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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 340 Documents
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The Influence Of Content Marketing On Brand Awareness, Brand Image, And Skincare Purchase Intention Syifa Azqia, Syifa; Nora, Liza
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.v5i2.2821

Abstract

This study aims to analyze the influence of content marketing on purchase intention of Somethinc skincare products in the Greater Jakarta area by considering the mediating role of brand awareness and brand image. Content marketing strategy is considered an effective approach in building relationships with consumers and forming positive perceptions of the brand. This study uses a quantitative approach with an associative method. Data were collected through a closed-ended questionnaire from 196 respondents and analyzed using Structural Equation Modeling (SEM) techniques with the help of SmartPLS software. The results show that content marketing has a significant effect on purchase intention both directly and indirectly through brand awareness and brand image. In addition, it was found that brand awareness influences brand image, which in turn strengthens the influence on purchase intention. This study concludes that an effective content marketing strategy must be able to create strong brand awareness and image to increase consumer purchase intention. These findings provide theoretical contributions to the development of digital marketing strategies as well as practical implications for local skincare industry players in creating content that can attract attention, build emotional connections, and encourage consumer purchasing decisions.
Effectiveness of Murabahah-Based Business Capital Financing at PT. BPRS Puduarta Insani Ningsih, Sri Rahayu; Tri Inda Fadhila Rahma; Fauzi Arif Lubis
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.v5i2.2825

Abstract

Business capital financing is one type of financing offered to help business owners obtain funds to develop their business. In this scheme, BPRS Puduarta Insani acts as a representative to purchase goods from third parties and sell them to customers at a predetermined profit margin. The research method used is descriptive qualitative with a case study approach. Data was collected through direct interviews with three customers who received murabahah financing, as well as documentation and field observations. The research results indicate that the implementation of murabahah contracts at BPRS Puduarta Insani is in accordance with Sharia principles and established procedures. Based on five effectiveness indicators—Sharia compliance, return rate, financing quality, customer satisfaction, and target accuracy—it can be concluded that this financing is quite effective. However, there are still external challenges such as fluctuations in business income and low sharia financial literacy, which affect the smooth repayment of installments by some customers. Therefore, improvements in education and flexibility in the financing scheme are needed to further enhance effectiveness.
Influence Incentive Green Taxation and Literacy Tax to Green Innovation and Compliance Tax MSMEs in Makassar City Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina; Nurnajamuddin, Mahfud
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2841

Abstract

This study aims to analyze the influence of green tax incentives and tax literacy on green innovation and tax compliance among MSMEs (Micro, Small, and Medium Enterprises) in Makassar City, with green innovation acting as a mediating variable. The research is motivated by the growing need for MSMEs to transition toward sustainable business practices amidst climate change pressures and fiscal policy demands. Employing an explanatory quantitative approach, the study utilizes Structural Equation Modeling (SEM) with AMOS version 24. A total of 150 active MSMEs were selected through purposive sampling. The findings reveal that both green tax incentives and tax literacy significantly influence green innovation, and green innovation significantly influences tax compliance. Tax literacy also has a direct positive effect on tax compliance, while the direct effect of tax incentives on tax compliance is not significant. However, both green tax incentives and tax literacy indirectly affect tax compliance through green innovation. These results highlight the crucial role of green innovation as a behavioral bridge linking fiscal policy and tax compliance in the MSME sector. The study contributes to theoretical development in sustainable fiscal behavior models and offers practical insights for policymakers and MSME support institutions at the local level.
The Role of Quality Digital: The effect of WhatsApp business on consumer retention of MSMEs in Papua Mountains Adi, Tiomy Butsianto; Karunia, Erick; Aswan, Aswan; Marsha, Deni; Azis, Muh. Irfandy; Febrian, Muhammad Rully; Syams, Tengku Putri Azizah
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.v5i2.2843

