Amkop Management Accounting Review (AMAR)
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
Articles
340 Documents
<![CDATA[The Influence of Celebrity Endorsement on Purchase Decisions through Brand Awareness and Brand Image as mediation Yamaha Nmax Motorcycle Users in Yogyakarta ]]>
<![CDATA[Marsandhi, Alvito Marsandhi]]>;
<![CDATA[Setiawan, Budi]]>;
<![CDATA[Azwar, Azwar]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3459
<![CDATA[This study examines the influence of celebrity endorsement on purchase decisions with brand awareness and brand image serving as mediating variables among Yamaha NMAX users in Yogyakarta. The research is conducted in response to intense competition within the motorcycle industry and fluctuating sales trends, highlighting the need for effective marketing strategies to influence consumer purchasing behavior. A quantitative research design was applied using a survey method, with questionnaires distributed to 200 respondents selected through purposive sampling. Data analysis was carried out using Structural Equation Modeling (SEM) based on the Partial Least Square (PLS) approach. The findings reveal that celebrity endorsement has a positive and significant impact on brand awareness and brand image. Furthermore, brand image significantly influences purchase decisions, whereas brand awareness does not exhibit a significant effect on purchase decisions. In addition, celebrity endorsement does not directly affect purchase decisions in a significant manner. These results suggest that the impact of celebrity endorsement on purchase decisions is primarily mediated through brand image rather than through direct influence or brand awareness. The study emphasizes the importance of leveraging celebrity endorsement to strengthen brand image in order to enhance consumer purchase decisions.]]>
<![CDATA[The Gap Between Cybersecurity Experience and Behavior: A Case Study of Digital Native Students at the University of Papua ]]>
<![CDATA[Numberi, Camelia Lusandri]]>;
<![CDATA[Malino, Marlina]]>;
<![CDATA[Nua, Redemptus Numba Nitu]]>;
<![CDATA[Sumari, Jenita]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3464
<![CDATA[The purpose of this study is to analyze the influence of awareness, knowledge, experience, and compliance on students' digital security behavior at the University of Papua, in the context of social media use. This study conceptualizes digital security behavior as a behavioral phenomenon shaped by psychological factors and social norms within the Theory of Reasoned Action. A quantitative approach with a survey method was employed. Data were collected through a structured questionnaire distributed to active students who regularly use social media and were analyzed using multiple linear regression. The research instrument was developed based on indicators validated in previous studies and was subjected to validity and reliability testing before the primary analysis. The findings indicate that awareness, knowledge, and compliance have a positive and significant effect on students’ digital security behavior, whereas experience does not. These results reinforce the relevance of the Theory of Reasoned Action, particularly the role of attitudes and subjective norms in shaping digital security actions. Although students exhibit a relatively high level of awareness, gaps remain in terms of applied knowledge and practical skills. This study offers important implications for the development of digital security literacy in higher education institutions. Universities are encouraged to design practice-oriented, norm-based educational interventions and to integrate digital security into curricula and systematic training programs to foster sustainable digital security behavior among students.]]>
<![CDATA[The Effect of Customer Expectations and Perceived Enjoyment on Repurchase Intention with Satisfaction as a Mediating Variable among TikTok Shop Users in the Special Region of Yogyakarta ]]>
<![CDATA[Nugroho, Aditya]]>;
<![CDATA[Kusuma Ningrum, Nonik]]>;
<![CDATA[Indraswari, Nurul Myristica]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v5i2.3469
<![CDATA[The development of social media has driven the transformation of online shopping behaviour, one of which is through the TikTok Shop feature that integrates entertainment content and e-commerce activities, particularly through TikTok live streaming. This study aims to analyse the influence of customer expectations and perceived enjoyment on repurchase intention, with satisfaction as a mediating variable, among TikTok Shop users in the Special Region of Yogyakarta. A quantitative method was used, with data collected through a questionnaire distributed to 154 respondents who shopped through TikTok live streaming. Data analysis was performed using with SmartPLS version 4 software. The results show that customer expectations do not have a positive and significant effect on repurchase intention. However, perceived enjoyment has a positive and significant effect on repurchase intention. In addition, this study found that satisfaction fully mediates the relationship between customer expectations and repurchase intention. Meanwhile, satisfaction also acts as a partial mediator in the effect of perceived enjoyment on repurchase intention. These findings indicate that an enjoyable shopping experience and customer satisfaction play an important role in encouraging repurchase intention on TikTok Shop.]]>
<![CDATA[The Effect Of Servant Leadership, Employee Engagement, And Career Development Policy On Organizational Commitment At Mulya Indah Permai Cooperative (MIP) ]]>
<![CDATA[Husna , Mila Maliatul]]>;
<![CDATA[Subiyanto , Didik]]>;
