AMICO (Accounting and Management International Conference )
type: channel
description: AMICO (Accounting and Management International Conference )
language: en-US
publication name: AMICO (Accounting and Management International Conference )
items: http://ejurnal.untag-smd.ac.id/index.php/amico/article/view/9036
items: The Role of Risk Assessment Based on Business Performance Reports as a Pillar of Sustainable Growth at PT Jasa Raharja Samarinda Branch
items: Effort Strategic in Increase Marketing Product at D'Klasik Cafe in Loa Janan Kukar
items: Strategic Leadership and Management Practices in Improving Organizational Performance: A Qualitative Study at the Immigration Office Class I TPI Samarinda
items: Financial Performance Analysis Based on Profitability Rasio (Study At Pt Midi Utama Indonesia Tbk Period 2020-2024)
items: Factors Affecting Company Value In Food And Beverage Manufacturing Companies Listed On The Indonesian Stock Exchange From 2020 To 2022
items: Analysis of Human Resource Management in Enhancing Public Service Productivity at the Immigration Office Class I TPI Samarinda
items: ANALYSIS OF NILE TILAPIA CAGE FISH FARMING BUSINESS INCOME OWNED BY MR. MOEHAJI
items: The Impact Analysis of Inflation and Consumer Behavior Shifts on the Financial Reporting and Risk Profile of Retail Firms
items: Accessibility of the Recruitment and Labor Distribution Process by PT Disabilitas Kerja Indonesia towards Increasing Employment Opportunities for People with Disabilities
items: Financial Feasibility and Strategic Development of Creative MSME in Samarinda’s Graduation Bouquet Industry
items: THE EFFECT OF LIQUIDITY AND PROFITABILITY RATIO ON ENERGY SUB-SECTOR STOCK PRICES ON THE INDONESIAN STOCK EXCHANGE
items: The Role of Websites in Transparency of Good Governance of Regional Financial Performance: Qualitative Study of East Kutai Regency
items: The Effect Of Floor Display And Buy One Get One Promotion On Customer Satisfaction With Jnc Cookies Products In Samarinda
items: Visionary Leadership: The Key to the Success of Management Strategies in the Era of Disruption
items: Development Strategy of Local Culinary MSMEs @pisangpunbu: Enhancing Competitiveness Through Sesame Fried Banana Innovation in Makassar
items: Building Social License through CSR: An Analysis of Brand Image Architecture in the Mining Sector
items: Productivity Optimization: Analysis of the Impact of Technology Adoption and Employee Training
items: The Effect of Service Facilities and Digital Service Availability and Professionalism on Employee Performance with Job Satisfaction as an Intervening Variable at Muara Wahau District Office
items: Digital Human Resource Management in Tourism SMEs: A Systematic Review and Contextual Insights from Samarinda, Indonesia
items: THE EFFECT OF OPERATIONAL INEFFICIENCY ON ASSET PERFORMANCE IN RURAL BANKING
items: The Effect of Green Accounting and Environmental Performance on Company Value with Profitability as a Moderating Variable
items: Marketing Management in the Digital Age: Strategies, Challenges, and Opportunities
items: http://ejurnal.untag-smd.ac.id/index.php/amico/article/view/9131
items: The Effect of Cognitive Bias on Investment Decision Making by Individual Investors: Behavioral and Financial Accounting Approaches

http://ejurnal.untag-smd.ac.id/index.php/amico/article/view/9036
type: item
title: Analysis of the Impact of Digitalization of the Immigration Career Development System (SISBINKAR) on Job Satisfaction and Strengthening the Meritocracy System at the Class I Border Control Immigration Office of Samarinda
description: Bureaucratic reform in Indonesia places a meritocratic system as a key pillar for realizing a professional and integrity driven Government Employees (ASN). In this context, digital transformation through the Human Resources Management Information System (HRIS) has become a strategic instrument. The Directorate General of Immigration has implemented a Career Development System (SISBINKAR) as a centralized database to support employee competency development and career management. This study aims to analyze in depth the impact of the use of the SISBINKAR application on employee job satisfaction and the strengthening of the meritocratic system through a qualitative case study approach at the Class I Border Control Immigration Office of Samarinda. Using a combined theoretical framework of Herzberg's Two-Factor Theory and Hackman & Oldham's Job Characteristics Model (JCM), this study explores employee perceptions and experiences. The research methodology involved in depth interviews, observation, and document analysis. The results indicate that the implementation of SISBINKAR presents dual potential, on the one hand, the application has the potential to be a catalyst for transparent and merit-based career management, which in turn can improve intrinsic motivation and job satisfaction. On the other hand, if not supported by organizational culture, leadership commitment, and an optimal user experience, SISBINKAR risks becoming an administrative formality that can actually decrease satisfaction through hygiene factors. This study reveals the crucial role of implementation fidelity in bridging the gap between technological potential and desired organizational outcomes, and confirms that the success of digital systems in HR reform is determined more by socio-organizational factors than simply technological sophistication.
creator: Nur Ikhwan - Kurnia
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

