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 340 Documents
 26   27   28   29   30 
Green Accounting Strategies in Sustainable Finance: : A Case Study of Cocoa Business Actors in West Sulawesi Novitasari, Eni; M, Nuraeni; Hijrah, Muh; Erwin
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.v5i2.3106

Abstract

This study aims to develop and apply a Sustainability Balanced Scorecard (SBSC) model as a tool for measuring and evaluating sustainability performance in the cocoa industry of West Sulawesi. The urgency of this research is driven by the significant challenges confronting the cocoa industry, including social (labor exploitation), environmental (deforestation), and economic (supply chain opacity) issues, coupled with the absence of a structured accountability mechanism to objectively measure sustainability strategies. This study employs a mixed-method approach with a case study strategy on two companies representing the industry spectrum: a mission-driven Micro, Small, and Medium Enterprise (MSME) and a compliance-driven B2B exporter. Primary data were collected through in-depth interviews, while secondary data were analyzed from company financial reports. The findings reveal that company performance measurement can be centered on an Adaptive SBSC framework that integrates five perspectives: Financial, Customer, Internal Business Process, Learning and Growth, and a combined Environmental and Social perspective. This framework offers a two-tier indicator system (Basic and Advanced Performance Measurement) applicable to companies of varying scales and business models, serving as a flexible strategic management tool. This model contributes practically to actors in the cocoa industry and theoretically enriches the SBSC literature within the agro-industrial context of developing regions.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Ichsan, Hisyam; Amirullah, Sufyan; Novitasari, Eni; Yusuf Y.S, Muhammad
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.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Analysis of the Influence of Effective Leadership and Organizational Leadership on Organizational Citizenship Behavior with Job Satisfaction as a Mediation Kurniawati, Rina; Kirana, Kusuma Chandra; Subiyanto, Didik
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.v5i2.3155

Abstract

This research is motivated by the importance of organizational justice and effective leadership in shaping job satisfaction and organizational citizenship behavior (OCB) in the police environment. The purpose of this study is to analyze the influence of organizational justice and effective leadership on OCB with job satisfaction as a mediating variable in Sleman Police Traffic Division personnel. The research method used is a quantitative approach with the type of survey research. The research sample amounted to 170 respondents who were members of the Traffic Division of the Sleman Police. The data was collected through the distribution of questionnaires, while the analysis tool used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results of the study show that organizational fairness has a positive and significant effect on job satisfaction and OCB, while effective leadership also has a significant effect on job satisfaction and OCB. In addition, job satisfaction has been shown to be a mediating variable that strengthens the relationship between organizational fairness and effective leadership with OCB. Although the majority of respondents had a positive perception, there are still aspects that need to be improved, especially related to procedural consistency, appreciation from leaders, and members' opportunities to convey ideas and develop careers.
Analysis of the Impact of Perceived Organizational Support and Transformational Leadership on Psychological Well-Being through Job Satisfaction Rahayu, Tamara Dwi; Subiyanto, Didik; Kirana, Kusuma Chandra
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.v5i2.3178

Abstract

This study aims to analyze the impact of the perception of organizational support and transformational leadership on the psychological well-being of employees through job satisfaction. The focus of the research is to understand how these two factors affect the psychological well-being of employees with job satisfaction acting as mediators. This study uses a quantitative approach. The data was collected through a survey with questionnaires distributed to 81 employees of the Yogyakarta Police Human Resources Bureau. The data analysis method used is Structural Equation Modeling (SEM) with the help of SmartPLS 4.0 software. The results of the study show that the perception of organizational support and transformational leadership has a significant effect on job satisfaction and employee psychological well-being. Job satisfaction mediates the influence of perceptions of organizational support and transformational leadership on psychological well-being. This model explains 46.8% of job satisfaction variability and 84.2% of psychological well-being variability. This research confirms the importance of the perception of organizational support and transformational leadership in improving the psychological well-being of employees through job satisfaction. These findings provide actionable insights to improve employee well-being within organizations.
Analysis of Consumer Behavior on Purchasing Decisions at Assalam Hypermarket through Customer Purchase Interest Bella Febrianti; Purnamaningtyas Kusuma Dewi; Yuliana Subastine
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.v5i2.3251

Abstract

This study aims to analyze the effect of consumer behavior on purchasing decisions at Assalam Hypermarket with purchase intention as a mediating variable. The study uses a quantitative approach with an explanatory research method. The research population consists of customers and visitors to Assalam Hypermarket with a sample size of 150 respondents selected through purposive sampling. Primary data were collected through questionnaires and analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results show that consumer behavior has a positive and significant effect on purchase interest, as well as a positive and significant effect on purchasing decisions. In addition, purchase interest also has a positive and significant effect on purchasing decisions. Another important finding is that purchase intention significantly mediates the relationship between consumer behavior and purchase decisions. This study confirms that positive consumer behavior can encourage an increase in purchase decisions, both directly and indirectly through the role of purchase intention. The results of this study are expected to provide strategic input for the management of Assalam Hypermarket in improving marketing strategies and strengthening customer loyalty
Examining The Influence of Leverage, Tax Planning, and Audit Quality on Earnings Management Petronila, Thio Anastasia; Jonathan, Arnetha Fernanda; Juliana, Christina
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.v5i2.3260

