cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amar Sani
Contact Email
amar@stieamkop.ac.id
Phone
+6285399929080
Journal Mail Official
amar@stieamkop.ac.id
Editorial Address
Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 421 Documents
 37   38   39   40   41 
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.
The Village Funds and “Indeks Desa Membangun” (IDM) in Central Java Province Priyatna, Fauzy Ade; Indah Susilowati; Purnawan Adi Wicaksono
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.v6i1.3484

Abstract

Village funds are one of Indonesian Government's programs to encourage equitable development and improve economy starting from villages. The existence of village funds is expected to increase village independence which can be measured by IDM. IDM is a benchmark to provide an overview of village status through 5 classifications, namely very underdeveloped villages, underdeveloped villages, developing villages, developed villages, and independent villages. Village funds have a positive relationship with increasing IDM. This study aims to describe the role of village funds on IDM in Central Java Province. The research method used is a descriptive method with descriptive statistical analysis. The research data uses village funds budgets and IDM values of Central Java Province in the last 9 years (2015-2024). The study results show that there is a trend of increasing village funds budgets and IDM values in Central Java Province. The village funds budgets increased by around Rp 6.886.484.666.000,- between 2015 and 2024. Meanwhile, the IDM values increased by 0.1193 between 2016 and 2024. The increase in IDM values also encouraged a change in the status of IDM in Central Java Province from developing to developed. Based on these two trends, the increase of village funds budgets are in line with the increase of IDM values in Central Java Province. Thus, village funds have a positive role for IDM in Central Java Province.
The Role Of Work-Related Depression And Work-Life Balance As Mediating Variables In The Relationship Between Micromanagement And Organizational Commitment: An Empirical Study On Generation Z In Solo Raya Mauliarini, Luthfatul Anisa; Sidiq Permono Nugroho
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.v6i1.3584

Abstract

Micromanagement can strongly shape Generation Z employees’ loyalty, with work-life balance and job-related depression acting as key mediators. This study used a quantitative survey with online Likert-scale questionnaires, targeting 18–28-year-old respondents in Solo Raya who had at least one year of work experience. Secondary literature supported the theoretical base. In this research, micromanagement means excessive oversight of tasks, work-related depression reflects stress from prolonged work pressure, work-life balance is the ability to handle personal and professional roles without conflict, and organizational commitment captures employees’ attachment and loyalty to their organization. Data were analyzed using PLS-SEM via SmartPLS, testing direct and mediated relationships, with validity, reliability, path coefficients, and mediation effects assessed at p < 0.05. Results indicate that micromanagement negatively affects organizational commitment both directly and indirectly. Excessive control increases work pressure, reduces work-life balance, and harms psychological well-being, with effects particularly pronounced for Generation Z, who value flexibility, autonomy, and mental health. The findings suggest organizations should adopt supportive, trust-based leadership to enhance employee well-being and commitment.
The Contribution Of Social Capital In Improving Socio-Economic Welfare In The "Galasi" Community In Cobodoe Village Kamal, Muhammad; Fahima Nasar; M. Nur Gamtohe
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.v6i1.3613

Abstract

This study examines the dynamics of the Galasi community in Cobodoe Village as a form of traditional organization based on mutual cooperation that has played an active role in shaping the social and economic order of the local community for more than five decades. Through a descriptive qualitative approach, this study explores how social capital values such as trust, participatory leadership, and collective responsibility are the main foundations of community sustainability. The results of the study show that community work practices, such as a division of labor system using a local tool called Duga, deliberation-based work time management, and leadership regeneration rooted in social legitimacy, are the main pillars of community sustainability. In addition to contributing to meeting economic needs through monthly and annual crop management, the Galasi community has also been proven to have a positive impact on social development, including increasing access to education for the younger generation. These findings indicate that local values-based development approaches and social solidarity are still very relevant in strengthening community resilience, especially in the midst of the flow of modern social change that is individualistic.
Revisiting Fiscal Transfer Equity: Lessons from Indonesia’s General Allocation Fund Reform Ahmad, Abdul Chalid; Chairullah Amin; Said Mala; Irawan Abae
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.v6i1.3614