<![CDATA[Kusuma , Nala Tri]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3471
<![CDATA[This study aims to analyze the influence of servant leadership, employee engagement, and career development policies on organizational commitment at the Mulya Indah Permai Cooperative (MIP). Organizational commitment is an important factor in maintaining employee loyalty and engagement to support organizational sustainability. This study uses a quantitative approach with a census method, where all 40 employees of the Mulya Indah Permai Cooperative were surveyed. Data collection was conducted through the distribution of a likert scale questionnaire, which was then analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS application. The results of the study indicate that servant leadership has a positive effect on organizational commitment, employee engagement has a positive and significant effect on employee organizational commitment. Simultaneously, servant leadership, employee engagement, and career development policies have a positive and significan effect on organizational commitmen at Cooperative Mulya Indah Permai. These findings indicate that the implementation of a service-oriented leadership style, increased employee engagement, and clear and fair career development policies can increase employee commitment to the organizational. This study is expected to be taken into consideration by cooperative management in formulating human resource policies to increase employee organizational commitment.]]>
<![CDATA[Employee Loyalty from an Organizational Perspective : : The Role of Personality, Experience, and Job Design ]]>
<![CDATA[Tanawan, Reinaldo Geovanni]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3474
<![CDATA[This study aims to examine the effect of personality, work experience, and job characteristics on employee work loyalty at CV Michael Hutama Persada. Work loyalty is an essential factor for organizational sustainability as it reflects employees’ commitment, dedication, and willingness to remain with the organization. This research employs a quantitative approach with associative and causal research designs. The research population consists of all 50 permanent employees of CV Michael Hutama Persada; therefore, a saturated sampling technique was applied. Data were collected through questionnaires using a five-point Likert scale and analyzed using SPSS software. The data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that personality has a significant effect on work loyalty with a negative relationship. Work experience has a positive and significant effect on employee work loyalty, while job characteristics show a negative and significant effect on work loyalty. Simultaneously, personality, work experience, and job characteristics significantly influence employee work loyalty. These findings provide managerial implications for organizations in developing effective human resource management strategies to enhance employee loyalty and long-term organizational performance.]]>
<![CDATA[User Satisfaction with Shopee Chatbot:: An Extended TAM with Perceived Convenience as an Intervening Variable ]]>
<![CDATA[Nita, Nita]]>;
<![CDATA[Roostika, Ratna]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3475
<![CDATA[This study aims to analyze the effect of the Technology Acceptance Model (TAM) on user satisfaction, with perceived enjoyment serving as a mediating variable. The population of this study consists of all Shopee users in Indonesia who have interacted with the Shopee Chatbot. The sample includes Shopee users who have had experience interacting with the Shopee Chatbot. The research data were analyzed using SmartPLS. The results indicate that perceived usefulness (PU) has a positive and significant effect on user satisfaction, while perceived ease of use (PEOU) shows a positive effect but is not statistically significant. Perceived enjoyment (PE) also has a positive and significant influence on user satisfaction. In addition, perceived usefulness and perceived ease of use have positive and significant effects on perceived enjoyment. Furthermore, this study reveals that perceived enjoyment, as a mediating variable, successfully mediates the relationship between the Technology Acceptance Model and user satisfaction.]]>
<![CDATA[Website Content Marketing and Tourists’ Visiting Decisions: : Evidence from Bhakti Alam Pasuruan Agrotourism ]]>
<![CDATA[Novianti, Cahyani Dwi]]>;
<![CDATA[Yuliati, Nuriah]]>;
<![CDATA[Syah, Mirza Andrian]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3481
<![CDATA[The low number of tourist visits to Bhakti Alam Pasuruan Agrotourism was previously related to the suboptimal quality of the website in terms of content, information presentation, and ease of discovery, which could hinder tourists in obtaining information and making decisions. The website improvements made in March 2025 cannot yet guarantee the effectiveness of the content on tourist behavior, so this study aims to analyze the influence of website content marketing on tourists' decisions to visit Bhakti Alam Pasuruan Agrotourism. The research uses primary data through surveys and interviews with 100 tourists who have accessed the latest version of the bhaktialam.co.id website. Sampling was done using purposive sampling, while data analysis was done using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method to test the direct influence of content marketing variables on visiting decisions. The results of the study indicate that content marketing on the website has a positive and significant effect on tourists' decisions to visit. Agrotourism managers need to continue to improve the quality and consistency of content so that the website can function as an official source of information for potential tourists. content so that the website can function as an official source of information for potential tourists.]]>
