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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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Analysis of Transformational Leadership Style in Employee Work Engagement at the Faculty of Economics Universitas Nias Zebua, Sabar Gunawan; Hulu, Fatolosa
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.v5i2.3310

Abstract

This research analyzes the implementation of transformational leadership style and its role in enhancing employee work engagement at the Faculty of Economics, Universitas Nias. Using a qualitative descriptive approach, data were collected through in-depth interviews with five key informants, including the Dean, Vice Deans, Head of Study Program, and staff, complemented by observation and documentation from June to November 2025. Findings reveal that transformational leadership has been implemented through four dimensions: idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. However, implementation faces multidimensional constraints, including varied employee readiness for change, limited resources, workload imbalance, coordination challenges, suboptimal reward systems, insufficient monitoring mechanisms, and a persistent conventional work culture. Despite these obstacles, employee engagement remains relatively high, characterized by strong vigor, dedication, and absorption. The research proposes twelve strategic initiatives to optimize transformational leadership effectiveness: strengthening internal communication systems, developing systematic capacity building programs, establishing transparent reward mechanisms, enhancing employee empowerment through delegation, creating conducive work environments, building structured monitoring systems, strengthening cross-unit collaboration, redistributing workload equitably, implementing systematic change management, establishing mentoring programs, fostering innovation culture, and developing external partnerships. The regional independence ratio of only 2.59% indicates minimal fiscal capacity, underscoring the need for comprehensive long-term strategies to enable meaningful organizational transformation.
The Role of Digital Literacy in Mediating the Influence of Regulations and Organizational Support on Lecturer Career Development in East Nusa Tenggara Paridy, Anggraeny; Man, Stanis; Fallo, Apryanus
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.v5i2.3316

Abstract

This research is titled The Role of Digital Literature in Mediating the Influence of Regulation and Organization Support Towards the Growth of Lecturers’ Career in East Nusa Tenggara. Government regulations serve as a lecturer’s guide to the growth of their career. The role of Digital Literature is important to provide information and reports on the Lecturer’s growth. The purpose of this research is to figure out if Regulation, Organization Support has a significant impact on the growth of a Lecturer’s Career, and if the role of Digital Literature can mediate the influence of Regulation and Organization’s Support on the growth of one’s career. This research is being held in East Nusa Tenggara, the object of this research are lecturers who work in National University and Private University, the researched population are the entire lecturers that worked in East Nusa Tenggara, the samples were set as much as 174 lecturers according to the questioner given In determining the sampling technique with random action sampling, the analytical tool used is SEM PLS. The result of this research is the Regulation and Organization Support, which is significant for the Growth of lecturers’ careers and for understanding how Digital Literature mediates the influence of Regulation and Organization Support on lecturers’ careers in East Nusa Tenggara. This is supported by achieving the optimal value or significance, by the contribution of each variable studied, or by a robust coefficient of determination.
The Impact of Green Accounting and Environmental, Social, and Governance Disclosure on Corporate Value with Profitability as a Moderating Variable Laela, Naili Vivi Nur; Widuri, Trisnia
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.v5i2.3335

Abstract

This research investigates the impact of green accounting and environmental, social, and governance (ESG) factors on firm value, with profitability (ROA) serving as a moderating variable within basic material companies listed on the Indonesia Stock Exchange. This research employs a quantitative methodology featuring an associative approach, utilizing panel data from 15 companies over the period of 2022 to 2024, resulting in a total of 45 observations. The analysis of the panel data regression model involved the application of the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), leading to the conclusion that REM is the most suitable model. The findings indicate that green accounting and ESG do not exert a meaningful influence on firm value. Furthermore, ROA does not serve as a moderator in the relationship between green accounting and ESG concerning firm value. The results suggest that sustainability practices within Indonesia's mining and basic industry sectors remain largely symbolic, lacking significance for investors and failing to deliver robust market signals. This research highlights the importance of enhancing the quality of sustainability reporting, strengthening regulatory oversight, and advancing investor education to ensure that sustainability genuinely contributes value to organizations
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
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.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
Sustainability-Based Smart Cloud Accounting Model for MSME Financing Access in Kendari City Sahlan, Fahmi; Hidayat, Muhammad Fery; Pracita, Sriayu
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.v5i2.3371