The Role of Risk Assessment Based on Business Performance Reports as a Pillar of Sustainable Growth at PT Jasa Raharja Samarinda Branch
type: item
description: This study aims to analyze the implementation of risk assessment based on the Monthly Business Report (Laporan Hasil Usaha – LHU) of PT Jasa Raharja Branch Samarinda, focusing on liquidity, solvency, and profitability. Through financial ratio analysis and a review of top inherent risks, the study identifies critical issues affecting financial performance, particularly the rise in gross claim expenses. Findings show that while revenue from mandatory contributions (SWDKLLJ, KD, and fines) exceeded cyclical targets, the increased number of accident claims—especially among productive-age individuals—has resulted in a higher-than-expected underwriting cost. Risk events such as ineffective traffic safety campaigns and insufficient stakeholder engagement were identified as key contributors. As a response, mitigation strategies including joint safety forums and educational campaigns were initiated. The results suggest that while liquidity and solvency are currently stable, profitability is under pressure due to rising claims. Therefore, a proactive risk management approach, emphasizing stakeholder collaboration and safety education, is essential to ensure sustainable organizational growth.
creator: Adi Chahya Nugraha
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Effort Strategic in Increase Marketing Product at D'Klasik Cafe in Loa Janan Kukar
type: item
description: Increasingly fierce competition in the food industry, particularly in the food and beverage sector, requires businesses to develop effective and adaptive marketing strategies. D'Klasik Cafe, located in Loa Janan Batuah, Kukar, is one such micro-enterprise striving to maintain its presence amidst the dynamics of the local market. This study aims to analyze the marketing strategies implemented by D'Klasik Cafe and evaluate its business position using SWOT analysis, Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal-External (IE) Matrix, and Quantitative Strategic Planning Matrix (QSPM). This study uses a descriptive qualitative approach, with data collected through interviews, observations, questionnaires, and a literature review. The findings reveal a combination of digital and direct marketing strategies, including the use of social media, discount offers, and promotional displays within the business. Identified internal strengths include product quality, well-organized management, and dedicated employee service, while internal weaknesses involve limited capital and a lack of product variety. Externally, the increasing trend of modern cafe consumption and government support for MSMEs present opportunities, while intense competition and fluctuating raw material prices pose significant threats. This comprehensive analysis provides a comprehensive overview of the business's strategic position and provides a basis for future marketing policy direction .
creator: Agus Alfithrah
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Strategic Leadership and Management Practices in Improving Organizational Performance: A Qualitative Study at the Immigration Office Class I TPI Samarinda
type: item
description: This study aims to deeply analyze strategic leadership and management practices in improving organizational performance at the Class I Immigration Office TPI Samarinda. The research is grounded in the need for bureaucratic reform and optimization of public service delivery within Indonesia’s immigration sector. This qualitative research employed a case study approach involving in-depth interviews with eight key informants, including structural officials, operational employees, and external stakeholders. Data were analyzed thematically using the Miles and Huberman (2020) model through reduction, presentation, and conclusion drawing. The findings reveal that strategic leadership in the Samarinda Immigration Office emphasizes service vision, employee empowerment, digital innovation, and integrity reinforcement. Effective management practices include strengthening internal communication, implementing measurable performance indicators, and enhancing cross-departmental collaboration. These strategies have improved public satisfaction, reduced service time, and strengthened an adaptive work culture. The study contributes theoretically to the development of strategic leadership models in the public sector and provides practical implications for human resource optimization in government institutions
creator: Danny Indra Martohap Manullang
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Financial Performance Analysis Based on Profitability Rasio (Study At Pt Midi Utama Indonesia Tbk Period 2020-2024)
type: item
