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Contact Name
Nurkhalik Wahdanial Asbara
Contact Email
khalikwahdanial@stienobel-indonesia.ac.id
Phone
+6285299972162
Journal Mail Official
akmen@nobel.ac.id
Editorial Address
Jl. Sultan Alauddin No.212, Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
AkMen JURNAL ILMIAH
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
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)
Articles 15 Documents
Search results for , issue "Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah" : 15 Documents clear
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTANPUBLIK MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aim to determine (1) the positive influence of independence on audit quality in the public accounting firm in Makassar, (2) Determine the influence of professionalism on audit quality in public accounting in Makassar and (3) Effect of independence and professionalism of the quality audit at accounting firm public in Makassar. The analytical method used mainly in this research is using test instruments that test the validity and reliability test, also using inferential analysis is the method of linear regression and classical assumption in the test questionnaire. The results of this study are (1) independent variables (X1), independence is not positive and significant impact on audit quality equal to (0.382) with a significant level (0.705). It means independence for auditors is very important to note although there was positive and significant effect on audit quality. (2) Variable Professionalism (X2), professionalism is not positive and significant impact on audit quality equal to (0.978) with a significant level (0.337). This means professionalism for auditors is very important to note although there was positive and significant impact on audit quality, and (3) Based on the test results F independence and professionalism significantly influence jointly on audit quality
ANALISIS PENGARUH SERVICE QUALITY DAN SACRIFICE DALAM MEMBENTUK PERCEIVED VALUE, CUSTOMER SATISFACTION TERHADAP PURCHASE INTENTION LAYANAN TELEKOMUNIKASI DAN INFORMASI PELANGGAN KORPORASI PT. TELKOM DI KAWASAN TIMUR INDONESIA Syaiful Syaiful
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of the research is to investigate the influence of service quality and sacrifice on customer perceived value and customer satisfaction on purchase intention either partially or simultaneously. The variables influencing purchase intention are service quality, sacrifice, customer perceived value, and customer satisfaction. The populations were Telkom corporate customers in the working area of Eastern part of Indonesia involving customers in the sub area of Makassar, Palu, Menado,Bali, and West East Nusatenggara, sub area of Papua and Maluku. The selection of simple used Yamane Osida Takesih with the error standard level of 5%, so the selected simple consisted of 302 respondents, Meanwhile, the model used in the research was structural equation modeling (SEM) to find out the cusal relationship among the affecting variables in that model. The results of the research reveal that service quality of Telkom service product base don the value given by the customers is good.Among all indication, ROPMIS forms service quality, image indicator of Telkom corporate has the best value, while the lowest value indicator, which has agood category, is management indicator. The result of the research related to the influence of inter-variable are : Service quality and sacrifice variable have a positive and significant influence on customer perceived value variable, Service quality, scarifice, and customer perceived value variable have a positive and significant influence on customer satisfaction variable, Customer perceived value, and customer satisfaction have a positif and significant influence on purchase intention variable, Service quality, sacrifice, customer perceived value and customer satisfaction have a positive and significant influence on purchase intention variable.
PENERAPAN ANGGARAN SEBAGAI ALAT BANTU MANAJEMEN PADA PT. POS INDONESIA KANTOR AREA X MAKASSAR Neng Indriyani
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this research study to determine whether the procedure of preparation of the Budget on PT. Pos Indonesia has. While the methods of analysis used in this research is the analysis of variance, which is to know the actual results with budgeted plan by comparing the revenue budgeted against actual income of the same. The results of this study were (1) the budget prepared by PT. Pos Indonesia (Persero) is expressed in monetary units Rupiah shaped both in terms of budget revenue. (2) The proposed budget is discussed and approved by the higher authorities in accordance with the company's organizational structure. (3) Revenues are recorded in the proper account time for their account numbering conducted by PT. Pos Indonesia (Persero) on each budget item facilitate the performance of employees so that it can be said sufficient.
PENGARUH STRES KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT. BOSOWA BERLIAN MOTOR CABANG MAKASSAR Andi Widiawati
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to identify and analyze the effects of job stress that consist of intrinsic factor in the work, the role of individuals in the organization, relationships within the work, demands from outside the organization / job on employee performance and to identify and analyze the work stress variables most influential on employee performance at PT. Bosowa Berlian Motor Branch Makassar. The method used in this research is quantitative method with multiple regression. The result of this research is which of the four independent variables that influence employee performance (Y) PT. Bosowa Berlian Motor Makassar branch, in the can that the most influential is the variable role of individuals in the organization (X2) based on the results of the t test variable role of individuals in the organization (X2) has tcount> ttabel most compared to other variables, with significant requirements. Thus, the second hypothesis which states alleged demands from outside the organization / job (X4) is the most dominant variable is not statistically proven
ANALISIS ARUS KAS DAN ANGGARAN KAS PADA PT. PLN (Persero) AREA MAKASSAR Silvister Saman
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out the difference between the cash budget with cash realization of the operation of the company's operations in each budget period. The method of analysis used in this research is the analysis of variance, ie comparing planned and actual cash from all the company's activities in the cash flow statement rupiah unit and percentage. While the results of the discussion of this study were (1) to three (3) years PT. PLN (Persero) Makassar Area still able to increase its main revenue sales revenue of electricity which each year is increasing, although not able to cover the operating expenses, due to lack of power users outside peak load so that the company still gets droping the operating costs of the central office. (2) Budget cash flow/cash flow contains estimates and projections of the future, and record cash flow/cash flow last year to provide information about management in the past. Projected cash flow (cash flow) is useful for estimating the timing and amount of new loans were required during the year and the time and the amount of loan repayment or plan.

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