Call For Research Papers (2026)

Amkop Management Accounting Review (AMAR) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Amkop Makassar. Jurnal ini dimaksudkan sebagai media berbagi ilmu pengetahuan dan karya ilmiah di kalangan akademisi yang menggeluti bidang akuntansi dan manajemen. Jurnal Volume 6 Issue 1 akan diterbitkan pada Januari sampai Juni pada Tahun 2026.
Tim redaksi Amkop Management Accounting Review (AMAR) menerima naskah yang belum dipublikasi oleh media lain. Pedoman penulisan naskah tercantum pada bagian Menu. Surat menyurat naskah yang akan diterbitkan, langganan dan lainnya dialamatkan langsung ke alamat redaksi.

DOI: https://doi.org/10.37531/amar.v6i1

Published: January 2, 2026

Articles

The Effect of Service Quality on Credit Life Insurance Customer Satisfaction

10.37531/amar.v6i1.3704
1058 - 1069 Reinardo Simon Louhenapessy, Hastuti Naibaho

The Effect Of Servant Leadership, Employee Engagement, And Career Development Policy On Organizational Commitment At Mulya Indah Permai Cooperative (MIP)

10.37531/amar.v6i1.3471
01 - 09 Mila Maliatul Husna , Didik Subiyanto , Nala Tri Kusuma

Work Motivation and Digital Culture as Determinants of Employee Productivity:

The Mediating Role of Work Engagement at PT Indodax National Indonesia

10.37531/amar.v6i1.2913
10 - 22 Jaya Adhiguna, Mahyuni

Comparison Of Driving Factors On Impulsive Buying And Purchase Intention : Case Study Of Skincare Products In Tik Tok Live Shopping

10.37531/amar.v6i1.3485
23 - 41 Syafika Azizah, Rosa Rilantiana

The Effect of Personality, Work Experience, and Job Characteristics on Employee Work Loyalty at CV Michael Hutama Persada

10.37531/amar.v6i1.3474
42 - 53 Reinaldo Geovanni Tanawan, Mukmin Suryatni

User Satisfaction with Shopee Chatbot:

An Extended TAM with Perceived Convenience as an Intervening Variable

10.37531/amar.v6i1.3475
54 - 66 Nita Nita, Ratna Roostika

Website Content Marketing and Tourists’ Visiting Decisions:

Evidence from Bhakti Alam Pasuruan Agrotourism

10.37531/amar.v6i1.3481
67 - 78 Cahyani Dwi Novianti, Nuriah Yuliati, Mirza Andrian Syah

Strategies for Upgrading MSMEs Through the Optimization of KUR Financing Utilization at Bank Syariah Indonesia in the Bogor Area

10.37531/amar.v6i1.3502
79 - 90 Anum Syantining Sari, Hartrisari Hardjomidjojo, Sapta Raharja

Good Influence Corporate Governance , Return on Assets and Earnings Per Share in Increasing the Value of State-Owned Enterprises in Indonesia

10.37531/amar.v6i1.3497
91 - 99 Wanda Pramestika, Taufik Akbar

Transformational Leadership and Organizational Culture on Employee Performance:

The Mediating Role of Employee Engagement

10.37531/amar.v6i1.3489
100 - 118 Achmad Mohyi

Examining How Financial Literacy Moderates the Factors Affecting Investment Decision in Capital Market

10.37531/amar.v6i1.2573
119 - 130 Afitra Azzahra, Ira Wikartika

Personal Factors and Work Experience as Predictors of Organizational Citizenship Behavior:

The Mediating Role of Organizational Commitment

10.37531/amar.v6i1.3535
131 - 143 Marsha Dwi Cahyaningwati, Muttaqillah Muttaqillah

Unveiling the Influence of Social Media Marketing on Purchase Decision with Brand Awareness and E-WOM as Mediators Among Wizzmie Yogyakarta Consumers

10.37531/amar.v6i1.3495
144 - 159 Reza Yudha Pradana, Budi Setiawan, Putri Dwi Cahyani

Business Development Strategy for Istana Kelapa Bojonegoro Distributor

10.37531/amar.v6i1.3397
160 - 170 Chindy Eka Mayasari, Fina Sulistiya Ningsih, Darsan

Implementation of Tri Hita Karana Philosophy in Building Trust and Loyalty among Multicultural Consumers:

A Case Study of CV Liss Jaya Construction in Bali

10.37531/amar.v6i1.3545
171 - 179 I kadek Yona Adi Christian, Aditya Narendra Wardhana

The Effect Of Hedonic Value And Utilitarian Value On Purchase Intention With Emotional Pleasure As An Intervening Variable Towards Tiktok Influencers

