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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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How Learning Motivation and Organizational Activities Influence Career Growth Among UINSU Scholarship Alumni? Siregar, Padrie Payung; Juliana Nasution; Atika
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.v5i1.2370

Abstract

This study aims to analyze the effect of learning motivation and organizational activeness on the career development of scholarship alumni at the State Islamic University of North Sumatra (UINSU). The method used is quantitative research with a survey approach, involving 30 alumni respondents who have received scholarships and are active in campus organizations. The results showed that learning motivation had no significant effect on career development, while organizational activeness had a significant positive effect. Simultaneously, these two variables contribute to career development with a contribution of 26.7%. The findings confirm the importance of involvement in organizations to develop non-academic skills required in the world of work, as well as showing that learning motivation, although important, is not enough to guarantee career success without the support of practical experience. This research provides insights for universities in designing more effective coaching programs for scholarship students, so that they are better prepared to face challenges in a competitive job market.
Optimization Of Bankruptcy Risk Through The Altman And Grover Models: A Comparative Study Rahayu, Yulianita; Zuhriatusobah, Juju; Abdurraafi, Muhammad; Supyani, Amellia
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.v5i1.2399

Abstract

Optimizing the risk of bankruptcy is very important in efforts to maintain the company's financial stability. To avoid bankruptcy, it is necessary to have an analysis that can predict the potential bankruptcy of a company. In this research, the author uses two bankruptcy prediction analysis models, namely the Altman model (Z-Score) and the Grover model (G-Score). This research uses data from Samsung, Apple, Asus, Xiaomi and Lenovo, during the period 2013 - 2022. This research aims to compare the analysis results of the two models and determine which method is the most accurate in predict bankruptcy. Based on the results of calculations using the Altman Model, it was found that more of the companies studied were in the "Gray Area" category, while calculations using the Grover Model showed that more of the companies studied were in the "healthy" category. And the Altman model has the highest level of accuracy in calculating potential bankruptcy, namely 38% compared to the Grover model which has an accuracy level of 14 %. This research states that the Altman model is more accurate in predicting potential bankruptcy rather than the Grover model.
Blockchain and Supply Chain Efficiency: Implications for Managerial Economics Putri, Mardifa Wahyu; Chandini, Anggella; Putri, Finola Fiftem Eka; Andriadi, Jefri; Zefriyenni, Zefriyenni
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.v5i1.2404

Abstract

This study aims to examine the relationship between blockchain technology, supply chain efficiency, and its implications for decision making within the framework of managerial economics. Through a literature study approach, this study reviews and synthesizes various related literature to map the conceptual contribution of blockchain integration in supply chain management. The study's results demonstrate that the characteristics of blockchain, namely decentralization, immutability, and transparency, have a significant impact on operational efficiency, transaction cost reduction, increased supply chain visibility, and risk management. From a managerial economics perspective, blockchain implementation enables more rational and efficient decision-making through reducing information asymmetry, optimizing resource allocation, and transforming market structures within the supply chain ecosystem. However, the adoption of this technology also presents several challenges, including high implementation costs, the need for standardization, and adjustments to organizational structures. This study provides a conceptual foundation for managers and policymakers to understand how blockchain can be a strategic tool for improving corporate competitiveness through supply chain transformation.
The Influence of Independence, Professionalism, and Auditor Performance on Audit Quality: A Case Study of Public Accounting Firms in Jakarta Naibaho, Yanti Desipa; Sari, Fangela Myas; Nainggolan, Olivia Venessa Boru
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.v5i1.2435

