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Amar Sani
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amar@stieamkop.ac.id
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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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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
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Development of a Red Flag Detection Model in Daily Operations Using a Combination of Rule-Based Approach and Logistic Regression at Terminal Coffee Malsad, Gredinov Sumanta; Sibarani, Mentiana
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.v5i1.2927

Abstract

This study develops an early warning system for detecting operational anomalies (red flags) in the food and beverage industry, specifically for businesses lacking historical fraud data, using Terminal Coffee as a case study. The system integrates rule-based methods and logistic regression, combining classification logic and probabilistic prediction. The initial stage applies a rule-based approach by setting statistical thresholds (mean ± standard deviation) for eight operational indicators, including COGS ratio, electricity cost, average items and sales per transaction, and discount-to-sales ratio. From a total of 1,449 shift-level observations collected over one year, 436 (30.09%) were classified as red flags. These classifications were then used as the dependent variable in a binary logistic regression model. The estimation results identified four statistically significant predictors (p < 0.05): COGS per item, average sales per transaction, average sales per item, and discount ratio. The final model demonstrated strong classification performance, with 92% accuracy, 83% sensitivity, 95.3% specificity, 86.7% precision, and an AUC of 0.957—indicating excellent discriminatory ability. These findings suggest that combining rule-based logic and logistic regression effectively builds a reliable and adaptive early warning system for operational monitoring, even in the absence of historical fraud records. The proposed system is applicable for integration into managerial dashboards as a data-driven decision support tool to facilitate proactive, objective, and timely interventions in daily operational oversight. Key Words : red flags, rule-based, logistic regression, anomaly detection, early warning system.
The Effect of Sustainability Report Disclosure and Sustainable Growth on Firm Value: The Moderating Role of CEO Power Effendi, Dicky Rizky Ramadhan; Hendrawaty, Ernie; Febrianto, Igo
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.v5i2.2949

Abstract

Environmental issues have become a global concern, with the energy sector identified as the most significant contributor to greenhouse gas emissions. This study provides a novel contribution by examining the moderating role of CEO power, measured by CEO ownership, in strengthening the effects of sustainability reporting disclosure and sustainable growth on firm value. Focusing on Indonesia’s energy sector during the crisis and post-pandemic recovery period (2019–2023), the study employs a Random Effects GLS model with White two-way cluster robust standard errors. Firm value is measured using Tobin’s Q; sustainability disclosure is proxied by the Global Reporting Initiative (GRI) index; sustainable growth by the Sustainable Growth Rate (SGR); and CEO power by CEO ownership (CEOP). The results indicate that GRI has no significant impact on firm value, while SGR has a positive effect and CEOP has an adverse impact. However, the interaction terms GRICEOP and SGRCEOP exhibit significantly positive effects on firm value. These findings suggest that CEO ownership strengthens the relationship between corporate sustainability initiatives and firm value creation.
Flexible Working Space and Organizational Culture on Employee Work Productivity Razak, Nurlaely; Faturrahman, Muh.; Cahya, Nur; Tafsir, Muh.
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.v5i1.2982

Abstract

This study aims to analyze the effect of Flexible Working Space on Employee Work Productivity at PT. Pelabuhan Indonesia (Persero) Regional 4. The development of technology and the dynamics of the work environment encourage organizations to implement a more flexible workspace concept to improve work effectiveness and efficiency. The research method used is quantitative with an associative approach. Data was collected by distributing questionnaires to employees and analyzed using simple linear regression. The study results indicate that Flexible Working Space has a positive and significant effect on Employee Work Productivity, with a regression coefficient value of 0.244 and a significance value of 0.000 (<0.05). This indicates that the implementation of flexible workspace can increase employee comfort, independence, and work motivation, which directly impacts productivity. This finding aligns with several previous studies emphasizing flexibility's importance in creating an adaptive and productive work environment. However, work flexibility also needs to be balanced with proper management to avoid the risk of decreasing work coordination and accountability.
The Effect of Inflation and Interest Rates on Investment Decision Making Through Gold Prices of Indonesian Sharia Bank Customers Wicaksono, Anang Eko; 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.v5i2.2992

Abstract

The purpose of this study is to determine the effect of inflation on gold prices, to determine the effect of interest rates on gold prices, to determine the effect of inflation on investment decision making, to determine the effect of interest rates on investment decision making, to determine the effect of gold prices on investment decision making, to determine the effect of gold prices on investment decision making, to determine the gold price mediates the relationship between inflation and investment decision making and to determine the gold price mediates the relationship between interest rates and investment decision making. This study employs quantitative methods and collects primary data. The data analysis technique used in this study to empirically test the hypotheses developed is Partial Least Squares (PLS). The results of the study indicate that inflation affects gold prices, interest rates affect gold prices, inflation affects investment decision making, interest rates affect investment decision making, gold prices affect investment decision making, gold prices mediate the relationship between inflation and investment decision making, and gold prices mediate the relationship between interest rates and investment decision making.
Village Financial Accountability through Siskeudes: A Case Study in Jambur Pulau Ade Trya Amelia; Nursanti Yanti; Nurwani
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.v5i2.3039

