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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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Good Influence Corporate Governance , Return on Assets and Earnings Per Share in Increasing the Value of State-Owned Enterprises in Indonesia Pramestika, Wanda; Akbar, Taufik
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.v6i1.3497

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), Return on Assets (ROA), and Earnings Per Share (EPS) on firm value in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. The study employs a quantitative approach using an associative method. The data used are secondary data obtained from the financial statements and annual reports of SOEs for the 2021–2023 period. The research sample was determined using a purposive sampling method, resulting in 20 SOEs as the sample. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially, GCG, ROA, and EPS do not have a significant effect on firm value. Simultaneously, these three independent variables also do not have a significant effect on firm value. The coefficient of determination (R²) of 0.054 indicates that GCG, ROA, and EPS explain only 5.4% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model. These findings indicate that the firm value of SOEs is more strongly influenced by external factors such as macroeconomic conditions, government policies, and market sentiment than by the governance and financial performance indicators examined in this study.
Strategies for Upgrading MSMEs Through the Optimization of KUR Financing Utilization at Bank Syariah Indonesia in the Bogor Area Sari, Anum Syantining; Hardjomidjojo, Hartrisari; Raharja, Sapta
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.v6i1.3502

Abstract

One of the fundamental problems faced by MSMEs is limited capital. Although MSMEs may have received financing, many still encounter obstacles in elevating their business category. Among these factors are financial literacy and financial inclusion. Therefore, in this study, the data were collected through questionnaires and interviews with 113 MSMEs that have received KUR financing from BSI in the Bogor Area, using purposive sampling. The analytical methods used in this study include both qualitative and quantitative descriptive analysis. This includes classical assumption tests, regression model estimation, and hypothesis testing (t-test). Strategy development uses the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, SWOT analysis and QSPM. The QSPM analysis identifies three top-priority strategies that most significantly support MSMEs in upgrading their business class after receiving KUR financing from BSI in the Bogor Area: (1) enhancing financial inclusion by providing easier access to banking services, both savings and financing. (2) improving the reputation and role of KUR in assisting unbankable MSMEs to become bankable and move up in business class. (3) increasing financial literacy among customers to encourage the use of BSI bank accounts for transactions, including digital transactions.
Role Green Consumers in Mediating Relationship Between Environmental Awareness, Green Product Innovation, and Green Creativity on Competitive Advantage of SMEs Kharisma Putra, Gilang; Kuwatno, Kuwatno; Handarukmi, Jati
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.v6i1.3503

Abstract

The purpose this research is to test the concept of a green scope that has the potential to be adopted in achieving competitive advantage for SMEs. This is an explanatory study that tests the relationships between variables using a quantitative approach. In this study, the relationships among these variables will be explained through the relationship between Environmental Awareness, Green Process Innovation, and Green Product Innovation on the Competitive Advantage of SMEs through mediation by Green Consumer. The population in this study consisted of all MSME actors in Kendal Regency, totaling 16,508 units. Primary data was used, obtained directly by the researcher through distributing questionnaires in a hybrid manner. This study revealed that environmental awareness and green process innovation have a positive and significant effect on both competitive advantage and green consumer variables. Meanwhile, green product innovation has not been proven to affect either competitive advantage or green consumer. In mediation testing, the green consumer variable was proven to mediate the relationship between environmental awareness and green process innovation on competitive advantage, but the results were different for the relationship between green product innovation and competitive advantage. Research results encourage SMEs to have an understanding of and concern for the environment
Strengthening Amidst Turmoil: Resilience as the Key in the Relationship between Organisational Culture, Job Uncertainty, and Employee Agility Nurmiyati, Nurmiyati; Yuniarsih, Tjutju; Disman, Disman; Sobandi, Ade
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.v5i2.3504

Abstract

A volatile and uncertain business environment requires organisations to have employees who are agile in adapting. However, job insecurity can affect employees' psychological conditions and potentially hinder adaptive behaviour. Therefore, resilience is considered important as the ability to survive and thrive amid the pressures of change. This study aims to analyse the influence of organisational culture and job insecurity on employee agility, with employee resilience as a mediating variable. This is a quantitative study using a survey method. The study population consisted of 600 permanent employees in the accessories division of the garment industry in Semarang Regency. The sampling technique used was purposive sampling, with the following criteria: permanent employees with at least 1 year of service, experiencing changes in the work system/environmental pressure, and willingness to participate, resulting in 220 respondents. Data were collected using a Likert scale questionnaire and analysed using the Partial Least Squares approach to Structural Equation Modelling (SEM-PLS). The results showed that organisational culture contributed positively to resilience and employee agility. In this study, job insecurity was also associated with increased resilience and employee agility. Resilience was found to act as a mediator bridging the influence of organisational culture and job insecurity on employee agility. The implications of this study emphasise the importance of strengthening adaptive culture, ensuring clear organisational communication, and developing resilience-building programmes to maintain employee agility in the face of change.
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
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.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
The Influence of Investment, Net Exports, and Labor on GRDP in the Manufacturing Industry Sector in Kalimantan Pratama, Adhy Satya; Yusrie, Yusrie; Devi, Charitin; Darmawanto, Agus Tri; Ariani, Ariani; Shalahuddin, Shalahuddin
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.v5i2.3520

