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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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Towards Smart Food Distribution: Integrating Supply Chain Strategic Fit and Artificial Intelligence for National Food Independence Viyani, Ari Okta; Zahara, Inna; Tassa, Arnes; Dika, Laira
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.v5i2.3165

Abstract

Food self-sufficiency is an essential foundation in supporting national resilience. Food distribution in Indonesia still experiences serious obstacles, such as slow delivery, fuel waste, and inefficient distribution routes. AI technology has the potential to be a strategic solution to optimize the distribution system through route efficiency, energy savings, and increased delivery speed. This study aims to: (a) Test the effect of supply chain strategic fit, performance, and AI adoption in food distributors; (b) Dig deeper into the implementation, obstacles, challenges, readiness and opportunities, as well as driving factors for AI implementation in the food supply chain in Indonesia. The method used is a mixed-method, namely a quantitative approach with SEM-PLS and a qualitative approach using N-Vivo. The results of the quantitative analysis show that AI adoption mediates the relationship between supply chain strategic fit and rice distributor performance. Furthermore, the results of the qualitative analysis also support the idea that the distribution system using AI is considered to have great potential in optimizing food distribution in Indonesia. However, this adoption has several challenges, including costs, human resources, infrastructure, regulations, differences in regional topology, privacy and security, and ethics.
Analysis of Motivation and Work Discipline in Improving Kindergarten Teacher Performance: A Case Study in Kutablang District Bariah, Chairul; Yana, Sri; Imanda, Riska
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.v5i2.3169

Abstract

Teacher performance in the science teaching and learning process is an important indicator of achieving educational goals. This is the background to this research related to the low performance of teachers in kindergartens/early childhood education in Kutublang District. This study aims to analyze the influence of work discipline (X1) on teacher performance (Y); work motivation (X2) on teacher performance (Y), and the influence of both together on the performance of kindergarten/early childhood education teachers in Kutublang District. This study is a quantitative correlational study with a sample of 120 teachers. Sampling used a random technique, with all correlation tests using the SPSS program. The results of the study illustrate that there is a significant correlation between work discipline (X1) and teacher performance (Y) of 56.6% with the weakest dimension being adherence to time rules, the correlation between work motivation (X2) and teacher performance (Y) of 8.9% with weaknesses in the intrinsic motivation dimension, and a significant correlation between the two variables X1 and X2 simultaneously on teacher performance (Y) in TK/PAUD in Kutablang District of 56.2% with the regression equation Ŷ = 18.787 + 2.083 X1 + 0.154 X2. Based on the results of the study, the researcher provides recommendations that teachers should improve discipline, motivation, and achievement in carrying out work with a full sense of responsibility, and school leaders should always monitor teacher performance in science learning and provide encouragement so that teachers are motivated to improve work discipline.
The Influence of Brand Image, Price, and Product Quality on Customer Loyalty to Glad2Glow Products : (A Study of Glad2Glow Instagram Followers) Fani, Rista Adhalia; 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.v5i2.3175

Abstract

This study aims to analyze the influence of brand image, price, and product quality on customer loyalty to Glad2Glow products, Products (A Study of Glad2Glow Instagram Followers). The research applies a quantitative approach using a survey method, involving 100 respondents who are Glad2Glow Instagram followers and have purchased the products at least twice. Data were collected through questionnaires measured on a Likert scale and analyzed using multiple linear regression with SPSS 31.0. The findings show that brand image and price have a positive and significant effect on customer loyalty, while product quality does not have a significant impact. Simultaneously, the three variables are proven to influence customer loyalty, as indicated by the results of the F-test. These results highlight the importance of strengthening brand image and implementing appropriate pricing strategies to enhance loyalty in a highly competitive skincare industry. On the other hand, the insignificant role of product quality indicates that consumers’ loyalty toward Glad2Glow is more strongly driven by perceptions of brand reputation and affordability rather than product performance. The study suggests that future research expand the scope of variables such as promotion, trust, or satisfaction to provide a more comprehensive view of customer loyalty factors.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
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.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.
Digital Transformation in Accounting: Strategies to Enhance the Adoption of Technology-Based Record-Keeping Systems by Micro, Small, and Medium Enterprises (MSMEs) Ringan, Angelina Yenny; Paluala, Kusman; Sianturi, Meisya Gabeuli
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.v5i2.3187

