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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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From Ai-Induced Job Insecurity to Burnout: A Job-Demands Resource Model of Job Stress, Meaningfulness of Work, And Self-Efficacy in Ai Learning Among Front-Line Employees in Indonesia Amirah, Azizah Amirah; Herachwati, Nuri; Fiona Niska Dinda 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.v5i2.3273

Abstract

The rapid adoption of artificial intelligence (AI) is reshaping organizational structures and employment landscapes, raising concerns about job insecurity and employee well-being. This study examines the effect of AI-induced job insecurity on burnout among frontline employees in Indonesia, drawing on the Job Demands–Resources (JD-R) framework. Specifically, it investigates job stress and meaningfulness of work as mediating mechanisms and self-efficacy in AI learning as a moderating resource. A cross-sectional survey was conducted with 325 frontline employees across sectors where AI adoption is increasing, and data were analyzed using Structural Equation Modeling in Jamovi. The results indicate that AI-induced job insecurity significantly increases employee burnout, both directly and indirectly. Job stress was confirmed as a positive mediator, while meaningfulness of work functioned as a negative mediator, highlighting the dual role of demands and resources in shaping burnout. Furthermore, self-efficacy in AI learning moderated the insecurity–burnout relationship, such that employees with higher efficacy were less adversely affected. These findings extend the JD-R model by integrating AI-related job insecurity and demonstrating the dual processes of stress elevation and resource erosion. The study offers practical implications for organizations to prioritize transparent communication, reskilling initiatives, and meaning-enhancing practices to safeguard employee resilience in the era of digital transformation.
Optimization of Data-Driven School Financial Management to Improve Operational Budget Efficiency at Private Schools under the Pancasila Education Foundation, Langkat Regency Khairani, Khairani; Tamba, Riris Debora
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.v5i2.3333

Abstract

This study aims to analyze the effectiveness of implementing the e-RKAS (Electronic School Activity and Budget Plan) system in improving financial management efficiency at schools under the Pancasila Education Foundation in Sawit Seberang, Langkat Regency. The research uses a quantitative approach with a pre-experimental one-group pretest–posttest design, comparing conditions before and after the implementation of the e-RKAS system. The sample consisted of 25 respondents, including principals, treasurers, operators, and teachers. Measurements were carried out using four main indicators: budget realization ratio, number of budget deviations, timeliness of reporting, and user satisfaction. Data were analyzed using the Paired Sample T-Test in SPSS version 26. The findings indicate a significant improvement across all indicators after the implementation of e-RKAS (p < 0.05). The e-RKAS system effectively enhanced budget realization accuracy, reduced deviations, accelerated financial reporting, and improved user satisfaction. These results confirm that digitalizing school financial management strengthens efficiency, transparency, and accountability in managing education funds. This study offers important implications for the development of digital transformation policies in the education sector, particularly in encouraging the adoption of e-RKAS in private schools and in regions with limited resources.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
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.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
The Effect of Transformational Leadership on Personnel Performance Through Work Discipline as A Mediating Variable at The Indonesian National Police Headquarters Amin, Amin; Mentiana Sibarani
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.v6i1.3478

Abstract

This study aims to examine the effect of transformational leadership on personnel performance, with work discipline as a mediating variable, among staff of the Personal Secretariat of the Indonesian National Police Headquarters. The study employs a quantitative approach with an explanatory research design. Data were collected using a structured questionnaire distributed to 135 personnel selected via simple random sampling. The data were analyzed using multiple linear regression, path analysis, and mediation testing to identify direct and indirect relationships among variables. The findings indicate that transformational leadership has a positive and significant effect on work discipline, while work discipline has a positive and significant effect on personnel performance. However, transformational leadership does not have a significant direct effect on personnel performance. Mediation analysis shows that work discipline significantly mediates the relationship between transformational leadership and personnel performance. These results suggest that transformational leadership contributes to performance improvement indirectly by strengthening work discipline. The originality of this study lies in highlighting the critical role of work discipline as a behavioral mechanism linking leadership style to performance outcomes within a highly structured public-sector organization. The findings provide empirical evidence that effective leadership must be supported by strong disciplinary practices to achieve optimal personnel performance.
Firm Value Determinants: : The Role of Financial Distress and Profitability with Firm Size as a Moderating Variable Putri Umami, Wildana; Kusumaningarti, Miladiah; Awalina, Putri
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.v6i1.3490

