analyze the influence of local residents’ perceptions of economic, sociocultural, and environmental impacts on their support for sustainable tourism development in Lake Toba, one of Indonesia’s super-priority destinations. A quantitative approach was employed, with data collected through questionnaires distributed to local communities around the Toba Caldera. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The findings reveal that all three factors—economic, sociocultural, and environmental impacts, significantly affect residents’ support, with sociocultural impact emerging as the most dominant factor. These results confirm the relevance of Social Exchange Theory, indicating that community support increases when perceived economic, social, and environmental benefits outweigh potential costs. The study provides policy implications suggesting that sustainable tourism development should adopt a holistic approach that balances economic opportunities, environmental preservation, and the strengthening of local cultural identity.
Resource Boom and Fiscal Dependence in an Archipelagic Province: Evidence from North Maluku, Indonesia Adam, Mukhtar; Nurwanah, Andi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3168

Abstract

This study aims to identify and interpret the paradox between exports, GRDP, and fiscal capacity in island provinces, which has not been widely researched in Indonesian fiscal literature. This study uses a quantitative descriptive analysis approach based on official secondary data, including the North Maluku Provincial Economic Report (Bank Indonesia, August 2025 edition) and the Regional Fiscal Review (KFR) for the first quarter of 2025 (Ministry of Finance). All data were analyzed at the quarterly level (Q1–Q2 2025) and compared with national economic performance to provide a comparative context. This study found several findings. First, North Maluku's economic growth in 2025 confirms the central role of nickel downstreaming as the driving force behind the GRDP. Economic dependence on the mining and manufacturing sectors dominates the economic structure, shifting the contribution of the agricultural industry and the role of domestic consumption. Second, a comparative analysis between exports and GRDP reveals structural imbalances. The phenomenon of exports exceeding GRDP indicates a very high level of economic openness as well as excessive dependence on global markets. Third, the gap becomes even more apparent when comparing exports with regional fiscal capacity. This fact confirms that, despite North Maluku being the center of Indonesia's nickel exports, the budgetary benefits received by the region are minimal. These findings support Lewis' (2023) criticism of Indonesia's weak fiscal decentralization, as well as the conclusions from Ahmad et al. (2024) that island provinces receive a smaller share of transfers due to a land-biased formula. Fourth, high logistics costs, market fragmentation between islands, and the concentration of growth in large industrial areas have widened the gap between regions. Small islands continue to face high prices for necessities and limited fiscal capacity, despite collectively recording large export surpluses. The results of this study confirm that North Maluku faces a double paradox: it is an “export giant” but “fiscally weak.” Spectacular economic growth due to nickel downstreaming has not translated into fiscal independence and inclusive prosperity. Therefore, there is a need for national fiscal policy reforms that are more equitable for the islands, an increase in the share of mining revenue, diversification of the local revenue base, and downstreaming policies that are more integrated with local socio-economic needs. Without these measures, North Maluku risks being trapped in an island version of the resource curse.
Environmental, Social, and Governance (ESG) Disclosure and Firm Size as Firm Value Estimators: The Role of Investment Return Tiranda, Yan Paresae; Sembiring, Ferikawita Magdalena; Simatupang, Frido Saritua
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3171

Abstract

This study aims to examine and provide evidence on how Environmental, Social, and Governance (ESG) disclosure and firm size affect firm value, as well as the role of profitability from investment activities in moderating these relationships. The sample consists of companies included in the IDX ESG Leaders index, which also have ESG scores, requiring them to implement ESG practices—including green investments—as part of their commitment to sustainability. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings reveal that ESG disclosure has a positive impact on firm value, whereas firm size has a negative impact on firm value. These results suggest that sustainability disclosure can foster innovation, enhance corporate reputation, and ultimately create long-term firm value. However, larger firms, despite their ability to adopt sustainability principles, may not consistently achieve optimal efficiency in performance monitoring, which may reduce firm value. Furthermore, the profitability or return on investment (ROI) in green investments was found not to moderate the effect of either ESG disclosure or firm size on firm value. These findings contribute to the sustainability literature, suggesting that firms need to integrate ESG strategies and green investments more effectively to enhance long-term firm value.

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