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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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What Makes Remote Teams Work: Exploring The Factors Behind Effective Virtual Collaboration Resmini, Komang Tri; Mahyuni, Luh Putu; Supriyadinata Gorda, Anak Agung Ngurah Eddy; Martini, Ida Ayu Oka
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.v5i2.3268

Abstract

This study aims to understand the dynamics of team management in this context in depth, including how team interactions are formed and how team effectiveness is maintained in a virtual workspace. Using a qualitative approach, this study explore in-depth how team management is carried out in a remote work system, what challenges arise, and how team members interpret their experiences of working in a distributed manner. This research is expected to contribute not only to the theoretical aspects of human resource management but also to provide practical guidance for companies in building a more inclusive, collaborative, and adaptive remote work system to meet changing times. Based on the results of the analysis and discussion that have been carried out in this study, the following conclusions can be drawn: Teamwork is related to the existence of solidarity within team members who work together where they depend on each other for resources to achieve organizational goals. Teamwork is an association or group of individuals who depend on each other for tasks and shared responsibility for which the results of performance are very high compared to the results of work done by individuals.
The Effect of Liquidity and Leverage to Return Shares with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange (IDX) for the Period 2020 - 2024 Herwadi, Dwi Juni Arti; Sutisna; Sari, Gema Ika
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.v5i2.3272

Abstract

This study aims to analyze the effect of Liquidity and Leverage on Stock Returns with Profitability as an intervening variable. The objects of the study were LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The method used was a quantitative approach with panel data regression analysis. The variables used included Liquidity (proxied by the Current Ratio) and Leverage (proxied by the Debt to Equity Ratio) as independent variables, Profitability (proxied by Return on Assets) as a mediating variable, and Stock Returns as the dependent variable. The results showed that Liquidity and Leverage had no significant effect on Stock Returns, while Profitability had a significant direct effect on Stock Returns. Furthermore, Liquidity had no significant effect on Profitability, but Leverage had a significant direct effect on Profitability. The mediation test using the Sobel test showed that Profitability did not significantly mediate the relationship between Liquidity and Stock Returns or between Leverage and Stock Returns. Management must prioritize strategies that can increase net profit and asset utilization efficiency. Increased profits will be directly reflected in share prices, benefiting investors and increasing stock returns.
Evaluation of the Effectiveness of Local Original Revenue Management in Supporting the Financial Performance of the Regional Government at the Office of the Regional Financial and Revenue Management Agency of South Nias Regency Lase, Freddywan; Hulu, Perlindungan Faebuadodo
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.v5i2.3298

Abstract

This research analyzes the financial performance and the effectiveness of Local Original Revenue (PAD) management in the South Nias Regency Government. Using a qualitative approach, data were collected through in-depth interviews, observation, and documentation from four purposively selected informants: the Head of the Revenue Planning and Evaluation Division, the Head of the Assessment Collection and Objection Sub-Division, BPKPD staff, and business taxpayers. Findings indicate significant PAD recovery in 2025, reaching IDR 38.15 billion or 149.25% of the target. However, this achievement was driven by unsustainable incidental factors, including refunds for overpayments on goods and services totaling IDR 15.6 billion. The regional independence ratio was only 2.59% ("Very Low" category), indicating extreme dependence on central government transfers, with transfers exceeding 97%. PAD management faces structural constraints: low public awareness and compliance, untapped potential, ineffective manual collection systems, and insufficient collection frequency. A critical disparity exists between management perception and reality—Hotel Service Tax, perceived as the main PAD base, accounts for only 0.20%. In comparison, the actual most significant contributors are Electricity Consumption Tax (8.13%), Restaurant Tax (5.72%), and Mineral and Coal Tax (3.58%). Overall, PAD management appears "Very Effective" at 149.25%, but this is misleading due to incidental factors. Regional Retribution achieved only 50.47% ("Ineffective"), indicating the need for fundamental improvements to the collection system.
Operational Concepts and Sharia Principles in the Management of Sharia Financial Institutions Asyrofi, Muhammad Zuhdi; Albahi, Muhammad; Andrini, Rozi
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.v5i2.3301