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan dan profitabilitas terhadap nilai perusahaan, dengan menggunakan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan regresi linier berganda dan Analisis Regresi Moderasi (MRA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2021–2024. Sampel penelitian terdiri dari 33 orang dengan 121 data observasi. pengukuran keuangan diukur menggunakan Altman Z-Score, profitabilitas menggunakan Return on Assets (ROA), ukuran perusahaan menggunakan logaritma natural dari total aset, dan nilai perusahaan menggunakan rasio pasar. Hasil penelitian menunjukkan bahwa kesulitan keuangan mempunyai pengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan profitabilitas mempunyai pengaruh positif dan signifikan. Lebih lanjut, ukuran perusahaan terbukti memoderasi pengaruh kesulitan keuangan dan profitabilitas terhadap nilai perusahaan. Temuan ini menunjukkan bahwa perusahaan yang lebih besar memiliki kemampuan yang lebih baik untuk menahan tekanan keuangan dan meningkatkan nilai perusahaan.
Organizational Culture, Career Development, and Job Satisfaction as Predictors of Nurses’ Turnover Intention in a Private Hospital Sahara, Muhammad Anugrah; Subiyanto, Didik; Purnamarini , Tri Ratna
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.v6i1.3496

Abstract

Nurses’ turnover intention is a critical issue that can disrupt human resource stability and reduce the quality of hospital services. High workload, emotional pressure, and limited career development opportunities often encourage nurses to consider leaving their organization. This study aims to analyze the effect of organizational culture, career development, and job satisfaction on nurses’ turnover intention at RSU PKU Muhammadiyah Bantul. This research employed a quantitative approach using a survey method by distributing questionnaires to 69 nurses selected through simple random sampling. Data were analyzed using multiple linear regression with the assistance of IBM SPSS version 26. The results indicate that organizational culture does not have a significant effect on turnover intention partially, while career development and job satisfaction have a negative and significant effect on nurses' turnover intention. Simultaneously, organizational culture, career development, and job satisfaction significantly influence turnover intention. These findings suggest that improving career development opportunities and enhancing job satisfaction are essential factors in reducing nurses' intention to leave the organization. Therefore, hospitals are encouraged to implement human resource management policies that focus on structured career development programs and the improvement of nurses' job satisfaction to minimize turnover intention.
Analysis of the Effectiveness of Official Travel and Work Discipline on the Achievement of Work Outcomes and Its Implications for Employee Performance Firmansyah, M.Lutfi; Paramarta, Vip; Mulyani, Sri Rochani
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.v6i1.3499

Abstract

This study aims to analyze the effect of official travel effectiveness and work discipline on work achievement and its implications for employee performance at the Department of Agriculture, Food Security, and Fisheries of Tasikmalaya Regency. The background of this study is based on the high intensity of official travel activities and the suboptimal level of employee discipline, which are suspected to affect productivity and organizational performance. This research employed a quantitative method with descriptive and verificative approaches. The number of respondents was 76 employees, determined using the Slovin technique. Data were analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that the effectiveness of official travel and work discipline have a significant effect on work achievement, with coefficients of 0.327 and 0.416, respectively. Work achievement also has a significant effect on employee performance, with a coefficient of 0.495. The indirect effect of official travel effectiveness on employee performance through work achievement is 0.219, while the direct effect is 0.104. The total contribution of the model to employee performance is 81.9% (R² = 0.819), with a residual error value of 0.43. The study concludes that effective management of official travel activities and consistent enforcement of work discipline play an important role in improving work achievement and employee performance.
The Effect of Scheduling Effectiveness and Work Fatigue on Cabin Crew Absenteeism and Its Impact on Performance Appraisal Outcomes at PT Garuda Indonesia Fajarini, Ruth; Muizu, Wa Ode Zusnita
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.v6i1.3525

