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
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT KARYA LINTAS MANDIRI DI MAKASSAR Nurhadi Nurhadi
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

As for the author's purpose was to determine whether the financial ratios. Lintas Karya Mandiri can be used as an analytical tool. to assess the financial performance of data collection methods Research Library (Library Research) the research done by reading books reverensi relevant as the basis for determining the basic theory in the discussion. Objectives for the analyzer is generally to determine the level of liquidity, lavarage, activity and protabilitas of a company at PT Karya Lintas Mandiri, while the data collection methods used Research Library (Library Research) the research done by reading books reverensi relevant as the basis for determining the basic theory in the discussion, Fieldwork interview, namely by conducting direct interview to some respondents as staff / employees who are competent in the issues discussed. Documentation, namely the collection of data or documents related to the study material.
KONSEP PEMBENTUKAN KEPUTUSAN DALAM AKUISISI SISTEM INFORMASI AKUNTANSI: SEBUAH PERSPEKTIF TEORI SCHEMATA Syarifuddin Syarifuddin
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Trust is the determining factor in selection decisions about technology. On the theory of technology acceptance (TAM), the theory of planning behavior (TPB), social cognitive theory (CST) and the unified theory and adoption of used technology (UTAUT) the trust factor is less elaborated in relation to the formation of attitudes in technology selection. The author proposes the theory of schemes, one of social cognitive theory to study the formation of trust in individual cognition that support decision making in the selection of individual decision information technology systems. This article aims to develop a scheme theory literature, especially in relation to the adoption of accounting information systems technology. While providing a better knowledge on the part of the marketing information system technology in marketing technology products, especially related to the factors forming the individual's belief in choosing a technology product. Understanding of the factors and sources of trust also provide direction for the company in managing long-term business relationships with its customers.
ANALISIS RENTABILITAS DALAM MENGUKUR EFISIENSI PENGGUNAAN MODAL PADA PT. MEITIA GEMINI Arifani Arifani
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the marketing strategy of the company so as to increase sales of two-wheeled motor vehicles, and to determine the level of two-wheel motor vehicle sales company This research is descriptive. Samples taken in the form of the type of vehicles financed by PT. Asta Finance Makassar. Sampling is done through a saturated samples (census). Data collected through observation, interviews, and documentation. Data were analyzed by analysis of market share. The results showed that the existence of an increase in market share achieved by the company is also due to the planned sale by the company are carried out effectively and efficiently.
PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA PT BANK RAKYAT INDONESIA (Persero) Tbk CABANG MAKASSAR AHMAD YANI Abdul Khalik
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of the loan to deposit ratio to profitability at Bank BRI branch Ahmad Yani Makassar. The results showed that the average level of LDR and profitability during the 3 (three) years as from the year 2012 to 2014 has increased. Based on the results of a simple linear regression analysis, described the "Loan to Deposit Ratio" (LDR) has a positive and significant impact on profitability (Net Interest Margin) at Bank BRI Branch Makassar Ahmad Yani.
PENGARUH KINERJA KEUANGAN TERDAHAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Nur Rachma
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect current Ratio, Debt to Equity Ratio, Return on Equity, and Working Capital Turnover partially, or simultaneously to the stock price in Food and Beverage listed in the Indonesia Stosk Exchange year 2011 to 2013. The population in this study is of manufacturing subsector food and beverages listed oh the Indonesian stock exchange by 15 companies. Samples were ten (10) companies were selected based on criteria, namely : Food and Beverage Company listed on the Indonesia Stock Exchange years 2011 to 2013; Publish Audited financial statements; Has the advantage (profit) and never share cash dividend during the observation period. These results indicate that the Curent Ratio (X1) Debt to Equity Ratio (X2) and Working Capital Tornover (X4) partially no significant effect. While Return on Equity (X3) positive and significant impact on stock prices in food and beverage listed in the Indonesia Stock Exchange Year 2011 to 2013. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return on Equity (X3), and the Working Capital Turnover (X4) Positive and significant effect on stock price in food and Beverage listed in the Indonesia Stock Exchange in 2011 to 2013. The dominant influential variable is Return on Equity (X3.
