cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amar Sani
Contact Email
amar@stieamkop.ac.id
Phone
+6285399929080
Journal Mail Official
amar@stieamkop.ac.id
Editorial Address
Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
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 400 Documents
 21   22   23   24   25 
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
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.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.
A A Displaying The Explanatory Factor Of Interest In Purchasing Luxury Villas In Bali By Foreign Citizen Anasthasia, Arya Agung Ayu; Mahyuni, 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.v5i1.3112

Abstract

This study aims purchase interest is a behavior that arises in response to objects that indicate the desire of consumers to make purchases. Innovation is a new change that will lead to improvement. Then how can the property company convince investors in making purchases, if you look at from previous sales data in 2021 and 2023 there was a significant decline and increased significantly in 2024 in the sales process amid the property business competition in Bali. This study will use a qualitative approach with the case study analysis method. While the emergence of interest in the product is triggered by many aspects internally and externally. As a seller is very important to understand internal and internal aspects where it can help consumers feel the need to buy villas. Digital marketing is to describe the company's efforts to inform, promote, communicate and market a product and service through internet media. The role of architectural design innovation in increasing the interest of foreign investors towards the purchase of Luxury Villa in Bali is very significant. The emergence of competition in the business world is inevitable. With competition, efforts are faced with various opportunities and threats both from outside and from within the country. This study aims purchase interest is a behavior that arises in response to objects that indicate the desire of consumers to make purchases. Innovation is a new change that will lead to improvement. Then how can the property company convince investors in making purchases, if you look at from previous sales data in 2021 and 2023 there was a significant decline and increased significantly in 2024 in the sales process amid the property business competition in Bali. This study will use a qualitative approach with the case study analysis method. While the emergence of interest in the product is triggered by many aspects internally and externally. As a seller is very important to understand internal and internal aspects where it can help consumers feel the need to buy villas. Digital marketing is to describe the company's efforts to inform, promote, communicate and market a product and service through internet media. The role of architectural design innovation in increasing the interest of foreign investors towards the purchase of Luxury Villa in Bali is very significant. The emergence of competition in the business world is inevitable. With competition, efforts are faced with various opportunities and threats both from outside and from within the country.
The Role of Organizational Commitment as a Mediator of the Influence of Situational Leadership on the Turnover Intention of Student Cooperative Members at Udayana University Suasana, I Gst. A. Kt. Gd.; Anak Agung Gede Suarjaya; Ketut Juliartini; Ida Ayu Putri Laksmidewi Purba
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.v5i2.3116

Abstract

Empirical data shows that the participation of students interested in becoming administrators or members of Kopma Unud is still very low. So, higher education which is expected to play a role in fostering learning through the Student Activity Unit (UKM) Kopma Unud organization has not been maximized. The objectives of the study are: a) To explain the influence of organizational commitment on the turnover intention of student cooperative members at Udayana University. b) To explain the influence of organizational commitment on the situational leadership of student cooperative members at Udayana University. c) To explain the influence of situational leadership on the turnover intention of student cooperative members at Udayana University. d) To explain the role of situational leadership as a mediator of the influence of organizational commitment on the turnover intention of student cooperative members at Udayana University. The research respondents were all Unud students who had been and or were currently members of Kopma, with a population of 117 The research sample was saturated, so the sample size was the same as the number of population members. The research data were analyzed using the SmartPLS application.The results of the study illustrate; situational leadership is not significant on turnover intention, situational leadership has a significant effect on organizational commitment, and organizational commitment has a significant effect on turnover intention with a relatively large impact. Other results found that organizational commitment acts as a full mediation of the influence of situational leadership on turnover intention.
The Impact of Local Wisdom-Based Tourism on MSME Income Growth: The Mediating Role of Digital Marketing Sumarni, Sumarni; Prabowo , Rahmat Eko; Hadijah, Andi St.
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.v5i2.3120

