Vol. 6 No. 1 (2026): January - June | Amkop Management Accounting Review (AMAR)

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

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

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 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

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

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

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

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