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 340 Documents
 3   4   5   6   7 
The Influence of Knowledge on Differences in the Level of Understanding of the Community of Teluk Sentosa about Sharia and Conventional Bank Products Sri Ratna Devi; Nasution, Annio Indah Lestari; , Ahmad Syakir
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2679

Abstract

This study aims to determine the effect of knowledge on differences in the level of understanding of the people of Teluk Sentosa about Islamic and Conventional Bank products. The population in this study were all people of Teluk Sentosa totaling 6,865 people. While the sample of this study is to take 10% of the total population of 99 people. This study uses quantitative methods with data collection using the Likert scale method. The data analysis technique through the IBM SPSS statistical program 25. The results of this study indicate that Knowledge has a significant effect on the level of understanding of the people of Teluk Sentosa about Islamic and Conventional Bank products.
Analysis of Financial Inclusion in UMKM Medan City: A Review of Sharia Economics Ujung, Asna Ul Husni; Nurbaiti, Nurbaiti; Tambunan, Khairina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2686

Abstract

Financial inclusion is the ability of the community to access various financial institutions, products and services according to the needs and capabilities of the community. The purpose of this study is to analyze the financial inclusion of MSMEs in Medan City related to the obstacles faced in accessing financing from formal financial institutions, analyze the understanding of financial literacy, and the understanding in accessing technology/fintech that can increase financial inclusion. This study uses a qualitative approach with descriptive analysis. The findings of the study show that there are MSMEs in Medan City who have not had access to formal financial services, a basic understanding of financial literacy, and the adoption and optimal use of digital/fintech payment systems are still challenges for MSME actors.
Analysis of the Influence of Entrepreneurial Motivation, Product Innovation and Business Strategy on Business Performance : Survey: Dry Cake UMKM in Sukabumi City Mulyana, Muhamad; Danial, R. Deni Muhammad; Zafar, Tetty Sufianty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2687

Abstract

This study aims to determine the effect of entrepreneurial motivation, product innovation, and business strategy on business performance in pastry MSME players in Sukabumi City. This study uses a quantitative approach with a population of all pastry MSME players in Sukabumi City and saturated sampling techniques, so that the number of respondents is 33 pastry MSME business actors. Data collection techniques were carried out through distributing questionnaires with Likert scale measurements. Data analysis was conducted using research instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 26. The results showed that entrepreneurial motivation did not have a significant effect on business performance. Meanwhile, product innovation and business strategy have a positive and significant effect on business performance.
Analysis of Determinants of QRIS Analysis of Determinants of QRIS Use in North Sumatra with the TAM Model (Technology Acceptance Model) Afriza Ulfa Ritonga, Afriza Ulfa Ritonga; Rahmani, Nur Ahmadi Bi; Qarni, Waizul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2702

Abstract

This study uses a quantitative approach to analyze the factors that influence the use of QRIS (Quick Response Code Indonesian Standard) in the North Sumatra region. The model used is the Technology Acceptance Model (TAM), which evaluates the influence of Perceived Ease of Use and Perceived Usefulness on Attitude Toward Using and Behavioral Intention to Use QRIS. Data was collected through surveys and analyzed using path analysis to test the relationship between variables. The results showed that Perceived Ease of Use affects Perceived Usefulness and user attitude, which in turn affects behavioral intention to use QRIS. These findings confirm that the TAM model is effective in explaining the adoption of digital payment technology in North Sumatra. However, uneven digital infrastructure and low technological literacy are still the main challenges in increasing widespread adoption of QRIS. This research recommends improving digital access and education as strategic steps.
Empowerment Model for Pre-Prosperous Family Using Cibest Method in Serdang Bedagai Sabilla Cahya Kinanti; Yenni Samri Juliati Nasution; Ahmad Syakir
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2722

Abstract

Poverty is a multidimensional problem that affects the welfare of poor families, especially in material and spiritual aspects. This objective aims to find out the empowerment model of underprivileged families using the cibest method in Serdang Bedagai Regency. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The CIBEST model divides welfare into four categories: Prosperous, materially poor, spiritually poor, and absolute poor. The results show that the majority of families are still in the absolute poor and material poor categories, despite having high spiritual resilience. The empowerment program conducted by the PKK, although not yet optimal, has had a positive impact through skills training and spiritual guidance. The constraints faced include budget limitations, lack of assistance, and lack of community participation. This research recommends strengthening the spiritual-based empowerment program and increasing economic capacity through sustainable training.
Digital-Based Business Development Strategy with a Pentahelix Approach (Case Study of Bolen Bunda Ibra Rantau Prapat) Harahap, Indah Uzrisa; Syahbudi, Muhammad; Aslami, Nuri
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2754

