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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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INDONESIA
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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A Systematic Analysis of Telemedicine Behavior, Compliance and Cyber Resilience In Indonesia Jaya, Ade Indra; Kadarisman, Sumeidi; Agusiady, Raden Ricky
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.v5i2.3278

Abstract

Indonesia’s digital health push has fostered an integrated telemedicine ecosystem centered on SATUSEHAT Mobile and major private platforms, intensifying cross-system clinical data exchange. This raises the salience of three dimensions: behavior (human factors), compliance (regulatory/standards alignment), and cyber resilience (prevent, respond, and recover). This study maps the evidence on these dimensions in Indonesia’s telemedicine context and develops a maturity evaluation model with baseline operational practices. We conducted a Systematic Literature Review guided by PRISMA, covering publications from 2020 to 2025 in major scholarly databases under inclusion criteria specific to Indonesian telemedicine. Eligible studies were extracted and analyzed qualitatively using NVivo, with open axial selective coding, to produce a thematic synthesis and a concept map across the three focal dimensions. The synthesis yields four theme clusters: (1) behavior & security literacy (credential hygiene, social engineering awareness, BYOD/remote access); (2) audit & operational compliance (logging/audit trails, breach reporting, adoption of standards/certifications); and (3) incident response & resilience (runbooks, backup/restore, failover, BCP/DRP testing). Key gaps include consent traceability across FHIR-based interoperability flows, end-to-end resilience indicators (e.g., integration MTTR, standardized failover tests), and comparative cross-platform assessments. Outputs comprise a behavior→compliance→resilience conceptual model, a maturity evaluation framework, and non-policy baseline operational practices.
Interpreting the Concept of Accounts Receivable and Accounts Payable in Accounting Perspective in the Sida Culture of the Manggarai Community: Memaknai Konsep Hutang Piutang Dalam Prespektif Akuntansi Pada Budaya Sida Masyarakat Manggarai Baso, Susana Purnamasari; Malut, Maria Goreti; Moi, Maria Odriana Veronika
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.v5i2.3289

Abstract

This study aims to understand the concepts of debt and credit in the Sida culture of the Manggarai people in East Nusa Tenggara through the perspective of cultural accounting. The phenomenon of SIDA not only reflects economic transactions but also social, moral, and spiritual relationships that reinforce the values of cooperation and solidarity among citizens. The research was conducted using a qualitative ethnographic accounting approach in several villages in Manggarai Regency through in-depth interviews, participatory observation, and documentation of traditions. The results show that the practice of debt in SIDA is not solely an economic motive but also a moral value, a belief, and a social identity. Accounting in this context is not a formal written record, but is manifested in collective memory and social symbols. This study underlines the importance of a contextual approach in understanding local culture-based accounting practices.
Optimising Village Financial Management through the Implementation of Accounting Information Systems: A Case Study in Jayapura City Siahay, Adolf Z. D.
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.v5i2.3294

Abstract

Village financial management is an essential aspect of realising transparent and accountable governance. However, many villages still face obstacles in financial reporting and accounting due to limited information systems. This study was conducted to analyse the effect of the implementation of an accounting information system on village financial management in Jayapura City. This study used a quantitative, explanatory approach to examine the cause-and-effect relationship between variables. The research population included financial management officials from all villages in Jayapura City. The sampling technique used was purposive sampling, with 140 respondents comprising village heads, village secretaries, treasurers, and heads of financial affairs. Data were collected using questionnaires and analysed using Partial Least Squares – Structural Equation Modelling (PLS-SEM) in SmartPLS version 4. The results showed that the implementation of accounting information systems had a positive and significant effect on village financial management. The application of technology-based information systems was proven to increase the transparency, efficiency, and accountability of village fund management. This study has theoretical implications for strengthening the Information System Success Model and practical implications for local governments in expanding the digitisation of village financial systems to enhance good-governance-based administration.
Audit 4.0: Determinants and Implications of Audit Opinions in the AI Era Latjompo, Sri Mulyani; Anggraeni, Ayu Dhina; Namra, Namra; Amiruddin, Amiruddin
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.v6i1.3296

