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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 Influence Of Organizational Culture And Organizational Commitment On Employee Performance At The Office Of Population And Civil Registration Of North Nias Regency Zega, Indra Gunawan; 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.v6i1.3572

Abstract

This research examines the influence of organizational culture and organizational commitment on employee performance at the Office of Population and Civil Registration of North Nias Regency. Using a quantitative approach, data were collected from 30 civil servants through questionnaires employing a Likert scale. Statistical analysis included validity and reliability tests, classical assumption tests, and hypothesis testing using t-test (partial) and F-test (simultaneous). Results indicate significant positive influences: organizational culture on employee performance (t-value=16.134 > t-table=2.048) and organizational commitment on employee performance (t-value=11.786 > t-table=2.048). Simultaneous test reveals both variables jointly influence employee performance (F-value=125.729 > F-table=3.328) with a coefficient of determination of 89%, indicating that 89% of employee performance variance is explained by organizational culture and organizational commitment, while 11% is influenced by other factors. The research identifies critical issues including inadequate implementation of service culture principles (smile, greeting, courtesy), declining responsiveness in civil document processing, and insufficient inter-employee collaboration. These findings emphasize the necessity for strengthening organizational culture practices and enhancing organizational commitment to improve service quality and employee performance in public sector institutions.
Analysis Of Employee Attitudes And Behavior In Waste Management At The Environmental Services Department Of Gunungsitoli City Ley, Demas Agatha; Zega, Yamolala; Telaumbanua, Eliagus; 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.v6i1.3576

Abstract

This research examines employee attitudes and behavior in waste management at the Environmental Agency of Gunungsitoli City. Using a qualitative approach, data were collected from four key informants through in-depth interviews, observation, and documentation. The informants included the Head of the Environmental Agency, Head of Waste Management Division, Head of General Affairs and Personnel Sub-division, and Environmental Impact Controller. Data analysis employed the Miles and Huberman model, encompassing data collection, data reduction, data presentation, and conclusion drawing. Results indicate that employee attitudes in waste management are generally positive, characterized by strong commitment to compliance with regulations, emphasis on integrity and transparency, and implementation of systematic educational programs and strict supervision. Employee behavior demonstrates high performance through proper task execution, enhanced social relationships among employees through work group activities, comprehensive training programs, transparent performance evaluations, and motivation initiatives to increase employee confidence. However, several challenges persist, including minimal public awareness of environmental cleanliness, limited facilities and infrastructure such as insufficient waste transport trucks and inadequate final disposal sites (TPA), lack of clear standard operating procedures for waste management, and insufficient coordination among relevant parties. These findings emphasize the necessity for strengthening waste management practices through enhanced public education, infrastructure improvements, establishment of clear operational procedures, and improved inter-agency coordination to achieve sustainable waste management in Gunungsitoli City.
The Influence of Environmental Accounting Disclosure, Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committee on Firm Value Ramadani, Fadila; Putra, Danang Adi
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.v6i1.3642

Abstract

Fokus studi ini terletak pada analisis dampak pengungkapan akuntansi lingkungan dan implementasi GCG dalam menentukan nilai perusahaan pada sektor pertambangan yang terdaftar di BEI selama kurun waktu 2022–2024. Fenomena penelitian didasari oleh meningkatnya perhatian investor terhadap transparansi informasi lingkungan dan kualitas tata kelola perusahaan. Sebanyak 138 observasi data diperoleh dari 46 perusahaan yang dipilih menggunakan metode purposive sampling. Analisis data diolah dengan model regresi linier berganda. Temuan penelitian menunjukkan bahwa pengungkapan akuntansi lingkungan memiliki pengaruh signifikan namun berarah negatif terhadap nilai perusahaan, yang mengindikasikan bahwa pengukuran berbasis jumlah item pengungkapan belum mencerminkan kualitas, kedalaman, dan kredibilitas informasi yang memadai untuk menjadi sinyal keberlanjutan yang kuat. Sementara itu, dari variabel GCG, terdapat korelasi positif dan signifikan antara proporsi komisaris independen dengan peningkatan nilai perusahaan, menunjukkan pentingnya fungsi pengawasan independen dalam meningkatkan kepercayaan investor. Variabel kepemilikan manajerial, kepemilikan institusional, serta komite audit menunjukkan pengaruh positif namun tidak bermakna secara signifikan. Temuan ini menegaskan bahwa transparansi lingkungan dan mekanisme GCG belum sepenuhnya dinilai secara konsisten oleh pasar modal Indonesia.
The Impact of Tourism on Community Food Security in Berastagi, Karo Regency Auziva, Vania; Rokan, Mustafa Kamal; Hasibuan, Faisal Umardani
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.v6i1.3658