10.37531/amar.v6i1.3547
180 - 198 Shelomitha Azzahra Ade Putri, Nonik Kusuma Ningrum, Lusia Tria Hatmanti Hutami

The Influence Of Organizational Culture And Work Environment On Employee Performance Through Work Motivation As An Intervening Variable At The Department Of Food Security, Agriculture, And Fisheries In Banten Province

10.37531/amar.v6i1.3557
199 - 216 Yeni Marliana, Uli Wildan Nuryanto, Khaeruman Khaeruman

Product Quality, Promotion on Purchase Decisions Through Price Discounts As An Intervening Variable

(Case Study At Toko Cindur Batik Batam)

10.37531/amar.v6i1.3571
217 - 234 Sri Ekowati Budi Rahayu, Tibrani Tibrani, Widodo Ismanto

The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange

10.37531/amar.v6i1.3549
235 - 254 Reza Ajeng Rahayu, Sutisna Sutisna, Gema Ika Sari

Halal Perception, Product Quality, and Customer Satisfaction as Determinants of Repurchase Intention in Halal Coffee Beverages

10.37531/amar.v6i1.3583
255 - 271 Eka Tamia Mahakami, Yolanda Masnita; Kurniawati Kurniawati

Role Green Consumers in Mediating Relationship Between Environmental Awareness, Green Product Innovation, and Green Creativity on Competitive Advantage of SMEs

10.37531/amar.v6i1.3503
272 - 284 Gilang Kharisma Putra, Kuwatno Kuwatno, Jati Handarukmi

The Implications of Halal Certification in Business Management of the Food and Beverage Industry

10.37531/amar.v6i1.3585
302 - 310 Ilham Habibi Lubis, Zuhrinal M Nawawi

The Influence of Food Safety and Health Behaviour on Purchase Intention and Its Implications for Purchase Decisions at Oish Bakery

10.37531/amar.v6i1.3593
311 - 322 Muhammad Rendy Muliawan, Ambar Lukitaningsih, Nonik Kusmaningrum

Business Process Re-Engineering of Direct Cash Drug Inventory at Private General Hospital X, Bandung City

10.37531/amar.v6i1.3578
323 - 337 Azka Yasfa Uga, Vicky Dzaky Cahaya Putra

Implementation Of Marketing Programs In Competitive Strategies In The Television Industry Based On Service Dominant Logic And Value Co-Creation

10.37531/amar.v6i1.3542
338 - 359 Robbiah Adawiyah, Endy Gunanto Marsasi

Green Ambidextrous Leadership and Green Employee Innovative Behavior:

Mediating Effects of Knowledge Sharing and Psychological Safety and the Moderating Role of Green IT Empowerment

10.37531/amar.v6i1.3548
360 - 372 Muhamad El Khandiyas, Gatot Kustyadji

Optimizing Social Media Marketing Strategies to Improve The Business Sustainability of MSMEs

10.37531/amar.v6i1.3558
373 - 383 Lies Hendrawan Krisnawati, Indra Siswanti, Yanto Ramli, Cristina Catur Widayati

The Effect of Transformational Leadership on Personnel Performance Through Work Discipline as A Mediating Variable at The Indonesian National Police Headquarters

10.37531/amar.v6i1.3478
384 - 393 Amin Amin, Mentiana Sibarani

Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks

10.37531/amar.v6i1.3586
394 - 399 Nur Lusi Aprilia, Umi Suswati Risnaeni

Green Human Resource Practices, Work–Life Balance, and Job Satisfaction: Employee Engagement as a Mediating Mechanism among Generation Z Employees

10.37531/amar.v6i1.3555
400 - 409 Galuh Aura Balqis, Bambang Tutuko, Hadi Cahyono

The Role of Environmental, Social, and Governance Disclosure in Moderating the Influence of Green Intellectual Capital on Company Value

10.37531/amar.v6i1.3602
410 - 418 Mohamad Dhandy Rivaldy, Dwi Jayanti

The Effect of Leadership and Competence on Organizational Citizenship Behavior (OCB) Mediated by Job Satisfacti

10.37531/amar.v6i1.3601
988 - 1002 Widya Ningrum , Lie Liana

Analysis of the Effectiveness of Official Travel and Work Discipline on the Achievement of Work Outcomes and Its Implications for Employee Performance

10.37531/amar.v6i1.3499
419 - 432 M.Lutfi Firmansyah, Vip Paramarta, Sri Rochani Mulyani

The Effect of Scheduling Effectiveness and Work Fatigue on Cabin Crew Absenteeism and Its Impact on Performance Appraisal Outcomes at PT Garuda Indonesia

