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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 340 Documents
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Assessing the Factors Influencing the Choice between Dividends and Share Repurchases Abdul Rahman; Ratna Sari
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1443

Abstract

This study aims to examine the factors influencing the choice between dividends and share repurchases in corporate finance. Using a comprehensive literature review, this research explores the financial, strategic, and governance considerations that shape payout decisions within firms. The research design synthesizes insights from theoretical frameworks and empirical studies to provide a nuanced understanding of the complexities underlying dividend and share repurchase policies. Findings indicate that profitability, market timing, financial constraints, and managerial incentives are critical determinants of payout decisions, reflecting the dynamic nature of capital allocation processes. The discussion emphasizes the importance of aligning managerial interests with shareholder objectives through effective corporate governance mechanisms and transparent disclosure practices. The study's implications underscore the need for corporate finance practitioners and policymakers to adopt a multidimensional approach to payout decisions, integrating financial, strategic, and market perspectives to optimize shareholder value and mitigate risks associated with capital allocation strategies. By addressing these research gaps, scholars can contribute to a deeper understanding of the factors influencing payout decisions and inform evidence-based strategies for sustainable value creation in the corporate sector.
Pajak Alkohol: Dampaknya terhadap Konsumsi dan Kesehatan Masyarakat Darwis Lannai; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 3 No. 1 (2023): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i1.1444

Abstract

Studi ini mengeksplorasi berbagai implikasi dari kebijakan perpajakan alkohol terhadap pola konsumsi, kesehatan masyarakat, dan dinamika masyarakat agar memberikan pemahaman yang komprehensif mengenai peran kebijakan perpajakan dalam pengendalian alkohol dan promosi kesehatan masyarakat. Dengan menggunakan pendekatan tinjauan sistematis dan meta-analisis, desain penelitian ini mencakup sintesis bukti empiris dari berbagai perspektif disiplin ilmu, termasuk ekonomi, kesehatan masyarakat, sosiologi, dan hukum. Temuan-temuan menggarisbawahi dampak signifikan dari pajak alkohol dalam mengurangi konsumsi secara keseluruhan, membentuk preferensi minuman, dan mengurangi bahaya terkait alkohol. Selain itu, interaksi antara kebijakan perpajakan dan faktor sosial-ekonomi, hukum, dan budaya yang lebih luas, yang menekankan pentingnya pertimbangan kesetaraan dan pendekatan terpadu dalam perancangan kebijakan. Implikasi dari penelitian ini meluas untuk menginformasikan intervensi berbasis bukti dan keputusan kebijakan yang bertujuan untuk mengurangi bahaya terkait alkohol dan meningkatkan kesejahteraan masyarakat.
The Relationship Between Financial Markets and Monetary Economics Zakaria Zakaria; Abdul Rasyid; Ismail Noy; Rofiqah Al Munawwarah
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1445

Abstract

This study investigates the intricate relationship between financial markets and monetary economics, aiming to analyze its dynamics and implications comprehensively. The research synthesizes theoretical frameworks encompassing monetarist, New Keynesian, and behavioral economics perspectives alongside empirical evidence on market reactions to monetary policy and the effectiveness of unconventional measures. Critical debates on forward guidance and financial market imperfections are explored, highlighting challenges and opportunities for policy effectiveness. Employing a mixed-methods approach, quantitative analysis and qualitative insights from market participants elucidate the nuanced mechanisms underlying this relationship. Findings underscore the pivotal role of central bank actions in shaping financial market outcomes and investor behavior, emphasizing the importance of effective communication and policy frameworks. Implications for monetary policy formulation and financial stability are discussed, emphasizing the need for transparent communication and policy frameworks to foster well-functioning financial markets and support macroeconomic stability.
Corporate Transparency and Environmental Reporting: Trends and Benefits Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1448

