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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 468 Documents
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Social Media Effectiveness and Employee Recruitment in Indonesian State-Owned Enterprises: The Mediating Role of Informativeness Meutia Dwi Novita Sari; Burhanis Sulthan; Hendra Halim
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3712

Abstract

This study asks whether the effectiveness of social media used by Indonesian state-owned enterprises (SOEs/BUMN) in Aceh improves recruitment process quality, and whether this relationship operates through perceived informativeness of recruitment content. The issue is salient in Aceh’s constrained formal labor market and strong demand for SOE jobs, which heightens the need for transparent, efficient, and credible digital recruitment communication. The novelty of this paper lies in providing region-specific empirical evidence for SOE e-recruitment in Aceh while explicitly testing an information-mediating mechanism. Using a quantitative survey of 306 employees across approximately 12 SOEs in Aceh (recruited in 2020–2024 and informed via Instagram, LinkedIn, or Facebook), data were analyzed with PLS-SEM and bootstrapping to estimate direct and indirect effects. Results show that social media effectiveness positively affects recruitment process quality and informativeness, while informativeness also improves recruitment process quality. The indirect effect is significant, indicating partial mediation, and the model explains 47.6% of informativeness and 59.6% of recruitment process variance.
The Effect Of Promotion, Price, And Customer Experience On Consumer Purchase Decisions In Using Shopee E-Commerce Nadin Miranda Rambe; Zufrie Zufrie; Elida F.S Simanjorang
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3718

Abstract

This study examines the effect of promotion, price, and customer experience on purchasing decisions of Shopee E-Commerce users in Kampung Padang, Labuhanbatu Regency. A quantitative approach was employed using multiple linear regression analysis. Hypothesis testing was conducted partially using the t-test at a significance level of 0.05, with a t-table value of 1.986. The test results show: the promotion variable obtained t-count of 2.799 > t-table (1.986) and a significance of 0.026 < 0.05; the price variable obtained t-count of 2.135 > 1.986 with a significance of 0.035 < 0.05; the customer experience variable obtained t-count of 5.901 > 1.986 with a significance of 0.000 < 0.05. All three independent variables promotion, price, and customer experience are proven to have a positive and significant partial effect on purchasing decisions. These findings indicate that improved promotion quality, appropriate pricing, and positive customer experience increase consumers' tendency to make purchasing decisions. The results of this study are expected to provide a reference for business actors in formulating effective marketing strategies.
The Effect Of Price, Service Quality And Location On Consumer Buying Interest At Ayam Geprek Mbah Roso Deny Apriani; Bayu Eko Broto; Raja Saol Marto Hendry
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3735

Abstract

This study aims to analyze the influence of price, service quality, and location on consumer purchasing intention at Mbah Roso's Ayam Geprek Restaurant, a popular local culinary business among Indonesian consumers. The background of this study is the intense competition in the culinary industry, which encourages the importance of understanding the factors that influence consumer purchasing decisions. This study uses a quantitative approach with a survey research design, where data are collected through questionnaires distributed to 98 respondents. The analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear regression to examine the influence of each variable on consumer purchasing intention. The results of the analysis show that price, service quality, and location have a valid relationship with consumer purchasing intention, but do not show a significant effect either partially or simultaneously. The low R² value (0.028) indicates that the three variables are only able to explain a small part of the variation in consumer purchasing intention. This study contributes to the theory of consumer behavior and marketing mix in the context of local culinary businesses in Indonesia. Practically, the results of this study indicate that the management of Ayam Geprek Mbah Roso Restaurant needs to consider other factors, such as promotions and product innovation, to increase consumer purchasing interest. Future research could expand the scope of the variables studied, including consumer emotional and psychological factors
The Effect Of Workload And Job Stress On Job Satisfaction Through Burnout As A Mediation Variable In The Labor Department In Banten Province Selly Lintari; Uli Wildan Nuryanto; Khaeruman Khaeruman
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3830

