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Nurkhalik Wahdanial Asbara
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INDONESIA
AkMen JURNAL ILMIAH
Published by institute teknologi dan bisnis nobel indonesia
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan Manajemen (yang meliputi Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran dan Manajemen Strategi). Artikel yang diterbitkan dalam jurnal AkMen merupakan artikel yang belum pernah diterbitkan maupun dalam proses penerbitan oleh penerbit lain. Artikel-artikel yag diterbitkan oleh Jurnal AkMen telah melalui penelaahan oleh Mitra bestari (Peer reviewers)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 716 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENERIMAAN AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed (1) to determine if the first impression (the effect of appearance) positive influence on admissions decisions auditor in public accounting firm in Makassar. (2) To determine whether the positive effect on the physical attraction admissions decisions auditor in public accounting firm in Makassar. (3) To determine whether the inter-personal interests positive influence on admissions decisions auditor in public accounting firm in Makassar. (4) To determine whether a common perception of positive influence on admissions decisions padaKantor auditor Public Accountants in Makassar. (5) Untukmengetahui whethersubjective qualification positive influence on admissions decisions auditor in public accounting firm in Makassar. (6) To determine whether an objective qualification positive influence on admissions decisions auditor in public accounting firm in Makassar. (7) To determine whether gender positive influence on admissions decisions auditor in public accounting firm in Makassar. (8) To determine whether the positive effect on the competence of the auditor'sdecision on acceptance of public accounting firm in Makassar. whereas the method of analysis used in this study is menggunakanmetode analisislogistic regression (logistic regression). Logistic regression does not require normality test, heteroskedasitas, and classical assumption on the dependent variable. The results of this study are the independent variables There are 4 positive influence on admissions decisions is a common perception and objective qualifications, gender, and kompetensi.Ada 4 independent variable that is not a positive influence on admissions decisions auditor that is the first impression, physical attraction, interest among private and subjective qualifications.
EFEKTIFITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) DENGAN PENDEKATAN STRATEGY SWOT ANALYSIS DI KABUPATEN ENREKANG Mustafa Hasbar; Agung Wijaya
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to analyze the effectiveness of the implementation of land and building tax collection Rural Urban (PBB-P2) and to determine the effectiveness of the strategy of land and building tax collection Rural Urban (UN-PD) in Enrekang. The population sample as many as 663 people and 86 people. Data collection techniques are interviews, questionnaires and studies commentary. Data analysis techniques using descriptive and SWOT analysis. The results showed that the effectiveness appraisal recapitulation collection and Building Tax (PBB-P2) in Enrekang show category ineffective with spots weighting of 1560. The identification of internal factors that force (strenght) obtained a value of 2.5 and weakness (weakness) value 3.0. While external factors to keategori chance (opportunity) obtained grades 3.3 and threat categories (threath) with a value of 3.0. If seen from the results of the identification of internal factors and eksternsl the positions collection strategy effectiveness and Building Tax Rural and Urban Areas (PBBP2) in Enrekang shows that for the time being the most appropriate strategy is to do with Aggressive Strategy.
ANALISIS PENGENDALIAN INTERN ATAS SISTEM PENGGAJIAN DAN PENGUPAHAN PADA CV. CITRA SARI MAKASSAR Silvister Saman
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the elements of internal control in the payroll system and the company CV.Citra pengupahaan Sari Makassar. While the methods of analysis used is descriptive method of research trying to describe or illustrate a phenomenon, an event occurrence that occurred in the present and focused on solving the problems as they are at the time of research conducted. The results of this study is the organizational structure CV. Citra Sari Makassar illustrates a clear separation of functions between superiors and subordinates as well as the duties and responsibilities pemabagian good to each employee,but there are still kerangkapan duty on the part of the administrative staff do not meet the standards of the elements of internal control sufficient memadai. Fungsi- related functions in the payroll system and employee pengupahaan CV. Citra Sari Makassar had been carrying out their responsibilities well but theadministration still serves as timekeeper present, maker of payroll and also carry out the payment of wages karyawan.Praktik healthy at CV. Citra Sari Makassar can be good, but there is a shortage at the time of recording the time that the employee confirm their attendance, there is no special section that oversees theprocess of recording time.
