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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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Optimizing Social Media Marketing Strategies to Improve The Business Sustainability of MSMEs Krisnawati, Lies Hendrawan; Siswanti, Indra; Ramli, Yanto; Widayati, Cristina Catur
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.v6i1.3558

Abstract

Social media marketing strategies are a key element in maintaining and improving the sustainability of Micro, Small, and Medium Enterprises (MSMEs) businesses. The research, in the form of a Systematic Literature Review (SLR) PRISMA, used a Boolean search using PICO and SPIDER and identified 2446 initial articles from international journals (Scopus, ScienceDirect, Springer, Wiley, IEEE, Web of Science, and Google Scholar). The data was omitted, so that the final results were 32 journals. Bibliomatrix analysis, in the form of Vos Viewer, along with Inclusion, Exclusion, and Quality Criteria. Research shows that social media marketing strategies significantly improve MSME sustainability through customer engagement, relevant content, and the integration of adaptive digital technologies. The theoretical benefits of formulating social media relationships, which are helpful in the academic world, and the practical benefits of this approach as a digital strategy for MSME actors, as well as its implications for government and policy, for transformation recommendations.
The Role of Compensation, Digital Recruitment, Social Media, and Employer Branding in Attracting Generation Z to Careers in Jakarta Mardiana, Mardiana; Puspita, Shandy
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.v6i1.3569

Abstract

This study aims to analyze the role of compensation, digital recruitment, social media, and employer branding in attracting Generation Z to pursue a career in Jakarta. The research method used is a quantitative approach with a purposive sampling technique. Data were collected through an online questionnaire distributed to 200 Generation Z respondents aged 18–28 years who live in Jakarta and are looking for work. Data analysis was conducted using multiple linear regression with the help of statistical software. The results show that partially compensation and digital recruitment have no effect on Generation Z's career interest. Meanwhile, social media and employer branding have a positive but insignificant effect on career interest. However, simultaneously compensation, digital recruitment, social media, and employer branding have a significant influence on Generation Z's career interest in Jakarta. These findings indicate that a company's strategy in attracting Generation Z cannot rely on a single factor, but requires an integrated approach that combines the use of social media and consistent strengthening of employer branding.
Antecedents of Cloud Accounting Adoption and Its Consequences on SME Performance: A TOE Framework Approach Andanawarih, Parasdya Pandhu; Mila, Shofiatul; Novitaningrum, Dian
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.v6i1.3577

Abstract

The purpose of this research is to investigate the factors that influence the adoption of cloud accounting, including relative benefit, complexity, support from top management, organizational preparedness, competitive pressure, bandwagon effect, computer self-efficacy, and computer anxiety., as well as its impact on MSME performance in Kendal Regency. The study in question takes a quantitative approach and makes use of primary data gathered via the use of questionnaires. A purposive sampling method was used to pick 250 respondents from micro, small, and medium-sized enterprises (MSMEs) in the Kendal Regency. The research makes use of the Structural Equation Modeling (SEM) technique in conjunction with the Partial Least Squares (PLS) methodology. According to the findings, the adoption of cloud accounting is favorably influenced by factors including as support from senior management, competitive pressure, the bandwagon effect, and user confidence in their ability to use IT. The implementation of cloud accounting has a favorable and substantial influence on the performance of micro, little, and medium-sized enterprises (MSME). With that being said, relative advantage, complexity, organizational readiness, and computer anxiety negatively influence cloud accounting adoption. This research makes a contribution to the TOE framework by highlighting the significance of technical, organizational, and environmental factors readiness alongside individual support in adopting cloud accounting to improve MSME performance. Practically, the Kendal Regency government is expected to take a more active role in providing stimuli regarding the importance of digital transformation to enhance MSME performance.
Business Process Re-Engineering of Direct Cash Drug Inventory at Private General Hospital X, Bandung City Uga, Azka Yasfa; Putra, Vicky Dzaky Cahaya
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.v6i1.3578

