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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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Literature Review: The Role Of Motivation And Obstacles In Tourists' Return Visit Intention Anggia Ayu Lestari; Perengki Susanto; Marwan Marwan; Yunia Wardi; Abror Abror; Vidyarini Dwita
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.v6i2.3929

Abstract

This article examines the role of tourist motivation, past travel experiences, and perceived barriers in shaping revisit intentions to a destination. This study highlights that revisit intention is influenced by a complex interaction between psychological factors and tourist experiences, not just by service satisfaction alone. The method used is a systematic literature review with a search of articles in the Scopus indexed database. The analyzed studies include empirical and conceptual research relevant to the variables of motivation, experience, barriers, and tourist loyalty. This approach allows for a comprehensive and structured identification of patterns of relationships between variables. The results of the study indicate that intrinsic motivation has a strong contribution to revisit intentions, especially when tourists are driven by emotional experiences and the search for meaning in travel. Past travel experiences play a role in shaping emotional attachments and perceived destination value. Perceived barriers, both physical and psychological, have been shown to reduce tourists' tendency to revisit, although motivational factors and positive experiences can still provide a balancing effect. The interaction of these three variables forms a dynamic decision model in tourist behavior. This study emphasizes the importance of integrating destination management strategies that focus on enhancing tourist experiences, strengthening intrinsic motivation, and reducing travel barriers. This approach is relevant for increasing tourist loyalty and the long-term sustainability of tourist destinations.
The Effect of Stock Recording Digitalization and the Application of the FIFO Method on the Perception of Expired Product Losses at SpiceBali Dwi Naba Setia Amara; Ni Komang Prasiani; Putu Astri Lestari
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.v6i2.3930

Abstract

This study examines the effect of stock recording digitalization and the application of the First in First Out (FIFO) method on the perception of expired product losses at SpiceBali, a spice distributor in Bali that recorded annual losses of Rp 70–150 million due to expired products in 2023. The research applies a quantitative associative-causal approach using multiple linear regression analysis, with primary data collected through questionnaires administered to 40 employees involved in inventory management, supplemented by secondary data from monthly internal loss reports covering the 2023–2025 period. The findings reveal that stock recording digitalization (β = 0.310; t = 4.609; p < 0.001) and the FIFO method (β = 0.374; t = 4.922; p < 0.001) each exert a significant positive influence on the perception of expired product losses, with both variables jointly explaining 53.4% of the variance (F = 21.171; p < 0.001). Secondary data analysis further corroborates these results, showing that average monthly losses declined from Rp 12,441,667 in 2023 to Rp 3,925,000 in 2025, representing a cumulative reduction of 68.45%, confirmed as statistically significant across all periods by Repeated Measures ANOVA (F = 666.945; η² = 0.984) and Bonferroni-corrected post-hoc tests. These results indicate that the combined implementation of digitalization and FIFO delivers a sustained and progressively strengthening impact on inventory efficiency, consistent with a learning curve effect. The study contributes empirical evidence on the effectiveness of technology-driven inventory management strategies in reducing perishable product losses within the distribution sector. Keywords: stock recording digitalization, FIFO method, expired product losses, inventory management, perishable goods.
The Influence of the External Environment on Organizational Performance: A Literature Review from the Perspective of Strategic Management M. Ayyanhar Arifin Djafar; M. Rivai Faruk; Rabiah Al Adawiyyah; Alhusain Bin Syeh Abubakar
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.v6i2.3941

Abstract

This study aims to analyze the influence of the external environment on organizational performance from the perspective of strategic management through a literature review approach. The external environment refers to factors beyond an organization’s control that nevertheless have a significant impact on the achievement of organizational goals. This study employs a descriptive qualitative method using content analysis of various relevant scholarly literature sources. The findings indicate that external environmental factors, such as economic conditions, political dynamics, social changes, technological development, and the level of industry competition, influence organizational performance both directly and indirectly. Furthermore, strategic management serves as an adaptive mechanism that enables organizations to identify opportunities and threats and formulate appropriate strategies in response to external environmental dynamics. These findings affirm that an organization’s ability to understand and respond to changes in the external environment is a key factor in improving performance and sustaining competitive advantage.
The Influence of Social Media Engagement and Paylater Service on TikTok Shop Customer Loyalty in Bali I Gusti Made Mahendradatta; Dwi Sih Winarti; Putu Astri Lestari
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.v6i2.3944