Abstract

This study aims to analyze the influence of WhatsApp Business on customer retention of MSMEs in the Papua Pegunungan region and to examine the moderating role of high-quality digital interaction in this relationship. The study is grounded in the context of infrastructure limitations in 3T (frontier, outermost, and disadvantaged) areas, which demand the use of practical and accessible digital communication media. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Data were collected through a survey of 120 consumers who interact with local MSMEs via WhatsApp Business. The results indicate that WhatsApp Business has a positive and significant effect on customer retention. High-quality digital interaction also shows a considerable impact and moderates the relationship between WhatsApp Business and customer retention. The R² value of 0.576 demonstrates strong predictive power. This research contributes to the development of digital loyalty theory and provides practical implications for empowering MSMEs in disadvantaged regions to enhance digital communication in retaining customers.
Evaluation of the Effectiveness of the Implementation of Sharia Principles in Multi-Purpose Financing Products ( PMG ) for State Civil Apparatus ( ASN ) at Bank Sumut Syariah Zuhrani Gumas Damanik; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
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.v5i2.2846

Abstract

This study evaluates the effectiveness of Islamic-principle implementation in the Multi-Purpose Financing (PMG) product at Bank Sumut Syariah’s Marelan Raya sub-branch, focusing on Civil Servant (ASN) customers. Employing a qualitative case-study approach, data were gathered through in-depth interviews with the branch head, analysis of internal policy documents, and a customer-satisfaction survey. Findings reveal that the murabahah contract, strictly supervised by the Sharia Supervisory Board and supported by internal audits and structured risk governance, achieves full compliance with the prohibitions of riba, gharar, and maysir; this is reflected in a low Non-Performing Financing (NPF) rate (≈1.8 %) and high customer satisfaction (75 % satisfied, 20 % moderately satisfied). Nevertheless, limited Islamic-finance literacy, perceptions of administrative bureaucracy, and competition from conventional products remain significant challenges. Intensive education, process digitalization, and competitive feature innovation are recommended to boost market penetration and strengthen customer trust. The findings affirm that Bank Sumut’s sharia PMG not only complies with Islamic principles but also delivers economic benefits and a sense of justice to the ASN segment.
The Influence of Facilities, Competence and Work Motivation on the Performance of Sei Rumbiya Plantation Employees at PT Pp. London Sumatra Indonesia Tbk Darma, Surya Darma; Ingan Malem Tarigan; Mangasi Sinurat; Chrisin Natalia Sianipar
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.v5i2.2848

Abstract

This study seeks to explore the extent to which workplace facilities, employee competence, and motivation influence employee performance at Sei Rumbiya Plantation, PT PP. London Sumatra Indonesia Tbk. Using a quantitative approach, data were analyzed through multiple linear regression. The findings reveal that, partially, both facility and competence variables do not significantly affect employee performance, as indicated by t-values (0.021 and -2.497, respectively) being lower than the critical value. In contrast, motivation demonstrated a significant positive impact, with a t-value of 3.002. Simultaneously, all three variables collectively exert a significant influence on performance, although their overall contribution remains modest at 13.2%. The remaining 86.8% is attributed to other factors beyond the scope of this study. These results underscore the central role of intrinsic motivation in shaping productive, human-centered work environments and emphasize the need to look beyond physical and technical enablers when managing human resources in labor-intensive sectors.
Literature Study: Comparison of Traditional Banking Services and Fintech in Providing Access to Financing for MSMEs Mahyuzar , Heri; Nugraheni, Anggit Gusti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2849

Abstract

MSMEs still face major obstacles in accessing financing, which is a major factor in supporting their growth and development. The availability of easy and fast access to financing is one of the main keys to advancing the MSME sector, but until now, this access has not been optimal. This study aims to compare the effectiveness of traditional banking and fintech services in providing access to financing for MSMEs. This study uses a qualitative approach with a literature study method. The data used comes from scientific journal articles, OJK and banking publications, news, online articles from credible sources. The data collected was then analyzed using a comparative analysis method between traditional banking and fintech services. The results of the study show that fintech and traditional banking services have their respective advantages and disadvantages in providing access to financing for MSMEs. Fintech excels in speed, inclusiveness, and technological innovation, while conventional banks are stronger in terms of regulation and security. The combination of these two approaches is very important to expand access to financing for MSMEs nationally
User-Generated Content or Influencer Marketing: Which Has a Greater Impact on Customer Trust on TikTok? Wijaya, Florencia; Putri, Liestyaningrum Rahmadhani Wisnu
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.v5i2.2858

