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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 Disruptive Environment, Value Chain Efficiency, And Logistics Agility On Logistics Innovation And Its Implications On Company Performance Widodo, Erlangga Putragung; Waskito, Saptono Kusdanu; Lestiani, Melia Eka
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.v5i2.2896

Abstract

This study provides a comprehensive examination of the effects of three independent variables - disruptive environment, value chain efficiency, and logistics agility - on logistics innovation and its subsequent impact on company performance at PT Pos Indonesia Main Branch Office in Jember. Data collection involved a structured questionnaire distributed to 146 respondents, including managers, staff members, and distribution partners. Data analysis was conducted using Structural Equation Modeling (SEM) with SMART PLS 3 software. The results indicate that a disruptive environment - characterized by emerging technologies, market volatility, and global uncertainties - drives logistics innovation with a contribution value of 28.22%, highlighting the necessity for swift adaptation to external changes. Additionally, value chain efficiency, encompassing asset optimization and waste reduction, contributes 25.31% to innovation, while logistics agility - measured by responsiveness and digital integration - accounts for 25.75% of the innovation effect. Furthermore, logistics innovation has a significant impact on company performance, with an effect size of 70.5%. These findings underscore the critical role of cross-functional collaboration, technological investment, and human capital development in bolstering innovation capabilities. Practical recommendations include strengthening strategic partnerships, establishing internal innovation hubs, and continuously monitoring market and technology trends to sustain competitive performance in the digital era.
Analysis of Production Cost and Revenue Budget to Support the Effectiveness of Production Cost Control in Making Dimsum at Adidimsum Medan Rangkuty, Fathia Mawaddah; Atika, Atika; Nasution, Yenni Samri Juliati
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.v5i2.2905

Abstract

Micro, small, and medium enterprises (MSMEs) are strategic sectors in encouraging national economic growth, one of which is through home industries engaged in processed food. This study aims to analyze the structure of the cost budget and production income and evaluate the effectiveness of cost control in the Home Industry of Adidimsum Medan Karya. The research method used is qualitative descriptive with a case study approach, using primary data obtained through direct interviews and documentation from business owners. The results of the study show that the total monthly production cost is IDR 61,870,000, while the income obtained reaches IDR 110,000,000, so that a profit margin of IDR 48,130,000 is obtained. Although this business has considerable profit potential, budget management has not been carried out in a structured manner, still using manual methods without digital or systematic recording. This risks causing cost leakage that can reduce production efficiency. Therefore, more effective cost control strategies are needed, such as the separation between fixed and variable costs, as well as the use of a simple integrated financial recording system. This research is expected to provide a real and practical picture for home food business actors in managing costs and income efficiently in order to maintain the continuity and competitiveness of their businesses in the midst of growing market competition.
A Investigating The Phenomenon of Jumper in Gen Z in The Banking Sector Elysia, Dina; Purnama Sari, Desak Made Febri
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.v5i2.2912

Abstract

This study aims to understand the phenomenon of “job hopping” among Generation Z employees in the banking sector, specifically at CIMB Niaga Bali Denpasar Branch. The research findings indicate that internal factors, such as discrepancies between job expectations and reality, monotony in tasks, limited personal development opportunities, and a lack of non-material recognition, influence Gen Z’s desire to switch jobs. External factors, including unsupportive work environments, unsupportive leadership, and rigid organizational structures, also contribute to this phenomenon. Socio-cultural factors, such as the influence of friends and family, as well as exposure to social media, also affect their decisions. The study concludes that job hopping among Gen Z is not a spontaneous phenomenon but rather a result of mismatches between job expectations and reality, as well as unsupportive work environments.. For companies, it is recommended to foster a supportive work environment, provide career development opportunities, and offer appropriate recognition. For Gen Z, it is advised to develop adaptability skills and choose companies that align with personal values.
The Influence of Leadership and Organizational Culture on Employee Performance Yuliaty, Farida; Firmansyah, M.Lutfi
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.v5i2.2917

Abstract

This study aims to analyze the influence of leadership and organizational culture on employee performance based on the latest literature review from 2020 to 2025. The method used is a systematic literature review by collecting and examining ten academic articles that meet the inclusion criteria from Google Scholar. The selected articles are evaluated based on their relevance and feasibility in supporting the research objectives. The analysis results show that effective leadership and positive organizational culture significantly contribute to improving employee performance, both directly and indirectly. These findings emphasize the important role of leaders and the organizational environment in driving productivity and achieving company goals.
Buy Now, Pay Later: Does Paylater Influence Impulsive Buying Among Generation Z? Ni Made Sukanadi; , Agus Putu Abiyasa
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.v5i2.2923

Abstract

This study aims to determine the effect of paylater features on impulsive buying behavior among Generation Z. Using an influence analysis method, this study will measure the extent to which paylater affects the impulsive buying behavior of Generation Z in the context of e-commerce. This study adopts a quantitative approach with a survey research design, utilizing an online Google Form. The data analysis technique employed in this study is quantitative analysis, with the analytical tool being the variance-based structural equation model (PLS-SEM). The results of the study indicate that shopping lifestyle, hedonic motivation, and sales promotions have a significant influence on positive emotions and impulsive buying. Additionally, positive emotions were found to act as a mediating variable in the relationship between shopping lifestyle, hedonic motivation, and sales promotions on impulsive buying.
Women in Green MSMEs: The Role of Influencers through Digital Marketing Indra, Indra Permana; Dian, Dian Rachmawati Afadi
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.v5i2.2940

