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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 377 Documents
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Green Ambidextrous Leadership and Green Employee Innovative Behavior: : Mediating Effects of Knowledge Sharing and Psychological Safety and the Moderating Role of Green IT Empowerment Khandiyas, Muhamad El; Kustyadji, Gatot
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.v6i1.3548

Abstract

Purpose – This study aims to investigate the influence of Green Ambidextrous Leadership (GAL) on Green Employee Innovative Behavior (GEIB). It further explores the mediating roles of psychological safety and knowledge sharing, while examining Green IT Empowerment as a critical moderating variable. Design – A quantitative approach was employed, utilizing a comprehensive model to analyze the interplay between leadership, psychology, knowledge management, and technology. Data were collected from employees in the petrochemical industry and analyzed to test the structural relationships within the proposed framework. Findings – The results demonstrate that Green Ambidextrous Leadership is a pivotal factor in driving GEIB. This influence is primarily channeled through psychological safety and knowledge sharing, with psychological safety emerging as the more potent mediator. This highlights the necessity of a safe psychological climate for fostering environmental innovation. Furthermore, Green IT Empowerment significantly moderates these relationships, acting as a strategic enabler that amplifies the impact of organizational factors on green innovation. The integrated model explains 85.6% of the variance in GEIB, confirming the relevance of combining leadership, knowledge management, and technology empowerment perspectives in an industrial context. Practical implications – Organizations should prioritize leadership development programs focused on green ambidextrous competencies and invest in Green IT infrastructure. Most importantly, management must cultivate psychological safety by transitioning from a “blame culture” to a “learning culture.” This can be achieved through no-retaliation policies for speak-up behavior and reward systems that recognize “intelligent failures” in green initiatives.
The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Rahayu, Reza Ajeng; Sutisna, Sutisna; Sari, Gema Ika
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.v6i1.3549

Abstract

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.
Modelling the Impact of Occupational Health and Safety, Work Motivation, and Work Discipline on Employee Performance and Achievement Using Structural Equation Modelling Syaifudin, Arif; Firdaus, Vera; Setiyono, Wisnu Panggah
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.v6i1.3550

Abstract

This study examines the influence of occupational safety and health, work motivation, and work discipline on employee achievement and performance at PT. Lautan Kayu Abadi Sejahtera. The study employs a quantitative descriptive approach with a cluster sampling technique. The research was conducted at PT. Lautan Kayu Abadi Sejahtera, located on Jl. Raya Sumobito KM. 02, Betek Barat Village, Mojoagung District, Jombang Regency, East Java Province. The respondents consisted of 89 employees from the production department. Data were collected through observation and questionnaire distribution and subsequently analyzed using a quantitative approach. Furthermore, this study employs Structural Equation Modeling (SEM) with AMOS software. The SEM analysis was conducted in two stages: (1) measurement model analysis, which includes goodness-of-fit (GOFI), validity, and reliability tests to ensure model adequacy; and (2) structural model analysis, which comprises overall model feasibility testing, causal relationship analysis, and hypothesis testing.
Competence and Training as Determinants of Employee Performance: The Mediating Role of Organizational Commitment at the Department of Industry and Trade of Malinau Regency Steven, Yulius; Hasyim, Budi; Wijayanti, Asih Kusuma; Kaujan, Kaujan; Ardiansyah, Riyans; Aswan, Aswan
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.v5i2.3552