description: PT Midi Utama Indonesia Tbk, a large retail company in Indonesia that manages Alfamidi minimarkets, faces challenges from competition and changing economic dynamics during the 2020–2024 period, particularly as a result of the COVID-19 pandemic and economic recovery after the pandemic. In this study, profitability is key to evaluating how effective and stable a company's financial management is. Profitability analysis shows how well a company generates profits and how management utilizes assets and equity. Therefore, it is crucial to conduct research on profitability and its relationship with the financial performance of PT Midi Utama Indonesia Tbk during this period. The objective of this study is to evaluate how the financial performance of PT Midi Utama Indonesia Tbk is influenced by profitability ratios such as return on assets (ROA), return on equity (ROE), and net profit margin (NPM), as well as how gross profit margin (GPM) contributes to the financial performance of PT Midi Utama Indonesia Tbk during the years 2020–2024. This study uses a quantitative approach with a literature review research method. It utilizes secondary data obtained from the annual financial reports of PT Midi Utama Indonesia Tbk for the years 2020–2024. The analysis results indicate that the profitability of PT Midi Utama Indonesia Tbk fluctuated during the period 2020– 2024. At the onset of the pandemic, there was a decline in ROA and ROE due to reduced sales and increased operational costs. However, starting in 2022, the company showed recovery with improved net profit margins and cost efficiency, which positively impacted profitability and overall financial performance. Profitability has proven to be a significant indicator in reflecting the financial performance of PT Midi Utama Indonesia Tbk. Despite being impacted by the pandemic, the company was able to restore profitability through efficiency strategies and market adaptation.
creator: Faradilla Indah Nugraha
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Factors Affecting Company Value In Food And Beverage Manufacturing Companies Listed On The Indonesian Stock Exchange From 2020 To 2022
type: item
description: ABSTRACT This study aims to analyze the influence of Firm Size, Return on Assets (ROA), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), and Net Profit Margin (NPM) on Firm Value as proxied by Price to Book Value (PBV). The research employs secondary data obtained from annual financial reports of companies listed on the Indonesia Stock Exchange (IDX), with a total of 36 observations. The analytical method used is multiple linear regression, along with classical assumption tests and hypothesis testing through t-test, F-test, and the coefficient of determination (R²). The results indicate that Firm Size, ROA, and DER have a significant positive effect on Firm Value. Meanwhile, DAR and NPM show no significant effect on PBV. Simultaneously, the five independent variables significantly influence Firm Value with a significance level below 0.05. These findings support agency theory, which posits that effective management by agents can enhance Firm Value and reduce conflicts of interest with principals.
creator: Collin Monica Yarden
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Analysis of Human Resource Management in Enhancing Public Service Productivity at the Immigration Office Class I TPI Samarinda
type: item
description: This study aims to analyze the Human Resource Management (HRM) strategies in enhancing public service productivity at the Class I Immigration Office TPI Samarinda. The research employs a descriptive qualitative approach utilizing secondary data sources. The analysis focuses on six main dimensions of HRM: employee training and development, discipline and attendance, employee performance, service productivity, community satisfaction, and HR innovation with the implementation of a reward system. Data were collected from official institutional reports such as Performance Reports, community satisfaction survey results, employee training recapitulations, and innovation reports for 2024–2025. The results indicate a consistent increase in the number of passport applications, and a significant improvement in the quality of service and employee professionalism. This is demonstrated by a decrease in the level of errors during the service process, ensuring services are completed within the stipulated time, and an increase in the consistently "Very Good" category Index of Community Satisfaction and anti-corruption perception scores. The implementation of routine internal briefings, digital-based innovations such such as M-Paspor, GO-BAP, and PORSIDA, and the implementation of an exemplary employee reward system every quarter, have further strengthened employee motivation, accountability, and sense of responsibility. Theoretically, this study refers to Human Capital Theory (Becker, 1993) , Performance-Based Management (Armstrong, 2020) , and Public Service Motivation (Perry & Wise, 1990) , which emphasize that training, motivation, and reward systems are key to improving public organization performance. The findings conclude that effective human resource management, supported by digital innovation and a disciplined work culture, plays a crucial role in maintaining the quality of public service and increasing public trust in the immigration institution.
creator: Andina Alisya Amanda
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