Abstract

The purpose of this study was to determine the digital-based business development strategy with a pentahelix approach at Bolen Bunda Ibra in Rantau Prapat. The background of the problem raised is the challenges faced by micro, small and medium enterprises (MSMEs) in utilizing digital technology to increase competitiveness in the industrial era 4.0. The novelty of this research lies in the application of the pentahelix model which involves collaboration between government, academics, businesses, communities, and the media in developing effective digital strategies. This research uses the SOAR (Strengths, Opportunities, Aspirations, Results) analysis method which is a development of SWOT analysis and QSPM (Quantitative, Strategic, Planning, Matrix) matrix. It is suggested that the importance of collaboration between stakeholders in encouraging the digital transformation of MSMEs, as well as the need for policy support and training to improve the digital literacy of bolen bunda ibra rantauprapat business actors.
Strategy To Improve The Quality Of Human Resources Through Ziswaf Funds: Case Study Of The Smart West Pasaman Program Urrahman, Assyfa; Aslami, Nuri; Silalahi, Purnama Ramadani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2755

Abstract

Improving the quality of Human Resources (HR) through the utilization of Zakat, Infak, Sedekah, and Waqf (ZISWAF) funds is the primary strategy in supporting education for underprivileged communities in West Pasaman Regency. This study aims to analyze the plan for improving the quality of HR through the utilization of ZISWAF funds in the Smart West Pasaman program managed by BAZNAS. The method employed is a descriptive qualitative approach, utilizing data collection techniques that include interviews, observations, and documentation. The data analysis technique uses a SWOT analysis to identify the strengths, weaknesses, opportunities, and threats that impact the program's success. The results of the study show an IFAS value of 3.06865 and an EFAS value of 2.98861, which places the program in quadrant I on the Cartesian diagram with an aggressive strategy (SO). This strategy leverages internal strengths to capitalize on external opportunities, such as government regulatory support and high demand for education. The implications of this study suggest that the strategic utilization of ZISWAF funds can expand the scope of beneficiaries, enhance program effectiveness, and contribute sustainably to improving the quality of human resources in West Pasaman Regency.
The Implementation of the LAMIKRO Application to Improve the Accuracy of Financial Recording and MSME Compliance Based on SAK EMKM at Grosir Karya Muda Ihsan, Khairil; Syafina, Laylan; Nasution, Yenni Samri Juliati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2791

Abstract

This study aims to analyze the implementation of the LAMIKRO application in improving the accuracy of financial record-keeping and compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs, with a particular focus on Grosir Karya Muda. MSMEs play a strategic role in Indonesia's economy but often face challenges in effective financial management due to limited accounting literacy and resources. LAMIKRO, an Android-based application, offers a solution through features such as journal entries, income statements, and balance sheets to facilitate the preparation of financial reports in accordance with SAK EMKM This study employs a descriptive qualitative method using primary data obtained through interviews, observations, and documentation. The findings reveal that the use of LAMIKRO significantly enhances the accuracy of financial record-keeping and the quality of MSME financial reports. Furthermore, intensive assistance in using the application helps overcome barriers related to digital literacy and the lack of prior outreach, which were previously major obstacles. Thus, LAMIKRO not only improves financial management efficiency but also strengthens the credibility of MSMEs in accessing financing.
Capital Intensity, Covenants, Distress, and Pressure: Drivers of Accounting Conservatism Thio Anastasia Petronila; Natanael Delfiero; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2581

Abstract

Accounting conservatism is a principle of prudence in financial reporting, where companies recognize potential losses and liabilities promptly while delaying the recognition of assets and earnings. This study aims to examine the influence of capital intensity, debt covenants, financial distress, and earning pressure on the application of accounting conservatism. The research focuses on non-financial companies listed in the LQ45 index during the 2021–2023 period. Using purposive sampling, 25 companies were selected, resulting in 75 observation units. Data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS version 25. The findings reveal that capital intensity and debt covenants have no significant effect on accounting conservatism. However, financial distress has a negative effect, while earning pressure has a positive effect on the application of accounting conservatism. These results highlight the role of internal financial conditions in shaping conservative accounting practices, offering insights for managers, investors, and regulators regarding risk assessment and financial reporting strategies.
The Influence of Compensation, Work Environment and Motivation on Job Satisfaction at Medan Art Work: Inggris Syaputra, Dadang; Telaumbanua, Faudunasokhi; Gobal, Raju
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2796

Abstract

This study aims to examine the influence of compensation, work environment, and motivation on employee job satisfaction at Medan Art Work. This creative industry enterprise relies heavily on employee performance and innovation. The research employed a quantitative approach using a causal associative design. The population consisted of 118 employees, all of whom were selected as the research sample using a saturated sampling technique. Data were collected through a structured questionnaire utilizing a five-point Likert scale and analyzed using the SPSS statistical software to perform multiple linear regression. The findings revealed that compensation, work environment, and motivation each have a positive and significant effect on job satisfaction, both simultaneously and partially. The results highlight that financial rewards, a supportive physical and social work setting, and psychological drive are crucial components in enhancing job satisfaction in the creative sector. These findings support motivational theories, such as Herzberg’s Two-Factor Theory, the Job Characteristics Model, and Self-Determination Theory. The study contributes to the theoretical understanding of job satisfaction in creative work environments and provides practical insights for human resource policies. Organizations in similar industries are encouraged to adopt integrated strategies that enhance employee satisfaction by aligning compensation, workplace conditions, and motivational programs.

Page 5 of 34 | Total Record : 340

 3   4   5   6   7 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue 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