Abstract

Employees in government institutions play a crucial role in providing quality public services. However, heavy workloads, job-related pressures, and uncomfortable working conditions can lead to stress, burnout, and reduced job satisfaction. This study aims to examine the effect of workload and work-related stress on job satisfaction, both directly and indirectly through burnout as a mediating variable. This research employs a quantitative survey method. Data were collected from 100 employees at the Manpower Offices in Serang City, Serang Regency, and Cilegon City using a questionnaire. The analysis was conducted using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS software version 4.1.1.4. The results indicate that workload and work-related stress have a positive and significant effect on burnout. Burnout, in turn, has a negative and significant effect on job satisfaction and serves as a mediating variable between workload, work-related stress, and job satisfaction. The study concludes by emphasizing the importance of managing workload in a balanced manner, creating a comfortable work environment, and implementing burnout prevention programs to enhance employee job satisfaction.
The Effect of Managerial Ownership and Executive Characteristics on Tax Planning with Corporate Governance as a Moderating Variable Chandrika Anggraini Puspitasari; Bani Binekas
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3843

Abstract

This research examines whether managerial ownership and executive behavior influence corporate tax planning practices, with corporate governance as a moderating factor over the 2020-2024. The study is motivated by variations in Effective Tax Rates among companies, which indicate differences in tax planning strategies. The implementation of tax planning serves as a legal strategy to minimize the tax burdens. However, overly aggressive tax planning can pose a risk of loss to the company. A quantitative design as employed using purpose sampling and obtaining 18 food and beverage manufacturing companies with a total of 90 observational data. Hypotheses were tested with multiple linear regression and Moderatation Regression Analysis (MRA). The results showed that managerial ownership yields not significantly affect on tax planning, whereas executive characteristics have a negative effect on tax planning. Simultaneously, both variables have a significant effect on tax planning, and corporate governance was unable to moderate each variable effect indivually, but successfully moderated the overall effect of both variables on tax planning.
The Influence of Service Quality on Employee Performance in the PSMA Sector at the West Java Provincial Education Office. Karen Laura; Janah Sojanah; Rasto Rasto; Yosep Hernawan; Mardiman Mardiman
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3851

Abstract

This study was motivated by the inconsistency in employees’ work target achievement within the PSMA Division of the West Java Provincial Education Office, which is presumed to be associated with the suboptimal implementation of both internal and external service standards. The study aims to empirically examine the extent to which perceived service quality influences employee performance in the organization. An explanatory quantitative approach was employed, involving all 41 employees through a census sampling technique. Data were collected using a five-point Likert scale questionnaire that had demonstrated satisfactory validity and reliability. The data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS software. The findings reveal that service quality has a positive and significant effect on employee performance (β = 0.330, p = 0.020), with a coefficient of determination of 55.3%. Descriptive analysis further indicates that service quality is perceived at a very high level (mean = 4.31), while employee performance is categorized as high (mean = 4.17). These findings suggest that improving and standardizing service quality can serve as an important mechanism for enhancing employee productivity and organizational performance within public sector institutions.
The Effect of Work Discipline and Work Environment on Operational Performance through Work Motivation as a Mediating Variable in The Japanese Automotive Manufacturing Industry in Serang Regency Eka Suprayogi; Ahmad Mukhlis; Udin Suadma
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3857

Abstract

Employees in manufacturing companies play an important role in maintaining operational performance and achieving production targets. However, low work discipline, inadequate work environments, and weak employee motivation may reduce company performance. This study aims to examine the effect of work discipline and work environment on operational performance, both directly and indirectly through work motivation as a mediating variable. This research employed a quantitative survey method. Data were collected from 88 employees working at Japanese automotive manufacturing companies located in the Modern Industrial Area of Cikande, Serang Regency, including PT Yasunaga Indonesia, PT Nippon Seiki Indonesia, and PT Mitsuba Indonesia, using questionnaires. The analysis was conducted using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that work discipline has a positive and significant effect on operational performance. Work discipline and work environment also have a positive and significant effect on work motivation. However, work environment does not have a significant effect on operational performance, and work motivation does not significantly influence operational performance. Furthermore, work motivation was not proven to mediate the relationship between work discipline and work environment on operational performance. The study concludes that strengthening work discipline remains the most important factor in improving operational performance, while motivation programs and work environment improvements should be continuously evaluated to create stronger impacts on employee productivity.
Analysis of the Influence of Hybrid and Remote Work Systems on Employee Performance and Productivity in Start-Ups: Work-Life Balance as a Mediating Variable Chelsea Vanessa; Liestyaningrum Rahmadhani Wisnu Putri
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3862