Abstract

The objectives of this study are to analyze the role of education and social media on influencers, analyze the role of E-WOW and E-trust on digital marketing, analyze the role of influencers on MSME purchasing decisions, analyze the role of influencers on digital marketing, analyze the role of digital marketing on MSME purchasing decisions, and analyze the role of digital marketing in mediating the relationship between influencers and MSME purchasing decisions. The research data analysis method employs a quantitative descriptive approach, utilizing Structural Equation Modeling (SEM) as the data analysis technique. The research sample consists of women who have transacted with SMEs in the areas of Jakarta, Bekasi City, Bekasi Regency, and Tangerang, who have conducted transactions using e-commerce and other marketplaces. The sampling technique employs interviews, direct observation, and both online and offline questionnaires. The study's results indicate that the direct effect of the education variable has a significant impact on female influencers. Furthermore, the social media variable has a significant influence on female influencers. Additionally, the E-WOM variable has a significant influence on digital marketing. Furthermore, the E-Trust variable has a significant influence on digital marketing. Subsequently, the female influencer variable has a significant influence on the purchasing decisions of SMEs. The results of the female influencer variable do not influence digital marketing. The results of the digital marketing variable have a significant influence on the purchasing decisions of SMEs. However, the digital marketing variable does not mediate the relationship between female influencers and the purchasing decisions of SMEs.
Optimizing Value-Added Tax (VAT) Collection Through Tax Service Quality, Tax Audits, And Tax Compliance Noverina, Erika Damayanti; Hartinah , Siti
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.v5i2.2946

Abstract

VAT is an objective consumption tax that is applied to transactions involving goods and services regardless of the financial capacity of the consumers. One important element in improving the state's financial capacity to support financing for sustainable development is optimizing VAT revenue. By analyzing the effects of tax service quality, tax audits, and tax compliance on VAT income, this study aims to explore taxpayer behavior while filing VAT returns. Multiple linear regression analysis is one of the quantitative methods used in this investigation. With a sample size of 60 data points, the secondary data under investigation were obtained from the Jakarta Kramat Jati Tax Office as monthly time series data for the years 2020–2024. SPSS version 22 was used to process the data. The results of the study indicate that value-added tax (VAT) revenues are not significantly impacted by the quality of tax services. On the other hand, value-added tax (VAT) income greatly benefits from tax audits and compliance. Additionally, VAT income is impacted by audits, compliance, and the quality of tax services.
The Effect Of Profitability And Company Size On Corporate Sustainability Reporting With Independent Commissioners As A Moderating Variable Maharani, Septia; Tarmizi, M. Irfan
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.v5i2.2955

Abstract

This study aims to analyze the influence of profitability, company size, and independent commissioners on Corporate Sustainability Reporting (CSR) disclosure, as well as to evaluate the role of independent commissioners as a moderating variable. The study was conducted on 27 mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 using a quantitative descriptive and verification approach. Secondary data were analyzed using panel regression with the help of E-Views 12. The results show that profitability and company size have a significant effect on CSR. Independent commissioners do not have a direct effect, but they are able to strengthen the relationship between profitability and CSR, although not on the relationship between company size. These findings indicate that sustainability reporting is more determined by financial performance and business scale, while the oversight function of independent commissioners is still not optimal. Keywords: Profitability; Company Size; Sustainability Reporting; Independent Commissioners.
Analysis of Work Motivation Regarding Fixed Income Reception (Siltap) Among Village Officials in Sisobahili Village, Gido District, Nias Regency Laoli, Yosea; Mendrofa, Syah Abadi
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.v5i2.2960

Abstract

This study examines the factors influencing village officials' work ethic regarding the receipt of Fixed Income (Siltap) in Sisobahili Village, Gido District, Nias Regency. Using qualitative methods, the research conducted in-depth interviews with three key informants: the Village Head, the Head of General Affairs and Planning, and the Head of Welfare. Data was collected through observation, structured interviews, and documentation, and analyzed using Miles and Huberman's interactive model. Findings reveal supporting factors include timely Siltap disbursement, income certainty, and administrative transparency. Inhibiting factors encompass disbursement delays, insufficient non-financial rewards, and disproportionate workload distribution. Results show a significant positive correlation between timely Siltap disbursement and work motivation levels. The village government optimizes motivation through consistent disbursement timing, improved financial transparency, competency development training, and integrated performance evaluation systems. Siltap functions as both a financial compensation and a strategic motivation tool, fostering accountability and professionalism. Recommendations include maintaining consistent disbursement, developing non-material appreciation systems, and optimizing workload distribution.
Optimization Of Sharia Micro Credit Financing As An Inclusive Solution For Msmes: Swot Analysis Approach: (Case Study: Bsi Kanwil S Parman) Ayunda Syapa Azra; Fauzi Arif Lubis; Muhammad Syahbudi
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.v5i2.2963

Abstract

This study aims to analyze the optimization of Sharia People's Business Credit (KUR) financing as an inclusive solution for MSMEs, using a case study at Bank Syariah Indonesia (BSI) S. Parman Medan Regional Office. Using a qualitative descriptive-analytical approach, data was collected through interviews with three financing marketers. The results show that Sharia KUR plays a crucial role in reaching MSMEs that have been underserved by formal banking. BSI's humanistic, religious, and educational approach has successfully built customer trust and loyalty. However, several challenges remain, such as low sharia financial literacy, inefficient administrative processes, and competition from loan sharks offering faster processing times, even though they are detrimental to customers. Nevertheless, the potential growth of MSMEs in the culinary and halal livestock sectors opens up significant opportunities for the expansion of this financing. In conclusion, Sharia KUR is not only a sharia-based financing alternative, but also an inclusive and transformative economic empowerment instrument. To support the sustainability of this program, service optimization, ongoing education, and strengthening social relations between banks and business actors are needed. Sharia KUR has great potential to accelerate the growth of MSMEs that is fair, sustainable, and in accordance with Islamic economic principles.

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