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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 Brand Image, Product Quality, and Price Discount on Impulse Buying to Skintific Skincare Products : (A Study of Skintific Instagram Followers) Putri, Nifta Ardilia; Kusumasari, Indah Respati
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.v5i2.3181

Abstract

The beauty industry continues to grow as consumers pay increasing attention to the quality and value of skincare products. This study analyzes the influence of brand image, product quality, and price discounts on impulse buying of Skintific products by involving 100 respondents and multiple linear regression analysis using SPSS 31.0. Data collection was carried out through questionnaires, and data analysis included validity tests, reliability tests, classical assumption tests, linear regression, and hypothesis tests. The results of the study indicate that although brand image does not have a significant effect, product quality and price discounts have a significant contribution in encouraging impulse buying. This confirms that good product quality and attractive price discounts are the main factors that trigger impulse buying of Skintific products
Analysis of Digital Marketing Strategy Optimization to Enhance the Competitiveness of Food Sector MSMEs Putri, Nia Rifanda; Cahyono, Ari Nugroho; Islamiyati, Dian
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.v5i2.3182

Abstract

This study aims to analyze the influence of digital marketing strategies and optimization on the competitiveness of food sector MSMEs, as well as to examine the role of optimization as a moderating variable. The research employed a descriptive quantitative method with a sample of 101 respondents who are food sector MSME actors. Data were collected through questionnaires and analyzed using SPSS with classical assumption tests, multiple regression, F-test, t-test, and coefficient of determination (R²). The findings indicate that digital marketing strategies have a significant positive effect on MSME competitiveness, and optimization also significantly influences competitiveness. Furthermore, optimization moderates the relationship between digital marketing strategies and MSME competitiveness, where the effect of digital strategies becomes stronger when accompanied by effective business optimization. This study concludes that the combination of digital marketing strategies and optimization is a key factor in enhancing the competitiveness of food sector MSMEs.
From Digital Literacy to Saving Interest: Analysis of the Influence of Brand Image as a Moderating Factor in Account Opening at Bank Sumut Syariah Sibolga: Dari Literasi Digital ke Minat Menabung: Analisis Pengaruh Brand Image sebagai Moderasi dalam Pembukaan Rekening di Bank Sumut Syariah Sibolga Sarah Febrian; Muhammad Syahbudi; Kusmilawaty
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.v5i2.3222

Abstract

The development of digital technology has driven significant changes in people's financial behavior, including saving habits and account opening at banking institutions. This study aims to analyze the effect of digital literacy on saving interest and the role of brand image as a moderating variable in account opening. The research employs a quantitative method with a moderation regression approach, based on data collected from 100 respondents who have access to banking services in Indonesia. The results indicate that digital literacy has a positive and significant effect on saving interest. Furthermore, brand image strengthens the relationship between digital literacy and saving interest, suggesting that a positive perception of banking institutions can enhance the trust of potential customers.
Efficiency and Effectiveness of Regional Expenditure Management in Realizing Sustainable Development: an Empirical Study of the Jayapura City Government Allolayuk, Paulus K.; Giovania, Gian; Sesa, Pascalina V. S.; Imbiri, Yosua
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.v5i2.3236

