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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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The Influence of Employee Engagement and Digital Skills on the Performance of Generation Z Employees in MSMEs in West Lombok Regency Regina Rendisti Pratiwi Pratiwi; Agusdin Agusdin
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.v6i2.3873

Abstract

Digital transformation in the MSME sector requires employees to have good work engagement and digital skills to be able to increase work productivity. This study aims to analyze the effect of employee engagement and digital skills on the performance of Generation Z employees in MSMEs in West Lombok Regency. The study used a quantitative approach with a causal associative method. The study population was 34,081 MSMEs in West Lombok Regency, with a sample of 100 respondents selected using a purposive sampling technique. Data were collected through a Likert scale questionnaire, observation, interviews, and documentation. Data analysis was carried out using SPSS through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results showed that digital skills had a positive and significant effect on employee performance, while employee engagement had no significant effect partially. In addition, employee engagement and digital skills simultaneously had a significant effect on employee performance with an Adjusted R Square value of 72.9%. The conclusion of the study shows that digital skills are a dominant factor in improving the performance of Generation Z employees in MSMEs in the digital era.
The Effect of Independence, Professionalism, and Objectivity on Internal Audit Quality Rifa Budi Prasanti Rifa; Sri Rahayu; Nunuk Supraptini
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.v6i2.3878

Abstract

International-scale garment manufacturing companies face increasing pressure to maintain product quality, operational compliance, business process efficiency, and consistency in internal audit standards. The declining achievement of internal audit results in the company may indicate that internal audit quality needs to be strengthened through auditor-related factors. This study aims to analyze the influence of independence, professionalism, and objectivity on internal audit quality at GG International Manufacturing Co., Ltd. This research employs a quantitative approach with an explanatory research design. The population of this study consists of internal auditors and parties involved in the internal audit process at GG International Manufacturing Co., Ltd. The sampling technique used is purposive sampling, with a total sample of 45 respondents. Primary data were collected through questionnaires, while secondary data were obtained from company documents and supporting literature. The data were analyzed using Partial Least Square–Structural Equation Modeling with the assistance of SmartPLS. The results indicate that independence, professionalism, and objectivity play positive roles in improving internal audit quality. Objectivity emerges as the most prominent factor, as auditors who are able to maintain impartiality, fairness, and evidence-based judgment can produce audits that are more accurate, reliable, and beneficial for the company. This study implies the importance of strengthening auditor independence, enhancing professionalism, and maintaining objectivity in the implementation of internal audits so that the audit function can support operational control, compliance, and company competitiveness.
The Effect of Tax Avoidance, Profitability, and Corporate Governance on Firm Value in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period Gian Giovania Gian; Bucek Jalu Prasetyo Arjuna; Paulus Kombo Allo Layuk
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.v6i2.3889

Abstract

Firm value is an important indicator that reflects investors’ confidence in a company’s performance, prospects, and sustainability. In an increasingly competitive business environment and amid growing demands for transparency, companies need to pay attention not only to their ability to generate profits but also to their tax policies and the quality of corporate governance. Therefore, research on the factors that influence firm value is important, particularly in the consumer non-cyclicals sector, which plays a strategic role in fulfilling society’s basic needs. This study aims to analyze the effect of tax avoidance, profitability, and corporate governance on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange. This study employs a quantita
Financial Distress and Tax Avoidance: The Role of ESG as an Ethical Safeguard in Emerging Markets Lusi Andriyana; Alfa Rahmiati; Heru Tjaraka
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.v6i2.3899

Abstract

This study aims to examine the effect of financial distress on tax avoidance and the moderating role of Environmental, Social, and Governance (ESG) in non-financial companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Tax avoidance is measured using the Current Effective Tax Rate (CETR), financial distress is proxied by the Altman Z-score, and ESG is measured using Bloomberg ESG Disclosure Scores. This study applies a quantitative approach using panel data regression and firm size as a control variable. The results show that financial distress has a positive and significant effect on tax avoidance, indicating that financially pressured firms tend to reduce tax burdens to preserve cash flow. However, ESG does not significantly moderate this relationship, although the interaction coefficient is negative as theoretically expected. This study contributes to the literature by integrating financial risk, governance, and sustainability perspectives in the context of post-pandemic corporate behavior in emerging markets.
Audit Committee Characteristics and Sustainability Reporting Quality in Energy and Material Firms: Does Institutional Ownership Matter? Winitasha Alya Islami; Wiwiek Dianawati
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.v6i2.3901

Abstract

This study aims to examine the effect of audit committee size and audit committee meeting on the quality of sustainability reporting and the moderating role of institutional ownership in energy and materials companies listed on the Indonesia Stock Exchange during 2021–2024. Sustainability reporting quality has become an important issue as it reflects a company's transparency and accountability in disclosing economic, social, and environmental information. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 490 firm-year observations selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that audit committee size has a positive effect on the quality of sustainability reporting, while audit committee meeting has no significant effect on the quality of sustainability reporting. Furthermore, institutional ownership has a direct effect on the quality of sustainability reporting and acts as a quasi moderator. Institutional ownership weakens the positive relationship between audit committee size and sustainability reporting quality but strengthens the relationship between audit committee meeting and sustainability reporting quality. These findings suggest that sustainability reporting quality is influenced not only by internal governance mechanisms but also by the interaction between internal and external monitoring mechanisms within the firm.
Earnings Management and Financial Distress: The Moderating Role of Independent Commissioners in Indonesian Transportation and Logistics Companies Rina Safitri; Wiwiek Dianawati
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.v6i2.3914