ANALYSIS OF NILE TILAPIA CAGE FISH FARMING BUSINESS INCOME OWNED BY MR. MOEHAJI
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in promoting economic growth, including in the aquaculture sector. This study aims to analyze income, Break Even Point (BEP), and Return on Investment (ROI) of the Nile tilapia cage fish farming business owned by Mr. Moehaji, located in the Mahakam River, Tenggarong. A descriptive quantitative approach was used, with both primary and secondary data collected from production and financial records spanning from 2013 to 2025.The results indicate that the cage farming business consistently generated significant profits in each harvest period, with a positive trend in both revenue and profit as the number of cages and production volume increased. The BEP was exceeded in all periods, demonstrating that the business operated under profitable conditions. Furthermore, the ROI showed high investment efficiency, with a steady increase each year, reflecting the feasibility and promising prospects of the business. The study also found that the traditional financial management approach posed challenges in monitoring cash flow and planning. Therefore, improvements in financial management systems and business training are necessary to enhance the sustainability and professionalism of the Nile tilapia cage farming operation
creator: Raffles Juni Aswin H
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

The Impact Analysis of Inflation and Consumer Behavior Shifts on the Financial Reporting and Risk Profile of Retail Firms
type: item
description: The retail industry, a vital sector directly reflecting consumer purchasing power and behavior, continuously adapts to changes. This analysis examines the impact of inflation and consumption shifts on the financial statements and risk profile of a retail company. Employing a descriptive quantitative approach, this study focuses on the case of PT Ace Hardware Indonesia Tbk (ACES). Financial statement data from 2019–2023 were analyzed using horizontal, vertical, and financial ratio methods, complemented by comparative analysis and qualitative discussion. The findings indicate that significant inflation pressures ACES's profitability through increased Cost of Goods Sold (COGS) and operational expenses, thus eroding profit margins. Although nominal revenue increased, the real volume of sales may not be commensurate. Inflation also contributed to higher inventory values and working capital debt. Conversely, the shift in consumption towards digital spending and home living products spurred ACES's strategic adaptation. The company responded by optimizing product composition and investing in digital channels, reflected by the growth in online sales and a shift in marketing cost allocation. ACES's risk profile shows an increase in profitability risk due to margin pressure. Liquidity risk remains manageable, yet a slowdown in inventory turnover requires attention. Operational risk also rose due to supply chain disruptions. However, ACES demonstrates strategic resilience through adaptation to consumer preferences and omnichannel investment. This understanding is crucial for management, investors, and analysts in formulating strategies and projections.
creator: Fariz Arie Surahman
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Accessibility of the Recruitment and Labor Distribution Process by PT Disabilitas Kerja Indonesia towards Increasing Employment Opportunities for People with Disabilities
type: item
description: This study aims to analyze the effect of recruitment process accessibility and workforce distribution on increasing employment opportunities for persons with disabilities through a study at PT Disabilitas Kerja Indonesia (DKI). The background of this study is based on the low participation of people with disabilities in the workforce due to structural barriers, limited facilities, and the lack of implementation of inclusive employment policies. Theoretically, this study refers to the concept of inclusive human resource management, which emphasizes the importance of a fair, equitable, and diversity- oriented recruitment system. This study uses a quantitative approach with a descriptive-verificative method. A sample of 136 respondents was obtained through purposive sampling, and the data was analyzed using simple linear regression. The results show that recruitment accessibility and labor placement have a positive and significant effect on increasing employment opportunities for persons with disabilities, with a coefficient of determination (R²) of 46.8%. This finding reinforces the strategic role of PT DKI as a liaison between people with disabilities and the industrial world through training, job placement, and ongoing assistance. Practically, these research results support the implementation of Law Number 8 of 2016 concerning Persons with Disabilities and the principle of decent work for all in SDG 8, as well as contributing to the development of inclusive, fair, and sustainable employment policies in Indonesia
creator: abdul majid
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Financial Feasibility and Strategic Development of Creative MSME in Samarinda’s Graduation Bouquet Industry
type: item
description: This study aims to analyze the feasibility of the @Kado_unik SME business in Samarinda from marketing and financial aspects. This business operates in the field of creative products in the form of bouquets made of artificial materials, money, and dolls intended as graduation gifts and for other special occasions. This research used a qualitative and quantitative case study approach with direct interviews, observation, and documentation as data collection technique. The results of this study indicate that from a marketing perspective, @Kado_unik has been able to build its brand through social media, product personalization, and customer engagement. From a financial perspective, the business has recouped its initial capital and generated stable profits. Therefore, overall, this business is feasible for further development.
creator: Aliyah Aghitsni Aghitsni
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

THE EFFECT OF LIQUIDITY AND PROFITABILITY RATIO ON ENERGY SUB-SECTOR STOCK PRICES ON THE INDONESIAN STOCK EXCHANGE
type: item
description: This study examines the effect of liquidity ratios and profitability ratios on stock prices in the energy sub-sector listed on the Indonesia Stock Exchange during the period 2023–2024. Using a quantitative and causal-associative approach, this study analyzes the influence of the Current Ratio (CR) as a measure of liquidity and Return on Equity (ROE) as an indicator of profitability on the average annual stock price. The sample consists of companies in the energy sub-sector selected through purposive sampling, with data collected from annual financial reports and official stock price records. Data analysis was conducted using WarpPLS 7.0, including descriptive statistics, construct validity and reliability tests, multicollinearity checks, and structural model evaluation. The results indicate that the Current Ratio does not have a significant impact on stock prices, suggesting that liquidity is not a primary consideration for investors in this sector. Conversely, Return on Equity exhibits a significant positive effect on stock prices, highlighting profitability as the primary driver of investor interest and stock price appreciation in the energy subsector. This model explains approximately 59.5% of stock price variation, confirming the substantial explanatory power of the selected financial ratios. These findings provide valuable insights for investors and corporate management in formulating investment strategies and financial policies to enhance corporate value.
creator: Anson Genesius Aruan
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