Abstract

Indonesia's fiscal transfer system predominantly relies on a formula-based approach, which tends to reflect continental characteristics and neglects the unique needs of archipelagic regions. As a result, provinces with extensive marine territories are structurally disadvantaged in the allocation of General Allocation Funds (GAF), Special Allocation Funds (SAF), and Revenue Sharing Funds (RSF). In response to this disparity, a policy was introduced in 2018 to incorporate a 100% weight for marine area in the GAF formula; however, no parallel adjustments have been made for SAF or RSF. This study investigates the impact of this reform, along with other determinants, on fiscal transfer disparities and regional inequality between archipelagic and non-archipelagic provinces over the period 2012–2023. Using panel data and a fixed-effects model, the findings indicate that higher GRDP per capita significantly reduces disparities in per capita GAF, SAF, and RSF. In contrast, local government revenue per capita exacerbates these disparities. Additionally, regional fiscal dependency and the 2018 reform are found to worsen per capita GAF disparities. On the other hand, the ratio of GAF, SAF, and RSF to regional direct expenditures, the ratio of Own-Source Revenue (OSR) to total expenditure, and the GAF reform contribute to reducing regional income inequality. Among these, OSR ratios and GRDP per capita exhibit the strongest equalizing effects. These results underscore the importance of differentiated transfer formulas that account for regional typologies, particularly in archipelagic contexts.
The The Influence of Love of Money, Lifestyle, Machiavellianism, and Ethical Knowledge on the Ethical Perceptions of Accounting Students in Indonesia Juliofano, Reki
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.v6i1.3625

Abstract

This study aims to identify and examine the factors influencing the ethical perceptions of Generation Z accounting students in Indonesia, considering the roles of Love of Money, lifestyle, Machiavellian traits, and ethical knowledge. A quantitative approach was employed using a survey method, with questionnaires distributed to 276 respondents selected through purposive and convenience sampling techniques. The collected data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software version 4.1.1.6 to assess both the measurement and structural models. The results indicate that Love of Money has a positive and significant effect on students' ethical perceptions, suggesting that monetary orientation can coexist with ethical considerations in decision-making. Lifestyle also demonstrates a positive and significant impact on ethical perceptions, showing that students' habits, consumption patterns, and social environments shape their ethical judgments. In contrast, Machiavellianism does not significantly affect ethical perceptions, indicating that manipulative tendencies are not dominant factors in the moral evaluations of Generation Z accounting students. Ethical knowledge emerges as the strongest factor shaping students' ethical perceptions among examined variables. These findings highlight the importance of strengthening ethics education in higher education to develop prospective accountants with integrity who are capable of making responsible professional decisions
Smart Local Wisdom Finance: Culturally Based Financial Literacy Innovation to Increase the Competitiveness and Sustainability of MSMEs in Parepare City Ar, Andi; Arfianty, Arfianty
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.v6i1.3635

Abstract

This study aims to analyze the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Parepare City, integrate the values ​​of local wisdom of pangadereng into financial management practices, and design a Smart Local Wisdom Finance model based on culture and digital technology. The study used a mixed methods approach with an explanatory sequential design. Quantitative data were obtained through a survey of 100 active MSMEs, while qualitative data were collected through in-depth interviews, observations, and Focus Group Discussions (FGDs). The results showed that the level of financial literacy of MSMEs was in the low-moderate category. 68% of respondents had not separated personal and business finances, 74% had not prepared cash flow reports, and 58% had not accessed formal financing. The results of the linear regression showed that financial literacy had a positive and significant effect on MSME performance with a coefficient of 0.648 and an R² value of 0.42. The integration of the values ​​of lempu', ade', bicara, and resopa strengthens financial discipline, transparency, and ethics. The developed model integrates technical literacy, internalization of cultural values, and support for simple digital applications to increase the competitiveness and sustainability of MSMEs.
Determinants to Enhance the Sustainable Business of Islamic Banks: A Comprehensive Review for Future Research Agenda Yamin, Mohammad; Siswanti, Indra; Kurniasih, Augustina; Herliansyah, Yudhi
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.v6i1.3669

