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 716 Documents
PERUMUSAN STRATEGI ORGANISASI TERHADAP MUTU PENDIDIKAN PADA DINAS PENDIDIKAN KABUPATEN SIDENRENG RAPPANG Andi Uceng; Kardina Herman B
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Organizational Strategy Formulation Of Quality Education at the District Education Office Sidrap and the factors that affect Formulation Strategies Against Organization Quality of Education at the Department of Education Sidenreng Rappang. The data collection techniques using observation, questionnaires, research literature, interviews. The number of population in this study as many as 60 people using the total sample with the number of 60 people, data processing techniques using frequency tables with Likert scale.The results of this study indicate that Formulation Strategies Against Organization Quality of Education at the District Education Office Sidrap obtained a score of 71% is included in both categories. Factors affecting Strategy Formulation Against Organization Quality of Education at the Department of Education Sidenreng Rappang that vision factors obtained a score of 70.75% categorized as good, mission factors obtained a score of 74.75% categorized as good and 74% target factor considered good.
MEKANISME PENCATATAN ANGGARAN DANA DESA BERDASARKAN PELAPORAN STANDAR AKUNTANSI KEUANGAN TAHUN 2015 DI DESA TAROBOK Harlina Liong
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out whether financial staff and Tarobok Village office employees already understand the mechanism of recording financial statements using Financial Accounting Standards (SAK). And to know the financial records Tarobok Village can be adjusted with Financial Accounting Standards (SAK). Based on the results of the analysis shows that the recording on the Village Fund Budget is still not in accordance with the applicable Financial Accounting Standards in Indonesia either the funds coming in or funds that will be allocated to villages for village development so that the authors make a research proposal appropriate financial reporting mechanism using Financial Accounting Standards. From this research proposal is expected to be applied to Tarobok Village for the basis of improvement so that the recording at the time of transaction of incoming fund or fund which will be allocated to villages for rural development.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT GARUDA INDONESIA MAKASSAR (PERSERO)Tbk. BRANCH OFFICE MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine whether the application of responsibility accounting has been implemented as a means of management control of PT. Garuda Indonesia (Persero) Tbk. Branch Office Makassar. While the method of analysis used in this study is a method of Comparatative Descriptive Approach is to explain and execute comparison of data from the results of two or more studies with different treatment. The results of the research conducted are in the form of data analysis and tables. The results of research with analytical methods implied for accounting accountability in order to run well. accounting liability At PT. Garuda Indonesia (Pesero) Tbk. Branch Office Makassar has a very important role in management control that is to motivate managers in each division, while accounting information is part of the company needed to determine the attitude or purpose of central management budget and realization. Manager activity is also directly monitored from the accounting information created, in this case the accountability report.
PENERAPAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO. 45 Andi Marlinah; Ali Ibrahim
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to know the financial statement Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf in accordance with SFAS 45 or not yet. The reseacrh method used descriptive qualitative that is direct by observation, interviews, and literatur study, with the stages of analysis data collection, data reduction, data triangulation, and conclusion. The research results obtained in Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf is financial statement on Mosque of Al-Markaz Al-Islami Jenderal M. different with SFAS 45 which follows the format of the financial statement of Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf.
ANALISIS PENGARUH PERPUTARAN MODAL KERJA, STRUKTUR MODAL DAN SKALA PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Chaerunnisa Rumianti
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the effect of the rate of turnover of working capital, capital structure and scale of the company to profitability in automotive companies. The population of this research are automotive companies listed in Indonesia Stock Exchange in 2014-2016 amounted to 17 companies. The sampling method used is purposive sampling and acquired 12 companies in the sample. The method of analysis which is used is multiple regression analysis using SPSS software. Based on the results of the partial or t test, variable working capital turnover rate had no significant effect on profitability, capital structure variable has no significant effect on profitability as well as the scale of the company has no significant effect on profitability. Thus the three independent variable has no significant effect on the dependent variable.
ANALISIS PENGARUH MOTIVASI, KOMUNIKASI, DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA PEGAWAI KANTOR CAMAT TOMPOBULU KABUPATEN GOWA Ali Baba