The Role of Websites in Transparency of Good Governance of Regional Financial Performance: Qualitative Study of East Kutai Regency
type: item
description: The Role of Websites in Good Governance Transparency of Regional Financial Performance: A Qualitative Study of East Kutai Regency. Objective: This analytical descriptive qualitative research aims to analyze the strategic role of the official website of the local government in realizing transparency of regional financial performance and identifying obstacles in budget management in East Kutai Regency (Kutim). Transparency is the main pillar in the principles of Good Governance and the mandate of various regulations such as Law No. 23 of 2014 and Government Regulation No. 12 of 2019. Methods: This study used an empirical normative approach, which combines the analysis of normative provisions with empirical findings in the field. Data was collected through document reviews, literature studies, and observations in East Kutai Regency. Data analysis was conducted inducively to find relevant patterns and themes related to transparency practices. Findings: The results of the study show that the level of transparency of financial management in East Kutai Regency still varies significantly. Although websites have a very important and strategic role as an Internet Financial Reporting (IFR) tool for the publication of mandatory documents (such as the APBD and LKPD), its use is not optimal. The main obstacles found are the limited capacity of Human Resources (HR), lack of adequate Information Technology (IT) infrastructure, and lack of public education in accessing and understanding financial information. This variation in transparency has an impact on the low level of public trust in local governments. Implications: To increase accountability and build public trust, the East Kutai Regency Government needs to take concrete steps, namely increasing the capacity of human resources through training focused on transparency, the development of IT infrastructure, and the implementation of a more firm and comprehensive transparency policy. Optimizing website functions is absolutely nec…
creator: RATNA DEWI YANTI
creator: Titin Ruliana
creator: Imam Nazarudin Latif
creator: Eddy Soegiarto K
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

