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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 Inflation, Mental Accounting, and Risk Aversion on Investment Decisions with Financial Literacy as a Moderating Variable Putu Dewi Pratiwi Pradnyasari; Ni Kadek Sinarwati; I Gusti Ayu Purnamawati
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.v5i2.2726

Abstract

This study examines the influence of inflation, mental accounting, and Risk Aversion on investment decisions, with financial literacy as a mediating variable among stock investors in the Province of Bali. Data collection was conducted using a questionnaire containing a series of statements related to each variable studied, as well as interviews with two investment practitioners to support the questionnaire results. The respondents of this study were stock investors residing in Bali Province who have been actively investing for more than one year. The sample consisted of 400 respondents. Data analysis was conducted using the SmartPLS 2.0 software. Hypothesis testing using the PLS approach was carried out in two stages: the outer model and the inner model testing. The outer model test was conducted to validate the reliability and validity of all indicators for each variable. The inner model test was conducted to examine the relationships among variables based on the established hypotheses. The results of the study indicate that (1) Inflation has a positive and significant effect on investment decisions; (2) Mental accounting has a positive and significant effect on investment decisions; (3) Risk Aversion has a negative and significant effect on investment decisions; (4) Financial literacy weakens the effect of inflation on investment decisions; (5) Financial literacy strengthens the effect of mental accounting on investment decisions, and (6) Financial literacy weakens the effect of Risk Aversion on investment decisions.
Factors Affecting Purchasing Decisions on Wardah Cosmetics : (Case Study: People in Medan City) Edji, Syahdani Nazwa; Yenni Samri Juliati Nasution; Khairina Tambunan
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.v5i2.2745

Abstract

This study aims to determine and analyze the factors that influence purchasing decisions on wardah cosmetics among the people of Medan city. This research uses a quantitative approach. The data used in this study are primary data obtained from questionnaires. The sample of this study was the people of the city of Medan, totaling 100 respondents. The analysis technique uses multiple linear regression analysis. The results of the study partially show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions. The results of the study simultaneously show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions.
Systematic Literature Review: Development Strategies of Jepara Wood Furniture MSMEs in Indonesia Shariah Economic Review Raisa Aulia Rahma; Tri Inda Fadhila Rahma; Nurul Jannah
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.v5i2.2746

Abstract

Wood furniture Micro, Small and Medium Enterprises (MSMEs) in Jepara play an important role in the regional and national economy. However, this sector faces various challenges, such as global competition, limited capital, market access, and the application of sharia economic principles in business management. This study aims to analyze the development strategy of Jepara wood furniture MSMEs from a sharia economic perspective through a Systematic Literature Review (SLR) approach. The research method uses systematic observation of relevant literature from journals, books, and other academic publications. The results show that the development strategy of wood furniture MSMEs can be done through optimizing sharia-based financing, improving product quality with halal standards, digitizing marketing, and strengthening partnerships with financial institutions and the government. Sharia economic principles, such as justice, transparency, and desirability.
The Influence of Product Availability, Price, and Product Quality on Consumer Repurchase Intention Ferdyansyah, Mico; Maidalena
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.v5i2.2771

Abstract

Repurchase intention is a consumer's interest in making a repeat purchase based on previous purchasing experiences. High repurchase intention reflects a high level of consumer satisfaction when deciding to adopt a product. This study aims to examine the influence of product availability, price, and product quality on consumer repurchase intention. This study uses a quantitative approach. The sampling method was carried out using an accidental sampling technique. The number of respondents in this study was 70 people, because this number has exceeded the minimum limit according to Roscoe's opinion. The data collection technique was carried out through a questionnaire with statements related to the research variables and in accordance with the research title, and was supplemented by observation and interviews. The data analysis technique used in this study was descriptive quantitative with a multiple linear regression analysis model. Data analysis was carried out using SPSS version 20 software. The results of the study showed that product availability and product quality partially influenced consumer repurchase intention, while price did not influence repurchase intention. Meanwhile, simultaneously, product availability, price, and product quality jointly influenced consumer repurchase intention.
Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective Ahmed, Zakaria; Yenni Samri Juliati Nasution; Nurlaila
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.v5i2.2772

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.
Analysis Of The Core Tax Digitalization Innovation System For The World Of Taxation For The Compliance Of Taxpayers Of North Sumatra Province Maisyura, Dina; Syafina, Laylan; Nurwani, Nurwani
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.v5i2.2775

Abstract

Tax as one of the sources of state revenue which of course has great potential in financing national development. However, the problems of the people in North Sumatra arise due to the lack of efficiency in the taxpayer administration system because most people lack access to tax information. Therefore, this study aims to analyze the application of the Core Tax digitalization innovation system in the world of taxation for taxpayer compliance in North Sumatra Province. The study uses a descriptive qualitative approach with data collection techniques through documentation studies, secondary data analysis from DJP reports, and in-depth interviews with key informants, including tax instructors and operational employees of the tax office. Based on the results of the research that has been conducted, it can be concluded that the application of the Core Tax Administration System (CTAS) as a form of digital innovation in tax administration has had a positive impact on increasing efficiency, transparency, and ease of tax services in North Sumatra Province.
Finansial Performance Analysis of the Regional Government of Enrekang Regency for Fisical Tears 2018-2020 Nur, Yustika; Haeril, Haeril; Albar, Albar; Kurnia M, Fakhruddin
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.v5i2.2781