10.37531/amar.v6i1.3525
433 - 450 Ruth Fajarini, Wa Ode Zusnita Muizu

Analysis of Person-Job Fit and Work-Life Balance on Employee Engagement through Intrinsic Motivation in Generation Z of Private Banks in Pontianak

10.37531/amar.v6i1.3604
693 - 702 Margareta Margareta , Lianto Lianto, Sunardi Ginting

The Role of Compensation, Digital Recruitment, Social Media, and Employer Branding in Attracting Generation Z to Careers in Jakarta

10.37531/amar.v6i1.3569
451 - 462 Mardiana Mardiana, Shandy Puspita

Antecedents of Cloud Accounting Adoption and Its Consequences on SME Performance: A TOE Framework Approach

10.37531/amar.v6i1.3577
463 - 481 Parasdya Pandhu Andanawarih; Shofiatul Mila, Dian Novitaningrum

Assessment of the Performance of Regency and City Governments in Central Java Through Characteristics and Level of Financial Health

10.37531/amar.v6i1.3597
482 - 496 Nanda Hanizah Nur Aini, Zulfikar

Firm Value Determinants:

The Role of Financial Distress and Profitability with Firm Size as a Moderating Variable

10.37531/amar.v6i1.3490
497 - 509 Wildana Putri Umami, Miladiah Kusumaningarti, Putri Awalina

Investor Sentiment and Stock Price Dynamics in the Banking Sector: An Analysis of Indonesia’s Government Transition Period 2024-2025

10.37531/amar.v6i1.3626
528 - 539 Adinda Putri Permatasari, Habiburrochman Habiburrochman, Elma Nazila Putri

Organizational Culture, Career Development, and Job Satisfaction as Predictors of Nurses’ Turnover Intention in a Private Hospital

10.37531/amar.v6i1.3496
510 - 527 Muhammad Anugrah Sahara, Didik Subiyanto, Tri Ratna Purnamarini

Profitability (ROA), Solvency (DER), Company Size, and Public Accounting Firm Reputation on Audit Delay in Sharia Manufacturing Companies on the IDX (2020–2025)

10.37531/amar.v6i1.3623
528 - 537 Totok Hariyanto, Umi Suswati Risnaini

Analysis of SISKEUDES Utilization in Realizing Good Governance in Balohli Botomuzoi Village Botomuzoi District Nias Regency

10.37531/amar.v6i1.3590
538 - 549 Cianto Waruwu, Fatolosa Hulu, Palindungan Lahagu

Implementation Of Occupational Safety And Health (OSH) In Enhancing Employee Performance Contribution at CV. Serikat Maju Terus Gunungsitoli City

10.37531/amar.v6i1.3591
550 - 562 Selfin Murni Zalukhu, Eduar Baene, Palindungan Lahagu

Identification of Occupational Health And Safety Potential Hazards In The Production Process at UD. Evan Nias Regency

10.37531/amar.v6i1.3594
563 - 573 Desniat Zandroto, Serniati Zebua

Strategies to Enhance Organizational Citizenship Behavior Among Educational Staff Through Strengthening Transformational Leadership, Emotional Intelligence, and Job Satisfaction

10.37531/amar.v6i1.3640
574 - 582 Khitara Aldilla Chandra, Nancy Yusnita, Widodo Sunaryo

Job Satisfaction, Work Environment, and Organizational Commitment as Predictors of Turnover Intention among “Richness” Bali Art Instructors

10.37531/amar.v6i1.3660
583 - 597 Celesta Flora Irawan, Ni Made Ary Widiastini

Analysis of Factors Influencing the Sustainability of the Freshwater Fisheries Cultivation Center of the Sibolga Fisheries College

10.37531/amar.v6i1.3556
598 - 614 Emerson Junior Sipahutar, Ihsan Effendi

Contribution of Restaurant, Hotel, and Advertising Taxes to Local Revenue (PAD) in Manokwari During Economic Volatility (2019–2023)

10.37531/amar.v6i1.3662
615 - 627 Jenita Sumari, Anik Wuriasih

The Impact of Tourism on Community Food Security in Berastagi, Karo Regency

10.37531/amar.v6i1.3658
628 - 639 Vania Auziva, Mustafa Kamal Rokan, Faisal Umardani Hasibuan

Analysis of the Role of Investment in Economic Development Policy in the Tourism Sector in Deli Serdang Regency

10.37531/amar.v6i1.3659
640 - 652 Ummu Hany Miftaloka, Imsar, Nur Ahmadi Bi Rahmani

The Influence of Environmental Accounting Disclosure, Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committee on Firm Value

