Journal Description

Amkop Management Accounting Review (AMAR) with Online ISSN: 2828-2248 is a peer-reviewed academic journal published by Yayasan Vifada Cendikia Indonesia in collaboration with Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar. The journal is dedicated to providing an international platform for scholars, researchers, and practitioners to disseminate high-quality research in the fields of management accounting and related interdisciplinary areas. Amkop Management Accounting Review (AMAR) aims to advance the development of management accounting knowledge from a comprehensive and integrative perspective. The journal covers a wide range of issues, including the interface between internal and external reporting, taxation, financial and managerial decision-making, and broader topics within accounting, management, and organizational studies. By encouraging interdisciplinary dialogue, AMAR seeks to address contemporary challenges faced by organizations in both the private and public sectors.


The journal publishes original research articles, including conceptual, empirical, and methodological studies, that demonstrate strong theoretical contribution, methodological rigor, and practical relevance. Amkop Management Accounting Review (AMAR) welcomes research employing quantitative, qualitative, and mixed-method approaches, as well as innovative analytical techniques that enhance the understanding and application of management accounting practices. Amkop Management Accounting Review (AMAR) places particular emphasis on studies that offer generalizable insights, move beyond narrow or single-context analyses, and provide meaningful implications for academics, practitioners, policymakers, and other stakeholders. All submitted manuscripts undergo a rigorous peer-review process to ensure academic quality, originality, and relevance. Through the dissemination of robust and impactful research, Amkop Management Accounting Review (AMAR) aspires to contribute to the global advancement of knowledge, promote best practices, and strengthen the role of management accounting in supporting sustainable organizational performance and decision-making.

We are also proud to inform you that Amkop Management Accounting Review (AMAR) has obtained New Accreditation Rank SINTA 3 starting from Volume 2 Number 2 Year 2022 to Volume 7 Number 1 Year 2027. This accreditation is based on the Decree of the Director General of Higher Education, Research, and Technology Number 10/C/C3/DT.05.00/2025 concerning the Accreditation Ranking of Scientific Journals Period I of 2025.

 

Detailed information about the flow for the manuscript submission (author) to the acceptance by the editor is shown in the following figure.

 In short, the steps are:

    1. Manuscript Submission (by author) (route 1)
    2. Manuscript Check and Selection (by manager and editors) (route 2). Editors have a right to directly accept, reject, or review. Prior to further processing steps, plagiarism check using Turnitin is applied for each manuscript.
    3. Manuscript Reviewing Process (by reviewers) (route 3-4)
    4. Notification of Manuscript Acceptance, Revision, or Rejection (by editor to author based on reviewers comments) (route 5)
    5. Paper Revision (by author)
    6. Revision Submission based on Reviewer Suggestion (by author) with the similar flow to point number 1. (route 1)
    7. If the reviewer seems to be satisfied with revision, notification for acceptance (by editor). (route 6)
    8. Galley proof and publishing process  (route 7 and 8)

Vol. 6 No. 2 (2026)

Published: March 14, 2026

The Effect of Stock Recording Digitalization and the Application of the FIFO Method on the Perception of Expired Product Losses at SpiceBali

Dwi Naba Setia Amara, Ni Komang Prasiani, Putu Astri Lestari

Meta Ads as a Mediating Variable in the Relationship Between Consumer Behavior and Engagement to Enhance Marketing Performance at Hotel Cross Paasha Bali Seminyak

01 - 09 I Putu Krisna Giridhara Suputra, Ngurah Gede Dwi Mahadipta, I Made Satrya Ramayu, Putu Yogi Agustia Pratama

Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective

10 - 26 I Nyoman Satya Paramartha, Ni Luh Wayan Sayang Telagawathi, Komang Endrawan Sumadi Putra

Turnover Intention: The Moderating Role of Affective Commitment on Leadership and Engagement at PT Natura Pesona Mandiri Bali

27 - 39 I Gede Putu Brahmantta Bismahogra Budisw, Ni Made Suci

The Influence of Service Quality and College Image on Student Satisfaction and Its Implications for Student Loyalty

40 - 51 Linda Rahmadhani Harahap, Y.Ony Djogo, Finny Redjeki

The Influence of Lifestyle, Income, Financial Technology Adoption, and Financial Literacy on Personal Financial Management among Young Workers in Jakarta

52 - 62 Lius Dionosius, Aditya Burhan

Analysis of the Relationship between Work Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction on Employee Performance in the Millennial Generation Workforce

63 - 75 Marvin Hendrily, Shandy Puspita

The Influence of Tax Literacy, Tax Sanctions, and Tax Culture on the Tax Compliance of Regional Government Apparatus: The Moderating Role of Tax Digitalization in Bolaang Mongondow Regency

76 - 93 Ani Putri Ani, Jullie Jeannete Sondakh, Stenly Kho Walandouw

Effect Of Rupiah Exchange Rate Fluctuations And Inflation On Stock Index Volatility In Indonesia: A Comparative Study Of Sharia Vs. Conventional