Abstract

One of the main components of the health services is the provision of medications. Although the drug procurement procedure at RSU X Bandung is well implemented, certain obstacles remain, such as lengthy and time-consuming processes. This study aims to comprehensively redesign the drug procurement procedure at RSU X Bandung using the BPR method to enhance efficiency. The research was conducted through several stages of BPR implementation. Throughput efficiency was measured using ASME standards in the direct cash drug procurement process. The initial results indicated an efficiency rate of 68,96%. After process improvements and the elimination of non-value-added activities, efficiency rose to 90,50%, demonstrating a significant improvement in both the effectiveness and the speed of the procurement process.
Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks Aprilia, Nur Lusi; Risnaeni, Umi Suswati
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.v6i1.3586

Abstract

The purpose of this study is to analyze the effect of audit opinion, KAP, financial distress, and audit fees on auditor turnover at Indonesian Islamic banks listed on the Indonesia Stock Exchange in 2020-2024. Secondary data were obtained from financial reports published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study was hypothesis testing, using the population method. There were seven data populations used as research objects. This study used logistic regression analysis to test the hypothesis. The results show that audit opinion, KAP, and audit fees have a significant effect on auditor turnover with a positive coefficient direction, while financial distress has an insignificant effect on auditor turnover with a negative coefficient direction. Meanwhile, simultaneously, the variables of audit opinion, KAP, and audit fee have a positive and significant effect on auditor turnover.
Analysis of SISKEUDES Utilization in Realizing Good Governance in Balohli Botomuzoi Village Botomuzoi District Nias Regency Waruwu, Cianto; Hulu, Fatolosa; Lahagu, Palindungan
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.v6i1.3590

Abstract

Transparent and accountable village financial management is one of the important pillars in realizing good governance. This study aims to analyze the utilization of the Village Financial System (SISKEUDES) application in village financial management, the implementation of good governance principles, and SISKEUDES’s contribution in realizing good governance in Balohli Botomuzoi Village, Botomuzoi District, Nias Regency. This research uses a qualitative approach with descriptive methods. Data collection techniques were conducted through in-depth interviews with five key informants consisting of the Village Head, Village Secretary, Village Treasurer, Acting Head of Government Section, and Community Leader, supported by observation and documentation study. The research results show that the utilization of SISKEUDES in Balohli Botomuzoi Village has been implemented in accordance with the provisions of Ministry of Home Affairs Regulation Number 20 of 2018, covering all stages of village financial management from planning to accountability. However, the implementation of good governance principles has not been optimal, particularly in aspects of substantive transparency, horizontal accountability to the community, and community participation in oversight. SISKEUDES’s contribution to realizing good governance is still limited to fulfilling administrative obligations and has not been maximally integrated with good governance values. The main inhibiting factors include limited human resource capacity, minimal information technology infrastructure, and low community understanding of village financial oversight mechanisms. In conclusion, although SISKEUDES has improved village financial administration, strengthening apparatus capacity, providing technological infrastructure, and increasing community literacy are needed so that good governance can be optimally and sustainably realized.
Implementation Of Occupational Safety And Health (OSH) In Enhancing Employee Performance Contribution at CV. Serikat Maju Terus Gunungsitoli City Zalukhu, Selfin Murni; Baene, Eduar; Lahagu, Palindungan
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.v6i1.3591

Abstract

Occupational Safety and Health is a fundamental aspect in improving employee performance and company productivity. This research aims to analyze the implementation of Occupational Safety and Health, identify its influence on employee performance, and evaluate the constraining factors in implementing Occupational Safety and Health at CV. Serikat Maju Terus Gunungsitoli City. The research uses a qualitative approach with descriptive methods where data is obtained through in-depth interviews with informants and supported by direct observation and documentation studies. The research results show that the implementation of Occupational Safety and Health is carried out comprehensively through the provision of complete Personal Protective Equipment (PPE), periodic socialization and training, as well as compliance monitoring through routine inspections and CCTV monitoring technology. The implementation of Occupational Safety and Health has a significant positive influence on employee performance with a productivity increase of 15-20%, a decrease in workplace accident rates, reduction in lost workdays, increased job satisfaction and motivation, as well as improved work quality. The constraints faced include budget limitations, suboptimal PPE maintenance, employee awareness needs to be improved, and monitoring consistency is disrupted by operational busyness. Stronger commitment from management is needed in increasing budget allocation, strengthening PPE maintenance systems, building a safety culture, and implementing continuous education programs so that the implementation of Occupational Safety and Health is optimal and sustainable.
The Influence of Food Safety and Health Behaviour on Purchase Intention and Its Implications for Purchase Decisions at Oish Bakery Muliawan, Muhammad Rendy; Lukitaningsih, Ambar; Kusmaningrum, Nonik
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.v6i1.3593