Abstract

This study aims to analyze the factors influencing the implementation of Audit 4.0 and its implications for the formation of audit opinions in the era of artificial intelligence (AI). Audit 4.0 marks a significant transformation in the audit profession through the application of digital technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and cloud computing, which can improve the efficiency, accuracy, and precision of auditor analysis. This study uses a systematic literature review method by examining scientific articles published between 2018 and 2025 from the Scopus, ScienceDirect, and Google Scholar databases. The results show that the success of Audit 4.0 implementation is determined by three main factors: auditor digital competence, technological readiness, and organizational support. The integration of digital technology has been shown to strengthen the quality of audit evidence and the objectivity of the resulting opinion, while accelerating the audit process. However, the findings also indicate that excessive reliance on automated systems can reduce the application of professional judgment and create the risk of automation bias. Thus, the success of Audit 4.0 depends not only on technological sophistication but also on the auditor's ability to maintain a balance between the use of technology and their professional responsibilities. This research is expected to provide theoretical contributions to the development of literature on audit digitalization and serve as a basis for audit institutions in formulating strategic policies to improve audit quality in the era of digital transformation
AI Adoption and Functional Performance in MSMEs: Evidence Across Marketing, HR, Finance, and Operations Relifra, Relifra; Mardiah, Ainil; Fikriando, Eko
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.v5i2.3299

Abstract

This study aims to investigate the adoption of Artificial Intelligence (AI) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, integrating the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). The research examines explicitly how adoption determinants influence Behavioral Intention (BI) and how BI, in turn, drives business performance across key functional areas—marketing, human resources, finance, and operations. A quantitative research design was employed using a cross-sectional survey of 460 MSME owners, managers, and employees from various sectors. Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 was applied to test the proposed model. Constructs were adapted from established TAM–UTAUT scales and extended with business performance measures. The results confirm that Performance Expectancy, Effort Expectancy, and Facilitating Conditions significantly influence BI, whereas Social Influence does not significantly shape adoption intention. Moreover, BI exerts a significant positive effect on marketing, human resources, financial, and operational performance, and mediates the relationship between adoption determinants and business outcomes. This study extends the TAM–UTAUT framework by empirically linking AI adoption determinants to functional business performance in MSMEs, particularly in a developing economy. The findings highlight the critical role of BI as a mediating mechanism, underscoring that adoption decisions are driven more by perceived value and ease of use than by external social pressures.
Destination Image as a Mediator between Digital Marketing, Leadership, Marketing Mix, and Tourist Satisfaction Syafriani, Oza; Relifra, Relifra; Maulana, Fajar; Wahyuni, Cica; Zulbaidah, Zulbaidah
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.v5i2.3300

Abstract

This study investigates the role of destination image as a mediator in the relationships among digital marketing, leadership, the marketing mix, and tourist satisfaction. A total of 420 respondents participated in the survey, which was distributed both online and offline to tourists who visited various destinations in West Sumatra, Indonesia. The sampling technique employed was purposive sampling to ensure that respondents were relevant to the research context. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that digital marketing, leadership, and marketing mix exert significant positive effects on destination image. Furthermore, destination image significantly influences tourist satisfaction, confirming its pivotal role in shaping tourists’ overall experiences. Mediation analysis indicates that destination image partially mediates the relationships between digital marketing, leadership, marketing mix, and tourist satisfaction. Interestingly, the direct effect of leadership on tourist satisfaction was not statistically significant, suggesting that leadership influences satisfaction primarily through enhancing destination image. This study contributes to the tourism marketing literature by providing empirical evidence of the mediating role of destination image in the digital era. The results highlight the importance of integrated marketing strategies and leadership in strengthening destination image to enhance tourist satisfaction. Practical implications suggest that tourism stakeholders should optimize digital marketing tools, adopt effective leadership practices, and improve the marketing mix to build a strong destination image that fosters sustainable tourist satisfaction.
Perceived Ease of Use, Perceived Usefulness and Perceived Trust on Behavior Intention to Use Mobile Banking Putri, Elma Nazila; Sabaruddin, La Ode
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.v5i2.2362