<![CDATA[Comparison Of Driving Factors On Impulsive Buying And Purchase Intention : Case Study Of Skincare Products In Tik Tok Live Shopping ]]>
<![CDATA[Azizah, Syafika]]>;
<![CDATA[Rilantiana, Rosa]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3485
<![CDATA[The development of digital technology has driven changes in consumer behavior in online shopping activities, one of which is through the TikTok Live Shopping feature which is widely used in marketing skincare products. This study aims to analyze the influence of Perceived Enjoyment, Perceived Risk, and Scarcity Message on Impulsive Buying and Purchase Intention on TikTok Live Shopping for skincare products in Gresik, with product categories including facial wash, toner, serum, moisturizer, and sunscreen. This study uses a quantitative approach with a causal associative research type. Data collection was carried out through a survey method using a questionnaire distributed online via Google Form to 219 respondents who had participated in TikTok Live Shopping activities for skincare products. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software. The results showed that Perceived Enjoyment and Scarcity Message had an effect on Impulsive Buying and Purchase Intention, respectively. Meanwhile, Perceived Risk had no effect on Impulsive Buying and Purchase Intention. These findings show that emotional experience factors and scarcity messages have an important role in driving consumer behavior on TikTok Live Shopping skincare products.]]>
<![CDATA[Transformational Leadership and Organizational Culture on Employee Performance: : The Mediating Role of Employee Engagement ]]>
<![CDATA[Achmad Mohyi]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3489
<![CDATA[This study aims to analyze the influence of transformational leadership and organizational culture on employee performance, with employee engagement serving as a mediating variable. The study is motivated by the importance of employee performance as a strategic factor in maintaining organizational competitiveness, as well as by inconsistencies in empirical findings regarding the roles of leadership and employee engagement in enhancing performance. A quantitative approach with an explanatory research design was employed. Data were collected through an online questionnaire distributed to 85 employees working in service and manufacturing organizations in East Java Province, using purposive sampling based on specific criteria. The research instruments were tested for validity and reliability, and the results indicated that all indicators met the required measurement criteria. Data analysis was conducted using multiple linear regression to examine both direct and simultaneous effects among variables. The findings reveal that transformational leadership does not have a significant effect on employee performance. In contrast, organizational culture is proven to have a positive and significant effect on employee performance. Employee engagement does not show a significant effect on performance and does not function as a mediating variable in the relationship between transformational leadership and organizational culture with employee performance. Furthermore, the simultaneous test results indicate that the three independent variables do not collectively have a significant effect on employee performance. These findings suggest that employee performance is influenced by factors beyond the scope of the research model and highlight that organizational culture plays a more dominant role than transformational leadership and employee engagement within the organizational context examined. This study is expected to contribute both theoretically and practically to the development of more contextual and sustainable human resource management strategies.]]>
<![CDATA[Unveiling the Influence of Social Media Marketing on Purchase Decision with Brand Awareness and E-WOM as Mediators Among Wizzmie Yogyakarta Consumers ]]>
<![CDATA[Yudha Pradana, Reza]]>;
<![CDATA[Setiawan, Budi]]>;
<![CDATA[Cahyani, Putri Dwi]]>
<![CDATA[ Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Amkop Makassar ]]>
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DOI: 10.37531/amar.v6i1.3495
<![CDATA[The development of social media has shaped people's consumption patterns, including in the digital purchase of culinary products. Wizzmie, as a contemporary noodle restaurant, utilizes social media as a promotional strategy to attract consumers in Yogyakarta. This study aims to analyze the influence of Social Media Marketing on Purchase Decision with Brand Awareness and Electronic Word of Mouth (e-WOM) as mediating variables. This study uses a quantitative method through a questionnaire distributed to 211 Wizzmie consumers who actively use social media. The analysis technique uses Partial Least Square - Structural Equation Modeling (PLS-SEM) with the SmartPLS version 4 application. The results show that Social Media Marketing has a positive and significant effect on Brand Awareness and e-WOM, but does not directly influence Purchase Decision. The variables of Brand Awareness and e-WOM were found to have a positive effect on Purchase Decision and were able to mediate the relationship between Social Media Marketing and Purchase Decision. These results confirm that Wizzmie Purchase Decision are not always influenced by promotions, but are more influenced by consumer brand awareness and peer recommendations.]]>
