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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 419 Documents
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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 .
The Effect of Leadership and Competence on Organizational Citizenship Behavior (OCB) Mediated by Job Satisfacti Ningrum , Widya; Liana, Lie
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.v6i1.3601

Abstract

This study aims to analyze the effect of leadership and competence on Organizational Citizenship Behavior (OCB), mediated by job satisfaction. This research employs a quantitative approach with a population consisting of 58 employees of BPPKAD, Wonosobo Regency. The data were processed using SPSS version 26. The data analysis techniques include respondent description, variable description, validity test, reliability test, F-test, coefficient of determination (R²), t-test, and Sobel test. The results of the study indicate that leadership has a positive effect on job satisfaction, competence has a positive effect on job satisfaction, leadership has a positive effect on OCB, competence has a positive effect on OCB, and job satisfaction has a positive effect on OCB. However, job satisfaction does not mediate the effect of leadership on OCB, while job satisfaction mediates the effect of competence on OCB.
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.
Analysis of Person-Job Fit and Work-Life Balance on Employee Engagement through Intrinsic Motivation in Generation Z of Private Banks in Pontianak Margareta , Margareta; Lianto, Lianto; Ginting, Sunardi
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.v6i1.3604

Abstract

Purpose: This study examines the effect of person–job fit and work–life balance on employee engagement, with intrinsic motivation as a mediating variable among Generation Z employees in National Private Commercial Banks (BUSN) in Pontianak. Research Design and Methodology: A quantitative survey was conducted involving 170 Generation Z employees (born 1997–2012). Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The variables measured included person–job fit, work–life balance, intrinsic motivation, and employee engagement. Findings and Discussion: The results indicate that person–job fit and work–life balance significantly and positively influence intrinsic motivation and employee engagement. Intrinsic motivation also shows a strong positive effect on employee engagement and partially mediates the relationships between person–job fit, work–life balance, and engagement. These findings suggest that psychological alignment with work and balanced life conditions stimulate internal motivation, which strengthens engagement among Generation Z employees. Implications: The study provides managerial guidance for banking institutions to design HR strategies focusing on job alignment, flexible working arrangements, and intrinsic motivation development. Future research is recommended to explore additional psychological or organizational factors influencing engagement across different industries and generational groups.
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.
Investor Sentiment and Stock Price Dynamics in the Banking Sector: An Analysis of Indonesia’s Government Transition Period 2024-2025 Permatasari, Adinda Putri; Habiburrochman, Habiburrochman; Putri, Elma Nazila
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.v6i1.3626

Abstract

This study examines the stock market reaction of the banking sector to Indonesia’s government transition in 2024-2025 by focusing on investor sentiment. An event study approach using daily time series data is employed, with the financial sector index (IDXFINANCE) listed on the Indonesia Stock Exchange as the research object. The inauguration of the President and Vice President of the Republic of Indonesia on October 20, 2024, is designated as the event date (t = 0), with an event window of −10 to +10 trading days. Market reactions are measured using abnormal return (AR) and cumulative abnormal return (CAR), and their significance is tested using a one-sample t-test. The results show that abnormal returns in the pre-event, event, and post-event periods are not statistically significant, indicating no strong short-term market reaction. In contrast, cumulative abnormal return is negative and statistically significant both before and after the event date. These findings suggest that investor sentiment during the government transition accumulates gradually and exerts negative pressure on the performance of banking-sector stocks. Overall, the results are consistent with behavioral finance, investor sentiment, and herding behavior theories, highlighting the greater impact of political uncertainty on cumulative stock price movements rather than daily reactions.
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.

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