10.37531/amar.v6i1.3642
653 - 665 Fadila Ramadani, Danang Adi Putra

Analysis Of Employee Attitudes And Behavior In Waste Management At The Environmental Services Department Of Gunungsitoli City

10.37531/amar.v6i1.3576
667 - 676 Demas Agatha Ley, Yamolala Zega, Eliagus Telaumbanua, Palindungan Lahagu

The Influence Of Organizational Culture And Organizational Commitment On Employee Performance At The Office Of Population And Civil Registration Of North Nias Regency

10.37531/amar.v6i1.3572
677 - 687 Indra Gunawan Zega, Palindungan Lahagu

BUMDes as an Arena for Contesting Local Economic Policies: A Review of Village Government Politics in Enrekang Regency

10.37531/amar.v6i1.3684
688 - 694 Hardianto Hawing, Hamrun Hamrun, Abdul Karim, Yudhi Abdi Wibowo

Probiotic Biotechnology Innovation in Tiger Grouper Aquaculture and Its Implications for Business Economic Performance

10.37531/amar.v6i1.3675
695 - 709 Kartika Chayaning Ratri, Woro Hastuti Satyantini, Heru Pramono

The Village Funds and “Indeks Desa Membangun” (IDM) in Central Java Province

10.37531/amar.v6i1.3484
710 - 720 Fauzy Ade Priyatna, Indah Susilowati, Purnawan Adi Wicaksono

The Role Of Work-Related Depression And Work-Life Balance As Mediating Variables In The Relationship Between Micromanagement And Organizational Commitment: An Empirical Study On Generation Z In Solo Raya

10.37531/amar.v6i1.3584
721 - 732 Luthfatul Anisa Mauliarini, Sidiq Permono Nugroho

Revisiting Fiscal Transfer Equity: Lessons from Indonesia’s General Allocation Fund Reform

10.37531/amar.v6i1.3614
733 - 751 Abdul Chalid Ahmad, Chairullah Amin, Said Mala, Irawan Abae

The Contribution Of Social Capital In Improving Socio-Economic Welfare In The "Galasi" Community In Cobodoe Village

10.37531/amar.v6i1.3613
752 - 765 Muhammad Kamal, Fahima Nasar, M. Nur Gamtohe

The The Influence of Love of Money, Lifestyle, Machiavellianism, and Ethical Knowledge on the Ethical Perceptions of Accounting Students in Indonesia

10.37531/amar.v6i1.3625
773 - 791 Reki Juliofano

Smart Local Wisdom Finance: Culturally Based Financial Literacy Innovation to Increase the Competitiveness and Sustainability of MSMEs in Parepare City

10.37531/amar.v6i1.3635
766 - 772 Andi Ar, Arfianty Arfianty

Determinants to Enhance the Sustainable Business of Islamic Banks: A Comprehensive Review for Future Research Agenda

10.37531/amar.v6i1.3669
773 - 804 Mohammad Yamin, Indra Siswanti, Augustina Kurniasih, Yudhi Herliansyah

Current State of Tax Audit Research In the Last Decade: A Bibliometric Review

10.37531/amar.v6i1.3698
805 - 818 Eny Gangga Wati, Heru Tjaraka

Does Digital Leadership Improve Employee Performance? A Meta-Analytic and Bibliometric Evidence from Public Sector Studies

10.37531/amar.v6i1.3655
819 - 832 Orlibernawati Orlibernawati, Shalahuddin Shalahuddin, Tinik Sugiati

The Effect Of Product Quality, Service And Price On Purchasing Decisions Of Cafe Ay Consumers In Kampung Pajak Labuhanbatu Utara

10.37531/amar.v6i1.3692
849 - 859 Murni Cahnia, Pitriyani Pitriyani

The Influence of Promotion Strategies and Pricing on Consumer Purchase Decisions at Toko Grosir Sembako Jasa Niaga Marbau Labuhanbatu Utara

10.37531/amar.v6i1.3701
895 - 904 Juni Elisa Br Hasibuan, Pitriyani Pitriyani, Meisa Fitri Nasution

The Effect of Price, Quality, Service And Location on Consumer Buying Interest at UD Tasrif Labuhanbatu Selatan

10.37531/amar.v6i1.3705
905 - 915 Ivo Sabrina, Bayu Eko Broto

The Influence of Price, Promotion, and Product Quality on the Purchase Decision of Samsung Mobile Phones Among Students of Labuhanbatu University

10.37531/amar.v6i1.3665
874 - 882 Dian Lestari, Ade Parlaungan Nasution, Muhammad Yasir Arafat Pohan

Reasons Consumers Switch Products in the Era of Digital Abundance:

A Study of E-Commerce Behavior in the Border Region of North Kalimantan

10.37531/amar.v6i1.3652
833 - 848 Syahran Syahran, Ferawati Usman, Shalahuddin Shalahuddin, Zakaria Basran, Iqrima Mas Mappangile

The Effect Of Product Completeness, Price, And Promotion On Consumer Purchase Decisions At Sirandorung Fresh Fruit Shop Rantauprapat

10.37531/amar.v6i1.3699
883 - 894 Endang Widiani, Pitriyani Pitriyani, Usmala Dewi Siregar

Testing The Impact Of Optimizing Digital Services And Gold Prices On Customer Interest In Using Gold Savings Products at PT. Pegadaian Kampung Pajak Unit

10.37531/amar.v6i1.3709
905 - 915 Rika Anggriyani, Elvina Elvina, Muhammad Yasir Arafat Pohan

The Impact of Lifestyle, Brand Image, Customer Review, COD Feature, And Flash Sale on Skincare Product Purchases Among General Z Consumers Through Shopee In Belongkut Village

10.37531/amar.v6i1.3667
929 - 938 Nur Asia Ritonga, Ade Parlaungan Nasution, Muhammad Yasir Arafat Pohan

The Influence of Brand Image, Price Perception and Product Quality on Skintific Skincare Purchase Decisions at Selly Cosmetics Aek Kota Batu

10.37531/amar.v6i1.3691
860 - 873 Triani Triani, Elvina Elvina

The Influence of Price, Brand Image, and Word of Mouth on Purchasing Decisions at Toksik Pinang Lombang Cafe Labuhanbatu Utara

10.37531/amar.v6i1.3703
939 - 951 Junita Lestari, Pitriyani Pitriyani, Abdillah Menri Munthe

The Impact of ESG Disclosure, Financial Performance, and Leverage on Corporate Tax Avoidance: Evidence with Firm Size as a Moderating Variable

10.37531/amar.v6i1.3663
952 - 968 Chintya Istigfarah Alistiqomah, Putri Awalina, Siti Isnaniati

When Debt Never Matures: A Phenomenological Study of the Belis Tradition in Sikka Krowe

10.37531/amar.v6i1.3582
969 - 975 Delicia Devi Anggraini Winata, Heru Tjaraka

Analysis of UMKM Traders’ Perceptions and Adoption of QRIS-Based Digital Marketing in Banyuasri Traditional Market, Singaraja

10.37531/amar.v6i1.3755
1068 - 1077 Dewa Gede Darmayasa , I Nengah Suarmanayasa, Ni Luh Wayan Sayang Telagawathi

From Access To Action: How Technology Accessibility And Communication Quality Drive Agricultural Productivity In Serdang Bedagai

10.37531/amar.v6i1.3732
976 - 987 Muhammad Arsyad, Yusniar Lubis, Ihsan Effendi

The Impact of Green Accounting Implementation, Corporate Social Responsibility (CSR), and Green Innovation on the Value of Companies in the Energy Sector

10.37531/amar.v6i1.3717
988 - 1002 Muhammad Jagad Samodera Wardoyo, Fatchan Achyani

The Effect of Strategic Agility and Digital Transformation on Strategic Renewal: An Empirical Study of Private Primary Health Care Services in Indonesia

10.37531/amar.v6i1.3537
1003 - 1015 Muhammad Umar Austiko, Eka Pria Anas

Determining Company Value: The Role of Tax Planning, Profit Management, and Liquidity in the Tourism and Recreation Industry

10.37531/amar.v6i1.3617
1016 - 1030 Ida Wayan Mahendra, Trianasari Trianasari, I Nengah Suarmanayasa

The Influence Of Information Technology Competence, Human Resource Development Innovation On Work Motivation And Employee Performance At The Department Of Agriculture And Food Security Of The Selayar Islands Regency

10.37531/amar.v6i1.3778
1031 - 1046 Andi Nurdiansyah Wahyudi, Andi Mappatompo, Sitti Nurbaya

The Influence of Teamwork, Competence, and Job Satisfaction on Productivity with Job Placement as a Mediating Variable: A Case Study in the Sample Room Division of the Garment Industry at PT. Mod

10.37531/amar.v6i1.3781
1047 - 1057 Rita Mariyana Rita, Muhammad Arif Rakhman, Nurmiyati Nurmiyati

How Corporate Social Responsibility and Brand Image Shape Partner Satisfaction: The Mediating Role of Brand Equity

10.37531/amar.v6i1.3808
1070 - 1087 Satriyo Agung Nugroho, Sefnedi Sefnedi, Reni Yuliviona