Abstract

Tourism based on local wisdom has great potential in encouraging regional economic growth, especially for MSMEs. However, there are still many MSMEs that face obstacles in increasing revenue due to limited market access, ineffective marketing strategies, and low adoption of digitalization. This study aims to analyze the influence of tourism based on local wisdom on MSME income by mediating marketing digitalization. Using quantitative methods with explanatory research design. Data was collected through questionnaires distributed to MSMEs in the Kajang Bulukumba tourist area. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study show that tourism based on local wisdom has a positive and insignificant effect on the income of MSMEs. Tourism variables based on local wisdom have a significant negative effect on marketing digitalization, as well as marketing digitalization has a significant negative effect on MSME income. This shows that the role of digitalization as a mediator is not optimal. These findings imply the need for local governments and stakeholders to strengthen the digital capacity of MSMEs through training, mentoring, and facilitation so that the potential of tourism based on local wisdom can be maximized in increasing MSME income.
Intellectual Capital, Dividend Policy, Corporate Risk Disclosure And Firm Equity Valuation In Banking Companies Indonesia Habsyi, Muhamad Anton; Sutisna; Sari, Gema Ika
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.v5i1.3146

Abstract

The assessment of equity value serves as a crucial indicator in the banking sector, which plays a strategic role in the national economy. Fluctuations in PBV among listed banks on the IDX during 2020–2024 reflect dynamic market perceptions of banking performance. This study investigates the influence of intellectual capital and dividend policy on equity valuation with corporate risk disclosure (CRD) as an intervening variable. A quantitative research design was employed using panel data regression analysis. The sample consists of 20 banking companies listed on IDX for 2020–2024 period, with data processed through EViews software. The findings reveal that intellectual capital exerts a positive effect on equity valuation. Dividend policy and CRD demonstrate no significant influence. Furthermore, CRD does not mediate the relationship between the independent variables and equity valuation. The study highlights that equity value in Indonesia’s banking industry is primarily shaped by effective management of intellectual capital, rather than by dividend policy or CRD.
The Influence of Tax System Modernization, Public Trust, and Taxpayer Awareness on Tax Compliance Azreen, Tsaninda Adzkya Azleany; Kurnia
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.v5i2.3149

Abstract

This research endeavors to scrutinize how enhancements to the taxation system, citizens' faith in governance, and comprehension among taxpayers impact the adherence to tax regulations by self-employed individual taxpayers within the jurisdiction of the Cianjur Pratama Tax Office. A quantitative methodology is employed, characterized by a descriptive causal investigation framework. The entire demographic under consideration encompasses all self-employed individual taxpayers duly registered at the Cianjur Pratama Tax Office, which amounts to 75,350 individuals; a subset of 100 participants was chosen utilizing a convenience sampling technique. Information was gathered via questionnaires employing a five-tiered Likert scale in conjunction with supplementary information extracted from authorized Directorate General of Taxes records. Evaluations pertaining to accuracy and consistency were performed to ascertain the tool's appropriateness for deployment. Analytical procedures were executed utilizing IBM SPSS Statistics 26, encompassing descriptive statistical assessments and evaluations of fundamental assumptions, specifically normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing with t-tests, F-tests, and coefficients of determination (R²). The results show that tax system modernization, public trust, and taxpayer awareness partially and simultaneously have a positive and significant effect on the compliance of non-employee WPOP. These findings emphasize the importance of system modernization, increased trust, and tax education as effective strategies to improve taxpayer compliance.
Transisi Bisnis Penipuan Online “Sobis” Menjadi Usaha Produktif Dalam Menciptakan Lapangan Kerja Yang Positif Di Lingkungan Masyarakat Kabupaten Sidenreng Rappang jumriah basri, Jumriah Basri; Putri D, A. Kartini Sari; Wirdana, Sri; Ayu, Ari; Nurwafiyyah, Auliyah
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.v5i2.3154

Abstract

The urgency of this research lies in the pressing need to understand and address the socio-economic impact of "Sobis" in Sidenreng Rappang Regency. The proposed solution is to redirect former perpetrators toward legal businesses in order to reduce cybercrime, improve welfare, create job opportunities, and strengthen the local economy. This study employs a qualitative-descriptive method, using phenomenology and case study techniques. The findings show that the transition of former online fraud perpetrators in Sidenreng Rappang Regency has brought positive impacts on economic, social, and psychological aspects. Economically, although legal income is smaller, their financial condition is now more stable, organized, and allows for savings. Socially, they are better able to adapt, leave behind a false luxurious lifestyle, and build a positive image through legal businesses. Psychologically, they experience greater peace and more stable happiness compared to their past, which was full of stress and paranoia. Awareness of legal consequences also strengthens their determination not to return to illegal activities. In short, this transition results in economic stability, social modesty, and psychological calmness.
Studi Etnografi Optimalisasi Pengelolaan Keuangan Daerah dengan Refleksi Nilai – Nilai Pappasang Mandar Amirullah, Sufyan; K, Ahmad; Mus, Sari Fatimah
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.v5i2.3160

