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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 400 Documents
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Does Digital Leadership Improve Employee Performance? A Meta-Analytic and Bibliometric Evidence from Public Sector Studies Orlibernawati, Orlibernawati; Shalahuddin, Shalahuddin; Sugiati, Tinik
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.v6i1.3655

Abstract

Digital transformation has fundamentally reshaped organizational leadership practices, positioning digital leadership as a critical determinant of employee performance. Although the literature on digital leadership has expanded rapidly, empirical findings regarding its impact on employee performance remain varied and have not been systematically integrated, particularly within the public sector context. This study aims to comprehensively examine the relationship between digital leadership and employee performance using a meta-analytic and bibliometric approach based on Scopus-indexed articles published between 2021 and 2025. The meta-analysis estimates the overall effect size of digital leadership on employee performance, while the bibliometric analysis maps publication trends, intellectual structures, and dominant research themes. The findings indicate that digital leadership has a positive and significant effect on employee performance and is increasingly positioned as a contemporary leadership paradigm integrating strategy, technology, and organizational behavior. These results highlight the importance of strengthening leaders’ digital competencies to enhance employee effectiveness and productivity in technology-driven organizational environments. This study contributes theoretically by integrating empirical evidence with intellectual structure mapping and provides practical implications for the development of digital leadership, particularly in the public sector.
The Influence of Price, Promotion, and Product Quality on the Purchase Decision of Samsung Mobile Phones Among Students of Labuhanbatu University Lestari, Dian; Nasution, Ade Parlaungan; Pohan, Muhammad Yasir Arafat
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.v6i1.3665

Abstract

The purpose of this research is to examine how students at Universitas Labuhanbatu make judgements about which Samsung smartphones to buy based on factors such as price, promotion, and product quality. One hundred people filled out the survey, and the results were analysed quantitatively using multiple linear regression. According to the t-test, there is a positive and statistically significant effect of price (8.819; 0.000). There is a beneficial effect of promotion (9.066; 0.000). The most important factor is the quality of the product (12.171; 0.000). The concurrently substantial influence is confirmed by the F-test result (66.076; 0.000). The independent factors account for 67.4% of the variance in purchase decisions, according to the R² value of 0.674.
The Impact of Lifestyle, Brand Image, Customer Review, COD Feature, And Flash Sale on Skincare Product Purchases Among General Z Consumers Through Shopee In Belongkut Village Ritonga, Nur Asia; Nasution, Ade Parlaungan; Pohan, Muhammad Yasir Arafat
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.v6i1.3667

Abstract

This study aims to examine the influence of lifestyle, brand image, customer reviews, cash on delivery, and flash sale features on skincare product purchasing decisions among Gen Z customers through Shopee in Belongkut village. This study used a quantitative methodology with a purposive sampling technique involving 96 participants. Data were collected through a Likert scale questionnaire, and the analysis included validity assessment, reliability evaluation, verification of classical assumptions, multiple linear regression analysis, evaluation of the coefficient of determination (R²), and partial (t-test) and simultaneous (F-test) hypothesis testing. The results showed that lifestyle factors, brand image, customer reviews, cash on delivery (COD) features, and flash sale significantly influenced purchasing decisions. The five independent variables significantly influenced purchasing decisions, evidenced by an F value of 83.130 and a significance level of 0.000. The coefficient of determination (R²) score of 0.822 indicated that 82.2% of the variance in purchasing decisions was explained by this research model. These findings have implications for e-commerce entities in formulating effective marketing strategies targeting Gen Z customers in rural areas.
The Effect Of Product Quality, Service And Price On Purchasing Decisions Of Cafe Ay Consumers In Kampung Pajak Labuhanbatu Utara Cahnia, Murni; Pitriyani, Pitriyani
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.v6i1.3692