Abstract

This study aims to develop and validate a conceptual framework for a sustainability-based (ESG) bright cloud accounting model to address information gaps and improve access to financing for manufacturing MSMEs in Kendari City. The research method used is Research and Development (R&D) following the Borg & Gall model, involving problem identification, needs validation, model design, and expert validation. Data were collected through surveys and in-depth interviews with 30 MSMEs and 30 experts (academics, practitioners, and bankers). The research successfully designed a model framework consisting of four integrated components: an automated financial recording system, quantified ESG indicators, financial and ESG analysis engines, and comprehensive reporting outputs. Expert validation indicated a very high feasibility of the model, with average scores of 4.4 for the framework and 4.6 for the indicators, as well as the highest relevance (score 4.7) for the needs of green financing assessment by banks. The key conclusion is that this model has the potential to be an effective solution for reducing information asymmetry, documenting sustainability practices, and serving as a credible signaling tool for MSMEs in accessing financing, in line with sustainable finance regulations in Indonesia.
Unraveling the Fast Fashion Dilemma: An Analysis of the Role of Knowledge, Responsibility, Values, and Concern in Shaping Green Consumer Behavior Apriliyanto, Nanang; Nugroho, Mahfud; Rigiuma, Aldistri nadia
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.v5i2.3376

Abstract

The fast fashion business has the potential to engage in greenwasting practices, as it is estimated to contribute 92 million tons of waste annually. Although this business is growing significantly both in Indonesia and globally, it has created a significant challenge for global stakeholders, including the Indonesian government, to address the amount of waste generated by fast fashion. This study aims to analyze the factors influencing Green Consumer Behavior in the context of fast fashion trends. The study in this research is a causal-based quantitative approach to the Green Consumer Behavior scheme. Primary data comes from an online questionnaire. The population in this study was 200 respondents who exhibit impulsive behavior towards fashion products, but they also care about the environment. For data analysis, the tool used was Smart-PLS, a tool with SEM. Consumer Environmental Responsibility, Perceived Value, Environmental Knowledge, and Environmental Concern have a positive and significant effect on Green Consumer Behavior. Consumer Environmental Responsibility also shows a positive and significant relationship with Perceived Value and Environmental Concern, while Environmental Knowledge has no significant effect on Environmental Concern. Environmental Concern mediates the influence of Consumer Environmental Responsibility and Perceived Value on Green Consumer Behavior but not Environmental Knowledge.
The Effect Of Green Banking Practices On Sustainability Performance With Green Finance As A Mediation Variable Widowati, Kunthi; Chariri, Anis
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.v5i2.3378

Abstract

This study aims to examine the influence of Green Banking Practices on Sustainability Performance with Green Finance as a mediating variable. The research focuses on four key objectives: analyzing the effect of Green Banking Practices on Green Finance, assessing the impact of Green Finance on Sustainability Performance, examining the direct influence of Green Banking Practices on Sustainability Performance, and evaluating the mediating role of Green Finance in this relationship. A quantitative approach with an exploratory research design was applied to obtain empirical insights into the implementation of green banking and its implications for sustainability outcomes. The population consists of 61 banks in Central Java, and the sample was selected using purposive sampling, resulting in 120 respondents from banks that have adopted green banking practices and implemented green finance programs. Data were collected through questionnaires and literature studies, then analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS) through SmartPLS 4.0. The findings reveal that Green Banking Practices positively influence Green Finance, Green Finance significantly enhances Sustainability Performance, and Green Banking Practices directly improve Sustainability Performance. Furthermore, Green Finance mediates the effect of Green Banking Practices on Sustainability Performance. These results emphasize the strategic importance of green banking policies and green financing mechanisms in strengthening the sustainability performance of banking institutions.
Analysis of Strategies to Overcome the Negative Stigma of Recycled MSME Products: A Case Study of Used Tire Waste Processing in Sidenreng Rappang Regency Suriadi, Suriadi; Salam, Mifta Farid; Salida, Amrizal; Heady S, Muhammad G.Try; Sampara, Nirwana
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.v5i2.3392