Abstract

Alongside the growing use of Buy Now Pay Later (Paylater) payment systems, social commerce platforms like TikTok Shop have expanded due to Indonesia's fast development of digital technology. The purpose of this study is to investigate the partial and simultaneous effects of Paylater services and social media involvement on customer loyalty among Bali TikTok Shop customers. A quantitative approach with a survey method was employed, using purposive sampling to collect data from 110 respondents who were active TikTok users, had made purchases through TikTok Shop, resided in Bali, and had used Paylater services. Data were analyzed using multiple linear regression with SPSS 27. The results show that social media engagement has a positive and significant effect on customer loyalty (t = 9.547, p < 0.001), and Paylater services also have a positive and significant effect on customer loyalty (t = 4.981, p < 0.001). Simultaneously, both variables significantly influence customer loyalty (F = 64.390, p < 0.001), with a coefficient of determination (R²) of 0.546, indicating that 54.6% of the variation in customer loyalty is explained by social media engagement and Paylater services, while the remaining 45.4% is explained by other factors outside the model. These findings confirm that stronger social media interaction and more convenient, flexible Paylater payment features jointly contribute to higher customer loyalty toward TikTok Shop in Bali. Keywords: Social media engagement, Paylater, customer loyalty, TikTok Shop, Bali
Utilization of an Odoo Enterprise-Based Enterprise Resource Planning Framework to Enhance the Achievement of Accounting Digitalization in the MSME Sector Vicky Dzaky Cahaya Putra; Dian Lestari
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.v6i2.3957

Abstract

This study aims to analyze the utilization of an Odoo Enterprise-based Enterprise Resource Planning (ERP) framework in enhancing accounting digitalization within the Micro, Small, and Medium Enterprise (MSME) sector, particularly at Nyonyah Cake & Bakery. The research problem focuses on the continued use of manual financial recording systems based on Microsoft Excel, which resulted in reporting delays, risks of human error, low data integration, and limited access to real-time financial information. This study employed a qualitative approach using a descriptive method through observation, interviews, and documentation studies. The ERP implementation was carried out gradually over a two-month period using the Accounting, Sales, Purchase, and Inventory modules within Odoo Enterprise. The findings indicate that the implementation of the Odoo Enterprise-based ERP system significantly improved operational efficiency, accelerated financial recording and reporting processes, reduced data redundancy, and enhanced the accuracy and transparency of financial information. Furthermore, the system supported faster and more data-driven managerial decision-making through real-time information integration. This research also produced an adaptive and incremental ERP implementation model specifically designed to meet the operational needs of food-sector MSMEs.
Reformulation of Tax Consultant Ethics: Strategic Partnertners in Indonesia’s Self-Assessment System Nofrianti Madin; Santi Novita; 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.v6i2.3973

Abstract

This study aims to review the concept of professional ethics for tax consultants to align with the integrity principles needed in implementing the self-assessment system in Indonesia. This study uses an exploratory qualitative approach, with data collection methods including a literature review and in-depth interviews with practitioners and academics. Research shows that tax consultants are prone to ethical violations due to weak moral values, pressure from clients, and the lack of an effective supervision system. This situation is made worse by the fact that the code of ethics is still mostly normative and hasn't kept up with developments in tax practice. A reformulation of ethics is needed that focuses on strengthening values of integrity, accountability, and applying good governance principles. The implications of this research point to the importance of enhancing ethical capacity through ongoing training and increasing the role of professional associations in ethical oversight. The novelty of this study lies in proposing a contextual transformative ethical framework and redefining the role of tax consultants as strategic partners in supporting the national tax system.
Integration of Digital Transformation, Management Accounting Practices, and Fraud Prevention in Micro, Small, and Medium-Sized Enterprises (MSMEs) Novita Setianti; Agung Pratapa; Puji Lestari; Eliada Herwiyanti; Dewi Susilowati
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.v6i2.3983

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face a digitalization paradox: despite the rapid adoption of digital technologies, vulnerability to fraudulent activities increases alongside weak internal controls. This study investigates the integrative role of digital transformation and Management Accounting Practices (MAP) in fraud prevention among MSMEs in the Banyumas region, Central Java. Grounded in the Resource-Based View (RBV), the Technology-Organization-Environment (TOE) Framework, and Fraud Triangle Theory, the study constructs a mediation model in which MAP serves as a mediator between digital maturity and fraud mitigation effectiveness. Primary data were collected from 136 respondents comprising MSME owners and managers through purposive sampling using a structured questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results indicate that: (1) digital transformation positively and significantly influences MAP (β = 0.671); (2) MAP positively and significantly influences fraud prevention (β = 0.563); (3) digital transformation directly influences fraud prevention (β = 0.247); and (4) MAP mediates the relationship between digital transformation and fraud prevention with an indirect effect of 0.378. The overall model explains 63.9% of variance in fraud prevention (R² = 0.639). This study contributes theoretically and practically by demonstrating that digital transformation must be integrated with structured management accounting practices to create a secure and accountable financial ecosystem for MSMEs.
Market Development Strategy for Building Management Business Through the Integration of PESTEL, SWOT-TOWS, and ISM Frameworks Muhammad Ali Murtadha; Daman Sudarman
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.v6i2.3984