Abstract

The post-pandemic paradigm shift in work arrangements has driven the massive adoption of hybrid and remote work systems in start-up companies; however, their impact on employee performance and productivity has not been comprehensively examined considering the mediating role of work-life balance. This study aims to analyze the influence of hybrid and remote work systems on work-life balance, performance, and productivity of start-up employees, as well as to examine the role of work-life balance as a mediating variable. A quantitative survey method was employed with 300 start-up employee respondents in Indonesia, analyzed using multiple linear regression and the Sobel Test. The results indicate that both hybrid and remote work systems have a significant positive effect on work-life balance, employee performance, and productivity. The hybrid system demonstrates a more dominant influence on work-life balance and productivity, while the remote system is more prominent in affecting individual performance. Work-life balance is proven to significantly mediate all relational pathways, with the strongest mediation effect found on the hybrid system's pathway to productivity (T = 4.308; p = 0.000). These findings imply that optimizing work-life balance is a key strategy in maximizing the impact of flexible work systems on start-up employee performance.
The Influence of Environmental, Social, and Governance Disclosure and Carbon Emission Disclosure on the Financial Performance of Mining Companies on the Indonesia Stock Exchange Keisha Rana Deandra; Patria Prasetio Adi
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3870

Abstract

The mining industry in Indonesia continues to encounter challenges in maintaining capital structure stability amid the increasing demand for sustainability disclosure. This study examines the effect of Environmental, Social, and Governance Disclosure together with Carbon Emission Disclosure on Financial Performance in mining companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study was conducted due to the inconsistent findings reported in previous research. A quantitative approach was applied using purposive sampling, resulting in 21 selected companies out of 41 companies with a total of 105 observations. The data analysis employed multiple linear regression using IBM SPSS Statistics 27. The findings show that, partially, environmental disclosure and social disclosure have a negative but insignificant relationship with financial performance. Meanwhile, governance disclosure and carbon emission disclosure demonstrate a positive yet insignificant relationship with financial performance. Simultaneously, ESG disclosure and carbon emission disclosure were also found to have no significant influence on the financial performance of mining companies. These findings suggest that sustainability disclosure practices within the Indonesian mining sector are still mainly implemented to comply with regulatory requirements rather than functioning as a key factor influencing corporate capital structure.
The Effect of Capital Structure and Dividend Policy on Firm Value with Corporate Social Responsibility (CSR) as a Moderating Variable (2021–2024) Salma Husniyah; Sofia Windiarti
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3871

Abstract

The non-cyclical consumer sector underwent persistent fluctuations in firm value between 2021 and 2024, mainly caused by continuous changes in financial indicators. This research aims to explore how capital structure and dividend policy impact the value of a firm, with Corporate Social Responsibility (CSR) acting as a moderating factor, specifically for non-cyclical consumer firms listed on the Indonesia Stock Exchange (IDX) during the duration of the study. The research sample includes 20 non-cyclical consumer firms that are listed on the IDX. The data were evaluated using Moderated Regression Analysis (MRA) with the support of IBM SPSS Statistics version 27. The findings indicate that capital structure does not significantly influence firm value, while dividend policy has a notable impact on it. Furthermore, capital structure and dividend policy together affect firm value. Nonetheless, CSR does not serve as a moderator for the effects of each independent variable separately, although it can moderate the overall connection between capital structure, dividend policy, and firm value.

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