The Effect Of Floor Display And Buy One Get One Promotion On Customer Satisfaction With Jnc Cookies Products In Samarinda
type: item
description: This study investigates the direct influence of Floor Display and Buy One Get One (BOGO) Promotion on Customer Satisfaction for JNC Cookies products in Samarinda. In the competitive retail environment, companies must continuously innovate marketing strategies to capture attention and boost sales. The strategic placement of products via Floor Display is proven to increase consumer attention and encourage spontaneous purchasing , while the BOGO promotion creates urgency and a perception of greater value. The research employs a quantitative approach with a causal descriptive design , utilizing Purposive Sampling to survey consumers at Planet Swalayan Samarinda. Data analysis was conducted using the Multiple Linear Regression technique. The analysis confirmed that the measurement model is reliable and valid, with all indicators meeting the thresholds for Convergent Validity(AVE $ > 0.729$) and Discriminant Validity (Fornell-Larcker Criterion met). The findings confirm that both marketing strategies significantly increase customer happiness: Floor Display has a significant and positive influence on Customer Satisfaction (Path Coefficient: 0.325, p=0.000) , and BOGO Promotion also shows a significant and positive influence (Path Coefficient: 0.356, p=0.000). These results, which have a moderate effect size (f2 of 0.210 and 0.250, respectively) , provide empirical evidence that strategic display and value-driven promotions directly enhance the shopping experience, thereby building sustainable customer satisfaction
creator: Imas Juliah
creator: Marjoni Rachman
creator: Imam Nazarudin Latif
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Visionary Leadership: The Key to the Success of Management Strategies in the Era of Disruption
type: item
description: The rapid development of technology and the dynamic changes in the marketplace have presented significant challenges for organizations in maintaining relevance and competitiveness. In the era of disruption, traditional management strategies, which often rely on long-term planning and structured processes, are no longer sufficient. Therefore, organizations need adaptive and visionary leadership to navigate market changes swiftly. This study explores the role of visionary leadership in formulating management strategies in the face of disruption, drawing on recent theories that emphasize the need for leaders to use emerging trends and technologies to drive transformation. Through a qualitative approach, involving interviews with leaders at PT. Mahakam Lembu Mulawarman, a construction company, this study examines how visionary leadership contributes to strategic success in an environment marked by uncertainty and rapid change. The results highlight the importance of a long-term vision, continuous innovation, and strategic partnerships in sustaining competitive advantage. The study also identifies the role of internal collaboration and employee development as essential components in adapting to disruptive forces. The findings suggest that visionary leadership not only guides organizations through uncertainty but also fosters an environment that encourages innovation, enabling long-term success in the face of disruption. This research provides valuable insights into how visionary leadership can be leveraged to craft resilient, adaptive, and sustainable management strategies in times of disruption.
creator: Alsya Rifansyah
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Development Strategy of Local Culinary MSMEs @pisangpunbu: Enhancing Competitiveness Through Sesame Fried Banana Innovation in Makassar
type: item
description: Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran krusial dalam pembangunan ekonomi masyarakat lokal. Namun, mereka seringkali menghadapi tantangan terkait pembiayaan, legalitas, manajemen, dan inovasi. Studi ini mengkaji strategi pengembangan usaha kuliner lokal melalui studi kasus @pisangpunbu di Makassar, yang mempromosikan inovasi pisang goreng wijen. Usaha ini berawal dari usaha rumahan skala kecil dengan modal terbatas, tetapi berhasil bertahan dan berkembang melalui inovasi produk, pengemasan, dan strategi pemasaran digital, khususnya di TikTok. Meskipun produksi masih manual, kualitas produk dan konsistensi rasa tetap menjadi prioritas utama. Dukungan keluarga dan semangat kewirausahaan menjadi fondasi bagi keberlangsungan usaha. Tantangan utama meliputi fluktuasi harga bahan baku dan keterbatasan alat produksi, yang diatasi melalui adaptasi dan pembelajaran mandiri. Studi ini menunjukkan bahwa inovasi sederhana, branding yang kuat, dan keterlibatan digital dapat menjadi faktor kunci keberhasilan bagi UMKM kuliner lokal dalam meningkatkan daya saing pasar. Dukungan dari program dan fasilitas pelatihan pemerintah di masa mendatang sangat penting bagi pengembangan usaha yang berkelanjutan.
creator: Yeni Tanti Pratiwi Juniarti
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Building Social License through CSR: An Analysis of Brand Image Architecture in the Mining Sector
type: item
description: Obtaining a Social License to Operate is a crucial challenge for the sustainability of mining companies, where a positive corporate brand image serves as its foundation. This study aims to analyze the architecture of brand image by examining the strategic roles of Corporate Social Responsibility (CSR) Intensity and Perceptions of Environmental Practices. Using a quantitative approach, survey data were collected from 225 community members around the operational area and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results show that CSR Intensity partially has a positive and significant effect on Corporate Brand Image (β = 0.506; p < 0.001). However, when analyzed simultaneously, the influence of CSR becomes insignificant, while Perceptions of Environmental Practices demonstrate a dominant and highly significant positive effect (β = 0.958; p < 0.001). This combined structural model explains 90% of the variance in Corporate Brand Image (Adjusted R² = 0.900). These findings indicate that while CSR initiatives are valued, perceptions of environmental performance are a far more fundamental and powerful predictor in shaping brand image. The strategic implication is that mining companies must prioritize superior environmental practices as the main pillar of their reputation strategy.
creator: Bainuri Bainuri
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

Productivity Optimization: Analysis of the Impact of Technology Adoption and Employee Training
type: item
description: An analysis of the effects of technology adoption and employee training on organisational productivity is presented in this article. In the digital age and the Industrial Revolution 4.0, these two factors are the most important factors in increasing operational efficiency and effectiveness. While technological adoption promotes automation, data-driven decision-making, and human understanding, employee training increases SDM competency and adaptability to technological changes. Literature review highlights various empirical studies in the industrial and UMKM sectors that demonstrate a strong connection between technological advancements and SDM capabilities. Additionally, this article identifies implementation challenges such as resistance to change and anggaran keterbatasan, as well as opportunities such as improvement and innovation. Strategic recommendations include developing an adaptable learning model, developing a technology adoption strategy, and developing organisational practices that support learning in a variety of contexts. According to this study, the success of organisations in the digital age is largely due to the close cooperation between technology and SDM development.
creator: RAB RABUL AKHDAR
creator: Ardhi Agviedjoemidhal
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-23
publication date: 2026-04-23
volume: 1
number: 1