Abstract

This study aims to examine and analyze the efficiency and effectiveness of regional expenditure management in realizing sustainable development in the Jayapura City Government. The research approach used is descriptive quantitative, which aims to systematically describe the relationship between the variables of efficiency, effectiveness, and the achievement of sustainable development. The research sample consisted of data on the realization of the Jayapura City Government's Regional Revenue and Expenditure Budget (APBD) for the 2019–2024 period. The data was obtained through a documentary study of budget realization reports, local government financial reports, and data from the Jayapura City Central Statistics Agency (BPS) for the same period. Data analysis was conducted using triangulation techniques to improve the validity and reliability of the research results. The results show that the ratio of regional expenditure efficiency and effectiveness has a positive relationship with sustainable development achievements. Although the level of efficiency is not yet fully optimal, improvements in the Human Development Index (HDI), life expectancy, and per capita expenditure indicate that regional budget management is becoming more adaptive and productive. In the social dimension, the effectiveness of education and health expenditure has been proven to increase the average length of schooling (RLS), expected length of education (HLS), and life expectancy (AHH). However, there are still inequalities in access between regions. From the economic dimension, the increase in per capita expenditure and the stability of people's purchasing power indicate a more inclusive growth direction, despite the pressure caused by the post-pandemic impact. Meanwhile, in the environmental dimension, the government's consistent provision of drinking water services reflects the success of policy interventions in the basic infrastructure and public services sector.  This study can contribute to strengthening the Value for Money theory in public financial management, emphasizing the importance of budget efficiency and effectiveness as key to achieving sustainable development. In addition, this study supports the principle of good governance as a prerequisite for fair public budget allocation and its impact on social welfare and environmental conservation. These findings can serve as a basis for local governments to evaluate fiscal policies and development planning, particularly to strengthen the integration of expenditure efficiency with the achievement of Sustainable Development Goals (SDGs) indicators at the city government level.
A Systematic Review of the Literature on Decision Making in Capital Budgeting Usman, Asri; Mediaty, Mediaty; Mudasir, Allfina; Femmy, Irensa; Izzah, Sri Nurul
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.v5i2.3237

Abstract

This study aims to systematically review the literature on decision-making in capital budgeting, focusing on influencing factors, evaluation methods, and challenges encountered in practice. The research method employs Systematic Literature Review (SLR) analysis with the assistance of Watase Uake, Publish or Perish, ScienceDirect, Emerald, MDPI, SSRN, Scopus, Google Scholar, and Sinta, resulting in 27 relevant articles published between 2015 and 2025 that align with the research topic. The findings reveal that capital budgeting decisions are influenced by internal factors such as managerial competence, corporate governance, and information quality, as well as external factors including economic uncertainty, regulation, technology, and sustainability pressures. Traditional methods such as NPV, IRR, and Payback Period remain dominant, while advanced approaches like Real Options, Fuzzy Logic, and sustainability-based frameworks are emerging. Key challenges include data limitations, market volatility, methodological complexity, and behavioral bias. The study provides practical insights for financial managers to improve investment evaluation by integrating influencing factors, methods, and challenges into a more adaptive decision-making framework.
The Effect of Knowledge and Motivation on Nurses’ Attitudes Toward Reporting Patient Safety Incidents at RSU Hermina Opi Jakabaring Septrianne, Virginia Majestica; Paramarta, Vip; Etty, Etty
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.v5i2.3239

Abstract

Patient safety is the foremost priority in healthcare services, with nurses playing a central role in preventing incidents through accurate reporting. However, in practice, patient safety incident reporting often encounters barriers due to limited knowledge and low motivation. This study aims to explain the influence of learning and motivation on nurses’ attitudes toward reporting patient safety incidents, using a descriptive-verificative method, with data collected through questionnaires and analyzed with linear regression. The results indicate that nurses’ knowledge, motivation, and attitudes in carrying out reporting are categorized as good. Knowledge and motivation, both individually and simultaneously, have a positive and significant effect on nurses’ attitudes, indicating that these two variables are crucial factors in strengthening the culture of patient safety incident reporting. Knowledge and motivation serve as key determinants in shaping this reporting culture. Their integration provides both conceptual foundations and consistent practical encouragement, allowing the reporting culture to grow systematically, sustainably, and in support of healthcare quality. This study emphasizes the importance of continuous training and systematic motivational strategies as the foundation for consistent reporting of patient safety incidents, while also suggesting further research on the effectiveness of these interventions in nursing practice.
The Influence of Work Environment and Satisfaction on Employee Performance at Bank PT. BPR BKK BLORA Jepon Branch Desintaputri, Riska Amalia; Harsono, Harsono
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.v5i2.3247

Abstract

This study aims to analyze the influence of work environment and job satisfaction on employee performance at Bank PT BPR BKK Blora Jepon Branch. In the increasingly competitive banking world, a conducive work environment and a high level of job satisfaction are important factors in increasing employee productivity and effectiveness. This study uses a quantitative approach with a survey method on 116 respondents who are employees of BPR BKK Blora. Data were collected using a questionnaire with a Likert scale, then analyzed using multiple linear regression through the t test and F test. The results of the study indicate that partially, the work environment has a positive and significant effect on employee performance with a significance value of 0.033 < 0.05. Conversely, job satisfaction does not have a significant effect on employee performance with a significance value of 0.464 > 0.05. Simultaneously, both variables also do not have a significant effect on employee performance (sig. 0.063 > 0.05). These findings indicate that improving employee performance is not only influenced by the environment and job satisfaction, but also by other factors such as motivation, leadership style, and individual competence.
How Digital Maturity Drives Operational Efficiency: A Multi Sector Analysis Syahruddin, Syahruddin
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.v4i2.3248