Abstract

Islamic Financial Institutions (IFIs) are financial entities that operate in accordance with Islamic Sharia principles, which prohibit practices such as riba (usury), gharar (uncertainty), and maisir (gambling), while upholding social and economic justice. This article aims to provide a comprehensive explanation of the operational concepts and Sharia principles that underpin the management of Islamic financial institutions, and to analyze their implementation within the modern financial system. This study employs a qualitative approach, drawing on sources from the Qur'an, Hadith, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and regulations issued by the Financial Services Authority (OJK). The findings indicate that the operations of Islamic financial institutions are founded upon three main pillars: justice ('adl), public interest (maslahah), and transparency (amanah). These principles are implemented through various Sharia contracts such as mudharabah (profit-sharing), musyarakah (partnership), murabahah (cost-plus sale), ijarah (leasing), and wakalah (agency). Sharia principles serve not only as a legal and moral foundation but also shape the institution's risk management system, Sharia governance, and Islamic Corporate Social Responsibility (ICSR). Therefore, the management of Islamic financial institutions is not merely profit-oriented but also grounded in spiritual, social, and sustainable economic values for the ummah. This study is expected to enrich academic literature on strengthening Sharia governance and to provide recommendations for regulators and practitioners to enhance the quality of Sharia compliance within the financial sector.
Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective Jannah, Miftahul; Fitriani, Fitriani; Alimuddin, Alimuddin; Said, Darwis
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.v5i2.3321

Abstract

This study aims to analyze how symbolic interactions in live shopping on digital platforms shape consumer perceptions of product value, consumption ethics, and the credibility of sustainability claims conveyed through green marketing narratives. This study uses a qualitative approach with a non-positivistic paradigm and Blumer's symbolic interaction theory. Data were collected through virtual observation, in-depth interviews, and analysis of digital documentation to understand the meaning construction that emerged in real-time interactions between hosts and audiences. The results show that digital symbols, such as “eco-friendly” and “best seller” labels and sustainability narratives, play an important role in shaping consumer perceptions and purchasing decisions. However, the findings also reveal that many sustainability claims lack factual support, thereby increasing the risk of greenwashing. In addition, the study identifies an ethical consumption paradox: consumer sustainability awareness often fails to align with purchasing decisions due to social pressure, emotions, and the urgency created by the platform. This study emphasizes the importance of integrating sustainability symbols and transparent accounting evidence through ESG reporting, environmental audits, and digital disclosure innovations to increase public trust and encourage ethical and sustainable consumption practices.
Ethical Integrity and Spirituality in Accounting Practice: A Case Study of UMKM MOUKA Andi Kumala, Andi Sri Kumala Putri; Alimuddin, Alimuddin; Said, Darwis
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.v5i2.3327

Abstract

Penelitian ini bertujuan untuk memahami bagaimana nilai integritas, etika, dan spiritualitas dihayati dan terwujud dalam praktik akuntansi pada UMKM MOUKA di Kabupaten Sidenreng Rappang. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini menggali pengalaman, keyakinan, serta praktik keseharian pemilik dan karyawan dalam mengelola aktivitas bisnis dan pencatatan keuangan. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa integritas dipahami sebagai kejujuran dan keterbukaan dalam setiap keputusan akuntansi, ditunjukkan melalui pencatatan transaksi yang transparan serta evaluasi bersama ketika terjadi kekeliruan. Etika tercermin dalam relasi kerja yang menjunjung keadilan, kesantunan, serta tanggung jawab sosial kepada pelanggan dan karyawan. Sementara itu, spiritualitas hadir sebagai landasan moral yang mengarahkan praktik bisnis, antara lain melalui penghentian operasional saat waktu salat dan keyakinan bahwa keberhasilan usaha merupakan bagian dari keberkahan. Ketiga nilai tersebut saling berkelindan dan membentuk praktik akuntansi berbasis nilai, yang tidak hanya berorientasi pada profit, tetapi juga pada makna, keberkahan, dan keberlanjutan usaha. Penelitian ini menegaskan bahwa akuntansi pada UMKM MOUKA tidak sekadar menjadi alat teknis, tetapi berfungsi sebagai praktik sosial dan spiritual yang memuat nilai-nilai moral, sehingga berkontribusi pada tumbuhnya kepercayaan publik dan keberlanjutan usaha.
The Influence of Communication and Employment Status on Employee Work Effectiveness Juliharta, I Dewa Gede Agung Kurnia; Zaharuddin, Zaharuddin; Sahim, Aswin Naldi; Supriyadi, Supriyadi
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.v5i2.3330

Abstract

The progress of an organization can be seen from changes towards the good, especially in achieving the goals that have been set, both private organizations and government agencies, will not be separated from the support of human resources owned by the organization. This study aims to reveal: 1) Is there an influence of communication on employee work effectiveness; 2) Is there an influence of employee status on employee work effectiveness.; 3) Is there an influence of communication and employee status together on employee work effectiveness. The method used in this study is quantitative with a survey approach. The population of this study were employees at the Directorate of Research and Community Service (DPPM) of the Ministry of Higher Education, Science, and Technology. The sampling technique used in this study was random sampling. Research data were obtained through the Communication, Employee Status and Work Effectiveness instruments. The results of the study 1) Communication has a significant effect on employee work effectiveness at DPPM of the Ministry of Higher Education, Science, and Technology.; 2) Employee Status has an effect but is not significant on Employee Work Effectiveness at DPPM of the Ministry of Higher Education, Science, and Technology.; 3) Communication partially has a significant influence, while Employment Status does not have a significant influence.
The Effectiveness of Business Model Canvas (BMC) to Increase the Competitiveness of MSMEs in the Culinary Sector in Palopo City Baso, Nurfatima Azzahra; Mahmut, Cici; Harla, Muh. Chaezar Fachreza
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.v5i2.3331

