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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 Effect Of Implementation Of Shariah Compliance And Islamic Corporate Social Responsibility (ICSR) On Financial Performance With Earning Quality As An Intervening Variable Lubis, Siti Nurhalizah; Siregar, Saparuddin; 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.v5i2.3203

Abstract

This study aims to analyze the effect of Shariah Compliance and Islamic Corporate Social Responsibility (ICSR) implementation on financial performance with earnings quality as an intervening variable in Islamic Commercial Banks in Indonesia for the period 2019–2023. This study uses a quantitative approach with path analysis to examine the direct and indirect relationships between variables. The results show that Shariah Compliance has a significant negative effect on financial performance and earnings quality, while ICSR has no significant effect on financial performance but a significant positive effect on earnings quality. The earnings quality variable is proven to have a significant positive effect on financial performance. The mediation test shows that financial performance is unable to positively mediate the relationship between Shariah Compliance and ICSR on earnings quality. This finding indicates that the implementation of sharia compliance and Islamic-based social responsibility programs still incurs short-term costs, resulting in suboptimal financial impacts, although in the long term it is expected to increase business legitimacy and sustainability. This study contributes to the literature on sharia governance by providing empirical evidence on the role of earnings quality as an intervening variable in the relationship between Shariah Compliance, ICSR, and financial performance in Islamic banks in Indonesia
Analysis of Entrepreneurship-Based Human Resource Management Integration to Improve Business Ecosystem Sustainability in a Dynamic Market Era: A Study in Magelang Regency Atmaja, Hanung Eka; Widayanti, Ipuk; Ikhwan, Khairul; Aldianti, Raina Dewi
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.v5i2.3205

Abstract

The increasingly dynamic business environment requires business actors, especially MSMEs, to adapt quickly and strategically to remain sustainable. Human resource management that is not only administrative but also oriented towards entrepreneurial values is believed to be the key to strengthening competitiveness in an era of rapidly changing markets. This study aims to analyse the effect of entrepreneurial human resource management integration on business ecosystem sustainability, with the dynamic market era as a mediating variable. This study employs an explanatory quantitative approach to examine MSMEs in Magelang Regency, Central Java. The study population consists of all active MSME actors, and through the proportionate stratified random sampling method, 71 respondents were obtained as the study sample. Primary data were collected using a Likert scale questionnaire and analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS version 4.0. The results show that integrating entrepreneurial human resource management has a positive effect on market adaptability, which significantly improves the sustainability of the business ecosystem. Furthermore, the dynamic market era was found to mediate the relationship between entrepreneurial human resource management and business sustainability. This confirms that successful innovative human resource management must be accompanied by the ability to cope with changes in the external environment. These findings have important implications for strengthening MSME development strategies based on human capabilities and sustainable market adaptation.
Uncovering the Driving Factors of Microtransactions: Digital Consumer Behavior, In-Game Events, and the Influence of FOMO among Generation Z In Indonesia Brillyan Arthur; , 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.v5i2.3216

Abstract

The mobile gaming industry has grown rapidly in recent years, with an increasing number of players and significant revenues. One of the main sources of revenue for game developers is microtransactions, which are in-game purchases that allow players to obtain virtual goods or in-game currency. Although microtransactions have become an important source of revenue, there is still little research specifically examining the factors that influence digital consumer behavior in making microtransactions. This study aims to uncover the factors that drive microtransactions among the younger generation in Indonesia, focusing on digital consumer behavior, in-game events, and the influence of fear of missing out (FoMO). This study uses an online survey method with a sample of 250 respondents selected using purposive sampling techniques. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software. The results showed that digital consumer behavior, in-game events, and FoMO had a positive and significant effect on microtransactions. In addition, FoMO also acted as a mediator in the relationship between digital consumer behavior and in-game events on microtransactions. This study contributes to the understanding of digital consumer behavior and the factors that influence microtransactions among Generation Z in Indonesia.
The Effect Of Literacy, Financial Inclusion, Lifestyle, And Environment On The Rise Of Illegal Online Loans Through Easy Transactions Among The Community Yuannisa, Rizka Adlia; Rokan, Mustafa Kamal; Batubara, Maryam
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.v5i2.3234