Abstract

The Building Management industry in Jakarta faces challenges from economic volatility and post-pandemic shifts in workspace preferences. PT XYZ, a national private company, experienced significant fluctuations in revenue growth, reaching a contraction of -7.7% in 2024. This condition requires PT XYZ to expand its market, which is currently concentrated within a captive market. This study aims to formulate alternative concepts for a comprehensive market expansion strategy using a multi-framework approach. The research method employed is descriptive qualitative with a case study approach. The analysis was conducted by identifying macro factors (PESTEL) combined with internal capability analysis (SWOT) and strategy synthesis (TOWS), as well as hierarchical modeling using Interpretative Structural Modelling (ISM) powered by Exsimpro ISM software. The results map PT XYZ's alternative market expansion strategies into a seven-level hierarchical structure divided into three implementation phases. The internal consolidation and capability foundation (enabler) phase at Levels 7 and 6 relies on digitalization, human resource up-skilling programs aligned with ESG trends, capitalization of Greenship expertise and Quality Management Systems, and the formation of an agile organization. The intermediate phase at Levels 5 and 4 serves as acceleration through the strengthening of Business Development functions, B2B digital marketing, and leveraging affiliate credibility alongside financial liquidity governance resilience. The peak phase (Levels 3, 2, and 1) represents the final output in the form of a cost leadership strategy with service differentiation and strategic alliances to execute market expansion into non-CBD segments, government infrastructure, and State-Owned Enterprises.
The Influence of E-Service Quality and Website Quality on Purchase Decisions: The Role of Online Shopping Trust among Tokopedia Users M. Willy Rekasiwi Rekasiwi; Ida Bagus Nyoman Udayana; Nonik Kusmua Ningrum
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.v6i2.3986

Abstract

This study examines the effects of e -service quality, website quality, and trust in online shopping on purchase decisions among Tokopedia users in Yogyakarta City. Although Tokopedia records high user traffic, its gross merchandise transaction value declined from 2022 to 2023, indicating a potential gap between platform visits and actual purchase decisions. The study employed a quantitative approach using a survey distributed through Google Forms to Tokopedia consumers who had made at least one purchase and were domiciled in Yogyakarta. A total of 144 responses were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that e-service quality, website quality, and trust in online shopping have positive and significant effects on purchase decisions. In addition, e-service quality and website quality have positive and significant effects on online shopping trust. The regression model explains 60.8 percent of the variance in purchase decisions, while e-service quality and website quality explain 40.3 percent of the variance in trust. The key finding of this study is that trust in online shopping strengthens the role of digital service quality and website quality in shaping purchase decisions. These findings imply that Tokopedia and other e-commerce platforms should improve service reliability, website accessibility, information quality, transaction security, and consumer trust to increase purchase decisions.
The Influence of Homeroom Teachers’ Role as Learning Coaches on Ninth-Grade Students’ Academic Grit Tamrin Tamrin; Nasir Nasir; Titi Fatmawati
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.v6i1.3989

Abstract

This study aims to analyze the influence of the homeroom teacher’s role as a learning coach on the academic grit of ninth-grade students. In addition, this study examines the role of self-regulated learning as a mediating variable in the relationship between learning coaching and academic grit. The research employed a quantitative explanatory design complemented by qualitative analysis to deepen the interpretation of findings. Quantitative data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), while qualitative data were collected through interviews, observations, and documentation. The results indicate that the homeroom teacher’s role as a learning coach has a positive and significant effect on students’ self-regulated learning and academic grit. Self-regulated learning also shows a significant influence on academic grit and functions as a mediating variable. Qualitative findings support the quantitative results, revealing that reflective and personalized learning coaching practices enhance students’ learning autonomy, perseverance, and consistency in facing academic challenges. This study highlights the importance of optimizing the homeroom teacher’s role as a learning coach to strengthen academic grit and improve student support management in junior secondary schools.

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