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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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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitti Mispa
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable, inventory turnover and sales growth is not significant effect on profitability.
AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PT. PLN (PERSERO) KANTOR CABANG MAKASSAR Astuty Hasti
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Every company has a goal is to earn a profit and stabilize the company's survival. To achieve this, the management are looking for an alternative to offset the increase in costs incurred for the company's operations. Audit Management aims to provide a report to the management form of the findings of an audit of the management control system, if the company's operations have been run efficiently, economically and effectively, with suggestions on how to correct the weaknesses found during the audit management. Finance function can be seen in terms of collecting, analyzing and monitoring data from all functional activities in the company. Therefore, the financial function in the enterprise can be used as a tool in decision making processes, such as giving instructions to increase the success of the company's strategy and can increase net income and return of capital during the period.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MENDEPOSITKAN DANANYA MELALUI TABUNGAN BRITAMA JUNIO PADA PT. BANK RAKYAT INDONESIA (Persero) Tbk. KANTOR CABANG TAMALANREA Rosnaini Daga
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to menganalisisfaktor and the most dominant factor influencing customers to deposit funds through savings Junio BritAma at PT. Bank Rakyat Indonesia (Persero) Tbk Branch Tamalanrea. The analytical methods used are factor analysis and assisted by using SPSS to see tabulation score. The analysis showed that the factors that affect its customers to deposit funds through savings Junio BritAma at PT. Bank Rakyat Indonesia (Persero) Tbk Branch Tamalanrea are factors rate relationship with eigen value 2,941, the safety factor with eigen value 1,045 and factors features / savings facilities with eigen value of 1.011, while the factors yamhg most dominant is the interest rate by eigen value 2,941 ..
PENGARUH KOMPETENSI, KOMITMEN INDIVIDUAL DAN MOTIVASI TERHADAP KINERJA TENAGA PENDIDIK DI SPN BATUA SULAWESI SELATAN Mahmud Mahmud; Hasmin Hasmin; Gunawan Gunawan
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to (1) analyze the simultaneous effect of competence, individual commitment and motivation on the performance of teachers in the State Police School Batua South Sulawesi Regional Police, and (2) determine which variables are the dominant influence on the educators performance in the State Police School Batua Police South Sulawesi. The data used are primary data and secondary data. The population in this study were students, structural, and educators with a total of as many as 67 people in the State Police School Batua South Sulawesi Police. The sampling method in this study using purposive sampling method that is selected based on certain considerations. Data collected through observation, questionnaire, and documentation. Methods of data analysis using descriptive statistical analysis, and multiple linear regression using SPSS version 22. The results showed that either simultaneously or in partial, competence, individual commitment, and motivation positive and significant impact on the performance of teachers in the State Police School Batua South Sulawesi Police. Of the three independent variables were significant, it appeared variable competence of the dominant influence in improving the educators performance in the State Police School Batua South Sulawesi Police.
ANALISIS HUKUM TENTANG PENYELESAIAN SENGKETA TANAH SECARA MEDIAS OLEH KANTOR PERTANAHAN KOTA GORONTALO Muh Nasir
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

One of the natural resources or natural resources created by God Almighty that is necessary for human life is the ground. Humans live on the land and obtain food by utilizing the land. Human life can not be separated from land. The emergence of a legal dispute is originated from the mind of the guidance of a land rights to the status of land, priority or ownership with a hope to get administrative settlement in accordance with applicable regulations. Formulation of the problem in this research is how the role of the Land Office in the framework of land mediation Resolving Disputes in State Land Office Gorontalo.Faktor which impede the implementation of mediation in land disputes. What are the obstacles in the implementation of the Mediation. The method used is empirical juridical approach. Empirical jurisdiction, is a study in addition to seeing the positive aspects of the law also look at the implementation or practice in the field in this case the approach used to analyze qualitatively land dispute resolution by mediation in the Office of the city of Gorontalo. From the research that as a mediator, Office of Gorontalo City has a role in helping the parties to understand each other's views and to help find things that are important to them. Mediators facilitate the exchange of information, promote discussion about the differences of interest, perception, interpretation of situations and problems and regulate expression of emotion. Implementation of land dispute resolution through mediation by BPN needs to be grounded in the capacities authorized by legislation. Lack of sanctions legislation that affects the legal protection of land owners and the community at large, and therefore with reference to the concept of the theory of criminalization, particularly related to the purpose of criminal law is intended that any criminal laws aimed at tackling crime for the sake of people's welfare of its members
PENGARUH BRAND EQUITY DAN KUALITAS LAYANAN INTERNET BANKING TERHADAP LOYALITAS NASABAH PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG JENEPONTO Andi Widiawati
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to determine the effect of brand equity and service quality on customer loyalty. The data used in this study was obtained from questionnaires and some direct observation and interviews with relevant parties. From this study it can be concluded based on statistical test that variable brand equity and quality of service together (simultaneous-test F) have a positive influence on customer loyalty variable. Based on T test, variable brand equity (X1) and quality of service (X2) has a positive effect with a significant level of each variable customer loyalty (Y).