Abstract

This study aims to analyze how the implementation of Government Accounting Standards (SAP), supported by the Village Financial Management System (SISKEUDES), can improve accountability in village financial management. This study used a qualitative approach with a descriptive qualitative approach. Data were obtained through interviews with several informants, observations, and documentation. The informants in this study were the village head, the village secretary, and the village finance officer. The data analysis technique used was triangulation, which encompasses three stages: data reduction, data presentation, conclusion drawing, and verification. The results indicate that the implementation of Government Accounting Standards (SAP) through the Siskeudes application in Jambur Pulau Village has been successful and supports transparent, orderly, and accountable financial management. Siskeudes has proven effective in strengthening village financial accountability and facilitating the preparation of financial reports in accordance with regulations, although technical challenges and limited human resources remain. Regular training and mentoring help improve the skills of village officials in operating the application.
Analysis of the Implementation of Private Entity Financial Accounting Standards in the Presentation of Financial Statements of PT BPRS Puduarta Insani Tanjung, Nur Khafifah; Syafina, Laylan; Samri Juliati Nasution, Yenni
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.v5i2.3047

Abstract

This study aims to determine the Analysis of the Application of Private Entity Financial Accounting Standards (SAK EP) in the Presentation of Financial Statements of PT BPRS Puduarta Insani. The preparation of SAK EP is intended to meet the financial reporting needs of private entities, where the entity is not accountable to the public so that the publication of reports is intended for the general public. The data analysis method in this study is descriptive with a case study based on secondary data from the financial statements of PT BPRS Puduarta Insani. Based on the analysis that has been presented in the discussion above, it can be concluded that The entity at BPRS Puduarta Insani has presented complete financial statements in accordance with the Financial Accounting Standards for Private Entities (SAK EP), namely the balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes to the financial statements. In the notes to the financial statements, there is a statement that the financial statements are prepared in accordance with SAK EP, which is intended to ensure that the financial statements fairly present the financial position, performance, and cash flows, so that the objectives of the financial statements can be achieved. This statement explains that the BPRS has prepared financial statements by applying the rules in accordance with SAK EP.
The Moderating Role of Financial Literacy on the Influence of Entrepreneurial Competence on the Performance of Micro, Medium, Small Enterprises (MSME) in Buleleng Regency Mulyani, Komang Dewi; Suwena, Kadek Rai
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.v5i1.3059

Abstract

This study aims to examine the moderating role of financial literacy on the effect of entrepreneurial competence on MSME performance. The population in this study comprises 66,368 MSME units in Buleleng Regency. The sample size was determined using Slovin’s formula with a margin of error of 10%, resulting in a total of 100 MSMEs. Samples were selected using purposive sampling with the criterion that the MSMEs must have employees. The respondents in this study were MSME owners in Buleleng Regency. Data was collected using a questionnaire with a Likert scale ranging from 1 to 5. The data analysis technique employed was Structural Equation Modeling - Partial Least Squares (SEM-PLS), using the SmartPLS version 3 software. The results of this study indicate that both entrepreneurial competence and financial literacy have a significant effect on MSME performance. Furthermore, financial literacy strengthens the significant effect of entrepreneurial competence on MSME performance
Corporate Governance and Marketing Performance: The Role of Customer Relations and Market Orientation Hidayat, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2356

Abstract

The Company is very important to have the ability to distribute the strategies that have been set, especially in the implementation of corporate governance so that the Company is able to ensure that it can achieve predetermined goals. Purpose: the purpose of this study is to determine the extent to which the Company is able to distribute Corporate Governance strategies to improve marketing performance through consumer relationship management and marketing orientation. Research Design, Data, and Methodology: Data collection in this study was carried out by distributing questionnaires to 85 respondents who work as leaders in property industry companies in Makassar City. Result: corporate governance has no significant affect on marketing performance but corporate governance affect on customer relation and marketing orientation, customer relation affect on marketing performance, marketing orientation affect marketing performance. This research indicate that corporate governance affect marketing performance through customer relations and this research result also indicated that corporate governance affect marketing performance through marketing. Conclusion: D istribution of management policies to improve performance is very important to be considered by distribution management requires effective tools and this research shows that the distribution of the Company's strategy can be carried out through the concept of customer relationship management and marketing orientation.
The Role of Banking and Financial Inclusion in Developing Creative Economy in Madura Susandini, Aprilina; Hadyarti, Vidi
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.v5i1.2358

Abstract

Indonesia has enormous potential which can be utilized by the community as capital to develop the creative economy. The three largest creative economy sectors in Indonesia are fashion, culinary and crafts. The large potential of the craft industry sector needs to be increased and it is hoped that this can also encourage another sector. One of the problems faced by creative business actors are limited capital and financing. Banking has a very important role in developing the creative economy. Madura is an island that has great potential in the field of the creative economy. However, its development requires a third party. This research aims to determine the role of regional banks in developing the creative economy in Madura. This research uses a mix method model exploratory design. This research begins with qualitative research, the results of the research will be used to develop instruments for quantitative research. The research locations are Sumenep and Pamekasan Regencies. The respondents were creative economy entrepreneurs and the BPRS Bhakti Sumekar bank.
Empowering Communities Through Partnerships: The Case of PT Unilever Sei Mangkei Padilla Hawanda; Waizul Qarni; Aqwa Naser Daulay
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.v5i1.2369

Abstract

The purpose of this research is to find out the partnership empowerment strategy to improve community welfare in maqashid sharia review. This method uses descriptive qualitative. In this study, the data obtained directly through interviews with the person in charge of empowerment of the Unilever Indonesia Foundation (UIF), the person in charge of the perlanaan village government partnership and the local community. The implementation of this research took place at one of PT Unilever Sei Mangkei in bosar maligas sub-district, simalungun district. The analysis technique used in this research uses the Analitycal Hierarchy Process (AHP) method. The results showed that there are 2 empowerment strategies, namely the oil palm farmer program and the local MSME program. Based on the results of AHP, the highest weight of the alternative aggregate, the strategy chosen is the oil palm farmer program with a weight of 0.608. The smallholder program is in line with the principles of maqashid sharia which upholds justice, sustainability and social balance.

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