Abstract

This study aims to analyse the effect of food safety and health behaviour on purchase intention and its implications for purchase decisions among Oish Bakery consumers. The research method used is a quantitative approach with a survey technique involving 120 respondents. Data analysis uses multiple linear regression analysis and mediation tests. The results of the study indicate that food safety and health behaviour have a positive effect on purchase intention. Purchase intention has been proven to have a significant effect on purchase decisions and mediates the effect of food safety and health behaviour on purchase decisions. These findings indicate that improving food safety and health is an important strategy in increasing consumer purchase intention and purchase decisions in the bakery industry.
Identification of Occupational Health And Safety Potential Hazards In The Production Process at UD. Evan Nias Regency Zandroto, Desniat; Zebua, Serniati
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.v6i1.3594

Abstract

Occupational Health and Safety (OHS) is a fundamental aspect in improving employee performance and company productivity. This research aims to identify OHS potential hazards, analyze the implementation of OHS procedures, and evaluate control efforts in minimizing OHS potential hazards at UD. Evan, Nias Regency. The research uses a qualitative approach with descriptive methods where data is obtained through in-depth interviews with informants and supported by direct observation and documentation studies. The research results show that the identified potential hazards include physical hazards (being struck by heavy objects, being hit by machines, slippery floors), chemical hazards from production materials, ergonomic hazards (incorrect body posture, repetitive movements), and work accident risks. Implementation of OHS procedures is carried out through strict OHS policies, provision of complete Personal Protective Equipment (PPE), periodic training, as well as routine supervision and audits. Control efforts include machine and equipment modifications, periodic risk evaluations, strict report follow-up procedures, and effective feedback mechanisms. Although OHS implementation is already quite good, there are still obstacles such as lack of employee awareness, budget limitations, and resistance to changes in work procedures. Stronger commitment from management is required in improving continuous training programs, safety technology investment, and building a mature safety culture so that OHS implementation is optimal and sustainable.
Assessment of the Performance of Regency and City Governments in Central Java Through Characteristics and Level of Financial Health Aini, Nanda Hanizah Nur; Zulfikar
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.v6i1.3597

Abstract

This study aims to examine the effect of Local Own Source Revenue , Capital Expenditure , Dependency Level, and Fiscal Balance Funds on Local Government Financial Performance, with Financial Health as a moderator variable . The research was conducted on regency and municipal governments in Central Java Province using Local Government Financial Statements for the 2022–2024 period . A quantitative approach with a causal research design was employed . The sampling technique used was saturated sampling, in which all regency and municipal governments in Central Java Province were included as research Samples . Data were analyzed using multiple linear regression and moderated regression analysis , preceded by classical assumption tests to ensure the validity of the regression model. The results indicate that Local Own Source Revenue has a positive and significant effect on Local Government Financial Performance, while Capital Expenditure does not have a significant effect . The Dependency Level has a negative effect on Local Government Financial Performance, indicating that higher dependence on central government transfers tends to reduce financial Fiscal performance​ Balance Funds are found to have a significant effect on Local Government Financial Performance, reflecting their important role in supporting regional fiscal capacity . Furthermore , the moderated regression analysis shows that Financial Health does not moderate the relationship between Local Own Source Revenue , Capital Expenditure , Dependency Level, and Fiscal Balance Funds on Local Government Financial Performance. These findings suggest that improvements in local government financial performance is not solely determined by financial health conditions , but are also influenced by the effectiveness of revenue management and fiscal policy implementation at the regional level. This study is expected to contribute to the empirical literature on public sector accounting and provide insights for local governments in formulating more effective and sustainable financial management policies .

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