cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amar Sani
Contact Email
amar@stieamkop.ac.id
Phone
+6285399929080
Journal Mail Official
amar@stieamkop.ac.id
Editorial Address
Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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
 43   44   45   46   47 
The Role of Content Marketing and Online Communities in Enhancing Binance Brand Loyalty across Asia Dewi Pratiwi Indriasari
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.v6i1.4002

Abstract

This study examines the role of content marketing and online communities in enhancing Binance brand loyalty across Asia. As cryptocurrency exchanges operate in an environment characterized by rapid technological innovation, market volatility, and regulatory uncertainty, understanding the marketing factors that foster long-term customer loyalty has become increasingly important. This study employed a quantitative research approach using a cross-sectional survey design. Data were collected from Binance users across selected Asian countries and analyzed using Structural Equation Modeling (SEM) with AMOS to examine the relationships among the proposed constructs. The findings indicate that the structural model achieved an acceptable level of goodness-of-fit, providing empirical support for the proposed conceptual framework. The analysis further demonstrates that content marketing and online communities play important roles in explaining variations in Binance brand loyalty, highlighting the significance of valuable digital content and active community engagement in strengthening long-term customer relationships. These findings suggest that educational content, knowledge sharing, and interactive community participation contribute to building stronger emotional attachment and sustained loyalty toward cryptocurrency exchange platforms. The novelty of this study lies in integrating content marketing and online communities within the context of cryptocurrency exchanges, particularly Binance across Asia, thereby extending the digital marketing and relationship marketing literature into a high-risk financial technology environment. The study offers practical implications for cryptocurrency platforms in designing customer-centric marketing strategies that promote trust, engagement, and sustainable brand loyalty.
Examining the Effects of Financial Literacy and the Technology Acceptance Model on Fintech Payment Adoption Intention Samuel Bong; Sumitro Sumitro; Vinsensius Vinsensius
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.v6i2.4006

Abstract

This study aims to examine the influence of financial literacy and the Technology Acceptance Model (TAM) on the intention to use fintech services, particularly PayLater, among university students in Pontianak City. Employing a quantitative approach with a descriptive-verificative method, the study involved 150 respondents selected through purposive sampling and analyzed using multiple linear regression. The findings indicate that financial literacy does not have a significant effect on usage intention (sig. 0.092 > 0.05), whereas TAM has a positive and significant effect (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence fintech usage intention (sig. 0.000), with an R² value of 0.295, indicating that 29.5% of the variance in usage intention is explained by financial literacy and TAM. These findings confirm that perceived usefulness and perceived ease of use are the primary factors driving students’ intention to use PayLater, while financial literacy has not yet become a determining factor in fintech adoption behavior.
Local Wisdom-Based Marketing Strategies for Enhancing the Attractiveness of Dayak Cultural Tourism: Evidence from the 40th Pekan Gawai Dayak in 2026: English Samuel Bong; Stanislaus Stanislaus
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.v6i2.4018

Abstract

Why does the author raise this topic? Essentially, this study aims to describe and analyze local wisdom-based marketing strategies in enhancing the attractiveness of Dayak cultural tourism at the 40th Pekan Gawai Dayak in 2026. This research employs a qualitative approach using a descriptive literature study method. Research data were obtained through the examination of various literature sources, including scientific journal articles, reference books, cultural documents, tourism reports, media publications, and digital promotional materials related to Dayak culture and cultural tourism development. Data analysis was conducted using content analysis techniques through the stages of source identification, data reduction, theme categorization, interpretation, and conclusion drawing. The findings indicate that local wisdom-based marketing strategies at Pekan Gawai Dayak can be developed through several main approaches, namely cultural branding, cultural storytelling, digital cultural marketing, and community-based marketing. Dayak local wisdom, reflected in customary values, cultural symbols, traditional arts, rituals, culinary heritage, and the philosophy of community life, serves as cultural capital in building tourism identity and attractiveness. Furthermore, the involvement of indigenous communities and cultural practitioners plays an important role in maintaining cultural authenticity while strengthening the image of a sustainable tourism destination. This study concludes that the integration of local wisdom into marketing strategies functions not only as a tourism promotion instrument but also as a strategy for preserving Dayak cultural identity amid the development of the modern tourism industry. This culture-based marketing model can serve as a reference for local governments, cultural event organizers, and tourism stakeholders in developing cultural tourism destinations that are authentic, competitive, and sustainable.
An Analysis of the Effect of Financial Resource Management on the Financial Well-Being of Generation Z, with Financial Behaviour as a Moderating Variable Eni Kaharti Eni; Dwi Artati
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.v6i2.4052

Abstract

This study aims to analyse the effects of Financial Resources Management and Financial Behaviour on Financial Well-Being and to examine the moderating role of Financial Behaviour among employed members of Generation Z in the Kebumen region. The study employed a quantitative approach with an explanatory design and a cross-sectional survey method. Data were collected through an online questionnaire distributed from January to June 2026 to 200 respondents selected using purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model evaluation showed that all constructs satisfied the criteria for convergent validity, discriminant validity, and reliability. The hypothesis testing results indicated that Financial Resources Management had a positive and statistically significant effect on Financial Well-Being, with a path coefficient of 0.142 and a p-value of 0.036. Financial Behaviour also had a positive and statistically significant effect on Financial Well-Being, with a path coefficient of 0.353 and a p-value of less than 0.001. However, the interaction between Financial Behaviour and Financial Resources Management did not have a statistically significant effect on Financial Well-Being, with a coefficient of 0.018 and a p-value of 0.797. The R² value of 0.169 indicates that the model explained 16.9% of the variance in Financial Well-Being. These findings confirm that Financial Behaviour functions more strongly as a direct predictor than as a moderating variable.
Business Development Through Strategic Compensation Design in a Circular Fashion Startup: The Case of Ofelia Reny Widiastuti; Zaenal Arifin; Majang Palupi
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.v6i2.4058