FAKTOR -FAKTOR PENGHAMBAT PENGELOLAAN ANGGARAN BELANJA MODAL PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA MAKASSAR II Nashriah Akil
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Objective to determine the factors - factors inhibiting the budget management at the State Treasury Office Makassar II, Peneliitan is implemented in the city of Makassar. Methods Data used in this research is secondary data, ie data on the Central Government Financial Statements (LKPP), Government Financial Statements in Makassar State Treasury Office II.Teknik data collection in this study is documentation, which collects data based on documents - documents and reports tertulis..Metode data analysis is descriptive quantitative measurement of effectiveness. Results showed capex by the scope of the work unit Makassar II daritahun KPPN payments from 2013 to 2015 can be said to be very effective and the only factor that inhibits the administrative budget management
URGENSI PENGELOLAAN KELAS DALAM MENINGKATKAN MOTIVASI BELAJAR SISWA DI SMA NEGERI 15 BULUKUMBA Suardi M Suardi M
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how and what is the urgency class management class management in improving students' motivation in SMAN 15 Bulukumba. The approach taken in this study is a qualitative study using the method of collecting data through field research by observation and interviews. The data obtained were processed and analyzed through three grooves, namely data reduction, data display (presentation) and verification of data. The research found that the management class at SMAN 15 Bulukumba refer to the components of classroom management skills ie skills related to the creation and maintenance of optimal learning conditions and Skills attention is by way of visual and verbal. Motivation for students at SMAN 15 Bulukumba influenced by factors intrinsic, motivation arises naturally from within the residual and extrinsic motivation that arise because of the effect the ability of teachers to manage the classroom. Urgency classroom management in improving students' motivation in SMAN 15 Bulukumba to see some of the constraints faced by the lack of school facilities that support the learning process such as the media images and other displays. In addition, some teachers lack skills in managing the classroom so that the classroom atmosphere becomes monotonous.
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARTD (IFRS) TERHADAP PERGESERAN PRINSIP SYARIAH (Studi Kasus : PT Bank Muamalat Indonesia Tbk) Indrawan Azis; Febrina Nur Ramadhani
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study entitled Impact of Convergence to International Financial Reporting Standard (IFRS) Shifting Against Sharia, with the purpose of research; (1) the consequences of substance over form to shifts Islamic principles in PT Bank Muamalat Indonesia Tbk., (2) the consequences of the size of the probability of the shift of Islamic principles in PT Bank Muamalat Indonesia Tbk., (3) consequences of the time value of money to the shifting Islamic principles on PT Bank Muamalat Indonesia Tbk. The method used the analysis of rational criticism. The results showed Bank Muamalat Annual Report for 2012 has applied PSAK based IFRS. However, the consequences of convergence is causing a shift in the principles of sharia is a cornerstone in the company's operating system.
ANALISIS PRILAKU AKUNTANSI ATAS AKUISISI INTERNAL TERHADAP KINERJA KEUANGAN PADA PT.CIPTA NIAGA SEMESTA H. Andi Rustam
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to analyze the behavior of the accounting for the acquisition of internal Against financial performance at PT. Cipta Niaga Universe In this method the author uses descriptive method This method is done to obtain information about the current state and see the fit between the financial statements to analyze and forth type of data used is the type primary and secondary data as well as using quantitative and qualitative data. In measuring the performance of companies in the financial statements using a number of methods which is a tool to compare one thing with another thing The method used is the ratio likuiliditas , ratio leverage ratio activity ratio profitability ratios and the ratio of the market with the ratio we can see a comparison of annual financial statements. Acquisitions had a positive impact on the company performance at PT . Cipta Niaga Universe competition turnover outside influence the performance of the company if the goods under go acquisition the old stuff still on sale until stock runs out and the substitute goods sold with FIFO and accountability of the answer in the form of sales reports per items.