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of Indonesia’s economy, but continue to face limitations in financial management due to the dominance of non-standardized manual record-keeping. Digital transformation in accounting emerges as an opportunity to improve efficiency, accuracy, and access to financing through technology-based recording systems. This study aims to analyze the factors influencing MSMEs’ readiness to adopt digital accounting technologies by employing an extended Technology Acceptance Model (TAM), incorporating digital literacy and technological experience as additional variables. A quantitative explanatory research design was applied, involving 96 respondents, including MSME owners and managers in Kendari City across the trade, service, and manufacturing sectors. Multiple linear regression analysis reveals that technological experience and perceived usefulness significantly influence adoption readiness, whereas digital literacy and perceived ease of use show no significant effect. Furthermore, Analysis of Variance (ANOVA) identifies differences in readiness across MSME sectors, particularly between the fashion and culinary industries. These findings underscore the critical role of hands-on technological experience and confidence in practical benefits as key drivers of adoption. This study contributes to the growing body of literature on technology adoption among Indonesian MSMEs. It offers practical implications for policymakers, accounting application providers, and MSME actors in designing strategies to enhance financial digitalization.
Improving the Performance of Women's MSMEs in Palopo City through Work-Life Balance, Social Capital, and Knowledge Management Marsal, Marsal; Febrian, Muh. Fadli; Erwina, Erwina; Munawir, Munawir; Nurjannah, Nurjannah
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.v5i2.3188

Abstract

This study aims to analyze the influence of Work-Life Balance, Social Capital, and Knowledge Management on improving the performance of women's MSMEs in Palopo City. MSMEs play a strategic role in the Indonesian economy by absorbing most of the workforce and contributing significantly to the national GDP. In Palopo City, the majority of MSMEs are managed by women who face dual challenges as entrepreneurs and homemakers. The research employs a quantitative method, with women MSME respondents selected through an incidental sampling technique, yielding a sample size of 200. Data analysis uses Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that all variables have positive and significant effects on MSME performance. Knowledge Management provides the most substantial contribution, followed by Work-Life Balance and Social Capital. These findings confirm that the ability to manage knowledge becomes the main competitive advantage in the digital era, while work-life balance and social capital remain vital in business success. Respondents are predominantly in productive age groups, married, have secondary or higher education levels, and fall into the micro-enterprise category. This research provides theoretical contributions to the development of models of women's MSME performance and practical recommendations for women's economic empowerment policies that consider holistic aspects, including knowledge management, work-life balance, and social capital development. Practical implications indicate the need for a comprehensive approach to MSME empowerment programs that not only focus on technical business aspects but also consider knowledge management, work-life balance, and social network development to achieve optimal performance.
Assessing the Entrepreneurial Readiness of Islamic School Students in South Sulawesi for Participation in the Global Halal Economy? Alam, Ade Ikhlas Amal; Fauzan Garantjang, Muhammad; Anissa Aulya Putri .T; Rispan, Dhiya Pravidya
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.v5i2.3192

Abstract

This study aims to assess the readiness of Islamic school students in South Sulawesi in halal-based entrepreneurship and identify the obstacles they face in meeting halal certification standards. With the growing halal industry in Indonesia and the increasing demand for halal-certified products, sharia-based entrepreneurship education is important to form a competitive young generation in this sector. However, there are still limitations in students' understanding of halal regulations, certification procedures, and business management in accordance with sharia principles. Therefore, this study examines the extent to which Islamic education programs have prepared students to become professional and competitive halal entrepreneurs. This research is closely related to Sustainable Development Goal 8 (SDG 8) - Decent Work and Economic Growth, as it focuses on creating economic opportunities for youth through halal entrepreneurship. By equipping students with a deeper understanding of halal standards and the Islamic financial system, it is hoped that they will be able to establish their own businesses and contribute to more inclusive economic growth. In addition, this research also aims to provide concrete recommendations for educational institutions and the government in improving education and socialization regarding the halal industry, so as to strengthen the halal MSME ecosystem in Indonesia and encourage the competitiveness of young business actors at the global level
The Influence of Work Motivation and Employee Competence on Employee Performance through Organizational Citizenship Behavior (OCB) in the Cilegon City Government Purnamanudin, IC Indra; Yusuf, Furtasan Ali; Nuryanto, Uli Wildan
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.v5i1.3193