Abstract

The sustainability of Islamic banks has received growing scholarly attention; however, its long-term determinants remain theoretically fragmented across governance, risk, innovation, and ethical domains. This systematic literature review synthesizes 68 peer-reviewed articles published between 2021 and 2025 to critically consolidate the structural drivers of sustainable business in Islamic banking. Addressing five interrelated research questions, the findings demonstrate that sustainability does not depend on isolated financial indicators. Rather, it emerges from the systemic interaction between internal governance mechanisms particularly Islamic corporate governance, operational efficiency, and innovation capacity and external institutional pressures, including environmental regulation, market dynamics, and alignment with the Sustainable Development Goals (SDGs). The literature shows persistent analytical fragmentation and limited operational integration between global sustainability standards and Islamic ethical objectives. Digital transformation has become an increasingly important strategic enabler, yet it remains institutionally secondary to governance, corporate social responsibility, and sustainable financing factors. Risk management, especially financing risk, consistently underpins long-term stability, while evidence on capital adequacy and liquidity remains inconclusive. By proposing an integrated sustainability architecture linking financing risk, green financing, digital transformation, Islamic corporate governance, and environmental regulation, this study reframes the discourse and offers a theoretically grounded basis for future empirical and policy development.
Probiotic Biotechnology Innovation in Tiger Grouper Aquaculture and Its Implications for Business Economic Performance Ratri, Kartika Chayaning; Satyantini, Woro Hastuti; Pramono, Heru
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.v6i1.3675

Abstract

The development of aquaculture technology has become an important strategy in increasing fish production while maintaining environmental sustainability. One of the innovations increasingly applied in aquaculture systems is the use of probiotics, which function to improve fish health, enhance water quality, and increase cultivation efficiency. Tiger grouper (Epinephelus fuscoguttatus) is a high-value marine commodity with significant economic potential; however, its cultivation still faces several challenges, including disease outbreaks, low feed efficiency, and unstable environmental conditions. Therefore, the application of probiotic biotechnology is considered a promising approach to address these challenges. This study employed a literature review method by analyzing various international scientific publications related to the application of probiotics in aquaculture systems. The selected literature focused on three main aspects: the application of probiotic biotechnology in tiger grouper cultivation systems, the effect of probiotics on production performance, and the economic implications of probiotic use in aquaculture businesses. The results of the literature synthesis indicate that probiotics play a significant role in improving microbial balance in both the digestive system of fish and the rearing environment. The application of probiotics has been reported to enhance fish growth rate, increase survival rate, and improve feed utilization efficiency. In addition, probiotics contribute to maintaining water quality by reducing harmful compounds such as ammonia and organic waste in aquaculture systems. Overall, the findings highlight that probiotic biotechnology innovation not only improves the biological and technical performance of tiger grouper cultivation but also provides economic benefits through increased productivity, reduced operational costs, and improved product quality. Therefore, probiotic application can be considered a strategic approach to support sustainable and economically viable aquaculture development.
BUMDes as an Arena for Contesting Local Economic Policies: A Review of Village Government Politics in Enrekang Regency Hawing, Hardianto; Hamrun, Hamrun; Karim, Abdul; Wibowo, Yudhi Abdi
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.v6i1.3684

Abstract

Village-Owned Enterprises (BUMDes) are designed as strategic instruments to strengthen local economic development and increase village independence. However, in practice, village-owned enterprises function not only as economic entities but also as arenas for policy contestation involving power relations within village government. This study aims to analyze village-owned enterprises as an arena for local economic policy contestation by examining the political dynamics of village government in Enrekang Regency. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews, participant observation, and documentation studies. The results show that the process of formulating and implementing village-owned enterprise policies is influenced by the interaction of interests between the village head, village officials, the village consultative body, and local elites. This contestation has resulted in weak management professionalism, limited community participation, and the suboptimal contribution of village-owned enterprises to village economic growth. This study also found that strengthening participatory governance, institutional accountability, and digital-based transparency has the potential to reconstruct the role of village-owned enterprises as instruments for inclusive and sustainable local economic policy.

Page 39 of 43 | Total Record : 421

 37   38   39   40   41 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026) Vol. 6 No. 1 (2026): January - June Vol. 5 No. 2 (2025): July - December Vol. 5 No. 1 (2025): January - June Vol. 4 No. 2 (2024): July - Desember Vol. 4 No. 1 (2024): January - June Vol. 3 No. 2 (2023): July - Desember Vol. 3 No. 1 (2023): January - June Vol. 2 No. 2 (2022): July - December Vol. 2 No. 1 (2022): January - June Vol. 1 No. 2 (2021): July - December Vol. 1 No. 1 (2021): January - June More Issue