Abstract

This study aims to examine the effect of earnings management on financial distress with independent commissioners serving as a moderating variable. The study is motivated by the increasing risk of financial difficulties faced by companies due to post-pandemic economic instability, which may encourage management to engage in earnings management practices. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a purposive sampling method, a final sample of 84 companies with 401 observations was obtained. This study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA) with IBM SPSS version 32. The results indicate that earnings management has a positive and significant effect on financial distress. These findings suggest that earnings management practices can influence a company's financial condition and increase the likelihood of financial difficulties. Furthermore, the moderation test reveals that independent commissioners are unable to moderate the effect of earnings management on financial distress. This finding indicates that the presence of independent commissioners has not been effective in either strengthening or weakening the relationship between earnings management and financial distress.
Does Personal Innovativeness Drive EV Adoption? The Mediating Role of Perceived Risk among Indonesian Consumers Bunga Ayu Ratnasari; Erna Maulina; Arianis Chan
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.v6i2.3918

Abstract

The Indonesian electric vehicle (EV) market has witnessed significant growth, yet a notable gap remains between high consumer interest and actual adoption due to psychological barriers. This study aims to investigate the determinants of EV purchase intention by examining the influence of personal innovativeness and the mediating role of perceived risk, specifically within the context of Chery electric vehicles in the Jabodetabek region. Employing a quantitative approach, data were collected from 100 respondents using purposive sampling and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The findings reveal that personal innovativeness has a significant positive direct effect on purchase intention and a significant negative effect on perceived risk. Conversely, perceived risk negatively impacts purchase intention. Importantly, the study confirms that perceived risk mediates the relationship between personal innovativeness and purchase intention. These results suggest that while innovativeness is a key driver of adoption, the reduction of perceived risk is crucial for converting consumer interest into actual purchases. The study provides strategic insights for automotive marketers to target early adopters and implement robust risk-reduction strategies to accelerate EV adoption.
The Effect Of Work Discipline And Employee Competence On Civil Servant Performance With Employee Motivation As An Intervening Variable At The Regional Secretariat Of Cilegon City Fadhil Rahmat Fauzi; Muhammad Suparmoko; Wahyu Wiguna
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.v6i2.3919

Abstract

This study addresses the declining performance of Civil Servants at the Regional Secretariat of Cilegon City, which is associated with low work motivation, inadequate discipline, and insufficient employee competence. These issues are reflected in the failure to achieve performance targets optimally, limited employee initiative, and recurring disciplinary violations. The study aims to examine the influence of work discipline and employee competence on employee performance, with work motivation acting as an intervening variable. A quantitative survey approach was employed involving 107 Civil Servants as respondents. Data were collected through questionnaires and analysed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings indicate that both work discipline and employee competence have a positive and significant effect on employee performance. In addition, work motivation strengthens the relationship between employee competence and performance, although it does not fully mediate the effect of work discipline on performance. These results emphasize the important role of motivation in improving employee performance through enhanced competence. Therefore, the Cilegon City Government is encouraged to strengthen discipline enforcement, expand competency development programs, and implement sustainable motivational strategies. Such efforts are expected to create a workforce that is disciplined, competent, and motivated, ultimately supporting the achievement of organizational goals and improving public service performance.
Effectiveness Of Implementing Discipline Regulations In Improving The Performance Of Civil Servants In The Department Of Population And Civil Registration Cilegon City Government Muhamad Arfan Amin; Muhammad Suparmoko; Wahyu Wiguna
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.v6i2.3920

Abstract

The purpose of this study is to evaluate how well the Department of Population and Civil Registration (Disdukcapil) of Cilegon City has implemented employee discipline policies. The research focuses on four aspects: the accuracy of regulation targets, the dissemination of disciplinary regulations, the objectives of discipline enforcement, and the monitoring of its implementation. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation. The study involved 10 informants, consisting of structural officials and staff members directly involved in monitoring work discipline. The findings reveal that the implementation of disciplinary regulations has not been fully effective. First, the accuracy of the regulations is limited as most of them emphasize attendance rather than work quality. Second, the dissemination of disciplinary regulations remains insufficient and relies on conventional methods without utilizing digital technology. Third, the objectives of discipline regulations, which aim to improve compliance and performance, have not been fully achieved, as indicated by persistent lateness violations and a decline in program achievement rates. Fourth, the monitoring process is still inadequate, as supervision primarily focuses on attendance instead of productivity.This study concludes that the effectiveness of disciplinary regulation implementation is influenced by target accuracy, the intensity of dissemination, the consistency of supervision, and organizational culture. The study implies the need for technology-based dissemination strategies, consistent enforcement of sanctions, and real-time monitoring systems to enhance employee compliance.
Ethical Digital Marketing and Consumer Loyalty Among Millennials and Generation Z: A Bibliometric Analysis and Systematic Literature Review Akh Lutfi Akh; Pribanus Wantara; A. Yahya Surya Winata
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.v6i2.3921

Abstract

The rapid development of digital technology has transformed the way companies interact with consumers, making ethical considerations in digital marketing increasingly important. Millennials and Generation Z are characterized by high digital literacy and greater sensitivity toward transparency, data privacy, and corporate sustainability commitments. However, studies on ethical digital marketing, brand trust, and consumer loyalty remain fragmented and lack an integrated conceptual framework. This study aims to map the development of the literature, identify dominant research themes, and synthesize research gaps related to the relationship between ethical digital marketing, brand trust, and consumer loyalty among Millennials and Generation Z. A Systematic Literature Review (SLR) approach based on the PRISMA framework was employed to analyze international scientific articles . The findings reveal three dominant themes in the literature: transparency and brand trust, sustainability marketing and green trust, and data ethics and digital privacy. The results further indicate that brand trust serves as the primary mechanism linking ethical digital marketing practices to consumer loyalty. In addition, the review identifies a lack of studies integrating multiple dimensions of ethical digital marketing into a comprehensive conceptual model, particularly in the context of Millennials and Generation Z.

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