Abstract

This study investigates the extent to which digital maturity enhances operational efficiency across multiple industrial sectors in 2024. As organizations continue to adopt digital technologies, understanding the measurable impact on operational performance becomes critically important. A quantitative cross-sectional survey was conducted involving 200 organizations from five sectors: manufacturing, finance, retail, healthcare, and utilities. The data were analyzed using Structural Equation Modeling (SEM) to test construct reliability, validity, and the hypothesized relationship between digital maturity and operational efficiency. The results demonstrate a significant positive relationship between digital maturity and operational efficiency (β = 0.62, p < 0.001), with the model explaining 39% of performance variance. Sectoral comparison reveals notable differences, where finance and healthcare exhibit higher digital maturity compared to manufacturing and retail, indicating uneven digital transformation progress across industries. Organizations are encouraged to accelerate digital capability development—particularly in sectors facing legacy and infrastructure challenges—to enhance efficiency and remain competitive. The findings further highlight the need for human capital readiness and supportive digital culture to maximize technological investments. This study offers a multi-sector perspective on how digital maturity drives operational outcomes, providing actionable insights for both academia and industry stakeholders in advancing digital transformation strategies.
User Generated Content and Generation Z Tourists’ Visit Intention: Evidence from the Newly Inaugurated Kebumen Geopark, Indonesia Apidana, Yordan Hermawan; Prasetyo, Anton; Kholifah, Kholifah
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.v5i2.3257

Abstract

This study examines the influence of user-generated content on Generation Z tourists’ visit intention toward Geopark Kebumen through the Stimulus Organism Response framework. Emotional and factual user-generated content were conceptualized as external stimuli affecting trust in user-generated content and the destination image as organismic states, which, in turn, influence visit intention as the response. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling, based on 315 valid responses from active social media users aged 17–28 years. Results show that emotional content significantly enhances destination image, trust, and visit intention, while factual content affects destination image and trust but has no direct influence on intention. Trust in user-generated content emerges as the strongest predictor of both destination image and visit intention, confirming its central role as a cognitive-affective bridge in the decision process. The findings validate the Stimulus Organism Response framework for digital tourism behavior and emphasize the importance of authenticity, emotional resonance, and credibility in shaping Generation Z travel decisions. The study contributes to theory development in digital destination marketing and provides managerial insight for promoting geotourism through authentic, emotionally engaging, and trustworthy user-generated content.
Implementation of Performance-Based Accounting on Good Financial Governance in Local Governments in Papua Province Waromi, Juliana; Rofingatun, Siti; Karubaba, Jois Kristin
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.v5i2.3274

Abstract

Improving transparency and accountability in public financial management is essential to realising good governance. Local governments are required to implement an accounting system that not only records financial transactions but also measures performance and results achieved. This study aims to analyse the effect of Performance-Based Accounting Implementation on Good Financial Governance in local governments in Papua Province. This is a quantitative study employing a survey approach, utilizing a closed-ended questionnaire as the research instrument. The research population comprises all financial management officials in the Papua local government, selected through purposive sampling, with a sample of 200 respondents who meet the criteria for direct involvement in planning, budgeting, reporting, and the evaluation of financial performance. The data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) in SmartPLS. The results showed that implementing performance-based accounting had a positive and significant effect on good financial governance. This indicates that the more optimal the implementation of the performance-based accounting system, the better the transparency, accountability, effectiveness, efficiency, and legal compliance in regional financial management. This finding reinforces the New Public Management (NPM) approach, which emphasises efficiency, effectiveness, transparency, and accountability in the public sector. This approach forms the basis for implementing a results-based accounting system. In addition, these findings have practical implications for local governments, strengthening the capacity of their apparatus and results-based reporting systems to achieve sustainable good financial governance.

Page 17 of 34 | Total Record : 340

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