94 - 106 Muh Imdaadun Niam, Candra Febrilyantri

Analysis of the Influence of Hybrid and Remote Work Systems on Employee Performance and Productivity in Start-Ups: Work-Life Balance as a Mediating Variable

107 - 117 Chelsea Vanessa, Liestyaningrum Rahmadhani Wisnu Putri

The Effect Of Workload And Job Stress On Job Satisfaction Through Burnout As A Mediation Variable In The Labor Department In Banten Province

118 - 136 Selly Lintari, Uli Wildan Nuryanto, Khaeruman Khaeruman

The Influence of Employee Engagement and Digital Skills on the Performance of Generation Z Employees in MSMEs in West Lombok Regency

137 - 156 Regina Rendisti Pratiwi Pratiwi, Agusdin Agusdin

The Effect of Independence, Professionalism, and Objectivity on Internal Audit Quality

157 - 163 Rifa Budi Prasanti Rifa, Sri Rahayu, Nunuk Supraptini

The Effect of Work Discipline and Work Environment on Operational Performance through Work Motivation as a Mediating Variable in The Japanese Automotive Manufacturing Industry in Serang Regency

164 - 184 Eka Suprayogi, Ahmad Mukhlis, Udin Suadma

The Effect of Managerial Ownership and Executive Characteristics on Tax Planning with Corporate Governance as a Moderating Variable

185 - 196 Chandrika Anggraini Puspitasari, Bani Binekas

The Effect of Capital Structure and Dividend Policy on Firm Value with Corporate Social Responsibility (CSR) as a Moderating Variable (2021–2024)

197 - 211 Salma Husniyah, Sofia Windiarti

The Influence of Environmental, Social, and Governance Disclosure and Carbon Emission Disclosure on the Financial Performance of Mining Companies on the Indonesia Stock Exchange

212 - 221 Keisha Rana Deandra, Patria Prasetio Adi

The Effect Of Promotion, Price, And Customer Experience On Consumer Purchase Decisions In Using Shopee E-Commerce

223 - 237 Nadin Miranda Rambe, Zufrie Zufrie, Elida F.S Simanjorang

The Effect Of Service Quality, Product Quality, And Brand Image On Customer Loyalty At Coffeeshop Cs Pemuda 45 Simpang Empat, Marbau District

238 - 253 Anisa Salsabila, Elvina Harahap, Mulya Rafika

The Effect Of Price, Service Quality And Location On Consumer Buying Interest At Ayam Geprek Mbah Roso

254 - 270 Deny Apriani, Bayu Eko Broto, Raja Saol Marto Hendry

The Effect Location And Service On Customer Satisfaction at Warung Bakso Barokah Bloksongo

271 - 286 Fauziah Khairani, Ade Parlauangan Nasution, M Irwansyah Hasibuan

Earnings Management and Financial Distress: The Moderating Role of Independent Commissioners in Indonesian Transportation and Logistics Companies

287 - 295 Rina Safitri , Wiwiek Dianawati

Financial Distress and Tax Avoidance: The Role of ESG as an Ethical Safeguard in Emerging Markets

296 - 302 Lusi Andriyana, Alfa Rahmiati, Heru Tjaraka

Audit Committee Characteristics and Sustainability Reporting Quality in Energy and Material Firms: Does Institutional Ownership Matter?

303 - 313 Winitasha Alya Islami, Wiwiek Dianawati

The Effect of Tax Avoidance, Profitability, and Corporate Governance on Firm Value in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period

314 - 345 Gian Giovania Gian, Bucek Jalu Prasetyo Arjuna, Paulus Kombo Allo Layuk

Social Media Effectiveness and Employee Recruitment in Indonesian State-Owned Enterprises: The Mediating Role of Informativeness

346 - 360 Meutia Dwi Novita Sari, Burhanis Sulthan, Hendra Halim

The Influence of Service Quality on Employee Performance in the PSMA Sector at the West Java Provincial Education Office.

361 - 369 Karen Laura, Janah Sojanah, Rasto Rasto, Yosep Hernawan; Mardiman Mardiman

Ethical Digital Marketing and Consumer Loyalty Among Millennials and Generation Z: A Bibliometric Analysis and Systematic Literature Review

370 - 394 Akh Lutfi Akh, Pribanus Wantara, A. Yahya Surya Winata

Does Personal Innovativeness Drive EV Adoption? The Mediating Role of Perceived Risk among Indonesian Consumers

395 - 403 Bunga Ayu Ratnasari, Erna Maulina, Arianis Chan

Literature Review: The Role Of Motivation And Obstacles In Tourists' Return Visit Intention

404 - 414 Anggia Ayu Lestari, Perengki Susanto, Marwan Marwan , Yunia Wardi, Abror Abror, Vidyarini Dwita
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