Abstract

Ofelia is a brand that offers accessories made from clothing waste. This business seeks to create a new trend for women to care about environmental issues, especially clothing. Ofelia strives to provide fair and equitable compensation to its employees as part of its commitment to sustainable business. This includes fulfilling the rights of its employees, most of whom are freelancers, through output-based financial compensation and non-financial compensation. This study aims to examine the effectiveness of Ofelia's compensation implementation in improving the motivation and performance of freelance employees. The research method used was descriptive qualitative through observation, interviews, and documentation studies. Overall, Ofelia's output-based financial compensation system has not shown effective results on employee performance. However, it cannot be denied that an output-based financial compensation system makes it easier for start-up companies to control compensation based on employee performance. The non-financial compensation applied to Ofelia demonstrates positive development for each employee and supports them in completing their tasks. However, its correlation with work motivation has not been definitively proven. However, conditions that demonstrate increased employee morale provide a positive opportunity for the company to continue striving to improve employee motivation. Keywords: output-based financial compensation, non-financial compensation, performance, motivation, freelancer
Beyond the MBG Plate: The Influence of Food Preferences and Food Neophobia on Students’ Food Consumption Behavior Desy Bariyyatul Qibtiyah; Moh. Fakhri Siddiqi; Ica Maulina Rifkiyatul Islami; Ari Okta Viyani
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.v6i2.4060

Abstract

The Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) is a national strategic policy in the food and nutrition sector aimed at improving the quality of human resources from school age. Based on studies from Bappenas, the presidential special envoy for Food Security, and several credible news sources, food waste in Indonesia remained substantial in 2025. Indonesia ranks 4th in food waste globally, resulting in national economic losses of up to IDR 500 trillion per year. Part of this food waste is contributed by the Free Nutritious Meal Program (MBG). Therefore, minimizing food waste in the MBG Program is important. One way to minimize MBG food waste is by understanding the preferences and consumption behavior patterns of students receiving MBG. To date, evaluation of the MBG program has been dominated by nutritional and food distribution approaches, while studies based on students' consumption behavior remain relatively limited. This condition indicates the urgency of research to produce scientific evidence supporting the strengthening of MBG policy based on food consumption behavior. This study aims to examine the effect of food preference on the consumption behavior of MBG recipient students, with food neophobia as a mediating variable. This study also aims to elaborate on other factors shaping the consumption behavior of MBG recipient students, as well as to develop a model of consumption behavior for MBG recipient students. The study employs a mixed-method approach. The quantitative approach was conducted through a questionnaire survey, with data analyzed using SEM-PLS. Meanwhile, the qualitative approach was conducted using the ZMET technique (interviews using images). The results show that food preference has a significant positive effect on consumption behavior, both directly and through the mediation of food neophobia, while food neophobia has a significant negative effect on consumption behavior. Qualitative findings through ZMET confirm that visual appeal and nutritional content are the main drivers of student preference, while poor food quality and safety are the main triggers of food neophobia and potential food waste.
Human Resource Management Strategies in Enhancing Creativity and Content Production Consistency at NS BOR Channel Nada Bintang Faradhiba; 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.v6i2.4096

Abstract

The rapid development of the digital creative industry requires effective human resource management to support creativity and content production consistency. NS BOR Channel, as a YouTube channel focused on religious education, faces challenges in maintaining a balance between team creativity and content production consistency. This study aims to analyze the human resource management strategies implemented by NS BOR Channel to improve creativity and consistency in content production. The study employed a descriptive qualitative approach using observation, interviews, and documentation techniques. Informants included the founder, production manager, content creator, video editor, graphic designer, social media strategist, and voice-over and audio editing team. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The results indicate that human resource management strategies are implemented through clear task distribution, work planning through brainstorming sessions, intensive communication and coordination, and routine evaluation of content production outcomes. These strategies enhance team creativity through idea exchange and collaboration while maintaining production consistency through scheduling and regular evaluation. The challenges identified include limited production time, difficulties in generating new content ideas, and limited production facilities
The Influence of Herding Behavior and Overconfidence on Sustainable Investment Decisions (A Study of Generation Z Retail Investors in the Greater Bandung Area) Agung Rizki Anugrah; Frido S. Simatupang
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.v6i2.3758

Abstract

This study aims to analyze the effect of herding behavior and overconfidence on sustainable investment decisions among Generation Z retail investors in the Greater Bandung area. The background of this research is based on the increasing number of young investors influenced by digital accessibility and the potential emergence of behavioral biases in investment decision-making. This study employs a quantitative approach with descriptive and associative research designs. Data were collected through an online questionnaire from 107 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests. The results indicate that herding behavior and overconfidence have a significant effect, both partially and simultaneously, on sustainable investment decisions with a negative direction. This implies that higher levels of these biases reduce the likelihood of investors making sustainable investment decisions. The findings highlight the importance of managing behavioral biases, improving financial literacy, and enhancing investor awareness in considering long-term and sustainability aspects in investment decisions.

Page 47 of 47 | Total Record : 468

 43   44   45   46   47 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026) Vol. 6 No. 1 (2026): January - June Vol. 5 No. 2 (2025): July - December Vol. 5 No. 1 (2025): January - June Vol. 4 No. 2 (2024): July - Desember Vol. 4 No. 1 (2024): January - June Vol. 3 No. 2 (2023): July - Desember Vol. 3 No. 1 (2023): January - June Vol. 2 No. 2 (2022): July - December Vol. 2 No. 1 (2022): January - June Vol. 1 No. 2 (2021): July - December Vol. 1 No. 1 (2021): January - June More Issue