Abstract

At Cafe AY Kampung Pajak in North Labuhanbatu, we want to find out how much of an impact pricing, service quality, and product quality have on customers' final purchase choices. A quantitative technique based on survey methodology is used in this study. A total of 96 respondents were selected using a convenience sample approach and the Lemeshow formula; the population comprises all customers of Cafe AY. Questionnaires using a Likert scale from 1 to 5 were used to obtain the main data. Using SPSS version 25, the data analysis procedures include testing for validity and reliability as well as classical assumption testing, T-test, F-test, coefficient of determination analysis, and multiple linear regression analysis. A favorable and statistically significant influence of product quality on purchase choices is shown by the findings (t-value = 3.315, p = 0.001). The t-value for service quality is 2.535, and it is statistically significant at the 0.013 level. To top it all off, price is the most influential factor, having a positive and statistically significant impact (t=4.406, p=0.000). All of the factors had a substantial impact on consumers' choices to buy, with an F-value of 77.375 and a 0.000 level of significance. With a coefficient of determination of 0.716, these factors account for 71.6% of the variance in purchase choices.
Current State of Tax Audit Research In the Last Decade: A Bibliometric Review Wati, Eny Gangga; Tjaraka, 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.v6i1.3698

Abstract

This study analyzes tax audit literature from 2015 to 2025 to understand global research developments. This topic is important because tax audits play a central role in improving compliance, suppressing tax evasion, and strengthening fiscal justice. Using bibliometric methods, this study utilized 297 articles from 130 Scopus-indexed journals, including an overview, trends & contributors, articles & authors, network analysis, thematic maps, and the evolution of themes in tax audit research. The results show a significant publication rate of 16.23% per year, dominated by developed countries, and a shift in research focus from administrative aspects to strategic governance. Key themes identified include tax enforcement, tax compliance, and corporate governance. The evolution of tax audit research has now shifted its focus from administrative aspects to a multidisciplinary strategic approach. These findings are important for strengthening fiscal policy and increasing the effectiveness of tax audits.
The Effect Of Product Completeness, Price, And Promotion On Consumer Purchase Decisions At Sirandorung Fresh Fruit Shop Rantauprapat Widiani, Endang; Pitriyani, Pitriyani; Siregar, Usmala Dewi
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.v6i1.3699

Abstract

The rapid growth of the fruit retail industry requires researchers to understand the factors that can influence consumer purchasing decisions. Fruit sellers need to offer not only exceptional products, but also a wide selection, competitive prices, and effective marketing campaigns to stay relevant amidst changing consumer preferences. This study explores how product variations, prices, and promotional activities can influence consumer purchasing decisions at a Fresh Fruit Shop located in Sirandorung, Rantauprapat. A quantitative approach was taken through a survey, data collected by distributing questionnaires to customers of the Fresh Fruit Shop in Sirandorung. The analytical method applied is a multiple linear regression analysis, which evaluates the influence of each independent variable on the dependent variable. This research can provide insight into the key factors that influence consumers' final purchasing decisions. Practically, this research aims to provide business leaders with more efficient marketing strategies, while from an academic perspective, this research can contribute as a reference for future studies on consumer behavior in the fresh fruit retail sector.
The Influence of Promotion Strategies and Pricing on Consumer Purchase Decisions at Toko Grosir Sembako Jasa Niaga Marbau Labuhanbatu Utara Hasibuan, Juni Elisa Br; Pitriyani, Pitriyani; Nasution, Meisa Fitri
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.v6i1.3701