Abstract

This study aims to analyze the effects of competence and training on employee performance, with organizational commitment serving as a mediating variable, in the Department of Industry and Trade of Malinau Regency. The research background focuses on various issues related to employee performance, including limitations in technical competence, suboptimal training effectiveness, and variations in employees’ levels of commitment to carrying out public service duties. The Resource-Based View (RBV) theory is employed to explain how competence and training enhance organizational capabilities. This study uses a quantitative, path-analytic approach to examine both direct and indirect relationships among variables. The results indicate that competence and training have a significant effect on employee performance, both directly and indirectly through organizational commitment as a mediating variable. These findings highlight that performance improvement is not solely dependent on employees’ technical skills and knowledge, but also on their level of psychological attachment to the organization. In addition to contributing theoretically to the field of human resource management, this study provides practical recommendations, including developing needs-based training programs, strengthening organizational culture, and implementing sustainable competency development policies to improve employee performance in local government institutions.
The Influence Of Organizational Culture And Work Environment On Employee Performance Through Work Motivation As An Intervening Variable At The Department Of Food Security, Agriculture, And Fisheries In Banten Province Marliana, Yeni; Nuryanto, Uli Wildan; Khaeruman, Khaeruman
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.v6i1.3557

Abstract

This study aims to analyze the influence of organizational culture and work environment conditions on employee performance, with work motivation as a mediating variable, at the Food Security, Agriculture, and Fisheries Service in Banten Province. Employee performance is seen as an indicator of individual achievement in carrying out tasks according to their roles and responsibilities within the organization. The approach used is a quantitative method with a population of all employees at the Food Security, Agriculture, and Fisheries Service of Serang City, the Agriculture and Food Security Service of Pandeglang Regency, and the Fisheries Service of Serang Regency, totaling 386 people. Of the total population, 230 employees were designated as research samples. Primary data were obtained through questionnaires distributed via Google Forms, and the analysis employed statistical methods within a quantitative framework using Partial Least Squares (PLS). The research findings revealed that organizational culture significantly influences employee performance, while the work environment showed no significant direct effect. However, both variables were shown to significantly influence work motivation. Furthermore, organizational culture and the work environment also exert an indirect influence on performance through work motivation. Therefore, work motivation acts as an intervening variable that strengthens the relationship between organizational culture and the work environment and employee performance at the Banten Province Food Security, Agriculture, and Fisheries Service.
Flexibility of Marketing Strategy, Product Suitability, Consumer Responsibility, Personal Branding, Market Demand Towards the Existence of WFL Coffee Shop, Anambas Regency Pitri, Amalia; Tibrani, Tibrani; Ismanto, Widodo
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.v6i1.3565

Abstract

The rapid growth of coffee shops in Anambas Regency has intensified competition, requiring operators to adopt effective marketing strategies to sustain their businesses. This study aims to examine the influence of marketing strategy, product suitability, consumer responsiveness, personal branding, and market demand on the existence of WFL Coffeeshop in Anambas Regency. A quantitative research approach was employed, using primary data collected through structured questionnaires distributed to WFL Coffeeshop consumers. The data were analyzed using statistical techniques to assess both partial and simultaneous effects among the research variables. The findings reveal that marketing strategy, product suitability, consumer responsiveness, personal branding, and market demand collectively influence the existence of WFL Coffeeshop. Each variable also demonstrates a significant effect, underscoring the importance of aligning products with consumer needs, responding effectively to customers, and building a consistent personal brand. This study concludes that an integrated marketing strategy is essential for maintaining business sustainability and competitiveness, particularly for coffee shops operating in emerging regional markets.
Product Quality, Promotion on Purchase Decisions Through Price Discounts As An Intervening Variable: (Case Study At Toko Cindur Batik Batam) Rahayu, Sri Ekowati Budi; Tibrani, Tibrani; Ismanto, Widodo
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.v6i1.3571

Abstract

The increasing use of price–discount–oriented promotional strategies presents both opportunities and challenges for Toko Cindur Batik Batam in enhancing promotional effectiveness and adapting to a competitive market environment. This study aims to examine the influence of product quality and promotion on purchasing decisions, with price discounts acting as an intervening variable. A quantitative research approach was employed, utilizing Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique to test the proposed hypotheses and analyze the relationships among variables. Data were analyzed using SmartPLS, with the measurement model specified as reflective and the structural model evaluated through multiple path relationships. The results indicate that product quality and promotion collectively explain a substantial proportion of purchasing decision behavior, while price discounts play a significant mediating role in strengthening purchasing decisions. The findings further suggest that periodic, competitive price discount strategies, when supported by product differentiation and perceived added value, can effectively influence consumer purchasing decisions. This study contributes to marketing strategy literature by emphasizing the importance of integrating pricing incentives with product value creation to sustain competitiveness in the retail batik industry.
Halal Perception, Product Quality, and Customer Satisfaction as Determinants of Repurchase Intention in Halal Coffee Beverages Mahakami, Eka Tamia; Masnita, Yolanda; Kurniawati, Kurniawati
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.v6i1.3583