Abstract

This study aims to determine the Effect of Investment (PMA), (PMDN), Net Exports, and Labor Partially and Simultaneously on GRDP of the Manufacturing Industry Sector in Kalimantan. The instrument used in this study is secondary data, collected from 2017 to 2024, with 40 data points. This study uses panel data regression analysis, which combines time-series and cross-sectional data. The Research Results partially indicate that the PMA, Net Exports, and Labor Variables do not have a significant effect. In contrast, PMDN does have a substantial effect on GRDP of the Manufacturing Industry Sector in Kalimantan during 2017-2024. While simultaneously showing that the PMA, PMDN, Net Exports, and Labor Variables have a significant effect on GRDP of the Manufacturing Industry Sector in Kalimantan in 2017-2024.
Analysis of the Impact of Profitability and Liquidity on Stock Prices with Dividend Policy as an Intervening Variable (A Case Study of Companies in the Food and Beverage Sector) Salsabillah, Nadia; Rahmawati, Imelda Dian; Supardi, Supardi
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.v6i1.3523

Abstract

The present study aims to analyse how profitability and liquidity influence stock prices, with dividend policy serving as an intervening variable, within the food and beverage sector. The research population comprises 96 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A purposive sampling technique was employed to select 25 companies based on specific predetermined criteria. The present study is supported by secondary data sourced from companies' financial statements and annual reports, which were accessed through the official Indonesia Stock Exchange website (www.idx.co.id). The analysis of the data was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, with statistical processing performed in SmartPLS version 4.1. The findings indicate that profitability exerts a substantial influence on dividend policy, whereas liquidity is inconsequential. Furthermore, profitability exerts a substantial influence on stock prices, whereas liquidity shows no statistically significant impact. The study's findings demonstrate that dividend policy does not exert a substantial influence on stock prices and does not serve as an intermediary in the relationship between profitability and liquidity.
Personal Factors and Work Experience as Predictors of Organizational Citizenship Behavior:: The Mediating Role of Organizational Commitment Cahyaningwati, Marsha Dwi; Muttaqillah, Muttaqillah
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.v6i1.3535

Abstract

Penelitian ini mengkaji pengaruh faktor pribadi dan pengalaman kerja terhadap OCB, dengan komitmen organisasi sebagai variabel mediasi di antara karyawan GraPARI Mataram. Pendekatan kausal-asosiatif kuantitatif diterapkan menggunakan metode sensus yang melibatkan 76 karyawan. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS. Hasil penelitian menunjukkan bahwa faktor pribadi dan pengalaman kerja memiliki pengaruh positif dan signifikan terhadap OCB dan komitmen organisasi. Komitmen organisasi juga memiliki pengaruh positif terhadap OCB dan memediasi hubungan antara faktor pribadi dan pengalaman kerja dengan OCB. Temuan ini menunjukkan bahwa penguatan karakteristik pribadi, pengalaman kerja, dan komitmen organisasi dapat meningkatkan perilaku kerja sukarela karyawan.
Implementation of Tri Hita Karana Philosophy in Building Trust and Loyalty among Multicultural Consumers: : A Case Study of CV Liss Jaya Construction in Bali Christian, I kadek Yona Adi; Wardhana, Aditya Narendra
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.v6i1.3545

Abstract

Purpose – This study aims to analyze the implementation of Tri Hita Karana, a traditional Balinese philosophy, in fostering trust and loyalty among multicultural consumers at CV Liss Jaya Construction in Bali. It explores how indigenous values can be integrated into business management within a diverse socio-cultural context. Design/methodology/approach – A qualitative research design with a narrative approach was employed to capture the depth of construction service management practices in Bali. Data were gathered through in-depth interviews, field observations, and source triangulation involving key informants (business owners), family members, employees, and multicultural consumers. The data were then analyzed using inductive thematic analysis. Findings – The results demonstrate that the Tri Hita Karana values are deeply internalized within the company’s business operations. The Parahyangan (harmony with God) dimension is manifested through spiritual practices and moral accountability. The Pawongan (harmony among people) dimension is realized through family-oriented leadership and transparent communication. Finally, the Palemahan (harmony with nature) dimension is reflected in environmental stewardship. The integration of these three pillars plays a vital role in building cross-cultural consumer trust, which subsequently evolves into relational loyalty and ensures the long-term sustainability of the construction business in Bali’s competitive market. Originality/value – This research provides unique insights into "Indigenous Management," demonstrating how local wisdom can effectively bridge cultural gaps and serve as a strategic tool for relationship marketing in a globalized business environment.
The Effect Of Hedonic Value And Utilitarian Value On Purchase Intention With Emotional Pleasure As An Intervening Variable Towards Tiktok Influencers Putri, Shelomitha Azzahra Ade; Ningrum, Nonik Kusuma; Hutami, Lusia Tria Hatmanti
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.v6i1.3547

Abstract

This study aims to analyze the effect of hedonic value and utilitarian value on emotional pleasure, as well as the effect of both variables on purchase intention, with emotional pleasure as an intervening variable. Specifically, this study examines: (1) the effect of hedonic value on emotional pleasure; (2) the effect of utilitarian value on emotional pleasure; (3) the effect of hedonic value on purchase intention; (4) the effect of utilitarian value on purchase intention; and (5) the effect of emotional pleasure on purchase intention among consumers who watch product promotion content through TikTok live streams. The sample in this study consisted of 126 respondents, who were TikTok users in Indonesia that have previously watched product promotion content and showed interest in the promoted products. The sample size determination was based on the multiplication of the total research indicators by a coefficient of 7 (18 × 7 = 126). Data were collected through an online questionnaire distributed via Google Forms and disseminated through social media. The sampling technique used was purposive sampling, with the criteria that respondents must have watched product promotional content through TikTok live commerce. The results indicate that hedonic value has a positive and significant effect on purchase intention, utilitarian value has a positive and significant effect on purchase intention, and emotional pleasure has a positive and significant effect on purchase intention. Furthermore, utilitarian value has a positive and significant effect on emotional pleasure, while hedonic value has a positive but insignificant effect on emotional pleasure. The mediation test results also demonstrate that emotional pleasure significantly mediates the effect of utilitarian value on purchase intention and indirectly mediates the effect of hedonic value on purchase intention.

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