cover
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 9 Documents
Search results for , issue "Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah" : 9 Documents clear
STOCK PERFORMANCE COMPARISON WITH EVA'S PARAMETER AND ACCOUNTING PROFIT CONCEPT A CASE STUDY ON PT. TELKOM INDONESIAN, Tbk IN INDONESIAN STOCK EXCHANGE Mashur Razak
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui bahwa apakah sama kinerja Saham dengan menggunakan Parameter Laba Akuntansi dan Economic Value Added (EVA) dalam bentuk Indeks Treynor dan Indeks Sharpe pada Saham PT.Telkom,Tbk .Dari analisis Economic Value Added menghasilkan nilai yang positif, ini menandakan bahwa tingkat pengembalian yang dihasilkan melebihi tingkat biaya modal atau tingkat pengembalian yang diminta oleh investor atas investasi yang dilakukannya, keadaan menunjukkan bahwa perusahaan berhasil menciptakan nilai bagi pemilik modal, konsisten dengan tujuan untuk memaksimunkan nilai perusahaan.Dari analisis beda kinerja dihasilkan bahwa terdapat perbedaan dalam mengukur kinerja saham antara parameter Laba EVA dengan Laba Akuntansi. Baik kinerja saham yang terukur dari risiko pasar maupun yang terukur dengan risiko individu saham yang ditandai dengan parameter indeks Sharpe, dan indeks Treynor tetap menunjukkan adanya perbedaan
ANALISIS KINERJA KEUANGAN KABUPATEN/KOTA DI PROVINSI SULAWESI SELATAN Mustafa Hasbar
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Performance Finance area of regency and town in to South arch Sulawesi, measured with the storey;level of effectiveness and independence start the year 2005-2007. From 23 regency/town, pursuant to result analyse known by some regency which less be effective even at category is not effective or with the Monetary Ratio Efektifitas (EKD) gyrate from in > 60 - 79,21 % and enter in very low finance independence category (ratio KKD 1% up to 25%) and also enter in category of pattern of relation instruktif, namely role of central government more dominant than local government independence.
TIPE PERILAKU BIROKRASI DALAM PROSES PERUMUSAN KEBIJAKAN PUBLIK (STUDI PADA PROSES PERUMUSAN RENCANA KERJA PEMERINTAH DAERAH KABUPATEN SIDENRENG RAPPANG) Jamaluddin Ahmad
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The consistency of regional government budget (APBD) is actually reflectied from adjustment planning and budgetting program, which is really determined by formulating process of regional government planning (RKPD) every year. Formulating process is bureaucracy responsibility, so most of behaviors of bureaucracy are dominated. This research aimed at: (1) describing behaviors of bureaucracy types in formulating process regional government planning Sidenreng Rappang Regency, and (2) explain the formulating process of regional government planning principles with behaviors of bureaucracy types in Sidenreng Rappang Regency. This research was a descriptive-qualitative research, that is describing behaviors of bureaucracy types in formulating process regional government planning. In the collection of data, the writer acted as the research instrument. The collected data included behaviors of bureaucracy types, external environment models interaction with behaviors of bureaucracy types, and good governance principles implementation. There were two sources of data, document and informants. The data were collected through documentation, interviews, and observation. The data were analyzed further by using descriptive-qualitative analysis. The results of the research showed that between behaviors of bureaucracy types consists of: career staf type, politics type, professional type, and missioner type, which dominated by the career staf type in formulating process regional government planning Sidenreng Rappang Regency. Whereas, the formulating process regional government planning principles with behaviors of bureaucracy types determined by phase adjustment of planning process with learning to old public administration, new public management, new public service, and decision making anatomies.
ANALISIS KONTRIBUSI PAJAK PENGAMBILAN DAN PEMANFAATAN AIR BAWAH TANAH TERHADAP PENDAPATAN ASLI DAERAH PROPINSI SULAWESI SELATAN Ridwan Ridwan
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

These results indicate that the development of Tax Revenue Collection and Utilization of Ground Water year 2005-2009 budget has fluctuated from year to year. Contribution of Tax Collection and Use of Underground Water of Revenue (PAD) starting from year 2005-2009 budget is still relatively small at less than 1%, this amount also decreased from year to year because there are no significant revenue growth.
PENGEMBANGAN SUMBER DAYA APARATUR PEREMPUAN Sumarni Rumpot
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The women of developing appartur resource is to improve the ability of aparatur woman which in it include;cover the development of education and training. Development macroly represent an process is make-up of quality or ability manusiadan in environment an unit the work, development microly represent one of function from human resource management. That is: recruitment, select the, training and development. development of Resource appartur require to consider the factor eksternal and internal.
MENINGKATKAN KINERJA PERUSAHAAN MELALUI KNOWLEDGE MANAGEMENT Sylvia Sylvia
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

A lot of company which have invesment to in gross to obtain;get the tangible asset of like machine, equipments, and technological, so that can improve the company value; but forget to manage the primal asset owned by each individual in company that is knowledge. Knowledge Management have a purpose to push the company of so that to be applying correct technology, supported by human resource which competence in its area, and happened by the going concern study process in it. This article study to hit the knowledge management.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KERJA TENAGA EDUKATIF PADA PENDIDIKAN TINGGI SWASTA DI KOTA MAKASSAR Arnida Arnida
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out how the influence of the main workload, income, job retention and further education to labor productivity Lecturer at private universities are in the city of Makassar. The study was conducted at four private colleges existing in the city of Makassar, among others Indonesian Muslim University, University of East Indonesia, STIEM-Bongaya and STMIK - Handayani later the population was all faculty positions remain the minimum functional expert assistant. The method of analysis used SEM analysis (Structural Equation Model) with sampling using proportional stratified sampling method. The results showed that the main workload factors, income, job retention, continuing education together very influential and significant productivity level educational personnel (Lecturer) at private colleges existing in the city of Makassar.
PENGEMBANGAN BAHAN AJAR KOMPUTERISASI AKUNTANSI BERBASIS MULTIMEDIA Muh. Fachrul
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This Application explain about study of MYOB Accounting of where items presented contain the items of about Company Case, Setup of Early MYOB, and Beginning Balance of MYOB Accounting. This Application can give the study interaktif of at student or user of other;dissimilar so that can understand about submitted/sent items This application is developed with the concept Multimedia and exploit the program of Macromedia Authorware 6.5 as program develop. By using application program this interaktif, is expected by a student will be able to be easier in comprehending Iesson which have in learning in campus, because this multimedia own the animation and video which can add the student motivation to learn With the interesting appearance in expecting student more like to learn, because in this application is student do not only listen the clarification from just tutor but also have interaction, that is with clicking knob which have been provided. interesting appearan ce possible can lessen the student saturation in accepting Iesson. Others student also can test its ability in doing problem - problem which have been provided.
PENTINGNYA MANAJEMEN DALAM PENGELOLAAN PENDIDIKAN Mariah Mariah
AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Education have the vital role as individual impeller and society citizen to reach for the progresivitas at all of lini life. Despitefully, education can become the determinant of[is necessary for process of transformasi personal and also social. And in fact this is education idealism requiring the existence of enableness. But in ideal tataran, paradigm friction which is initially looking into education institute as social institute, is nowadays viewed as by an wet business farm is which indication of the importance of management change. the Management change of rhythm have to with the epoch demand

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