Abstract

This study was conducted to determine the influence of Perceived Ease of Use, Perceived Usefulness, and Trust on the Intention to use m-banking technology among BRI bank customers, using the Technology Acceptance Model (TAM) developed by Davis in 1989. This study employs a quantitative method, focusing on a population of mobile banking users at BRI Bank in Kendari City. The sample was obtained using a sampling technique, where a questionnaire was distributed to 100 respondents. The data analysis technique uses Smart PLS. The results of the study show that Perceived Ease of Use, Perceived Usefulness, and Trust significantly influence the Behavior Intention to Use Mobile Banking, with a path coefficient that has a substantial impact on interest in using Mobile Banking at Bank BRI in Kendari City.
Building a Quality Audit: The Influence of KAP Independence, Competence, and Governance (Empirical Study in Greater Malang) Taqwa, Yasmin Nabila; Anridho, Nadia
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.v5i2.2402

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, dan tata kelola Kantor Akuntan Publik (KAP) terhadap kualitas audit pada auditor di wilayah Malang Raya. Permasalahan utama yang diangkat adalah bagaimana menjaga kualitas audit untuk mencegah terjadinya pelanggaran profesional seperti kasus-kasus audit bermasalah di Indonesia. Studi ini akan menerapkan metode kuantitatif dengan menambahkan variabel independen baru yaitu Tata Kelola KAP. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel convenience sampling, melibatkan 67 auditor sebagai responden. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetensi auditor dan tata kelola KAP berpengaruh signifikan positif terhadap kualitas audit, sedangkan independensi tidak berpengaruh signifikan. Kompetensi yang tinggi memungkinkan auditor menjalankan prosedur audit secara cermat, sedangkan tata kelola KAP yang baik memastikan adanya pengawasan dan penerapan pengendalian mutu yang mendukung kualitas audit. Penelitian ini memberikan kontribusi praktis bagi KAP dan auditor dalam meningkatkan kualitas audit serta mencegah sanksi administratif dari regulator.
Pengaruh Orientasi Kewirausahaan dan Pemanfaatn Teknologi Terhadap Keberlanjutan Usaha Melalui Kelincahan Strategis pada Pelaku UMKM di Kota Makassar Hidayat, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.2592

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan pemanfaatan teknologi terhadap keberlanjutan usaha UMKM di Kota Makassar dengan kelincahan strategis sebagai variabel mediasi. Melalui pendekatan kuantitatif, data diperoleh dari 90 responden pelaku UMKM di sektor perdagangan, kuliner, dan manufaktur menggunakan kuesioner berbasis skala Likert. Hasil analisis menunjukkan bahwa orientasi kewirausahaan memiliki pengaruh signifikan terhadap kelincahan strategis, namun tidak memberikan pengaruh langsung terhadap keberlanjutan usaha. Sementara itu, pemanfaatan teknologi terbukti berkontribusi positif terhadap kelincahan strategis dan keberlanjutan usaha. Selain itu, kelincahan strategis berfungsi sebagai mediator yang menghubungkan orientasi kewirausahaan dan pemanfaatan teknologi dengan keberlanjutan usaha. Penelitian ini menegaskan pentingnya penguatan orientasi kewirausahaan dan adopsi teknologi dalam mendukung kelincahan strategis UMKM, yang pada akhirnya berkontribusi terhadap keberlanjutan usaha di tengah dinamika pasar. Temuan ini memiliki implikasi praktis bagi pelaku UMKM dan pembuat kebijakan dalam merumuskan strategi peningkatan daya saing.
Employee Retention in the Era of Generation Z: A Bibliometric Study Wijaya, Muhammad Nur Ilham; Yulianti, Praptini
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.v5i2.2646

Abstract

This study analyzes Generation Z retention using a bibliometric approach. Data were obtained from Scopus, selecting 41 articles related to Generation Z and Retention. The findings indicate a growing trend in publications over the past few years. Network analysis reveals strong connections between Employee Retention, Psychology, Sustainability, and Talent Management, emphasizing the need for a multidisciplinary approach. Density visualization highlights a primary focus on employee management, while sustainability and the creative industry remain underexplored. This study concludes that Generation Z retention strategies should incorporate flexibility, work-life balance, values, and technology to align with the characteristics of this generation.

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