Abstract

This research is a quantitative descriptive study conducted at the Enrekang Regency Government with the title Financial Performance Analysis of the Enrekang Regency Government for the 2018–2020 Fiscal Year. The purpose of this study is to determine and analyze the financial performance of the local government of Enrekang Regency over the last three years (2018–2020), using data from the Budget Realization Report of the Enrekang Regency Government for the 2018–2020 Fiscal Year. The analytical tools used in this research include the Regional Financial Independence Ratio, the Effectiveness and Efficiency Ratio of Regional Original Income, the Activity Ratio, the Growth Ratio, the Decentralization Ratio, and the Regional Financial Dependence Ratio. The results show that the financial performance of the Enrekang Regency Government is characterized by: (1) a low Regional Financial Independence Ratio, averaging 30.77%; (2) an ineffective Effectiveness Ratio, averaging 57.33%; (3) a very efficient Efficiency Ratio, averaging 3.4%; (4) poor capital expenditure performance with an average of 20.51% and good operational expenditure performance with an average of 79.17%; (5) low income growth, averaging 17.17%, and low expenditure growth, averaging 3.67%; and (6) a Decentralization Ratio that, in general, indicates that decentralization has not yet been effectively implemented.
Survival Time To Claim Analysis On Travel Insurance Products (UMRAH) Case Study On PT. Jasindo Syariah KC Medan Romadhoni, Fajri; Marliyah, Marliyah; Sugianto, Sugianto
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.v5i2.2792

Abstract

The analysis of survival time to claim carried out on Umrah travel insurance products at PT. Jasindo Syariah KC Medan can help with risk management, where the main purpose of the research is to understand the duration between policy purchase and claim submission, as well as the factors that affect that time. This study was conducted on a sample of 80 Umrah travel insurance policies that met certain criteria, using a quantitative approach. The population in this study is the entire Umrah travel insurance policy and samples are taken purposively based on predetermined criteria. Descriptive and survival analysis, including Kaplan-Meier estimation, log-rank tests, and Cox proportional hazards regression, were applied. The results showed that the average claim time was 22.89 days with significant variation among participants. Factors such as the type of insurance (group vs individual) and claim status have been proven to affect the duration of the claim. This study emphasizes the importance of analyzing claim patterns in risk management and accurate premium determination, as well as improving the quality of sharia insurance services in meeting the needs of Umrah pilgrims.
The Influence of Ewom on Mindful Consumption Behavior Mediated by Attitude, Religiosity, and Mindfulness Bunga Agustina Perdani; Rini Kuswati; Moechammad Nasir
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.v5i2.2799

Abstract

The purpose of this study is to analyze the influence of Ewom on mindful consumption behavior mediated by Attitude, Religiosity, and Mindfulness. This research employs an explanatory quantitative approach. The population in this study consists of consumers who actively use digital media to search for information about products and receive information from electronic word of mouth (eWOM), particularly those with experience purchasing thrift products. The data in this study are primary. The sampling technique employed in this study is a non-probability sampling approach based on purposive sampling. Data analysis techniques utilize PLS-SEM Software, specifically SMARTPLS. PLS-SEM analysis consists of two parts: the outer model and the inner model. The outer model analysis includes validity testing, reliability testing, and multicollinearity testing. The inner model analysis includes model Goodness testing and hypothesis testing. The results of this study indicate that EWOM has a positive and significant influence on Mindful Consumption Behavior. EWOM has a positive and considerable impact on Attitude. EWOM has a positive and significant effect on Religiosity. EWOM has a positive and substantial influence on Mindfulness. Attitude has no considerable effect on Mindful Consumption Behavior. Religiosity has a positive and significant impact on Mindful Consumption Behavior. Mindfulness has a positive and significant effect on Mindful Consumption Behavior. Attitude does not mediate the relationship between EWOM and Mindful Consumption Behavior. Religiosity mediates the impact of EWOM on Mindful Consumption Behavior. Mindfulness mediates the relationship between EWOM and Mindful Consumption Behavior.
The Influence of Product Innovation and Service Innovation on the Saving Interest of the Millennial Generation at Bank Syariah Indonesia KCP Cemara Asri Dea Amanda Putri; Aqwa Naser Daulay; Nur Ahmadi Bi Rahmani
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.v5i2.2804

Abstract

This study analyzes the effect of product innovation and service innovation on the saving interest of the millennial generation at Bank Syariah Indonesia KCP Cemara Asri, Medan. The scope of the study focuses on millennial customers who are the primary target of Islamic banking services. This is a quantitative research using an associative approach. Primary data were collected through questionnaires distributed to 100 respondents using purposive sampling technique. The research instruments were tested for validity and reliability. Data analysis was conducted using multiple linear regression with SPSS version 21. The results showed that partially, product innovation had a significant effect on saving interest, as did service innovation, which positively contributes to increasing customer interest. The coefficient of determination (R²) value of 71.9% indicates that product and service innovation variables simultaneously explain the variability in saving interest. The conclusion of this study is that innovative strategies implemented by Islamic banks, both in terms of product development and digital service enhancement, significantly influence millennials' saving interest. These findings imply that Islamic banks need to continuously strengthen innovation elements to maintain and improve millennial customer loyalty in today’s digital era.

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