PENGARUH AUDIT KINERJA TERHADAP AKUNTABILITAS PUBLIK PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study was to determine whether the performance audit of the positive and significant impact on public accountability of the Regional Water Company (PDAM) Kota Makassar. The method of analysis used in this research is simple regression analysis with the help of Statistical Product and Service Solution (SPSS) version 19. Based on the results of research and discussions that have been raised about the Influence of Audit and Performance Against Public Accountability at the Regional Water Company (PDAM) Kota Makassar , it can be concluded that the performance audit and significant positive effect on the public akuntantabilitas Regional Water company (PDAM) Kota Makassar, if a performance audit on the local water company (PDAM) Kota Makassar both the public accountability is also good.
PENGARUH METODE PEMBAYARAN DALAM MERGER DAN AKUISISI TERHADAP ABNORMAL RETURN SAHAM YANG LISTED DI BEI Shella Kriekhof
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study bertujuanUntuk know the effect of the announcement of M & A to abnormal return acquirer's shareholders as cash and shares used as payment M & A; as well as to determine the difference between the abnormal return of M & A, which is repaid using the cash to M & A, which is repaid using shares. While the methods of analysis used in this research is event study. Event study used for empirical research on the relationship between the price of the securities to the events of this ekonomi.Studi studying the stock market reaction to an event that information is published as an announcement. The results of this study indicate the cash payment method likely to generate positive abnormal return for the company. While the method of payment of shares likely to cause companies to obtain negative abnormal return. From the statistical test showed that there is no difference of abnormal return based on the method of payment of cash and shares in companies that carry out mergers and acquisitions. These results indicate that although the cash payment methods are more likely to give a positive abnormal return than the stock payment method, but the test results are not strong enough to show the influence of the abnormal return payment method companies.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosida Maedina
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect toto profitability, financial risk, the size of the companies either partially or simultaneously on income smoothing practices. The method of analysis used is multiple regression analysis is a linear relationship between two or more independent variables X1, X2, X3, X4 and dependent variable Y. While the results of this study indicate the financial risk variables have a significant positive relationship and not on income smoothing because financial risk on the regression coefficients have a value hypothesis testing positif.Variabel sized companies have a significant positive relationship and not on income smoothing because the regression coefficient of firm size in hypothesis testing has value positif.Secara simultaneously be concluded that the variable profitability, financial risks, and the size of the company together - together (simultaneously) did not have a significant effect on income smoothing for F arithmetic <F table.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RENTANG WAKTU KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK STUDI DI BURSA EFEK INDONESIA 2005-2009 Wahyuni Yusria Ningsih
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Financial statement information has the optimal benefit if available in time for its needs . The determination of the time of publication of financial statements is important , therefore, the regulator has issued a deadline for it . Span of submission of financial statements to be important in determining the benefits of financial reporting information itself . The purpose of this study was to determine the factors that influence the accuracy of the span of submission of financial statements to the public . The data used is a manufacturing company with the period 2005 to 2009 the number of observations of 244 samples. This study examines whether profitability , leverage , firm size , the audit opinion , the auditor turnover , and the span of the completion of the audit of annual financial statements affect the span accuracy submission of financial statements to the public . Analysis tools used in testing these hypotheses is multiple regression .

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