Abstract

This study investigates the trends and benefits of corporate transparency and environmental reporting, responding to various stakeholders' increasing demand for transparency. Employing a mixed-methods research design, this study combines qualitative, in-depth interviews with industry experts and quantitative analysis of secondary data from corporate reports, financial statements, and sustainability disclosures. This approach ensures a comprehensive understanding of the subject. The study reveals the growing demand for transparency, adoption of standardized reporting frameworks, and digital transformation are vital trends enhancing corporate transparency practices. Environmental reporting notably improves corporate reputation, supports risk management, and drives innovation. However, challenges such as inconsistent reporting standards, greenwashing, resource requirements, and data complexity were identified as significant obstacles. The research highlights the importance of tailored transparency strategies, especially for SMEs, and suggests the need for more standardized and universally accepted reporting frameworks. The study's original combination of qualitative and quantitative methods provides valuable insights for academic and practical applications, guiding policymakers and industry leaders in promoting comprehensive and effective transparency practices. Future research should focus on developing scalable solutions for transparency and assessing the long-term impacts of these practices.
Labor Management in Company Operations Hasyim Hasyim; Muhammad Bakri
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1509

Abstract

This study explores the critical factors influencing labor management in company operations, focusing on technological integration, workplace flexibility, diversity and inclusion (D&I), performance-based incentives, and Strategic Human Resource Management (SHRM). A mixed-methods approach was employed, combining quantitative surveys with 200 mid-level and senior managers and qualitative interviews with 20 participants across various industries. The quantitative data provided statistical insights, while the qualitative data offered a deeper contextual understanding. The study identified that technological integration enhances operational efficiency and employee engagement but requires continuous upskilling and robust cybersecurity measures. Workplace flexibility improves productivity and job satisfaction but challenges maintaining team cohesion. D&I drives innovation but faces implementation barriers such as insufficient leadership commitment. Performance-based incentives motivate employees but can lead to stress and burnout if not balanced with intrinsic rewards. Effective SHRM aligns HR practices with organizational goals but requires overcoming structural and cultural barriers. These findings align with existing theories and highlight both the benefits and challenges of contemporary labor management practices. The study provides valuable insights for organizations seeking to enhance labor management practices. Practical recommendations include investing in employee training, adopting new management strategies for flexible work environments, committing to D&I initiatives, balancing extrinsic and intrinsic rewards, and viewing HR as a strategic partner. Addressing these areas can lead to improved organizational performance and employee satisfaction.
Trade Barriers and Economic Health: Insights from International Economics Imran Tajuddin
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1510

Abstract

This research investigates the interplay between trade barriers and economic health within international economics, aiming to provide valuable insights for policymakers and stakeholders. The study aims to uncover the nuanced impacts of tariffs, quotas, and non-tariff barriers (NTBs) on economic indicators such as GDP growth, employment rates, and income distribution across diverse national contexts and economic sectors. The research design adopts a mixed-methods approach, integrating quantitative analysis and qualitative exploration. Quantitative analysis reveals the differential effects of trade barriers on economic indicators, emphasizing the complexities in policy formulation. Qualitative insights from stakeholder interviews and case studies enrich the understanding of underlying mechanisms driving these effects, highlighting the importance of evidence-based policymaking. The findings underscore the multifaceted nature of trade barriers' impact on economic health, emphasizing the necessity of balanced policy strategies. The discussion delves into the implications of poorly managed trade barriers on economic growth and income distribution, advocating for evidence-based policy formulation to foster sustainable economic development. The implications extend to practical applications, guiding policymakers in crafting effective policies while providing actionable insights for practitioners and avenues for further research refinement.
Ecosystems for Entrepreneurship: A Study of Supportive Environments and Their Impact Yana Ermawati
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1512

