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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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The Role of Environmental, Social, and Governance Disclosure in Moderating the Influence of Green Intellectual Capital on Company Value Rivaldy, Mohamad Dhandy; Jayanti, Dwi
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.v6i1.3602

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) disclosure in moderating the effect of Green Intellectual Capital (GIC) on company value. One of the ongoing problems faced by the mining sector is that while the mining industry plays a strategic role in the Indonesian economy, its operations have a significant environmental impact, such as pollution and environmental damage, which reduces the value of the company. This study uses a population of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. A total of 19 samples were used. Data analysis techniques used Moderated Regression Analysis, using IIBM SPSS Statistics V.27. The results indicate that Green Relational Capital (GRC) has a significant positive impact on Firm Value. However, Green Human Capital (GHC) and Green Structural Capital (GSC) do not significantly influence Firm Value. Additionally, ESG disclosure strengthens the relationship between GRC and Firm Value but does not strengthen the relationship between GHC and GSC.
The Influence of Entrepreneurial Orientation, Market Orientation, Learning Orientation, and Government Support on MSME Performance: A Case Study of Coffee Shops in Jakarta Panjaitan, Esther Elisabeth; Wahyuni, Sari
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.v5i2.3606

Abstract

The rapid growth of coffee shop MSMEs in Jakarta has intensified competition and increased the need for effective strategies to sustain performance and business continuity. This study aims to analyze key factors influencing the performance of coffee shop MSMEs by integrating entrepreneurial orientation, market orientation, learning orientation, innovation capability, and institutional government support. A qualitative descriptive approach with a multiple case study design was employed. Data were collected through in-depth interviews, direct observation, and document analysis of coffee shop MSMEs in South and East Jakarta, and analyzed using data reduction, data display, and conclusion drawing with triangulation. The findings indicate that entrepreneurial, market, and learning orientations play a significant role in shaping innovation capability, which enhances both financial and non-financial performance. Innovation capability serves as a mediating mechanism between strategic orientations and MSME performance, while government support acts as a complementary factor, although its utilization remains limited. These findings provide theoretical contributions and practical implications for MSME development and the sustainability of Jakarta's coffee shop industry.
Profitability (ROA), Solvency (DER), Company Size, and Public Accounting Firm Reputation on Audit Delay in Sharia Manufacturing Companies on the IDX (2020–2025) Hariyanto, Totok; Risnaini, 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.v6i1.3623

Abstract

The purpose of this study is to examine and analyze the effect of profitability, solvency, company size, and the reputation of public accounting firms on audit delay in sharia manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2025. Profitability as measured by ROA has an effect on audit delay, solvency as measured by DER has an effect on audit delay, the effect of company size as measured by size has an effect on audit delay, and the effect of public accounting firm reputation as measured by dummy variables has an effect on audit delay. The data analysis technique in this study is multiple linear regression using eviews. The sampling method is the Solvin formula, with a sample size of 75 companies that have met the sampling criteria. Based on the analysis, it can be concluded that the variables of profitability, solvency, company size, and public accounting firm reputation partially and simultaneously have an effect on audit delay.
Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
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.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Social Media Marketing and Brand Image: The Mediating Role of Brand Trust on Purchase Intention among Generation Z Indriasari, Dewi Pratiwi
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.v6i1.3628

Abstract

This study aims to examine the influence of social media marketing and brand image on purchase intention through the mediating role of brand trust among Generation Z consumers. In the digital era, Generation Z represents a dominant consumer segment that is highly engaged with social media platforms and brand-related content. However, the effectiveness of social media marketing and brand image in shaping purchase intention remains inconsistent without considering psychological factors such as trust. This research employs a quantitative approach using a survey method. Data were collected from Generation Z respondents in Bandung through structured questionnaires measured on a five-point Likert scale. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and indirect relationships among variables. The findings indicate that social media marketing and brand image significantly influence brand trust, which in turn significantly affects purchase intention. Furthermore, brand trust plays a mediating role in strengthening the relationship between marketing activities and consumers’ purchase intention. This study contributes to marketing literature by emphasizing the strategic importance of trust-building in digital marketing strategies targeting Generation Z.
The Influence of Digital Marketing Strategy, Customer Orientation, and Trust on Customer Loyalty through Shopee Customer Satisfaction in Makassar City Abbas , Muchlis; Ginoga, Verri; Muin, Asri Nur
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.v5i2.3631

Abstract

The rapid development of digital marketplaces encourages companies to focus not only on customer acquisition but also on building sustainable customer loyalty. Intense competition has made customer loyalty a strategic issue, particularly for e-commerce platforms like Shopee. This study aims to analyze the influence of digital marketing strategies, customer orientation, and trust on customer loyalty through customer satisfaction among Shopee users in Makassar City. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to 211 Shopee user respondents in Makassar City, using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM). The results show that digital marketing strategies, customer orientation, and trust have a positive effect on customer satisfaction. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty and acts as a mediating variable that strengthens the influence of the three independent variables on customer loyalty. These findings confirm that digital marketplace customer loyalty is not only formed through promotions, but primarily through customer orientation and trust, which can create sustainable customer satisfaction.
Strategies to Enhance Organizational Citizenship Behavior Among Educational Staff Through Strengthening Transformational Leadership, Emotional Intelligence, and Job Satisfaction Aldilla Chandra, Khitara; Yusnita, Nancy; Sunaryo, 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.v6i1.3640

