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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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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.
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.

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