Abstract

This study aims to examine and analyze the influence of auditor independence, auditor professionalism, and auditor performance on audit quality. The primary focus of this study is to determine which variables have a significant impact on audit quality within the context of Public Accounting Firms in Jakarta. This research employs a quantitative, correlational approach. Primary data were collected through a survey method using a closed questionnaire, which was distributed directly to 30 auditors working in three Public-Private Agreements (PKAs) in Jakarta. The sampling technique used was probability sampling, with a census sampling approach. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach through WarpPLS software version 8.0. The results of the study indicate that the auditor professionalism variable has a positive and significant effect on audit quality. Conversely, the auditor independence and auditor performance variables do not show a significant impact on audit quality. These findings suggest that improvements in audit quality are more closely tied to the professional attitudes of auditors than to other variables. This study highlights the importance of cultivating professional values in audit practice as a crucial step in achieving optimal audit quality. The results of this study can serve as a reference for the development of auditor training policies and performance evaluation in public accounting firms.
Employee Performance in Multinational Companies: The Role of Culture and Motivation Rahmawati, Ika Rahmawati; Nurhidayah, Nurhidayah; Basalamah, Muhammad Ridwan
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.v5i1.2441

Abstract

Organisational culture and work motivation are crucial factors that influence employee performance in multinational companies, but the complex relationship between these variables is still not comprehensively explained. This study aims to analyse the influence of organisational culture and work motivation on employee performance using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach. Data were collected from 250 employees of multinational companies in the ASEAN region using proportional stratified random sampling technique. The results of the analysis show that organisational culture and work motivation have a positive and significant effect on employee performance, with work motivation also acting as a partial mediator in the relationship between organisational culture and performance. The findings confirm the importance of integrating a strong organisational culture and effective motivational strategies to improve employee performance across cultures. The practical implications of this study provide guidance for human resource management in multinational companies to develop an inclusive work culture and motivational programmes that are adaptive to cultural diversity. This research also opens up opportunities for further studies with longitudinal designs and mixed methods approaches to deepen the understanding of the dynamics of the variable relationships.
Performance Analysis of Premium and Medium Rice Supply Chain of Bulog in Bogor Juliawan, Dwi; Syarief, Rizal; Findi, Muhammad
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.v5i1.2447

Abstract

This study aims to evaluate the performance of Bulog's rice supply chain in Bogor, focusing on two product categories: premium rice and medium rice under the SPHP program. The objective is to identify strengths and gaps in operational performance across key supply chain metrics and provide actionable insights for future improvement. A mixed-methods approach was used, combining qualitative interviews with supply chain stakeholders and quantitative analysis using the SCOR-AHP (Supply Chain Operations Reference – Analytical Hierarchy Process) framework. Performance indicators, such as Perfect Order Fulfillment (POF) and Upside Supply Chain Adaptability (USCA), were analyzed using benchmark comparisons and priority weight calculations. The overall performance of Bulog's rice supply chain in 2024 was rated very good. Premium rice achieved a performance score of 95.31%, while medium rice (SPHP) scored 86.61%. However, medium rice showed notable weaknesses in POF (72.5%) and USCA (46.67%), indicating challenges in order fulfillment precision and responsiveness to sudden demand increases. In contrast, premium rice performed better in these areas, with a POF of 96.55% and a USCA rating of 71.43%. The findings highlight areas for operational refinement, particularly in improving adaptability and delivery accuracy. These insights are valuable for supply chain practitioners and policymakers seeking to enhance national food distribution systems.
Examining the Relationship between ESG Disclosure, Financial Performance, and Company Value Susilowati , Pusvita Indria Mei; Nordiansyah, Muhammad; Amiruddin, Amiruddin; Darmawati, Darmawati
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.v5i1.2453

Abstract

This study aims to examine the relationship between ESG disclosure, financial ratios (profitability, leverage, and Total Asset Turnover/TATO), and firm value as proxied by market capitalization. A quantitative approach was employed using secondary data from 18 industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, resulting in 54 observations. The analysis methods included multiple linear regression, mediation tests based on the Baron & Kenny approach and Sobel test, as well as classical assumption testing. The results indicate that ESG disclosure is not significantly influenced by TATO, profitability, or leverage. However, profitability and ESG disclosure both show a positive and significant effect on firm value. In contrast, TATO and leverage have no significant impact. Moreover, there is no evidence that ESG disclosure mediates the relationship between financial variables and firm value. These findings highlight the importance of ESG disclosure as an independent factor that directly contributes to market value, regardless of traditional financial performance. Therefore, companies are encouraged to proactively enhance the quality of their ESG reporting to build investor trust and strengthen competitive positioning in the market.
The Existence of CSR Practices in MSMEs: A Study of Traditional Fishermen Dahlan, Lukman; Alkam, Rahayu; Effendi, Soelchan Arief
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.v5i1.2456

