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Amar Sani
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amar@stieamkop.ac.id
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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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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 340 Documents
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The Effect of Company Growth and Net Profit on Dividend Policy in Coal Mining Subsector Companies Listed on the IDX for the 2022-2024 Period Arfianty, Arfianty; A. Aminartha Putri, Deasy Soraya
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.v5i2.3338

Abstract

The coal mining subsector in Indonesia experienced fluctuations in financial performance during the 2022–2024 period, which affected company profits and dividend policies. This raises questions regarding the influence of company growth and net income on the Dividend Payout Ratio (DPR). This study aims to analyze the effect of company growth and net income on dividend policy in coal mining subsector companies listed on the Indonesia Stock Exchange during 2022–2024. The research employs a quantitative approach using multiple linear regression analysis. Samples were determined through purposive sampling, with secondary data obtained from annual financial reports. The results show that company growth has a significant effect on dividend policy. Similarly, net income also has a significant effect on dividend policy. This study contributes to corporate finance literature by identifying factors influencing dividend policy and provides insights for investors in evaluating dividend sustainability in the coal sector. The research is limited to the coal subsector during the 2022–2024 period and focuses on two main variables. Future research is suggested to include other variables such as liquidity, leverage, and market conditions.
Psychological Predictors of Career Adaptability in University Students: Refining the Adaptive Readiness Model Through A Systematic Review Rahma, Earlene Tania; Mulyana, Olievia Prabandini
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.v5i2.3349

Abstract

Career adaptability has emerged as a critical competency for university students navigating uncertain academic and professional environments. Based on Career Construction Theory, this study methodically examined recent empirical research (2020–2025) to identify psychological predictors of career adaptability among student populations. A comprehensive search of PubMed and ScienceDirect, conducted in accordance with PRISMA 2020 standards, yielded twelve papers that met the inclusion criteria. The findings identified two broad categories of predictors: dispositional factors that align with the theory of adaptive readiness, such as proactive personality, Core self-evaluation, emotional regulation, and emotional skills; and novel predictors that represent the contextual and developmental realities of students, such as academic engagement, thinking styles, peer support, self-reflection, psychological capital, grit, and basic psychological needs satisfaction. Findings suggest that while Rudolph et al.’s adaptive readiness model provides a useful foundation, it requires refinement to integrate motivational, reflective, and contextual processes specific to higher education. According to the study's findings, career adaptability is best seen as a multifaceted concept influenced by social settings, coping mechanisms, and personal characteristics. In order to prepare students for the uncertainties of the job market of the twenty-first century, institutions must provide interventions that enhance both personal resources and relational support.
Risk Management and Government Internal Control System (SPIP) on Government Financial Performance Nur Islami, Annisa; Furqan, Andi Chairil; Kamase, Haryono Pasang
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.v5i2.3352

Abstract

This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
The Meaning and Implementation of Green Accounting by Hospital Management: A Phenomenological Study at Labuang Baji Regional General Hospital, Makassar Saputra, Andi Rafiyadi Eka; 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.v5i2.3355

Abstract

This study seeks to observe the conception and application of green accounting as interpreted and applied by executives at Labuang Baji Regional General Hospital in Makassar. The methodological approach adopted is Moustakas' transcendental phenomenology, with data collection facilitated through in-depth interviews, participatory observation, and document review. There were six key participants in this investigation, namely the director, head of the finance division, head of facilities, medical waste administrator, environment/CSR coordinator, and internal auditor. Data analysis was carried out through a series of stages, including epoché, phenomenological reduction, imaginative variation, and essential synthesis. The results of the study show three main findings: (1) green accounting is interpreted as an expression of the hospital's moral, professional, and social responsibility in maintaining environmental sustainability; (2) the implementation of green accounting is reflected in environmental cost recording activities, medical waste management, and energy efficiency efforts, although it has not been fully integrated into the formal reporting system; (3) the application of green accounting faces obstacles in the form of a lack of technical regulations, limited human resources, and the absence of a sustainability unit that is structurally responsible for environmental issues. This study contributes to the literature on environmental accounting in the health sector in Indonesia and recommends establishing a sustainability unit, strengthening employees' technical capacity, and developing environmental reporting guidelines for public hospitals.
Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar beloan, Bertha; Alimuddin, Alimuddin; Said, Darwis; Sani, 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.v5i2.3357

Abstract

Internal Control (IC) is often seen as a helpful guideline for workflow, but in practice, administrative employees often view it as a restriction, leading to resistance and creative ways of following the rules. This qualitative study uses Husserlian Descriptive Phenomenology to explore how administrative employees at PT Galva Makassar experience the tension between seeing IC as a 'constraint' or a 'guideline' in their daily work. In-depth interviews with five participants showed that senior employees see PI, especially strict authorization and reconciliation, as 'guidelines for life' and a personal safety net. For them, PI helps avoid blame, builds professional pride, and encourages voluntary compliance. On the other hand, new employees or those with fast-paced targets, like Sales Staff, often feel that PI is too bureaucratic and signals a lack of trust from management. This can limit their initiative, lower efficiency, and hurt morale. Still, experienced employees also see these procedures as a way to ensure data accuracy and as a professional defense, finding positive value in the constraints. The study concludes that PI works best when employees internalize it, not just when the system is well-designed. Management should focus on communicating PI in a way that supports employees and acts as a professional guide, not just as a form of control.
The Influence of Maintenance Reminder Appointment and Customer Satisfaction on Customer Retention with After-Sales Service Productivity as an Intervening Variable at Auto2000 SM Raja Medan lubis , Laila Annisyah; suryani, Wan; Rafiki , 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.v5i2.3367