Abstract

The aviation industry requires high standards of safety and service quality, where cabin crew attendance is a fundamental operational requirement for commercial flights in accordance with CASR 121 Article 391. As a national full-service airline, PT Garuda Indonesia applies competency, discipline, and crew composition standards exceeding minimum regulatory requirements to maintain service quality and manage work fatigue. This study examines cabin crew absenteeism and its impact on performance appraisal outcomes and operational reliability. The study aims to identify factors influencing absenteeism, analyze the mediating role of work fatigue, and formulate strategies to optimize scheduling effectiveness and attendance. The research involved 106 active cabin crew members of PT Garuda Indonesia selected through purposive sampling. A mixed-method approach was employed, combining quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) and qualitative analysis through open-ended questions. Primary data were collected through surveys, while secondary data were obtained from attendance records, work schedules, and performance appraisal results. The findings show that scheduling effectiveness has a negative and significant effect on absenteeism, work fatigue has a positive and significant effect on absenteeism, absenteeism negatively affects performance appraisal outcomes, and scheduling effectiveness and work fatigue indirectly influence performance appraisal outcomes through absenteeism.
Implementation Of Marketing Programs In Competitive Strategies In The Television Industry Based On Service Dominant Logic And Value Co-Creation Adawiyah, Robbiah; Marsasi, Endy Gunanto
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.v6i1.3542

Abstract

Digitization has had a significant impact in the television sector in Indonesia, changing people's media consumption patterns and putting significant pressure on the television industry. This study aims to analyze the marketing and competitive strategies of Nusantara TV, particularly through the development of the "Culture of of Indonesia" program as a form of differentiation and the penerapan Service-Dominant Logic (SDL) and Value Co- Creation. Using a qualitative descriptive method through interviews, observations, and documentation during an internship, the study found that the shift of audiences to digital platforms requires television to produce more relevant and collaborative content. The "Culture of Indonesia" program serves as an instrument of co- creation with audiences and cultural communities to create more authentic, representative, and sustainable service values. The research results indicate that the application of SDL and cultural content differentiation strengthens Nusantara TV's position in facing media competition in the digital era.
Green Human Resource Practices, Work–Life Balance, and Job Satisfaction: Employee Engagement as a Mediating Mechanism among Generation Z Employees Balqis, Galuh Aura; Tutuko, Bambang; Cahyono, Hadi
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.v6i1.3555

Abstract

The growing presence of Generation Z in the workforce has prompted organizations to reconsider their human resource management approaches by placing greater emphasis on sustainability and employee well-being. Generation Z employees tend to prioritize mental health, work–life balance, and environmental values, which highlights the importance of implementing Green Human Resource Management (GHRM) and Green Work-Life Balance (GWLB) practices within organizations. This study seeks to examine the influence of GHRM and GWLB on Job Satisfaction, with Employee Engagement serving as a mediating variable among Generation Z employees at PT Petrokopindo Cipta Selaras.A quantitative research design was employed using a survey method. Data were collected through questionnaires distributed to Generation Z employees at PT Petrokopindo Cipta Selaras and analyzed using regression analysis and mediation testing techniques. The findings demonstrate that both GHRM and GWLB have a positive and significant impact on Employee Engagement. In addition, Employee Engagement was found to have a positive and significant effect on Job Satisfaction. The results further indicate that Employee Engagement plays a mediating role in the relationship between GHRM and GWLB and Job Satisfaction.Overall, the study suggests that the adoption of environmentally sustainable human resource practices and green-oriented work–life balance policies can foster higher levels of Employee Engagement, which in turn enhances Job Satisfaction among Generation Z employees. This research is expected to contribute to the literature on sustainable human resource management and offer practical insights for organizations in developing human resource policies that are aligned with the values and expectations of Generation Z.

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