Abstract

As one of the main tourist destinations in North Sumatra Province, Berastagi is not only known for its natural and cultural tourism potential, but also as a center for horticultural agriculture, which is a major pillar of local food security. Therefore, research is needed regarding the impact of tourism on community food security in Berastagi, Karo Regency. This study aims to analyze the impact of tourism on community food security in Berastagi, Karo Regency. This study uses a qualitative approach by conducting in-depth interviews with farmers and traders, accompanied by secondary data analysis regarding the development of the tourism sector and agricultural conditions. The results of this study indicate that the impact of tourism provides opportunities to increase community income. However, these benefits are not evenly distributed, seen as challenges arise such as food prices becoming very expensive, food supplies are unstable due to reduced agricultural land, food production is disrupted by climate change and extreme weather, and household economies become very vulnerable during the low season. Thus, this study confirms that tourism has a dual impact on the food security of the Berastagi community, so that sustainable management strategies are needed so that the tourism and agricultural sectors can support each other.
Analysis of the Role of Investment in Economic Development Policy in the Tourism Sector in Deli Serdang Regency Miftaloka, Ummu Hany; Imsar; Rahmani, Nur Ahmadi Bi
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.v6i1.3659

Abstract

This study aims to analyze the role of investment in economic development policies in the tourism sector in Deli Serdang Regency and its empowerment towards regional economic growth from an Islamic economic perspective. The research method used is a qualitative descriptive analytical approach utilizing secondary data from the Central Statistics Agency (BPS), the Tourism Office, and the Investment and One-Stop Integrated Services Office (DPMPTSP) of Deli Serdang Regency for the 2015–2024 period. The results show that tourism investment contributes positively to increasing Gross Regional Domestic Product (GRDP), creating jobs, and strengthening the creative economy of local communities. Programs such as the Kamu Market in Denai Lama Village and the development of Sibolangit nature tourism are examples of the successful synergy between investment policies and community economic empowerment. However, the effectiveness of the policy still faces obstacles in the aspects of inter-agency coordination, equitable distribution of investment between regions, and limited human resource capacity. From an Islamic economic perspective, tourism investment must be based on the principles of maslahah, 'adl (justice), and tawazun (balance) so that economic development does not only focus on material growth, but also ensures social welfare and environmental sustainability. The concept of khalifah fil ardh (vicegerent) emphasizes humanity's responsibility as stewards of the earth to ensure sustainable and ethical investments. Therefore, investment policy strategies in the tourism sector need to be directed at strengthening sustainable tourism investments based on Islamic values ​​to create inclusive, equitable, and environmentally just economic growth
Job Satisfaction, Work Environment, and Organizational Commitment as Predictors of Turnover Intention among “Richness” Bali Art Instructors Irawan, Celesta Flora; Widiastini, Ni Made Ary
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.v6i1.3660

Abstract

This study aims to examine the effects of job satisfaction, work environment, and organizational commitment on turnover intention among instructors in the “Richness” art community in Bali. Previous studies have predominantly focused on formal organizations, leaving limited attention to turnover intention in non-formal, community-based organizations, particularly within the arts sector. Furthermore, the integration of Job Embeddedness Theory dimensions; fit, links, and sacrifice, within this context remains underexplored. A quantitative approach was employed by involving all active instructors as of February 2026, totaling 36 respondents, using a saturated sampling (census) technique. Data were collected through a Likert-scale questionnaire (1–5) and analyzed using multiple linear regression with SPSS. The findings indicate that job satisfaction, work environment, and organizational commitment each have a negative and significant effect on turnover intention. Simultaneously, these variables also exert a significant influence, with a coefficient of determination (R²) of 0.871, indicating that 87.1% of the variance in turnover intention is explained by the model. The study contributes theoretically by extending the application of Job Embeddedness Theory to nonformal, community based art organizations. Practically, the findings suggest that enhancing job satisfaction, fostering a supportive work environment, and strengthening organizational commitment are essential to reducing turnover intention.
Contribution of Restaurant, Hotel, and Advertising Taxes to Local Revenue (PAD) in Manokwari During Economic Volatility (2019–2023) Sumari, Jenita; Wuriasih, Anik
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.v6i1.3662

Abstract

This study aims to analyze the effectiveness and contribution of restaurant, hotel, and advertising taxes to the Local Own-Source Revenue (PAD) of Manokwari Regency from 2019 to 2023, within the context of inflation dynamics and economic growth. Employing a quantitative approach through descriptive statistics, Pearson correlation, and multiple linear regression analysis, this study examines the simultaneous effects of these variables on PAD. The findings reveal that all three taxes are categorized as highly effective, with restaurant tax achieving an average effectiveness of 108.44%, hotel tax 97.85%, and advertising tax 97.01%. However, only advertising tax demonstrates a significant contribution to PAD, showing a very strong correlation (r = 0.977; p < 0.01). Although restaurant and hotel taxes are collected effectively, their contribution remains relatively low and statistically insignificant. Inflation and economic growth variables display positive but statistically insignificant correlations. These results highlight the paradox between tax effectiveness and its actual contribution, emphasizing the need for context-specific and data-driven fiscal policy approaches. This study contributes to the development of a regional fiscal model that is responsive to local economic dynamics and supports the sustainable optimization of local revenue sources.

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