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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 404 Documents
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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.
When Debt Never Matures: A Phenomenological Study of the Belis Tradition in Sikka Krowe Anggraini Winata, Delicia Devi; 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.v6i1.3582

Abstract

This study aims to explore the meaning of obligations and assets in the belis tradition of Sikka Krowe customary marriage from a financial accounting perspective. Belis is a cultural practice the embodies social and symbolic values while also involving economic value, raising issues related to recognition, measurement, and reporting under Indonesia Financial Accounting Standars (PSAK). This research employs a qualitative approach using transcendental phenomenology. Data were collected through in-depth interviews with four informants, including a customary leader, a married couple, and a newlywed, all of whom have direct experience with the belis tradition. The findings reveal that belis obligations are perceived as enduring customary responsibilities that extend across generations and lack a definite settlement period, making them inconsistent with the PSAK concept of liabilities. Consequently, belis debt cannot be recognized as a formal liability in financial statements. Moreover, belis assets are not intended to generate economic benefits but function as symbols of honor and mechanisms for strengthening kinship ties. Study highlights the gap between PSAK based accounting and culturally rooted practices and proposes qualitative and narrative disclosure of belis obligations in the CALK as ongoing socio cultural obligations.
The Impact of ESG Disclosure, Financial Performance, and Leverage on Corporate Tax Avoidance: Evidence with Firm Size as a Moderating Variable Alistiqomah, Chintya Istigfarah; Putri Awalina; Siti Isnaniati
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.v6i1.3663

Abstract

This research investigates how Environmental, Social, and Governance (ESG) disclosure, financial performance, and leverage influence corporate tax avoidance, while considering firm size as a moderating factor. A quantitative research design is employed using panel data from coal mining subsector firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. The study analyzes 86 firm-year observations selected through purposive sampling. Data processing is conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the Statistical Package for the Social Sciences (SPSS). Tax avoidance is assessed using the effective tax rate (ETR), ESG disclosure is quantified through an index based on Global Reporting Initiative (GRI) standards, financial performance is represented by return on assets (ROA), leverage is measured by the debt-to-assets ratio (DAR), and firm size is calculated as the natural logarithm of total assets. The empirical results reveal that ESG disclosure significantly affects tax avoidance, whereas financial performance and leverage do not show significant effects in the baseline regression model. Moreover, firm size does not moderate the relationship between ESG disclosure and tax avoidance; however, it significantly moderates the relationships between financial performance and tax avoidance and between leverage and tax avoidance. These results suggest that firm size enhances the role of financial capacity and capital structure in shaping corporate tax behavior, while the influence of ESG disclosure remains relatively consistent across firms. This study contributes empirical evidence from the coal mining industry and provides practical implications for regulators and corporate management in strengthening tax governance.
From Access To Action: How Technology Accessibility And Communication Quality Drive Agricultural Productivity In Serdang Bedagai Arsyad, Muhammad; Lubis, Yusniar; 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.v6i1.3732

Abstract

This research seeks to examine the impact of technology accessibility on agricultural output, mediated by the quality of communication in Serdang Bedagai Regency, North Sumatra Province. This research employed a quantitative methodology, utilizing a structured survey as the principal instrument for data collection. The target demographic comprised farmers engaged in agricultural training programs and extension services, with a sample size of 123 respondents who fulfilled the inclusion criteria. This criterion mandated that respondents be active farmers engaged in the utilization of agricultural technology within their farming methods. The reason for choosing this sample was that farmers who used technology were more likely to give useful information on how communication quality affects agricultural productivity. The findings indicated that technology accessibility enhanced agricultural productivity, with communication quality serving as a crucial intermediary in facilitating comprehension and successful application of technical information. Clear, open, and two-way communication was very important for helping people modify their behavior and adopt new ways of doing things in farming. These results show that agricultural development initiatives should put more emphasis on making technology more accessible, providing training based on requirements, and developing communication skills to help farmers become more productive and secure food supplies in the long term.

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