Abstract

This study examines the influence of Maintenance Reminder Appointment (MRA) and customer satisfaction on customer retention, with after-sales service productivity functioning as an intervening variable at Auto2000 SM Raja Medan. Using a quantitative explanatory design, data were collected from 371 customers through purposive sampling and analyzed using SEM-PLS. The findings indicate that MRA and customer satisfaction significantly affect service productivity and customer retention. Service productivity also significantly enhances retention and mediates both variables. These results highlight the importance of integrating proactive CRM strategies with operational efficiency to strengthen long-term customer loyalty.
The Effect Of Environmental, Social, And Governence (Esg) Performance And Profitability On Firm Value With Firm Size As A Moderating Variable Monita B, Cantika; Hermuningsih, Sri; Rinofah, Risal
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.v5i2.3386

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) performance and profitability on firm value, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial reports and sustainability reports. The sample consists of 28 companies selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 27. The empirical findings show that ESG performance does not have a significant direct effect on firm value, while profitability has a positive and significant effect on firm value. Firm size does not directly affect firm value, but it plays a moderating role in the relationship between ESG performance and firm value as well as between profitability and firm value. Firm size weakens the relationship between ESG performance and firm value, yet strengthens the relationship between profitability and firm value. Simultaneously, ESG performance, profitability, and firm size significantly influence firm value.
Examining How Financial Literacy Moderates the Factors Affecting Investment Decision in Capital Market Azzahra, Afitra; Wikartika, Ira
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2573

Abstract

The shifting global economic landscape has heightened public awareness regarding the importance of effective financial management as a means to achieve financial independence. Investment is one strategy employed to reach this objective. However, In reality, personal investment choices are often shaped by psychological influences, which can result in irrational investment behavior. This exploration seeks to observe how experienced regret, risk tolerance, and influencers affect investment decisions in the capital market among Generation Z investors in Surabaya City, while considering financial literacy as a moderating factor. This search employed a quantitative approach, gathering the primary data through questionnaires that distributed to 160 respondents. The sample was chosen using purposive sampling, and the data analysis was conducted using the SEM-PLS method supported by SmartPLS software. The study findings indicate that experienced regret and risk tolerance contribute to investment decisions, whereas influencers do not. Financial literacy was proven to significantly moderate the correlation between experienced regret, risk tolerance, and influencers on investment decision.
Work Motivation and Digital Culture as Determinants of Employee Productivity:: The Mediating Role of Work Engagement at PT Indodax National Indonesia Adhiguna, Jaya; Mahyuni
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2913

Abstract

In order for an organization to continue to exist, it must have the courage to face challenges and their implications, namely facing change and winning the competition. The resources owned by an organization such as capital, methods and machines cannot provide optimum results if they are not supported by human resources who have optimum Work Productivity. Data analysis is an interpretation for research aimed at answering research questions in order to uncover certain social phenomena (Santoso, 2012). Data analysis is the process of simplifying data into a form that is easier to read and implement (Santoso, 2012). This analysis includes data processing, organizing data and finding results. The analysis technique used in this research is Structural Equation Modeling (SEM) analysis with AMOS software. Work motivation has proven to have less influence on work productivity. Digital culture is proven to have an effect on work productivity. Work motivation is proven to have an effect on work engagement. Digital culture is proven to influence work engagement decisions. Work motivation is proven to influence work productivity through work engagement. Digital culture is proven to have an effect on work productivity through work engagement. Work engagement is proven to have an effect on work productivity.
The Effect of Live Streaming, Gamification, and Interactive Marketing on Impulse Buying Behaviour of Kahf Products on TikTok with FOMO as a Mediating Variable Prananta, Putu Resta Wira; Darma, Gede Sri
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.v5i2.3052

Abstract

This study aims to examine the influence of live streaming engagement, gamification, and interactive marketing on impulse buying behaviour of Kahf skincare products on TikTok, with Fear of Missing Out (FOMO) as a mediating variable. A quantitative approach was employed using purposive sampling, involving 220 Generation Z respondents in Indonesia who had previously made impulsive purchases of Kahf products via TikTok. Data were collected through a questionnaire consisting of 22 indicators and analysed using Structural Equation Modelling–Partial Least Square (SEM-PLS) with the SmartPLS version 4.1.1.2 application. The results indicate that live streaming engagement, gamification, and interactive marketing have a positive and significant effect on impulse buying. These three variables also significantly influence FOMO. Furthermore, FOMO has a positive and significant effect on impulse buying and significantly mediates the influence of gamification and interactive marketing on impulse buying. However, FOMO does not significantly mediate the relationship between live streaming engagement and impulse buying. These findings highlight the importance of participatory, competitive, and emotionally engaging digital strategies in stimulating impulse buying behaviour among Generation Z TikTok users.

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