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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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Choose Entrepreneurship Amidst Difficult Job Opportunities: Dilemmas for High School/Vocational High School Graduates in Sidenreng Rappang Regency in Determining the Type of Business Salida, Amrizal; Haeril, Haeril; Yunus, Idris; Kadir, Abdul
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.v5i2.3415

Abstract

The purpose of this study is to explore the dilemmas faced by high school and vocational school graduates in Sidenreng Rappang Regency when deciding what type of business to start, given the limited availability of job opportunities. The study uses an exploratory and interactionist qualitative approach, with data collected through in-depth interviews, observation, and documentation. The data were then analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing/verification, supported by data triangulation to ensure the validity of the findings. To facilitate the data analysis process, NVivo software was also used. The results reveal a complex dilemma in determining the type of business to pursue. This issue is influenced not only by limited financial capital, but also by psychological factors, practical skills, market access, and the lack of external guidance. These barriers are multidimensional, involving both individual and structural aspects, where fear of debt, low self-confidence, and limited experience further intensify the challenges. Despite these constraints, there are potential business opportunities that can be accessed with minimal capital, such as online trading, service-based skills, culinary ventures, agribusiness, and non-formal education. Graduates tend to adopt adaptive strategies such as self-directed learning, starting small businesses, relying on family support, and using digital technology. However, these strategies alone are not sufficient to ensure business sustainability without external support. In conclusion, entrepreneurial readiness among graduates is shaped by a combination of financial capital, social capital, self-confidence, and structural support. Therefore, entrepreneurial success largely depends on the synergy between individual capacity and a sustainable supporting ecosystem.
Strategies for Managing Accounts Receivable and Payable in Micro and Small Enterprises in Sidenreng Rappang Regency: The Phenomenon of Credit Practices in Grocery Store Salam, Mifta Farid; Suriadi, Suriadi; Salida, Amrizal; Yahya, Yahya
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.v5i2.3424

Abstract

The growing number of customers who purchase goods on credit has become a serious threat to the sustainability of small grocery stores. The issue becomes even more complex when those customers are friends, relatives, or neighbors, making store owners feel reluctant to collect debts. Therefore, this study seeks to analyze this phenomenon in depth and develop strategies for business owners to address the problem. This research employs a descriptive qualitative and phenomenological approach, with data analysis techniques referring to the Miles and Huberman model, which consists of three stages: data reduction, data display, and conclusion drawing/verification. To ensure the validity of the data, triangulation was conducted by comparing information from multiple informants, comparing data collected at different times, and cross-checking data from observations, documentation, and interviews. Informants were selected using nonprobability sampling with a purposive sampling approach. Data collection techniques included semi-structured interviews, observations, and documentation. The findings indicate that the credit phenomenon in grocery stores is a multidimensional issue involving not only economic aspects but also deeply intertwined with social norms, moral values, and the community's social capital. The primary factors causing store owners to hesitate in collecting debts include sincerity, expectations that customers will pay on their own, feelings of reluctance, sympathy, fear of damaging social relationships, and trust in customers. Business owners generally respond to consumer credit behavior in three ways: firmly refusing to give credit, granting credit with specific conditions, or regularly collecting payments. On the other hand, business losses are also influenced by irresponsible customer behavior, such as fraud, theft, dishonesty, lack of accountability, and cases where customers experiencing personal difficulties choose to disappear. To maintain business continuity, effective strategies include preventive (prevention), curative (resolution), and adaptive (sustainability) approaches, all grounded in strong social capital—trust, communication, and social solidarity.
Islamic Financial Management Model For Enhancing Micro Business Sustainability: A System Dynamics And Optimization Modeling Analysis Usman Ali, Muhammad; Siregar, Friska Anggi; Nurjannah, Nurjannah
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.v5i2.3427

Abstract

This research develops an integrated Islamic financial management model to enhance micro-enterprise sustainability through system dynamics analysis and optimization modeling approaches. A systematic literature review method with PRISMA framework was applied to analyze 25 relevant studies from Scopus database spanning 2020-2025, focusing on Islamic financial principles integration, system dynamics applications, and micro-enterprise sustainability optimization. Research findings identify five key components of Islamic financial system dynamic structure: Mudharabah financing based on profit-loss sharing, Musyarakah financing with partnership equity, transparent Murabahah financing, zakat-waqf implementation as automatic redistribution, and Islamic risk management through collective risk sharing. The S-I4.0 framework integrating Industry 4.0 with sustainability was successfully adapted for Islamic context through spiritual and ethical dimensions addition. Model validation demonstrates that Islamic fintech integration with dynamic systems enhances micro-enterprise resilience, where perceived behavioural control and perceived moral obligation become significant predictors of financial management behavioural intentions. The developed integrated model successfully accommodates complex trade-offs between financial, social, and environmental objectives while maintaining Shariah compliance. Practical implications include developing accessible Islamic financial technology infrastructure, supportive regulations for technology-Shariah integration, and standardization of Islamic financial literacy scales for international comparability.
The Role of Non-Bank Financial Institution Industry Classes in Improving Students' Accounting Competencies at State Vocational High School 6 Surakarta Mahastutik, Reva; Jatmika, Surya
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.v5i2.3428