Abstract

This study aims to compare the influence of User Generated Content (UGC) and Influencer Marketing on customer trust on the social media platform TikTok. TikTok has evolved into one of the most popular digital marketing platforms, supported by an algorithm that enables viral and interactive content dissemination. UGC refers to content created by users based on personal experiences, while Influencer Marketing involves public figures with a wide audience and strong influence. This research employs a quantitative approach with a causal-comparative method. The sample consisted of 200 respondents who are active TikTok users. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that both UGC and Influencer Marketing have a positive and significant effect on customer trust. However, Influencer Marketing exerts a more dominant influence, as indicated by a higher beta coefficient value. The model explains 59% of the variation in customer trust. These findings indicate that Influencer Marketing is more effective in building customer trust compared to UGC, although both strategies are complementary. Therefore, marketers are advised to strategically combine both approaches to enhance positive customer perception and brand loyalty on TikTok.
Good Corporate Governance and Green Intellectual Capital on Tax Avoidance and Tax Audit Coverage Ratio as Moderators Ruslim, Gunawan; Solihin, Solihin; Karsam, Karsam; Nur, Basyiruddin
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.v5i2.2861

Abstract

The purpose of this study is to analyze the extent to which GCG and GIC variables influence tax avoidance, with the tax audit coverage ratio serving as a moderating variable, in clients of Ruslim and Ruslim Public Accounting Firm. A survey method was employed to collect data from 181 respondents across 39 companies, utilizing a structured questionnaire. Data analysis was conducted using PLS SEM 3.2.8 statistical tools to assess the interaction between independent and dependent variables. The results of the study indicate that Good Corporate Governance has a significant influence on Tax Avoidance with a p-value of 0.000, and Green Intellectual Capital has a considerable influence on Tax Avoidance with a p-value of 0.000. The Tax Audit Coverage Ratio significantly influences Tax Avoidance, with a p-value of 0.000. The Tax Audit Coverage Ratio moderates the influence of Good Corporate Governance on Tax Avoidance, with a p-value of 0.004. The Tax Audit Coverage Ratio moderates the influence of Green Intellectual Capital on Tax Avoidance, with a p-value of 0.001. The implications of this study suggest that an increase in Good Corporate Governance, Green Intellectual Capital, and Tax Audit Coverage Ratio will lead to a decrease in Tax Avoidance. Tax avoidance is one of the strategies companies implement in their tax policies to minimize their tax obligations in a manner that is legally compliant with applicable tax regulations.  This study also shows that companies with good GCG will engage in tax avoidance when tax audits increase, while companies with good GIC will reduce tax avoidance practices when tax audits increase. These findings are beneficial for regulators, auditors, and companies in formulating more accountable and sustainable fiscal policies.
Analysis of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness Khuluq, Muhammad Husnul; Rahmawati, Imelda Dian
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.v5i2.2862

Abstract

The budget is an integral part of a financial plan that reflects institutional policy decisions over a specific period. As an economic policy instrument, the budget plays a crucial role in income distribution and in promoting economic growth and stability. Within the framework of regional autonomy, budget management is carried out independently by local governments to prevent the concentration of power in the central government. This decentralization is expected to encourage more effective, efficient, and transparent public service delivery. This study was motivated by a research gap in the implementation of infrastructure projects, where the planning and document preparation processes are often carried out simultaneously with the physical implementation of the project. This has the potential to cause budget inefficiency and reduce the effectiveness of project achievement. This study aims to analyze the influence of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness in infrastructure projects managed by the Public Works, Highways, and Water Resources Agency of Sidoarjo Regency. This study employs a quantitative approach, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis via SmartPLS software. The sample consists of 100 respondents selected using total sampling, as the entire relevant population was included as respondents.

Page 6 of 34 | Total Record : 340

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