Abstract

This study explores the impact of supportive environments, or entrepreneurial ecosystems, on the success and development of entrepreneurial activities across diverse geographic regions. Employing a qualitative approach, this research utilizes semi-structured interviews, focus groups, and document analysis to gather comprehensive insights from entrepreneurs, policymakers, investors, and educational institution representatives. The study focuses on various entrepreneurial ecosystems, examining the interactions between financial resources, government policies, educational institutions, cultural attitudes, and social networks. The findings underscore the critical role of financial resources, such as venture capital and angel investors, in fostering entrepreneurial success. Government policies that promote business-friendly regulations, tax incentives, and support for research and development significantly enhance entrepreneurial environments. Educational institutions provide essential knowledge, skills, and training as hubs for innovation. Positive cultural attitudes towards entrepreneurship and robust social networks also play pivotal roles in supporting entrepreneurial activities. The study highlights geographic disparities in resource distribution and entrepreneurial ecosystems' dynamic, evolving nature, emphasizing the need for tailored support mechanisms in developing regions. The study provides practical insights for startup founders, managers, and policymakers. It emphasizes the importance of fostering a culture of innovation, investing in R&D, and adopting agile methodologies. Policymakers can support startups by creating conducive regulatory environments and facilitating access to funding. Future research should explore the dynamic nature of innovation over time and across different industry contexts to further understand the mechanisms driving startup success.
Evolution of HRM Strategies in the Digital Age: A Comprehensive Review Sjamsier Husen; Risma Nur Wahidah; Duta Mustajab
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1535

Abstract

This study explores the evolution of HRM strategies in the digital age, focusing on integrating technology, data-driven decision-making, employee experience and engagement, and the impact on organizational culture and change management. We used a qualitative research approach to conduct semi-structured interviews and focus groups with HR professionals, managers, and employees from various industries. The data was analyzed using thematic analysis to identify patterns and insights related to digital HRM strategies. The study reveals that e-HRM systems and AI technologies significantly enhance HR efficiency and strategic capabilities. Personalized development programs and flexible work arrangements, supported by digital tools, improve employee experience, engagement, and retention. Effective leadership is critical in fostering a culture of adaptability and continuous learning, essential for successful digital transformation. The findings align with transformational leadership theory and highlight the importance of data-driven decision-making in modern HRM practices. The research contributes to both academic knowledge and practical application. Organizations can enhance their HRM strategies by investing in digital tools, fostering flexible work environments, and promoting continuous learning and adaptability through strong leadership. These strategies can lead to higher employee satisfaction, engagement, and organizational performance. Future research should include a broader range of organizations and longitudinal studies further to understand the long-term impacts of digital HRM strategies and explore potential challenges in digital transformation. This study provides a comprehensive framework for leveraging digital advancements in HRM to achieve optimal outcomes.
A Qualitative Study on Performance, Investment Decisions, and Strategic Approaches Sahrul Ponto; Muhamad Aqsa; Fajar Rina Sejati; Kartim Kartim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1537

Abstract

This qualitative study delves into financial management strategies within organizational contexts, focusing on performance optimization, investment decisions, and strategic approaches. The research aims to understand these strategies and their implications comprehensively. Data from peer-reviewed articles, books, and reports were synthesized using thematic analysis. Findings reveal multifaceted performance optimization strategies, including operational efficiency enhancement, cost control, and performance measurement. Investment decision-making involves thorough evaluation, risk assessment, and strategic alignment influenced by behavioral biases. Strategic approaches emphasize long-term planning, adaptive strategies, and financial risk management. The study contributes to theoretical frameworks such as agency theory and behavioral finance. For practitioners, it underscores the importance of aligning financial goals with organizational objectives, leveraging technology, and addressing biases. Key findings advocate for holistic financial management strategies to enhance performance and adapt to dynamic environments.
Online Loan Usage Decisions Among Gen Z in Surabaya: The Roles of OJK Regulation, Locus of Control, Perceived Convenience, and Lifestyle Angelita, Debry Octavia; Wikartika, Ira
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.v5i1.2556

Abstract

The rapid increase in the use of online lending services among Generation Z Surabaya indicates a socio-economic phenomenon that is important to analyze further. This study aims to examine the effect of understanding OJK regulations, locus of control, perceived ease of use, and lifestyle on the decision to use online loans by Generation Z in Surabaya. The approach used is a quantitative approach with data processing methods using a relationship model between variables. A total of 100 respondents were selected through purposive sampling technique and data collection was conducted through an online questionnaire with a certain rating scale. The results showed that understanding of OJK regulations and locus of control did not play a role in decision making to use online loans. In contrast, perceived ease of use and lifestyle influence the decision. The findings provide important insights for policy makers, fintech service providers, and the general public in encouraging wiser and more responsible use of online loans.

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