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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 421 Documents
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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.
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.
The Effect of Strategic Agility and Digital Transformation on Strategic Renewal: An Empirical Study of Private Primary Health Care Services in Indonesia Austiko, Muhammad Umar; Anas, Eka Pria
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.v6i1.3537

Abstract

This study is motivated by intensifying competition and rising patient expectations for fast, accessible, and digitally enabled services in private health clinics, especially in urban Indonesian cities. A research gap persists because most prior work focuses on hospitals or macro-level analyses, while quantitative evidence at the main-clinic level remains limited. We conducted a cross-sectional survey of 142 respondents and estimated the structural model using PLS-SEM. The results show that digital orientation and digital intensity positively influence strategic agility and digital transformation, with digital intensity exerting the stronger effect, particularly on digital transformation. The mediating role of digital transformation is supported, whereas strategic agility's mediation is not. The study explains that the combination of a clear digital orientation, sustained digital investment intensity, and end-to-end execution of digital transformation is the most significant driver of strategic renewal. Managerial implications highlight the need to institutionalize digital orientation, allocate dedicated digital budgets, run cross-functional transformation programs, and foster a collaborative digital culture to accelerate execution amid competitive pressure and growing customer demands.
Determining Company Value: The Role of Tax Planning, Profit Management, and Liquidity in the Tourism and Recreation Industry Mahendra, Ida Wayan; Trianasari, Trianasari; Suarmanayasa, I Nengah
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.v6i1.3617

Abstract

This study aims to examine the effect of tax planning, earnings management, and liquidity on firm value in the tourism and recreation industry listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs a quantitative approach with an explanatory method. The data used are secondary data obtained from annual financial statements, with a total sample of 38 companies or 152 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software after fulfilling classical assumption tests. The results indicate that tax planning, earnings management, and liquidity each have a positive and significant effect on firm value. Furthermore, these variables simultaneously have a significant influence on firm value. The findings suggest that effective tax management, reasonable earnings management practices, and adequate liquidity levels enhance investor confidence and increase firm value in the capital market. This study provides empirical evidence on the determinants of firm value in the tourism and recreation sector, which remains relatively underexplored in accounting and finance literature.
The Effect of Service Quality on Credit Life Insurance Customer Satisfaction Louhenapessy, Reinardo Simon; Naibaho, Hastuti
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.v6i1.3704

Abstract

The insurance industry in Indonesia has experienced steady growth; however, its insurance penetration rate remains relatively low compared with other Southeast Asian countries. Credit Life Insurance plays an important role in mitigating credit risk for financial institutions while providing financial protection for borrowers. In this context, service quality becomes a key determinant of customer satisfaction. This study aims to examine the effect of service quality on customer satisfaction in Credit Life Insurance using the Service Performance (SERVPERF) model within the Stimulus–Response theoretical framework. A quantitative explanatory design was employed with 159 insured in the Greater Jakarta area selected through purposive sampling. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that service quality explains 68.5% of the variance in customer satisfaction. Technology and Personalized Financial Planning show the strongest influence, while other dimensions—Assurance, Competence, Tangibles, and Corporate Image—demonstrate positive but relatively smaller effects. These findings highlight the growing importance of digital service capability and personalized financial services in shaping customer satisfaction in the modern insurance industry. The study contributes to extending SERVPERF application in the Indonesian life insurance context.
The Impact of Green Accounting Implementation, Corporate Social Responsibility (CSR), and Green Innovation on the Value of Companies in the Energy Sector Wardoyo, Muhammad Jagad Samodera; Achyani, Fatchan
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.v6i1.3717

Abstract

This study aims to analyze the influence of green accounting, green innovation and corporate social responsibility on corporate value. This research is a quantitative study with an empirical approach conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used in this study was purposive sampling based on certain predetermined criteria, resulting in 51 analysis units. The data used are secondary data obtained from annual reports and company sustainability reports. The data analysis method used is multiple linear regression analysis to test the effect of each independent variable on corporate value, proxied by Tobin 's q. The results show that green accounting, green innovation and corporate social Corporate responsibility has a significant influence on corporate value. social Responsibility has a positive influence, indicating that transparency of social activities through good disclosure standards can strengthen a company's legitimacy and provide a positive signal to investors, increasing the company's market value. Meanwhile, green accounting and green Innovation has a significant, negative, influence on firm value. This indicates that investors in the energy sector still view environmental costs and investments in green innovation as operational burdens and financial risks that can reduce a company's net profit in the short term. These findings are expected to contribute to the development of the literature and provide consideration for company management and investors in understanding the strategic factors that influence firm value in the energy sector.
Analysis of UMKM Traders’ Perceptions and Adoption of QRIS-Based Digital Marketing in Banyuasri Traditional Market, Singaraja Darmayasa , Dewa Gede; Suarmanayasa, I Nengah; Telagawathi, Ni Luh Wayan Sayang
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.v6i1.3755

Abstract

The rapid development of digital technology in the era of Society 5.0 has significantly transformed various sectors, including the economic sector. One of the innovations supporting digital transactions in Indonesia is the Quick Response Code Indonesian Standard (QRIS), which integrates multiple digital payment systems into a single standardized platform. This study aims to analyze the perceptions of Micro, Small, and Medium Enterprises (MSMEs) traders regarding the implementation of QRIS in Banyuasri Singaraja Traditional Market.   This research employs a qualitative approach with a phenomenological perspective. Data were collected through observations and in-depth interviews with MSME traders who utilize QRIS in their transaction activities. The data were analyzed using the interactive model of data analysis, including data reduction, data presentation, and conclusion drawing.   The results indicate that MSME traders perceive QRIS as beneficial in improving transaction efficiency and effectiveness, enhancing business professionalism and image, and expanding digital marketing opportunities. In terms of ease of use, QRIS is considered practical, flexible, and universal, enabling transactions anytime and anywhere. However, several obstacles were identified, including dependence on internet connectivity, limited signal availability, and challenges in withdrawing digital balances into cash. In conclusion, QRIS plays a significant role in supporting the digital transformation of MSMEs in traditional markets. Despite its advantages, continuous support in the form of digital literacy training and infrastructure improvement is necessary to optimize its implementation and enhance MSME competitiveness in the digital economy era.

Page 41 of 43 | Total Record : 421

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