Abstract

This study aims to (1) describe the implementation of the industrial class at SMK Negeri 6 Surakarta, (2) analyze teachers' and students' perceptions of the effectiveness of the industrial class in improving accounting competencies, and (3) identify the factors that influence the effectiveness of the industrial class at SMK Negeri 6 Surakarta. Using a qualitative approach with a case study method, data were collected through interviews, observations, and documentation, and then analyzed through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Nonbank Financial Institution Industrial Class involves curriculum synchronization with PT Pegadaian, scheduling between theory and practice, learning activities carried out in regular classrooms and rotating practice in the Pegadaian agent mini-laboratory, as well as joint evaluations with PT Pegadaian. Teachers and students perceive this program as effective because transaction practices using the Pegadaian application enhance accounting competencies, discipline, and work readiness through real work experience. The effectiveness of the program is supported by the active role of teachers, student enthusiasm, and the availability of facilities, although it is constrained by the low number of transactions in the Pegadaian application and suboptimal learning facilities.
Brand Image and E-WOM: Antecedents of Green Marketing on E-commerce Users' Purchase Decisions Faiza, Nur; Rachman, Riza; Wahyuni, Alfi; Wulandari, Dewi; Agustin, Hamdani Eldafiyah
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.v5i2.3432

Abstract

Green marketing is an essential strategy in promoting public awareness of sustainability and the green economy. A positive brand image and strong e-WOM can influence consumer purchasing decisions in e-commerce. Environmentally friendly products are increasingly becoming the choice in supporting economic sustainability in the future. However, the effectiveness of green marketing in driving purchasing decisions through brand image and e-WOM still needs further analysis. The purpose of this study is to analyse the direct and indirect effects of green marketing on purchasing decisions, with brand image and e-WOM as mediators, among consumers who buy green products in Situbondo Regency. Hypothesis testing was conducted based on a structural equation model using the Partial Least Squares (SEM-PLS) approach. The main achievement expected from this study is to fill the knowledge gap by exploring how brand image and e-WOM can strengthen the influence of green marketing on purchasing decisions, particularly among electric bicycle users in Situbondo Regency. The results of this study can be used as a consideration in formulating more effective green marketing strategies by maximising the roles of brand image and e-WOM to encourage purchasing decisions.
The Tax Rate Adjustments and Compliance Errors: The Effect of Average Effective Tax Rate Changes on Article 21 Income Tax Withholding Arifin, Rukminih; Syarifuddin, Safria; Ilham, Ilham
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.v5i2.3436

Abstract

Tujuan penelitian ini untuk menganalisis dampak penerapan TER terhadap tingkat dan jenis kesalahan pemotongan pajak penghasilan pasal 21. Metode yang digunakan adalah pendekatan kuantitatif dengan metode deskriptif komparatif, yang berfokus pada pengukuran dan analisis tingkat kesalahan pemotongan Pajak Penghasilan (PPh) Pasal 21 sebelum dan sesudah diterapkannya Tarif Efektif Rata-Rata (TER). Data dikumpulkan melalui dokumentasi data pemotongan PPH Pasal 21 atas gaji karyawan tetap, wawancara mendalam dengan wajib pajak, dan bagian keuangan sebagai pihak pemotong, serta data perubahan regulasi perpajakan. Analisis dilakukan secara deskriptif untuk memperoleh pemahaman mendalam mengenai persepsi, pengalaman, dan respon wajib pajak terhadap penerapan TER dan komparatif untuk membandingkan perbedaan sebelum dan sesudah penerapan TER. Hasil penelitian pada PT XXX menunjukkan bahwa perubahan kebijakan/ regulasi pemotongan PPh Pasal 21 melalui penerapan Tarif Efektif Rata-Rata (TER) berdampak positif terhadap akurasi pemotongan pajak. Simplifikasi metode perhitungan terbukti mampu mengurangi kesalahan yang sebelumnya sering terjadi akibat kompleksitas sistem lama yang melibatkan lebih dari 400 skenario perhitungan.
Digitalisasi yang Tertahan: Eksplorasi Sikap Skeptis Pedagang Sayuran terhadap Pemasaran Digital di Pasar Tradisional Amparita Kabupaten Sidenreng Rappang Nur, Yustika; Wahyuddin, Nur Rahmah; Salida, Amrizal; Nurwafiyyah, Auliyah; Mas’ud, Busrin Raihana
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.v5i2.3437