TINGKAT PENGANGGURAN DAN KEMISKINAN DI LUMBUNG PANGAN KABUPATEN SIDRAP Misbahuddin Misbahuddin
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the level of unemployment and poverty in the Food Barn Sidrap, which is based on research that has been done found that the magnitude of the population is still poor and the unemployed who live in rural districts Sidrap particular region, making the agricultural sector as a key sector, development, productivity and quality of the agricultural sector is the second thing that must be addressed so that the agricultural sector is a mainstay of overcoming poverty and unemployment in rural areas. Need a comprehensive master plan and road map of the relevant institutions to raise the productivity and quality of the agricultural sector, the area of ​​productive agricultural land that tapers reduce productivity. Agrarian Reform Law to be done. Compensation for productive land transition should correlate to increased agricultural productivity, fertilizer subsidies and other saparodi should improve productivity. Efficient implementation and efektifit should continue to be pursued, productivity and quality of land limitations can be overcome with a budget of Research and Development of Agriculture found the variant products, production systems, marketing, and industrial agriculture. Agricultural investment should be encouraged, importance of agriculture to economic growth, poverty, and unemployment in the district Sidrap, need intensive monitoring for program planning and implementation of agricultural programs by relevant agencies so that timely achievement of the target.
ANALISIS KINERJA PEGAWAI KANTOR PERTANAHAN DI MAKASSAR Dewi Pratiwi Indriasatri
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to test the effects of each independent variable: work capability, and motivation, on staff performance. Data were obtained from an observation method according to field conditions as well as from questionnair dissemination to the study respondents. Analysis instrument used was Kendall’s Tau Correlation using an SPSS version 12.0. The study resulted in a positive and significant relationship between the independent variables (work capability, and motivation) on staff work performance at Agrarian Office in Makassar on the scales of 0.217 (work capability), and 0.491 (motivation), In addition, collective significance rate of the relationship between the three variables and the staff performance was 73.16%.
KEPERSEPSIAN ZAKAT PENGURANG PAJAK TERUTANG DI KOTA MAKASSAR M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this study was to obtain empirical evidence muzakki perception plus a taxpayer of zakat deduction from taxable income and tax payable zakat deduction. Hypothesis testing is done by using a non-parametric statistical tests, the Wilcoxon signed ranks test to determine the significance of equation (difference) and the rank ordering of the average score of two independent groups of the same population. Methods of sampling using purposive sampling totaling 157 respondents in the city of Makassar. The results showed that the taxpayer muzakki plus perceive charity as a deduction from taxable income to charity as a deduction from the tax payable is significantly different, and better perceive (agree) to charity as a deduction from the tax payable. This study implicates renew zakat and tax regulations by treating zakat deduction of tax payable.
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT. ULTRAJAYA MILK,Tbk) Fina Diana
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of turnover on the level of profitability at PT Ultrajaya Milk Tbk. In this study, the turnover of capital is a free variable that is measured by how many times the turnover (times) and profitability are dependent variable that is measured by the percentage (%). The data used in this research is secondary data obtained from the Indonesia Stock Exchange in the form of Representatives Makassar balance sheet and income statement for the five years from 2009 to 2013 which is the latest data. Data collection was performed by the method of documentation. Data analysis was performed using ratio analysis, simple linear regression analysis, correlation analysis and t-test. The results of the regression equation obtained between the turnover of capital to the level of profitability, Y = 2,594 - 0,193X, which means that the constant value obtained for 2,594 is the amount of profitability that can be achieved regardless of the level of turnover. Furthermore, the value of the regression coefficient of -0.193 (X), which means that any capital turnover 1 times there will be a decline in the profitability of 0.193%. Results of correlation analysis was obtained r = 0.080, which means that the magnitude of the correlation between working capital turnover with very weak profitability. So there is a negative correlation between turnover and profitability, meaning that if the working capital turnover rate rises, the profitability declined. The calculations show that the effect of turnover on profitability is 6%, while the remaining 94% is determined by other factors not examined in this study.
PENGARUH PERSEPSI KEPUASAN TERHADAP LOYALITAS KONSUMEN (Studi Kasus Rumah Potong Ayam PT. Ciomas Adisatwa, Tbk.) Khairil Anwar
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out is there any influence between the variables of customer satisfaction with RPA Consumer Loyalty PT. Ciomas. This study was carried out to customers RPA PT Ciomas which has transact more than one year. This study is a qualitative research method and an explanatory research design (explanatory research). Total sample of 37 customers RPA PT. Ciomas. Data were analyzed using univariate and bivariate analysis. The results showed there was a significant relationship between the variables of customer satisfaction (p <0.01), and customer loyalty RPA PT. Ciomas.

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