Abstract

The implementation of a circular economy holds significant potential to support environmental sustainability and economic growth. However, it still faces key challenges, particularly the negative public stigma toward recycled products and a sense of social prestige that discourages people from using them. Therefore, this study aims to conduct an in-depth analysis and identify solutions to address these issues. This research employs an exploratory qualitative method with a case study approach, focusing specifically on micro, small, and medium enterprises (MSMEs) that process tires in Sidenreng Rappang Regency. Data were collected through observation, semi-structured interviews, and documentation. Informants were selected using purposive sampling, snowball sampling, and convenience sampling. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing and verification. To ensure data validity, triangulation was carried out by comparing information. The findings reveal that the implementation of a circular economy through used tire recycling businesses in Sidenreng Rappang still faces several obstacles, particularly in production due to limited raw materials; in marketing, which remains suboptimal and highly dependent on intermediaries; and in financing, as business capital is constrained by the lack of accessible funding support. On the other hand, public stigma toward recycled products is driven more by psychological and cultural factors—especially feelings of social prestige—rather than by product quality, which is actually quite good and durable. According to, MSMEs require tangible support in the form of easier access to capital, broader promotional efforts, and affirmative policies from local governments. Meanwhile, strategies to reduce stigma can be implemented through improving product quality and providing warranties, public education, stronger branding, the use of digital marketing, and active government involvement in promotion and supportive regulations.
The Role Of Online Motorcycle Tickets In Reducing The Unemployment Rate And Increasing Public Purchase Power In Makassar City Idris, Muhammad; Winarti, Winarti
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.v5i2.3393

Abstract

This descriptive qualitative research examines the role of online motorcycle taxi (ojek online) work in reducing unemployment and increasing people’s purchasing power in Makassar City. The research method employed in-depth interviews with seven informants consisting of five online motorcycle taxi drivers and two supporting informants selected through purposive sampling. Data analysis used the Miles, Huberman, and Saldana model with stages of data reduction, data presentation, and conclusion drawing. The findings show that the gig economy through online motorcycle taxi work has successfully absorbed a diverse workforce, in which 40% of drivers come from unemployed groups, 35% are workers who shifted professions, and 25% take it as a side job. The main driving factors include economic needs, flexible working hours, easy access with simple requirements, and technological application support. Economically, drivers earn IDR 100,000–200,000 per day or IDR 2–5 million per month, which has proven sufficient to meet basic family needs with a surplus for savings and increased purchasing power. The overall socioeconomic impacts are positive, including increased accessibility to urban mobility, the development of MSMEs through GoFood services that increase turnover by 40–60%, as well as the expansion of drivers’ social networks. Although there are challenges such as income fluctuations depending on weather and economic conditions and conflicts with conventional transportation modes, digital transformation in transportation has proven effective in addressing employment issues in the digital economy era. This research contributes to understanding how innovations in urban mobility create a sustainable economic ecosystem with low barriers to entry, while also driving the micro economy and improving the welfare of Makassar City residents through comprehensive implementation of the gig economy.
When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It? Nirmasari, Dian; Nur, Yustika; Salida, Amrizal; Amin, Gazali
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.v5i2.3394

Abstract

This study aims to explore why fishermen's involvement in entrepreneurship in coastal areas remains low and why most businesses are instead managed by non-coastal communities, even though entrepreneurship can improve welfare and economic independence for coastal families especially when weather conditions prevent fishermen from going to sea. The study uses a descriptive qualitative method with an exploratory approach to analyze fishermen's engagement in entrepreneurship at Lowita Beach. Data collection techniques include observation, documentation, and semi-structured interviews with selected informants. The research informants consisted of fishermen as key informants, fishing groups, and government representatives as supporting informants, selected through accidental sampling due to the fact that not all individuals were willing to be interviewed. Data analysis follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, supported by NVivo software to facilitate the analysis process. To ensure data validity, the study applies triangulation of techniques, sources, and time to strengthen the credibility and reliability of the findings. The results show that the low involvement of fishermen in entrepreneurship at Lowita Beach is driven by a complex set of factors that go beyond limited capital. Generational traditions have shaped fishing as a primary social identity, causing land-based businesses to be seen as less desirable. Low levels of education and financial literacy also make it difficult for fishermen to manage businesses, while gender norms restrict women's ability to contribute economically. In addition, past business failures have created a collective trauma that reinforces the fear of starting new ventures. In contrast, non-coastal communities tend to dominate local businesses because they possess stronger capital, experience, literacy, and social networks. To increase fishermen's participation, the study proposes strategies such as continuous training and mentoring, access to group-based microfinance, institutional strengthening, household business diversification through processed marine products, and multi-actor collaboration. Thus, empowering fishermen in coastal entrepreneurship must be viewed as a comprehensive process that integrates cultural, social, economic, and institutional dimensions.

Page 29 of 34 | Total Record : 340

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