The Effect of Service Facilities and Digital Service Availability and Professionalism on Employee Performance with Job Satisfaction as an Intervening Variable at Muara Wahau District Office
type: item
description: Employee performance is the ability of employees to do a certain skill. High performance is a reflection of the achievement of organizational goals effectively and efficiently. To optimize performance, Job Satisfaction (Z) is needed. This study aims to empirically analyze how Service Facilities (X1), Digital Service Availability (X2), and Professionalism (X3) affect Employee Performance (Y), both directly and indirectly through Job Satisfaction (Z). The method used is quantitative research with a causal approach, using a population of 27 employees at the Muara Wahau District Office. Data analysis uses Path Analysis with the Sobel Test for mediation. The research results indicate that: Service Facilities have no significant effect on Job Satisfaction (Z) and Employee Performance (Y) directly. Digital Service Availability and Professionalism have a significant effect on Job Satisfaction (Z). Job Satisfaction (Z), Digital Service Availability (X2), and Professionalism (X3) have a significant effect on Employee Performance (Y) directly.Job Satisfaction (Z) is proven not to mediate the effect of Service Facilities (X1) on Employee Performance (Y). Job Satisfaction (Z) is proven to significantly mediate the effect of Digital Service Availability (X2) and Professionalism (X3) on Employee Performance (Y)
creator: Emilia Susanti
creator: Rusdiah Iskandar
creator: Eka Yudhyani
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

The Effect of Service Facilities and Digital Service Availability and Professionalism on Employee Performance with Job Satisfaction as an Intervening Variable at Muara Wahau District Office
type: item
description: Employee performance is the ability of employees to do a certain skill. High performance is a reflection of the achievement of organizational goals effectively and efficiently. To optimize performance, Job Satisfaction (Z) is needed. This study aims to empirically analyze how Service Facilities (X1), Digital Service Availability (X2), and Professionalism (X3) affect Employee Performance (Y), both directly and indirectly through Job Satisfaction (Z). The method used is quantitative research with a causal approach, using a population of 27 employees at the Muara Wahau District Office. Data analysis uses Path Analysis with the Sobel Test for mediation. The research results indicate that: Service Facilities have no significant effect on Job Satisfaction (Z) and Employee Performance (Y) directly. Digital Service Availability and Professionalism have a significant effect on Job Satisfaction (Z). Job Satisfaction (Z), Digital Service Availability (X2), and Professionalism (X3) have a significant effect on Employee Performance (Y) directly.Job Satisfaction (Z) is proven not to mediate the effect of Service Facilities (X1) on Employee Performance (Y). Job Satisfaction (Z) is proven to significantly mediate the effect of Digital Service Availability (X2) and Professionalism (X3) on Employee Performance (Y).
creator: Emilia Susanti
creator: Rusdiah Iskandar
creator: Eka Yudhyani
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-05-04
publication date: 2026-05-04
volume: 1
number: 1

Digital Human Resource Management in Tourism SMEs: A Systematic Review and Contextual Insights from Samarinda, Indonesia
type: item
description: Objective: Digital transformation has changed the way organizations manage human resources, including in small and medium-scale tourism businesses. Digital Human Resource Management (DHRM) enables the automation of recruitment, training, job scheduling, and performance appraisal processes, while generating data that can be analyzed for strategic decision-making. However, the implementation of DHRM in small- and medium-scale tourism businesses faces limitations in technology capacity, digital literacy, and financial resources. Methods: This article presents an integrative literature review of empirical and conceptual research related to DHRM, e-HRM, and digital transformation of human resources in small and medium enterprises in the tourism and service sectors. Findings: Findings show that the adoption of human resource information systems and DHRM practices is able to improve employee productivity, operational efficiency, and service quality. On the other hand, the main barriers include the cost of initial investment, employee resistance, limited infrastructure, and weak policy support. This article then discusses the implications of these findings for the development of small and medium-scale tourism businesses in Samarinda City which is being positioned as a support for the regional economy and a buffer for the new national capital through river tourism, tourist villages, as well as micro, small and medium enterprises in culinary and creative economy. Implications: This study recommends a phased strategy for the implementation of DHRM that is tailored to the local context, including the collaboration of local governments, educational institutions, and business actors, to strengthen the tourism competitiveness of Samarinda City in a sustainable manner.
creator: Majuliyati Majuliyati
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