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector contribute significantly to local economic growth in Palopo City. However, many MSME actors face challenges in sustaining their businesses due to the lack of systematic business strategies. This study aims to analyze the effectiveness of implementing the Business Model Canvas (BMC) in improving the performance of culinary MSMEs in Palopo. The research employed a quantitative approach by distributing questionnaires to 80 culinary MSME respondents, complemented by in-depth interviews to enrich the qualitative data. Data analysis was conducted using the Structural Equation Modeling (SEM) method to examine the influence of the nine BMC elements on competitiveness and business sustainability. The results indicate that Value Proposition, Customer Relationship, and Key Activities have a significant impact on revenue growth and customer loyalty. Meanwhile, Channels and Revenue Streams play an important role in expanding market access and enhancing profitability. These findings confirm that BMC is an effective strategic framework for strengthening the competitiveness of culinary MSMEs in Palopo and can serve as a reference for local governments and supporting institutions in formulating sustainable MSME development programs
A Systematic Literature Review on the Integration of Spirituality and Religiosity in Shaping Managerial Ethics and Accounting Disclosure Quality Said, Saida; Syarifuddin, Syarifuddin; Alimudin, Alimudin
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.v5i2.3332

Abstract

This study was designed to explore and synthesize the development of literature discussing the contribution of spirituality and religiosity in shaping managerial ethics and improving the quality of accounting disclosures. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 framework, in which 47 articles from a total of 483 relevant publications were rigorously selected for in-depth analysis. The main objectives of this analysis are to map the patterns of relationships formed, understand the mechanisms of influence at work, and identify areas that are still under-researched in the context of contemporary managerial morality. From the results of this systematic review, it was found that spirituality plays a significant role in fostering personal integrity, strengthening ethical awareness, and increasing the capacity for individual self-control. These dimensions directly encourage the rejection of manipulative practices in the financial reporting process. Conversely, religiosity plays a more effective social control system, which not only suppresses the practice of earnings management but also improves the accuracy and transparency of financial information disclosure, especially in environments with weaknesses in governance structures. This study also shows that the influence of spiritual and religious values is not simple or linear, but is influenced by a number of mediating and moderating factors. These factors include the level of understanding of religious teachings, the location of internal control (locus of control), individual technical competence, organizational culture, and the strength of the governance system including the existence and role of the Sharia Supervisory Board. Based on these findings, this study proposes an integrative conceptual model, which describes how spiritual and religious values can be transformed into financial reporting behavior that upholds ethics. In addition, this study also identifies various gaps in the literature, including the lack of studies that discuss spiritual experiences at the individual level (micro studies), the lack of a longitudinal approach in related research, and the limited context of studies that focus on developing countries. Therefore, this SLR makes a significant contribution to theory development by integrating two key moral elements in accounting research, as well as providing a clear direction for future research that focuses on ethics, spirituality, and sustainable governance practices.
Compensation, Organizational Loyalty, and Work Motivation as Determinants of Health Worker Performance in Cipayung Primary Health Centers, East Jakarta Latifan, Sepri; Sudarman, Enjang; Kusuma Devi, Rr Nurwulan
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.v6i1.3337

Abstract

This study aims to analyze the effect of compensation, loyalty, and work motivation on the performance of healthcare workers at Cipayung Community Health Center, East Jakarta. The research employed a total sampling method with 38 respondents, and data analysis was conducted using correlation and regression tests with SPSS version 22. The results indicate that compensation has a significant effect on healthcare worker performance, with a t-value of 4.722 > t-table 1.980 and a regression equation of Y = 12.322 + 0.720X1. Loyalty also has a significant effect, with a t-value of 2.218 > t-table 1.980 and a regression equation of Y = 6.307 + 0.848X2. Work motivation significantly affects performance, with a t-value of 2.145 > t-table 1.980 and a regression equation of Y = 6.657 + 0.834X3. Simultaneously, compensation, loyalty, and work motivation significantly influence performance, as evidenced by an F-value of 85.436 > F-table 1.994. The Adjusted R Square value of 0.790 indicates that 79.0% of the variation in performance can be explained by these three variables, while the remaining 21.0% is influenced by other factors outside the model. The findings underscore the need for policies to enhance the welfare of healthcare workers through adequate compensation, strengthened loyalty, and increased work motivation to optimize performance and improve the quality of public health services.

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