Abstract

The value of fintech lending, also known as online lending (pinjol), in Indonesia has increased for three consecutive months from July to September 2023. Due to the ease of access, various illegal online loans have sprung up. The type of research used in this study is quantitative research. This correlation study was conducted by researchers to determine the level of relationship between two or more variables, without making any changes. Overall, the prevalence of illegal online loans among the public is greatly influenced by financial literacy, financial inclusion, and lifestyle, with ease of transaction as the main mediator. The social environment does not play a significant role in this context. To reduce the negative impact of illegal online loans, a combination of increased literacy, wise financial inclusion regulations, control of consumptive lifestyles, and strict regulations on the ease of transactions on online lending platforms is needed.
The Influence of Job Stress, Job Satisfaction, and Work Motivation on Employee Performance at Muhammad Zein Regional Hospital, East Belitung: inggris Ezdwima Putrisia, Ezdwima Putrisia; Ignatius Soni Kurniawan; Eko Yulianto
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.v5i2.3243

Abstract

This research is motivated by the importance of improving the performance of Muhammad Zein Belitung Timur Regional Hospital employees which is influenced by job stress, job satisfaction, and work motivation. The purpose of this study is to analyze the influence of job stress, job satisfaction, and work motivation on the performance of Muhammad Zein Belitung Timur Regional Hospital employees, especially in the administration and skilled nurse divisions. This research is a quantitative study that uses census techniques in determining respondents. Data distribution uses questionnaires directly to administrative employees and skilled nurses. The data obtained are processed using SmartPLS 4. The results of this study indicate that job stress has a positive but insignificant effect on employee performance, job satisfaction has a positive and significant but weak effect on employee performance, work motivation has a positive and significant effect on employee performance. The implications of this study indicate that improving employee performance can be achieved through increasing motivation and job satisfaction. Management needs to create a supportive work environment, provide appropriate rewards, and manage work stress so as not to hinder employee productivity.
The Influence of Self-Efficacy, Work Flexibility and Job Crafting on Job Satisfaction of Employees at Radio Republik Indonesia Yogyakarta: inggris Elly Agustin, Elly Agustin; Ignatius Soni Kurniawan; Mohammad Ahyar Syafwan Lysander
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.v5i2.3244

Abstract

Study This motivated by the importance of improvement satisfaction Work employees who can influenced by various factor psychological and situational, including efficacy self, flexibility work, and job crafting. Research objectives This is For analyze influence efficacy self, flexibility work, and job crafting towards satisfaction Work employee at Radio Republik Indonesia (RRI) Yogyakarta. Research this is research quantitative with method census in determination amount respondents. Data collection was carried out through distribution questionnaire in a way direct to all over population research . The collected data furthermore processed and analyzed use device Smar-PLS software 4. Collected data furthermore processed and analyzed use device Smar-PLS 4 software with Structural Equation Modeling (SEM) approach. Research results This show that efficacy self No influential significant to satisfaction Work employees, flexibility Work influential positive and significant to satisfaction Work employees, while job crafting No influential positive and significant to satisfaction Work employee. Findings This indicates that flexibility work is a factor important things that can increase satisfaction work, while efficacy self and job crafting yet give influence directly real. Therefore​ that, organization expected can create system more work​ flexible and supportive balance between life personal and work to improve satisfaction Work employee.
Public Audit and Governance Quality in Decentralized Systems: The Case of Indonesia Siahay, Adolf Z. D.; Salle, Agustinus
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.v5i2.3245