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ali Baba, "Influence of Motivation, Communication and Organizational Commitment Employee Job Satisfaction In Tompobulu Gowa District Office. To know and analyze the Influence Motivation, Communication and Organizational Commitment Employee Job Satisfaction In Tompobulu Gowa District Head Office and as for the benefit of the results of this study can be used as a source of information to increase knowledge and as an additional reference materials for scientific research to be done next. Data used in this study are primary data that responses to questionnaires from respondents with data analysis using multiple linear regression with SPSS 20. The samples in this study were 30 respondents employee Tompobulu Gowa District Head Office. Results of this study stated that based on the analysis of data on a show that showed that 0608 or 60.8% of employee satisfaction is influenced by motivation, communication and organizational commitment means that 39.2% (100% - 60.8%) affected job satisfaction by other factors.
PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERHUBUNGAN PARIWISATA KOMUNIKASI DAN INFORMATIKA KABUPATEN POHUWATO Umar Sune
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of competence and discipline on the performance of employees at the Department of Transportation Tourism Communication and Information Pohuwato. This research is a quantitative research. The results showed that the variables of competence and discipline both partially and simultaneously have a significant influence on the performance of employees at the Department of Transportation Tourism Communication and Information Pohuwato. The coefficient of determination (R2) indicates that 56.90% of the variation fluctuation employee performance variable (Y) is able to be explained by the variable competence (X1), and discipline (X2), while the remaining 100 to 56.90% = 43.10 % explained by other variables outside the model.
ANALISIS PERHITUNGAN PPH 21 BERDASARKAN UNDANG-UNDANG PERPAJKAN PADA PT. BUMI LINTAS TAMA CABANG 21 Djohariah Djohariah
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study To determine procedures for application of income tax (VAT) of article 21 made by the company PT. Earth Cross Cab themes. Bone. In writing the lines, the author uses the comparative analysis method by comparing pph 21 according to the tax laws with 21 pph calculations by the company PT. Earth Cross Cab Scene, Bone. Dala results of this study in which the calculation of income tax (VAT) 21 according PT.Bumi Scene Cross compliance with the tax laws so that the hypothesis can be accepted, still there are some employees who have not registered as taxpayers or do not have a TIN, are reduction of tax payments year to year because of changes
ANALISIS PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 BERDASARKAN PERATURAN DIREKTUR JENDRAL PAJAK NOMOR PER-31/PJ/2012 PADA PT. GELAEL INDOTIM MAKASSAR Hj. Rostiaty Yunus
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the application of Article 21 of the Income Tax made by PT. Gelael INDOTIM Makassar. The method used in this research is a comparative descriptive method is a method to perform a comparison between the theoretical framework based DGT Regulation No. Per-31 / PJ / 2012 on Income Tax (VAT) of Article 21 with facts on the ground. The results of this research is the mechanism of income tax (VAT) of Article 21 according to the DGT Regulation No. Per-31 / PJ / 2012 and procedures for calculation of Income Tax (VAT) of Article 21 carried out by PT. Gelael INDOTIM Makassar then comparing not found perbedaan.Perhitungan Tax Article 21 payable by DGT Regulation No. Per-31 / PJ / 2012 obtained yield was Rp.6.320.255, - While the data obtained from PT.Gelael INDOTIM Makassar based payroll obtained the same number of Rp.6.320.255.-
PARTISIPASI PUBLIK DALAM PEMBENTUKAN PERATURAN DAERAH DI KABUPATEN POHUWATO Marwan Marwan
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the mechanism or process of forming local laws in providing space for public participation in the District Pohuwato and to find out what factors are an obstacle to public participation in the establishment of local regulations in Pohuwato. While the results of this study is the space for public participation in the establishment of local regulations do not clearly regulated and public participation only at the hearing (public hearing) the board members meet with the community to conduct public consultation. Stages of public participation in the establishment of the Regional District Regulation Pohuwato still at the level of consultation and has not reached the strength of a society where government authority sebahagian submitted to the public in the process of formation of local regulation. Factors that become an obstacle to public participation in the Regional Regulation on Establishment of District Pohuwato are, first, the lack of accessible information, second, existence of order in the Legislative Assembly as an inhibiting factor, because people are present only at the invitation during the discussion of regulatory area, although there is a desire sebahagian community to attend, but due to limited invitation only and those who attended the invitation did not have voting rights as participants in the meeting. Third, lack of desire or arrange for the affairs of society itself, as one of the factors inhibiting public participation, and they only carry out just what has been created by a board member.

Page 11 of 72 | Total Record : 716


Filter by Year

2008 2025


Filter By Issues
All Issue Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 2 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH Vol 18 No 3 (2021): AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah Vol 14 No 1 (2017): Akmen Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah Vol 11 No 4 (2014): AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah Vol 6 No 1 (2009): AkMen Jurnal Ilmiah Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah More Issue