Abstract

The purpose of this study is to examine the impact of price and promotional tactics on consumer shopping choices at the Jasa Niaga Marbau Wholesale Store in North Labuhanbatu. Researchers in this study used a quantitative strategy based on survey data. A total of 75 participants who filled out the survey were selected using a purposive sampling method, and their answers became the main source of data. Data were analyzed using SPSS version 25, which includes reliability and validity tests as well as classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R³). With a calculated t-value of 2.374 and a significance threshold of 0.020, the findings show that, in part, promotional methods do not have a significant impact on purchasing choices. On the other hand, purchasing choices are positively and significantly influenced by price (t-value = 7.039, p = 0.000). The F-value is determined to be 346.425 at a significance level of 0.000, indicating that both price and promotional techniques have a substantial impact on buyer choices. With an R² of 0.906, we can see that price and promotional strategies account for 90.6% of the variance in purchasing choices, while other factors account for the remaining 9.4%. Research findings show that customers at the Marbau Commercial Services Wholesale Store in North Labuhanbatu mostly look at price when making purchases, and that the store's advertising approach is ineffective.
The Influence of Price, Brand Image, and Word of Mouth on Purchasing Decisions at Toksik Pinang Lombang Cafe Labuhanbatu Utara Lestari, Junita; Pitriyani, Pitriyani; Munthe, Abdillah Menri
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.v6i1.3703

Abstract

The cafe business in the modern era is growing rapidly along with changes in people's lifestyles, making it a place for social communication and entertainment. This study aims to examine how price, brand perception, and recommendations from others influence consumer purchasing choices at Cafe Toksik Pinang Lombang, North Labuhanbatu, which has been operating since September 2021, with a turnover increasing from IDR 96 million (2021-2022) to IDR 240 million (2024-2025). Using descriptive quantitative methods, the study involved 100 respondents aged 15-40 years through purposive sampling and Likert scale questionnaires. Conducting data analysis using SPSS, looking at the validity test (r count > r table), reliability (Cronbach's Alpha > 0.60), on classical assumptions (normality sig. 0.052, VIF <10, heteroscedasticity sig. >0.05), multiple linear regression (Y = -0.128 + 0.365X1 + 0.246X2 + 0.384X3), t test (price t = 5.683 p = 0.000; brand image t = 3.301 p = 0.001; WOM t = 4.724 p = 0.000), and F test (182.050 p = 0.000). The results showed that all three variables had a significant positive influence partially and simultaneously, with R²=0.851 (85.1% of the variation in purchasing decisions). Price had the strongest influence.
The Effect of Price, Quality, Service And Location on Consumer Buying Interest at UD Tasrif Labuhanbatu Selatan Sabrina, Ivo; Broto, Bayu Eko
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.v6i1.3705

Abstract

At UD Tasrif in Perlabian, South Labuhanbatu, we wanted to determine how factors such as price, product quality, service, and location influence customer purchase intention. This study employed an associative research design and quantitative methodology. One hundred respondents were selected using purposive sampling from a population of consumers who had shopped at UD Tasrif. Primary data were obtained through a survey using a Likert scale for measurement. Various data analysis tools were available, including multiple linear regression analysis, t-tests, F-tests, coefficient of determination, validity and reliability tests, and classical assumption tests. Location, price, product quality, and service were found to have a positive and statistically significant correlation with consumer purchase intention. Simultaneously, elements such as location, service, product quality, and price had a positive and strong impact on customer purchase intention. The coefficient of determination results indicated that the independent variables explained 64.7% of the variance in consumer purchase intention.
Testing The Impact Of Optimizing Digital Services And Gold Prices On Customer Interest In Using Gold Savings Products at PT. Pegadaian Kampung Pajak Unit Anggriyani, Rika; Elvina, Elvina; Pohan, Muhammad Yasir Arafat
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.v6i1.3709

Abstract

At UD Tasrif in Perlabian, South Labuhanbatu, we wanted to determine how factors such as price, product quality, service, and location influence customer purchase intention. This study employed an associative research design and quantitative methodology. One hundred respondents were selected using purposive sampling from a population of consumers who had shopped at UD Tasrif. Primary data were obtained through a survey using a Likert scale for measurement. Various data analysis tools were available, including multiple linear regression analysis, t-tests, F-tests, coefficient of determination, validity and reliability tests, and classical assumption tests. Location, price, product quality, and service were found to have a positive and statistically significant correlation with consumer purchase intention. Simultaneously, elements such as location, service, product quality, and price had a positive and strong impact on customer purchase intention. The coefficient of determination results indicated that the independent variables explained 64.7% of the variance in consumer purchase intention.

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