Abstract

This study explores the relationship between audit opinions and governance weaknesses in Indonesian local governments from 2020 to 2024. Although most local governments received Unqualified Audit Opinions (UAO), many still face problems in areas such as Government Accounting Standards (GASB) compliance, Internal Control Systems (ICS), legal violations, poor financial disclosures, and lack of follow-up on audit recommendations (FAR). Using five years of national audit summary data from BPK, this research applies trend analysis and regression to see how these issues affect audit opinion scores. The results show that better compliance with government accounting standards and clear financial disclosures lead to better audit ratings. Legal violations reduce audit opinion quality. ICS has a negligible effect, while the FAR follow-up has little short-term impact. This study suggests that audit opinions do not always reflect the actual condition of financial governance. It recommends strengthening performance audits and improving how audit opinions are evaluated.
Village Financial Reporting and Local Government Performance: The Mediating Role of Institutional Isomorphism Syachbrani, Warka; Idrus, Mukhammad; Yusuf, Yulia Yunita; Ahmad
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.v5i2.3249

Abstract

This study investigates the factors influencing the preparation and utilization of village financial reports and their impact on local government performance, emphasizing the mediating role of institutional isomorphism. Using a mixed-method sequential explanatory design, data were collected from 100 villages in South Sulawesi, Indonesia. The quantitative phase involved surveys distributed to village heads, treasurers, and financial staff, followed by qualitative interviews to deepen the understanding of identified factors. Data were analyzed using regression and thematic analysis. Results reveal that technical capacity, regulatory compliance, and institutional pressures significantly affect the use of financial reports in decision-making. Coercive, mimetic, and normative isomorphism mechanisms mediate the relationship between financial reporting and performance. The findings contribute to developing an institutional-based performance measurement model for village governments. This study provides practical recommendations for enhancing accountability, transparency, and effectiveness in village financial management.
The Performance Level of Shipping Signs and the Depth of Shipping Channels Contribute to Integrated Port Time with the Number of Ship Visits as a Moderating Variable Rinandhi, Candra; Pahala, Yosi; Abidin, Zaenal; Sijabat, Eduard Alfian Syamsa
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.v5i2.3250

Abstract

In Indonesian seas, shipping signs' poor functionality might make it difficult for ships to navigate. Shipping accidents are more likely as a result, particularly when visibility is poor, like at night or in inclement weather. Analyzing the impact of shipping sign performance level and channel depth on the number of ship visits, the impact of shipping sign performance level, channel depth, and ship visitation on integrated port time, and the impact of shipping sign performance level and channel depth on integrated port time with the number of ship visits as a moderating variable are the goals of this study.The research methodology employed in this study is quantitative. A judgment sampling approach combined with a non-probability sampling technique was chosen by the researchers for this investigation. SPSS software was utilized by the researchers. The findings of the analysis indicate that both the channel depth and the level of performance of shipping signs have an impact on integrated port time. Additionally, the variable number of ship visits can moderate the relationship between the channel depth and integrated port time as well as the level of performance of shipping signs
Environmental Concern, Green Perceived Benefits, Green Perceived Quality, Green Awareness Of Price, Generation Z and Green Purchase Decisions (Case Study On The Body Shop Bali) Gusti Ngurah Giri Tohlangkir
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.v5i2.3259

Abstract

This study aims to analyze the influence of environmental concern, green perceived benefits, green perceived quality, and green awareness of price on green purchase decisions for The Body Shop products in Bali, as well as the role of Generation Z as a moderating variable. This study uses a quantitative method with a sample of 135-270 respondents selected using purposive sampling techniques. The results show that environmental concern, perceived green benefits, perceived green quality, and green price awareness have a positive and significant influence on green purchase decisions. Generation Z can moderate the relationship between environmental concern and green purchase decisions, but cannot moderate the relationship between perceived green benefits and green purchase decisions, nor between green price awareness and green purchase decisions. This study contributes to the literature on green consumer behavior and green product marketing strategies.

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