Abstract

Earnings management refers to managerial actions aimed at selecting accounting policies to modify or influence reported earnings in order to achieve specific objectives, often related to personal interests. This study analyzes the effect of leverage, tax planning, and audit quality on earnings management. The research focuses on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and casewise diagnostics, a final sample of 23 companies with 98 observations was obtained. Data were analyzed using descriptive statistics and multiple linear regression, with IBM SPSS version 27. The results show that leverage positively affects earnings management, while tax planning negatively affects it. In contrast, audit quality has no significant effect on earnings management.
Encouraging Domestic Tourist;s Intention to Revisit Bali Thru The Mediation of Customer Satisfaction and Engagement Febri Purnama Sari, Desak Made; Ni Luh Ria Sukmadani, Ria; Juwita Sari, Putu Ratna; Adyatna Wedananta, Kadek
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.v5i2.3276

Abstract

This research examines the impact of customer experience on the intentions of domestic tourist’s o revisit Bali, utilizing customer satisfaction and customer engagement as mediating. In this quantitative study, 400 Indonesian visitors with prior Bali travel experience participated using the Expectation Disconfirmation Theory methodology. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to analyze the data. According to the study's findings, customer experience has a major impact on engagement and satisfaction, both of which have a favorable effect on the intention to return. Engagement and satisfaction have been shown to be significant mediators in enhancing travelers' behavioral intentions. This study demonstrates how crucial emotional ties and the caliber of in-depth experiences are to fostering visitor loyalty to Bali. Practically speaking, in order to support the sustainability of domestic travel in Bali, tourism managers and legislators are encouraged to enhance service quality and produce unforgettable experiences.
Leverage, ESG, and Earnings Management: Their Interaction on Tax Avoidance in Indonesia’s Coal Sector Ramadani, Sufi Nadya Firlian; Akbar, Taufik
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.v5i2.3284

Abstract

This research project examines how earnings management and ESG scores affect tax avoidance tactics used by coal mining firms listed on the Indonesia Stock Exchange between 2020 and 2023. This research utilizes a quantitative methodology, specifically panel data regression and Moderated Regression Analysis (MRA), to examine the moderating effect of leverage on these relationships. Secondary data were sourced from corporate financial statements, sustainability reports, and other ESG databases. The results demonstrate a strong positive link between ESG scores and tax avoidance. Accordingly, businesses with higher ESG scores are more likely to engage in tax avoidance, perhaps using their favorable environmental reputation as an excuse for aggressive tax planning. On the other hand, tax avoidance in the industry is not much impacted by earnings management. Moreover, leverage was determined not to influence the association between ESG scores or earnings management and tax avoidance. These data imply that tax avoidance in coal mining is driven more by corporate strategies balancing reputation and financial performance than by earnings manipulation or debt structure. The study contributes to understanding corporate tax behavior in resource-intensive industries and provides insights on the complexities of ESG and tax compliance for policymakers and stakeholders.
The Influence of Attitude, Perceived Service Quality, Perceived Usefulness, and Trust on Purchase Intention Through Food Delivery Apps Among Generation Z Nurmaden, Efa Suhadi; Lindiawati, Lindiawati
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.v5i2.3302

Abstract

The purpose of this study is to examine the factors that influence Generation Z's purchase intention in using food delivery applications, focusing on the role of attitude, perceived service quality, perceived usefulness, and trust. Data were collected through an online survey of 200 Generation Z respondents aged 18-26 who had used food delivery applications in the last three months. The results of the analysis using partial least squares structural equation modeling (PLS-SEM) with the help of WarpPLS software show that attitude has a positive and significant effect on purchase intention. In addition, perceived service quality and perceived usefulness have a significant effect on trust, which in turn also has a positive effect on purchase intention. These findings emphasize the importance for service providers to deliver reliable service quality, ensure the usability and convenience of their apps, and build customer trust in order to increase loyalty among Generation Z users. This study contributes to the growing literature on consumer behavior on digital platforms by providing insights into the determinants of online purchase intention in the food delivery service sector.
The Influence of Intellectual Capital and Working Capital Management on Financial Distress and its Impact on Stock Returns Made Siti Ambarawati, Ni; Adi Yuniarta, Gede; Nyoman Sri Werastuti, Desak
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.v5i2.3305

Abstract

This study aims to empirically prove the influence of intellectual capital and working capital management on stock returns of technology sector companies listed on the Indonesia Stock Exchange through financial distress. The population in this study consisted of technology sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 29 units. The number of samples was determined using a purposive sampling technique to obtain 24 companies that met the criteria. Data analysis used SEM (Structural Equation Modeling) assisted by Stata 14 software. The results of the study showed that intellectual capital and working capital management had a negative effect on financial distress, intellectual capital and working capital management did not affect stock returns, financial distress had a negative effect on stock returns, intellectual capital and working capital management positively affected the stock returns of technology sector companies listed on the Indonesia Stock Exchange in 2021-2023 through financial distress.

Page 28 of 34 | Total Record : 340

 26   27   28   29   30 

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