Abstract

This research explores CSR practices in MSMEs, focusing on the Makacua tradition practiced by traditional fishermen in Larea-rea, Sinjai Regency, South Sulawesi. Using a qualitative method with Spradley’s ethnographic approach, the study examines how Makacua is integrated into the business activities of fishermen. The findings reveal that Makacua has been voluntarily practiced for generations as an expression of religious devotion and cultural preservation. The costs of Makacua are reflected in economic, social, environmental, and religious activities, not based on profit, but on available resources. Despite its significance, Makacua remains a private practice, rarely disclosed due to cultural taboos. This research challenges the assumption that CSR is only applicable to large, financially stable entities, demonstrating that CSR can be effectively practiced even in small-scale businesses with limited resources. The study’s implications suggest that policymakers and CSR authorities should broaden their recognition of local CSR models, particularly in the MSME sector, to include practices like Makacua. Such models, grounded in social and spiritual values, could enhance CSR participation in grassroots and informal economic settings, which are often overlooked in formal CSR discussions.
The Effect of Management Effectiveness and FFB Weighing Efficiency at the Palm Oil Mill Weighing Bridge on the Acceleration of FFB Purchases at PT Anj Agri Binanga Djurmiani Nasution; Tri Inda Fadhila Rahma; Kusmilawaty
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.v5i1.2465

Abstract

This study aims to determine the analysis of the efficiency of the use of technology on the weighbridge of palm oil mills on the speed of purchasing FFB at PT ANJ Agri Binanga both partially and simultaneously. This research method is with a quantitative approach. Multiple regression analysis techniques with variables of effectiveness, efficiency and acceleration of purchases. The results of this study indicate that Effectiveness that meets the "INDUSTRIAL STANDARD" that high weighing efficiency (>50 tons/hour/unit) contributes to an increase in processing effectiveness of 5-8%. "MEDIUM" acceleration of FFB purchases will impact the performance of PT ANJ Agri Binanga so that it has an impact on the economic value of the Company. High acceleration of purchase (>15%) without capacity increase can reduce processing effectiveness by 3-5%. Increasing capacity synchronized with accelerated purchasing can maintain or increase processing effectiveness. Statistical results show that partially effectiveness has a positive but insignificant effect on the acceleration of FFB purchases and efficiency has a positive and significant effect on the acceleration of FFB purchases. Simultaneously effectiveness and efficiency 88.61% affect the acceleration of FFB purchases at PT ANJ Agri Binanga and the F test of the Ha hypothesis is accepted that effectiveness and efficiency together have a significant effect on the acceleration of FFB purchases at PT ANJ Agri Binanga located in Simangambat District, North Padang Lawas Regency.
How Leadership and Job Satisfaction Influence OCB: The Mediating Role of Organizational Commitment ? Wahyu, Anang Wahyu; Suhana , Suhana
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.v5i1.2486

Abstract

The purpose of this study is to identify potential factors that enhance teachers' Organizational Citizenship Behavior (OCB) in schools. Specifically, this research investigates the influence of transformational leadership and job satisfaction on organizational commitment and OCB, as well as analyzing the mediating role of organizational commitment in the relationship between transformational leadership and job satisfaction on OCB. The respondents of this research were 140 non-ASN Early Childhood Education teachers in Pekalongan City. Data collection used questionnaires as research instruments. Data analysis was conducted using SEM-PLS method and SmartPLS4.1 software. The results showed that Transformational Leadership does not influence OCB; Transformational Leadership does not influence Organizational Commitment; Job Satisfaction significantly influences OCB; Job Satisfaction significantly influences Organizational Commitment; Organizational Commitment significantly influences OCB; Organizational Commitment mediates the influence of Job Satisfaction on OCB, but not the influence of Transformational Leadership on OCB. The research has theoretical and managerial implications.

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