Abstract

This research aims to examine the influence of health awareness, previous product quality experience, halal literacy, and risk perception on attitudes that drive repurchase intentions toward halal coffee beverages. This research specifically focuses on halal coffee beverages sold in franchised coffee outlets that have obtained halal certification from the Indonesian Ulema Council (MUI). The sampling method used in this research was non-probability sampling. Questionnaires were administered to a sample of respondents using the KoboToolbox application. The data processing method used AMOS SEM. The results of this research indicate that health awareness and perceived risk have no positive or significant impact on repurchase intention mediated by attitude. Past product quality experience and halal literacy have a positive and significant impact on repurchase intention mediated by attitude. Attitude has a positive and significant impact on repurchase intention. The results are expected to contribute to the government and franchise businesses in encouraging increased consumer repurchase intentions for halal coffee beverages.
The Implications of Halal Certification in Business Management of the Food and Beverage Industry Lubis, Ilham Habibi; Nawawi, Zuhrinal M
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.v6i1.3585

Abstract

This research discusses the food and beverage industry in Indonesia, which has shown significant growth and is an important contributor to the processing industry's GDP. This growth aligns with public awareness of the importance of consuming halal food and drinks, especially amid global trends that prioritize halal and thayibban lifestyles. Halal certification is crucial in meeting the demands of consumers who are increasingly concerned about halal products. This certification guarantees that the product has met halal and quality standards, reached a wider market, and earned consumer trust. However, there are still challenges in implementing halal certification as a whole, especially related to the lack of awareness and compliance of business actors. Research shows that halal certification has implications in business management, including its influence on marketing strategy, global market access, and operational efficiency. Sharia business management becomes relevant in this context, organizing business operations in accordance with Sharia principles to ensure compliance with the rules and principles established by Islam. By strengthening business management in accordance with sharia principles and leveraging halal certification, business players can increase competitiveness, expand markets, and build consumer trust, thereby supporting the growth of the halal food and beverage industry in Indonesia and globally. It was found that halal certification has a strategic impact in product marketing, providing global market access, and strengthening the position of business actors. Implementing sharia business management is also important for ensuring compliance with sharia principles in business operations. Thus, halal certification is the key to entering a wider market and maintaining a competitive advantage in the food and beverage industry.
Tax Avoidance Behavior: The Contribution of Gender Diversity, Education Level, and Firm Size Moderation Hadi, Zufly Amrullah; Sudarto, Triadi Agung; Sidharta, Eka Ananta
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.v6i1.2991

Abstract

Taxes are the most significant source of state revenue. From a company's perspective, taxes can also be considered the largest expense. Therefore, top management strives to reduce the company's tax liability. This study aims to confirm the reliability of attribution theory as an approach to explain the impact of gender diversity and education levels on tax avoidance, as well as the role of company size in moderating the relationship model. In this quantitative study, energy and basic material companies listed on the Indonesia Stock Exchange from 2020 to 2023 were the population and sample of the study. The researcher used the Moderated Regression Analysis model to test time series data using SMART-PLS software. Time series data was used because it was considered capable of providing a more accurate view over time, thereby facilitating the researchers' analysis. Based on the first finding, gender diversity had a negative effect on tax avoidance; the second finding was that education level had a positive effect on tax avoidance; the third finding was that company size was able to moderate the relationship between the independent variables and the dependent variable. These findings support all hypotheses proposed by the researcher. The research results support attribution theory in explaining empirical evidence regarding the impact of gender diversity and education level on tax avoidance, as well as the role of company size.

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