Abstract

Employee performance in the Cilegon City Regional Government is not optimal, which is influenced by a lack of motivation to work, employee competence, and Organizational Citizenship Behavior (OCB). The purpose of this study is to evaluate how employee work motivation and competence impact their performance, both directly and indirectly, by using OCB as a mediating variable. Various issues are discussed, including: (1) the relationship between work motivation and employee performance; (2) the relationship between work motivation and OCB; (3) the relationship between employee competence and OCB; (4) the relationship between OCB and employee performance; and (6) the mediating role of OCB in the relationship between work motivation and employee competence. This study uses a quantitative method, namely PLS-SEM, or Partial Least Square-Structural Equation Modelling. The research instrument is a questionnaire that has been tested for validity and reliability, with respondents from State Civil Apparatus (ASN) selected through random sampling. The results show that work motivation and competence have a significant positive effect on employee performance and OCB, and OCB acts as a significant mediator. Recommendations are given to the Cilegon City Regional Government to increase motivation, competence, and the cultivation of OCB to encourage sustainable employee performance.
The Effect Of Transformational Leadership On Organizational Citizenship Behavior (Ocb) Mediated By Quality Of Work Life (Qwl) And Organizational Commitment In The Chemical Manufacturing Industry Sector In Cilegon City Dwiputri, Nadia Mutiara; Yusuf, Furtasan Ali; Nuryanto, Uli Wildan
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.v6i1.3194

Abstract

The background of this study is the crucial role of transformational leadership in fostering OCB in the chemical manufacturing industry, which faces significant challenges related to safety and quality of work. QWL and organizational commitment are considered mediating factors that can strengthen the influence of leadership on OCB in this work environment. The purpose of this research is to analyze the effect of transformational leadership on employee OCB in the chemical manufacturing sector of Cilegon City, simultaneously assessing the mediating roles of QWL and organizational commitment. The research method employed is quantitative using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). Data were collected via questionnaires distributed to 300 permanent employees across five chemical manufacturing companies in Cilegon City. Path analysis was conducted to test the direct and indirect relationships among variables. The results indicate that transformational leadership significantly affects OCB both directly and indirectly through the mediation of QWL and organizational commitment. Moreover, QWL significantly influences organizational commitment and OCB. These variables collectively explain 87.2% of the variance in employee OCB. The conclusion highlights the importance of developing transformational leadership and enhancing QWL and organizational commitment to improve OCB in the chemical manufacturing industry. Practical implications suggest the need for integrated programs combining leadership development, QWL, and organizational commitment to foster sustainable organizational performance.
Customer Experience, Emotional Marketing, and Customer Engagement in Customer Loyalty: Through Customer Satisfaction Dony Wira Sanjaya; , Agus Fredy Maradona
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.v5i2.3195

Abstract

This study aims to investigate the influence of customer experience, emotional marketing, and customer engagement on customer satisfaction and customer loyalty, as well as the role of customer satisfaction as a mediator in the relationship between these variables and customer loyalty. Specifically, this study focuses on analyzing the direct and indirect influences between these variables to provide a more comprehensive understanding of the dynamics of customer satisfaction and loyalty. This study uses Structural Equation Modeling (SEM) based on Analysis of Moment Structures (AMOS) to test the hypotheses. The analysis stages include data normality testing, outlier identification, measurement model evaluation, and structural model evaluation. This study found that customer experience and customer engagement have a positive and significant effect on customer loyalty through customer satisfaction. Meanwhile, emotional marketing directly influences customer loyalty, but customer satisfaction does not act as a mediator in this relationship. The results of this study provide valuable insights for companies in developing effective marketing strategies to increase customer loyalty. By understanding the important role of customer experience, strong interactions, and deep emotional connections, companies can create a more holistic and integrated approach to satisfying customers and building long-term loyalty. This study contributes to the development of marketing theory and provides practical implications for companies in increasing customer loyalty.

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