Abstract

Penelitian ini bertujuan mengungkap secara spesifik sikap skeptis pedagang sayuran di pasar tradisional Amparita terhadap pemasaran digital dan alasan mendasarinya serta konsekuensinya. Metode yang digunakan adalah kualitatif eksploratif dan jenis penelitian studi kasus instumental tunggal karena penelitian ini berfokus pada satu kasus di satu lokasi namun memiliki relevansi luas terhadap fenomena serupa di tempat lain. Dengan berfokus pada alasan di balik sikap skeptis, serta bagaimana sikap tersebut memengaruhi keputusannya menggunakan media digital dan dampak ekonominya bagi pedagang sayuran. Analisis data menggunakan pendekatan model Miles dan Huberman yang terdiri Reduksi data, Penyajian data dan Penarikan simpulan atau verifikasi. Agar data yang didapat terjamin keabsahannya, maka dilakukan uji triangulasi yaitu usaha untuk mengecek keabsahan data atau informasi dari sudut pandang yang berbeda-beda terhadap apa yang telah dilakukan oleh periset. Hasil penelitian menunjukkan bahwa sikap skeptis pedagang sayuran di Pasar Amparita terhadap pemasaran digital disebabkan oleh keterbatasan literasi digital, karakteristik produk yang cepat rusak dan bernilai rendah, serta pengalaman negatif dalam menggunakan media sosial. Bentuk skeptisisme tersebut tampak dari perilaku pedagang yang hanya jarang memposting di media sosial, lebih mengandalkan telepon, mencoba sesekali tetapi berhenti, bahkan ada yang sama sekali tidak pernah mencoba. Konsekuensi dari sikap ini adalah terbatasnya jangkauan pasar, kecilnya keuntungan yang diperoleh, tidak adanya perluasan pasar, hingga tingginya risiko kerugian akibat barang tidak laku. Dengan demikian, sikap skeptis pedagang bukanlah bentuk penolakan mutlak terhadap teknologi, melainkan respons rasional terhadap kondisi ekonomi, sosial, dan teknis yang mereka hadapi.
The Role of Entrepreneurship Education, Role Models, and Perceived Behavioural Control in Enhancing Entrepreneurial Motivation Nikmah, Filda Khoirun; Gumintang, Bagas; Widiastuti, Ekaningtyas; Aryanto, Ronald
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.v5i2.3444

Abstract

Entrepreneurship in higher education is implemented to produce competitive graduates ready to work. Entrepreneurial motivation is crucial for translating entrepreneurial intentions into action. This study aims to examine the influence of entrepreneurship education, role models, and perceived behavioural control on entrepreneurial motivation. Data collection methods included questionnaires and interviews. The sampling technique used was convenience sampling. The study found that entrepreneurship education and role models did not influence entrepreneurial motivation, whereas perceived behavioural control did. The findings of this study are expected to motivate students to be brave and independent in starting and running a business despite the various risks involved.
The Influence of Work-Life Balance, Employee Commitment, and Organisational Culture on the Performance of Healthcare Workers: A Case Study at Bhayangkara AKPOL Hospital Sakuan, Gerilda Akbar; Nurmiyati, Nurmiyati; Rakhman, Muhammad Arif
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.v5i2.3445

Abstract

Health worker performance is a key factor in ensuring the quality of hospital services, especially in institutions with high workloads and strict operational standards. A decline in health worker performance can directly affect service quality and organisational image, requiring empirical studies to identify the factors that influence it. This study aims to analyse the influence of work–life balance, employee engagement, and organisational culture on the performance of healthcare workers at Bhayangkara AKPOL Hospital. This study uses a quantitative, explanatory design. The study population consists of all healthcare workers currently working at Bhayangkara AKPOL Hospital, and sampling is conducted using the census method, so the entire population serves as the study sample. Data were collected using a structured questionnaire with a Likert scale and analysed using simple and multiple linear regression in SPSS. The results showed that work–life balance and organisational culture had a positive and significant effect on the performance of healthcare workers. In contrast, employee engagement did not have a significant partial impact. Simultaneously, all three variables had a significant effect on healthcare workers' performance. These findings highlight the importance of managing work–life balance and strengthening organisational culture as managerial strategies for sustainably improving healthcare workers' performance.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
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.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.

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