FAKTOR-FAKTOR PENYEBAB KETIMPANGAN PENDAPATAN DI KABUPATEN WAJO Misbahuddin Misbahuddin
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study to determine the factors - factors that cause inequality in the district Wajo South Sulawesi province, which so far has always been a measure of success of economic development measured by the rate of economic growth of a region. Methods using survey method with a sample size of 300 people by the criteria of the lowlands, coastal sea. Coastal lakes and urban areas. The analytical method used is the Gini index ratio with the standard of the World bank by category according to criteria Gini ratio imbalance. Data collection method used is survey conducted on four groups of regions (City, Plains / Peranian, Coastal and Coastal lake) by using the technique of cluster sampling and then split three income brackets (Poor, Medium, Dan Rich), with the technique proportionate stratified random sampling. Results research the Gini index calculation sub-districts in urban areas Tempe shows inequality value of 0.67, or it can be said that there is high inequality (G1> 0.5) The calculations show that the sub-district agricultural area Maniangpajo, with income from rice farming to the level high inequality but still below inequality in urban areas, it is visible from a Gini index of 0,61.Indeks gini coastal area lakes Tanasitolo subdistrict of 0.67 indicates that this wiliyah have a society with high income inequality, while coastal areas are represented by the District have the ball gini index of 0.61 which indicates that this wlayah have income groups with high inequality.
PENGARUH MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA APARATUR SIPIL NEGARA DI KANTOR KELURAHAN MANISA KECAMATAN BARANTI KABUPATEN SIDENRENG RAPPANG PROVINSI SULAWESI SELATAN Kamaruddin Sellang; Muh Darman
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the influence of motivation to work toward improving the performance of civil state apparatus at the Village Office Manisa, District Baranti, Sidenreng Rappang and to determine the factors that affect the work motivation of civil state apparatus at the Village Office Manisa, District Baranti, Sidenreng Rappang. The design study is a quantitative approach. Research carried out for two months starting in June s.d August 2016. The population was taken from a board member of the Institute for Community and Environment in the Village Head of Manisa as many as 48 people. The samples using the total sample or samples saturated as many as 48 people. Data collection techniques used were observation, questionnaires, interviews, and literature. Data analysis technique used is quantitative descriptive Likert scale and assisted with SPSS. The results showed that motivation significantly influence the performance of the F-count value obtained at 23.269 with a probability level of sig. 0.000 (sig <0.05), which means that work motivation variable (X) has a significant influence on the performance (Y). Great influence on the performance of work motivation civilian state apparatus at the Village Office Manisa, District Baranti, Sidenreng Rappang 33.6% included in the criteria is not good. The factors that most affect the work motivation is the level of education that has contributed a percentage of 88.8% is included in the criteria very well, and for factors that have the lowest contribution that flexible regulation which only contributes a percentage of 53.6% is included in the criteria less well, so that the average percentage score of 71.6% included in bothcriteria.
SISTEM ADMINISTRASI PAJAK PENGHASILAN (PPH) PASAL 21 KARYAWAN PADA PT. PERKEBUNAN NUSANTARA XIV (Persero) PABRIK GULA TAKALAR Kamaruddin DP
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how the calculation, reporting and payment of Income Tax Article (VAT) 21 employees at PT. Plantation Nusaantara XIV (Persero) Sugar Factory Takalar.Untuk know the documents used in the system of administration of Income Tax (VAT) of article 21 on the PT. Perkebunan Nusantara XIV (Persero) Sugar Factory Takalar.Sedangkan analysis method used is descriptive method quantitative Check and examine the data collected to ascertain whether the data can be accounted for righteousness. Categorize the data adjusted to the new criteria and the things needed in a data collection. How to measure and calculate it using quantitative descriptive analysis. The results of this study adalahPada system administration Income tax (VAT) of Article 21 at PT. Perkebunan Nusantara XIV (Persero) Takalar sugar factory in accordance with the provisions set Pajak.Proses administration Directorate General of Income Tax (VAT) of Article 21 at PT. Perkebunan Nusantara XIV (Persero) Takalar Sugar Factory are as follows: Checking the supporting documents, Noting taxation, Making tax calculation, Make a list of evidence to withholding tax (VAT) of Article 21, Archiving evidence withholding tax (Income Tax) of Article 21. docu- documents used in the report and pay income tax (VAT) of Article 21 as follows: Notice Period (return period), the Annual Tax Return (SPT Annual), Tax Payment (SSP).

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