THE EFFECT OF OPERATIONAL INEFFICIENCY ON ASSET PERFORMANCE IN RURAL BANKING
type: item
description: ABSTRACT Purpose: This study challenges the dominant 'economies of scale' paradigm, a theory suggesting that larger firm assets should lead to greater financial performance. Within the rural banking sector, this assumption often drives high-risk strategies focused on asset growth, leading to a "bigger is better" fallacy. We aim to (1) empirically test this direct asset-performance link and (2) investigate the critical moderating role of operational inefficiency in determining whether assets function as a resource or a burden. Methodology: Using panel data from Indonesian rural banks (BPR) from 2023-2024, this study employs Moderated Regression Analysis (MRA). Financial Performance is measured by Return on Assets (ROA), firm size by the Natural Logarithm of Total Assets (LNASS), and operational inefficiency by the Operating Expense to Operating Income Ratio (BOPO). Findings: The findings reveal a fundamental flaw in the 'scale' theory. First, the direct effect of Assets on ROA was found to be statistically non-significant ($p=0.07$) refuting the 'bigger is better' hypothesis. Second, and most critically, the results show a strong and significant 'pure moderation' effect ($p=0.001$). Operational inefficiency (BOPO) acts as the decisive contingency factor. The analysis reveals that assets only become a significant burden (negatively impacting ROA) when a bank is already efficient (low BOPO). Conversely, for highly inefficient banks (high BOPO), asset size becomes irrelevant as performance is already compromised by mismanagement. Originality/Value: This research provides a crucial Early Warning System (EWS) for bank management and regulators. It demonstrates that asset size is a poor, and often misleading, indicator of bank health. The study shifts the academic focus from 'growth' to 'management,' proving that operational inefficiency is the non-negotiable factor that dictates the value and risk of asset accumulation, ultimately separating profitable banks from those on…
creator: Jihan Irana Dewi
creator: Imam Nazarudin Latif
creator: Titin Ruliana
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

The Effect of Green Accounting and Environmental Performance on Company Value with Profitability as a Moderating Variable
type: item
description: This study aims to determine and analyze the effect of green accounting environmental performance on company value with profitability as a moderating variable in a case study of mining companies for the period 2020-2023. This study is quantitative, the population in this study is mining sector companies listed on the IDX with a purposive sampling technique. The sample used was 10 companies. The data analysis technique used was moderated regression analysis. The results of the study can be concluded that green accounting has an effect on company value while environmental performance does not affect company value and profitability does not affect company value. Simultaneously, green accounting, environmental performance and profitability have a significant effect on company value. Moderation analysis of the profitability variable is unable to moderate the relationship between green accounting and company value and the profitability variable is unable to moderate the relationship between environmental performance and company value
creator: Agus Riyanto
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

Marketing Management in the Digital Age: Strategies, Challenges, and Opportunities
type: item
description: Digital transformation has significantly changed the business landscape, especially in the field of marketing. Marketing management in the digital age demands a more dynamic, scalable, and data-driven approach. This research aims to explore digital marketing management strategies, challenges faced by business people, and opportunities that can be leveraged to improve marketing performance. Through literature studies and analysis of the latest digital marketing trends, it was found that the use of social media, content-based marketing, and the use of analytical data are key factors in the success of digital marketing. This research provides implications for companies in adapting marketing models that are relevant to technological developments and digital consumer behavior.
creator: Syamsul Theo Arif
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

http://ejurnal.untag-smd.ac.id/index.php/amico/article/view/9131
type: item
title: The Effect of Service Quality and Trust on Consumer Customer Retention Through Customer Commitment as an Intervening Variable in Container Loading and Unloading Services at PT Kaltim Kariangau Terminal
description: Study This aim For test and analyze role Commitment Customer as variables mediation in influence connection between Quality Service and Trust Consumer to Retention Customers at the company service demolish fit container, study case at PT Kaltim Kariangau Terminal (KKT). Research model This based on the principles of Relationship Marketing, where retention term long achieved through bond strong commitment Research methods used is quantitative with Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS). Data were collected through questionnaire from [ Number of Samples] respondents who are management / representatives company users service demolish fit containers in KKT. Research result show that Commitment Customer proven own influence positive and significant to Retention Customers (H3 accepted). More further testing mediation prove that Commitment Customer play a role as Mediation Full Mediation on the track Quality Service and Trust Consumer to Retention Customers (H6 and H7 accepted). This is supported by findings that influence direct Quality Service and Trust Consumer to Retention Customer is No significant.
creator: Bogie Bramanto
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1

The Effect of Cognitive Bias on Investment Decision Making by Individual Investors: Behavioral and Financial Accounting Approaches
type: item
description: This study aims to analyze the influence of cognitive bias on investment decision-making by individual investors in the Indonesian capital market. In the framework of behavioral and financial accounting, biases such as overconfidence, anchoring, and herding behavior often affect investor rationality. This study used a quantitative approach by distributing a questionnaire to 150 active individual investors. The results of the regression analysis showed that overconfidence and herding bias had a significant influence on investment decision-making, while anchoring had no significant effect. These findings show the importance of financial education and psychological awareness in improving the quality of investment decisions.
creator: Andrye Theo Prathama
rights: Copyright (c) 2026 AMICO (Accounting and Management International Conference )
date: 2026-04-16
publication date: 2026-04-16
volume: 1
number: 1