Abstract

Penelitian ini bertujuan untuk menginterpretasikan peran nilai-nilai budaya pappasang Mandar dalam pengelolaan keuangan daerah Pemerintah Provinsi Sulawesi Barat. Metode penelitian ini menggunakan pendekatan etnografi klasik yang terdiri dari 5 tahap analisis data yaitu analisis domain, pola-pola hubungan semantik, analisis taksonomi, dan analisis kompensial, serta analisis tema budaya. Penelitian ini dilakukan di kantor Badan Pengelola Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat dan Aliansi Masyarakat Adat Nusantara Kabupaten Majene. Hasil penelitian menunjukkan bahwa dalam pengelolaan keuangan daerah, Pemerintah Provinsi Sulawesi Barat telah menerapkan nilai-nilai pappasang Mandar pada setiap prinsip pengelolaan keuangan daerah yang terdiri dari akuntabilitas, value for money, Kejujuran, transparansi, dan pengendalian.
Mediation Of Organizational Commitment Between Discipline And Human Resource Development In Improving The Performance Of Local Government Employees In Pandeglang District Febratama, Dava; Basrowi; Sariwardani, RR. Andriani
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.v5i2.3162

Abstract

This research is motivated by the importance of improving the performance of civil servants within the Pandeglang Regency Government in facing the increasingly complex dynamics of public service delivery. Discipline and human resource (HR) development are seen as strategic keys to boosting productivity, while organizational commitment is believed to strengthen employee engagement with the organization. The purpose of this study is to analyze the influence of discipline and human resource development on employee performance, and to test the role of organizational commitment as a mediating variable. The methodology used is a quantitative approach with the method Structural Equation Modelling-Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to 297 civil servants which are selected using techniques proportionate stratified random sampling, so that it can represent conditions proportionally in each work unit. The results of the study indicate that discipline has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment. Human resource development has a positive effect on organizational commitment, but does not have a significant direct effect on employee performance. These findings indicate that organizational commitment acts as an important mediator, strengthening the relationship between discipline and performance, as well as between human resource development and employee performance. The conclusion of this study confirms that improving employee performance in the Pandeglang Regency Regional Government does not only depend on efforts to improve discipline and develop HR capacity, but also requires strengthening organizational commitment as a binding factor that ensures the sustainability of results. Further discussion implied the need for an integrated civil service management strategy, such as implementing a culture of discipline based on exemplary behavior, sustainable competency development programs, and internal policies that strengthen employee loyalty and commitment to the organization. These efforts are expected to improve the quality of public services that are responsive, accountable, and oriented toward public satisfaction.
The Effectiveness of Digital Banking Byond in Increasing Quality Service and Satisfaction Custamers at Bank Syariah Indonesia Pamekasan Branch Amina, Sitti; Hanifah, Luluk
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.v5i2.3163

Abstract

This study aims to analyze the implementation, effectiveness, and influence of BYOND digital banking services on improving service quality and customer satisfaction at Bank Syariah Indonesia KC Pamekasan . Using a descriptive qualitative approach, data were collected through semi-structured interviews with customers and documentation from various relevant sources. The results show that BYOND implementation is supported by customer education strategies, digital promotions, and strengthening frontline services, but faces digital literacy challenges for some customers. Service effectiveness is reflected in increased transaction speed and system reliability, despite being disrupted by a server downtime incident in 2023. Customer satisfaction generally increases due to ease of access, security, and speed of service, accompanied by a positive impact on corporate image and compliance with sharia principles. This study recommends improving digital literacy, strengthening technological infrastructure, and optimizing communication during disruptions to maintain service quality and customer satisfaction.

Page 23 of 40 | Total Record : 400

 21   22   23   24   25 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January - June Vol. 5 No. 2 (2025): July - December Vol. 5 No. 1 (2025): January - June Vol. 4 No. 2 (2024): July - Desember Vol. 4 No. 1 (2024): January - June Vol. 3 No. 2 (2023): July - Desember Vol. 3 No. 1 (2023): January - June Vol. 2 No. 2 (2022): July - December Vol. 2 No. 1 (2022): January - June Vol. 1 No. 2 (2021): July - December Vol. 1 No. 1 (2021): January - June More Issue