Abstract

This research is motivated by the suboptimal Organizational Citizenship Behavior (OCB) of private vocational high school education personnel in Bogor Regency, which is reflected in low work initiative, extra-role behavior, and participation in supporting organizational effectiveness. This study aims to analyze the direct and indirect effects of Transformational Leadership and Emotional Intelligence on OCB with Job Satisfaction as an intervening variable, as well as formulating strategies for improving OCB. The results show that Transformational Leadership has a direct positive and significant effect on OCB (β = 0.371), Emotional Intelligence has a direct positive and significant effect on OCB (β = 0.396), and Job Satisfaction has a direct positive and significant effect on OCB (β = 0.171). Transformational Leadership has a positive effect on Job Satisfaction (β = 0.127), and Emotional Intelligence has a positive effect on Job Satisfaction (β = 0.607). The indirect effects of Transformational Leadership and Emotional Intelligence on OCB through Job Satisfaction were β = 0.022 and β = 0.103, respectively. These findings indicate that strengthening transformational leadership, developing emotional intelligence, and increasing job satisfaction are important strategies for improving OCB.
The Influence Of Competence, Compensation And Job Satisfaction On Employee Work Quality In Industrial Companies Yogyakarta Putri, Dienovita Arifka; Syamsul Hadi; Tri Ratna Purnamarini
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.v5i2.3119

Abstract

Employee work quality is related to the performance of an employee, performance means the result of a process measured based on agreements or SOPs that have been made by the company. This study aims to test and analyze the influence of competence, compensation and job satisfaction on employee work quality in one of the agencies engaged in the industrial sector of Yogyakarta. The population in this study were all employees in one of the industrial companies in Yogyakarta, totaling 50 people. 50 samples were collected using a survey method with a census technique. This research method is quantitative with data collection using a questionnaire. Data analysis uses Validity Test, Reliability Test, Simultaneous Test, and Determination Coefficient Test. The data analysis technique in this study uses the Classical Assumption Test. The research results show that competence and compensation have a positive and significant effect on employee work quality. However, job satisfaction has no effect on employee work quality. Keywords:Competence, Compensation, Job Satisfaction and Employee Work Quality
Digital Tourist Storytelling and Its Impact on Tourist Visits to the Mount Mutis Nature Reserve Goetha, Selfiana; Fallo, Apryanus; Nay , Yustina Alfira; Niha, Simon Sia
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.v5i2.3292

Abstract

This study is motivated by the low utilization of digital media in promoting natural destinations such as the Mutis Nature Reserve, despite the potential of travel narratives on social media to increase tourists' interest in visiting. The purpose of this study is to analyze the effect of Digital Tourist Storytelling on social media on Digital Tourist Engagement and Electronic Word of Mouth (E-WOM), as well as its impact on Tourists' Visiting Decisions. A quantitative approach was employed using a purposive sampling method involving 304 respondents who had previously visited Mount Mutis. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Digital Tourist Storytelling has a positive and significant effect on both Digital Tourist Engagement and Tourists' Visiting Decisions, while Digital Tourist Engagement and E-WOM also significantly influence Visiting Decisions. Indirectly, storytelling influences Visiting Decisions through Engagement and E-WOM. These findings confirm that authentic and engaging digital narratives are effective in enhancing tourist involvement, fostering positive communication, and increasing tourists' interest in visiting natural destinations.
Analysis of Factors Influencing the Sustainability of the Freshwater Fisheries Cultivation Center of the Sibolga Fisheries College Sipahutar, Emerson Junior; Effendi, Ihsan
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.v6i1.3556

Abstract

This research endeavors to examine the determinants affecting the business sustainability of the Freshwater Fisheries Cultivation Center at the Sibolga Fisheries College, an institution crucial for enhancing community well-being and food security through the utilization of local resources. The variables under investigation encompass financial inclusion, risk management practices, mentoring initiatives, financial technology adoption, business partnerships, entrepreneurial competence, and entrepreneurial orientation, all in relation to business sustainability. Employing a quantitative methodology, this study utilizes an associative design. Data collection involved the distribution of questionnaires to both center managers and fisheries business stakeholders within Sibolga. Multiple regression analysis was employed to examine the data. The findings indicated that, when considered together, all seven independent variables exerted a positive and statistically significant influence on business sustainability. When assessed individually, financial inclusion, risk management, mentoring programs, and entrepreneurial competence demonstrated the most substantial contributions. Consequently, this study recommends enhancing access to formal financial resources, instituting structured risk management protocols, providing continuous mentoring support, improving digital literacy, and fostering cooperative-based partnerships to bolster the competitiveness of farmers.

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