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
PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitti Muliana
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Intellectual capital Effect on Financial Performance of the Banking Companies listed on the Stock Exchange Indonseia. This study aimed to analyze the effect of Intellectual capital components namely: value added capital employed, value added human capital, structural capital value added simultaneously affect the financial performance to financial performance. Data was obtained from the documentation of the financial statements of listed companies on the Stock Exchange with the following criteria: banking companies listed in Indonesia Stock Exchange since 2009, and published financial statements for two consecutive years (2009 and 2010). The number of samples in this study were as many as 26 companies. This study uses multiple linear regression analysis, which was preceded by the analysis of the classical assumption, test for normality, multicollinearity, and autocorrelation test, as well as heteroscedasticity test. Based on the hypothesis testing can be concluded as follows: The results of independent variables (Value Added Capital Employed, Value Added Human Capital, Structural Capital and Value Added) on the dependent variable (Return on Assets) indicates that the variable Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added together or simultaneously positive and significant (at the 5% error level) on the financial performance of 0.280 or 28%.
IMPLEMENTASI PROGRAM IPTEK BAGI MASYARAKAT KELOMPOK PERAJIN LIMBAH PLASTIK DI KELURAHAN KARUNRUNG DAN MAKKIO BAJI KECAMATAN RAPPOCINI KOTA MAKASSAR Ridwan Ridwan
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This article describes the results of the Science and Technology for Society (IBM) for training, coaching and mentoring on Craft Group Karunrung Plastic Waste in the village and sub-district Bontomakio Rappocini Makassar. This activity aims to : (1) increase the motivation for entrepreneurship partner members, (2) enhance the ability of members of the technical partners in production and marketing, (4) increase the number and quality of the production of associate members, (4) improving the understanding and participation of associate members of the plan business and good management. Outcomes achieved from this program are : (1) increasing the entrepreneurial spirit and the spirit of partner members in an effort to support group activities, (2) the group has the knowledge and skills partners and pemasaan production, (3) with the increasing productivity partner group, (4) group partners have the ability to make a simple business plan, established institutional partner organizations, (5) increased faculty attention to the group of crafters Nobel STIE plastic waste, and (6) increased activity in the development of science and technology STIE Nobel Indonesian. While the physical outcomes of this program is in the form of object carried in the hand bag, school bag, decoration curtains, different types of flowers (flowervase ), key chains, glass cover, water spots and other minirel.
PENGARUH PENGALAMAN KERJA, TINGKAT PENDIDIKAN, BUDAYA KERJA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN PADA UNIT RAWAT INAP RUMAH SAKIT STELLA MARIS MAKASSAR Feronica Dwi Cuslinda; Mattalatta Mattalatta; Hasmin Hasmin
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Effect of Work Experience, Education Level, Work Culture and Quality of Service to Patients Satisfaction in Inpatiens Unit Stella Maris Hospital Makassar. This study aimed to know(1) Work experience influence onpatients satisfaction, (2) The education level influence onpatients satisfaction, (3) Thework culture effect onpatients satisfaction, (4) Theservice quality effect on patients satisfaction,(5) Work experience, education level, work culture and influence service quality to the satisfaction of the patient sin the hospital inpatient units Stella Maris Makassar simultan eously. This research was conducted in inpatient hospital units Stella Maris Makassar on10th, 11thand 13th of January 2015.The sample ofthis study used purposive esampling about 37respondents. Quantitative research used analytical survey by distributing questionnaires to analyze the facts and data necessary to support the discussion of research. The results showed that (1) There is anegative effectandno significant work experienceto the satisfaction ofthe patients, (2) There is appositive and no significant effect of educational level to the satisfaction ofthe patients, (3) There is apositiveand no significant influence the work culture of the patients satisfaction,(4) There is apositive and significant impact of service quality on patients satisfaction, (5) There is appositive and significant effect of variable work experience, education level, work culture and quality of service to patients satisfaction in hospital inpatient unit simultaneously Stella Maris Makassar
PENGUATAN KEMANDIRIAN LOKAL DENGAN MEMBANGUAN PARTISIPASI LEMBAGA MASYARAKAT DI DESA H. Abdul Rasul
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Village government is service nature front unit to society with is principal pillar for success all programs. Therefore, brace village be a necessity can not be postponed in the effort to speed up materialized society welfare as region autonomy aim.
ANALISIS HARGA DAN NILAI TUKAR RUPIAH MEMPENGARUHI EKSPOR CENGKEH INDONESIA Rusdin Mane
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study to analyze the relationship between the variables Indonesian clove export price in international market , and GDP percapita of Indonesian clove importers State against Indonesian clove exports value in 2005-2014. The method of data analysis used in this study is Ordinary Least Square ( OLS ). The data used in this study is time series data from the years 2005-2014 ( 11 years ). The results showed that the two variables for the export of Indonesian clove in the International market and GDP percapita of Indonesian clove importers State simultaneously have a significant influence on the value of Indonesian clove exports in 2005-2014 . In Indonesian clove export price in the international market , and GDP percapita of Indonesian clove importers Country positive and significant effect on the export value of Indonesian clove years 2005-2014.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA GURU DALAM MELAKSANAKAN PROSES BELAJAR MENGAJAR DI SMPN 5 TOMBOLA PAO KABUPATEN GOWA Guntur Suryo Putro
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Performance is an employee's success in completing the work. Teacher performance assessed on how to carry out the planning, implementation and evaluation of the learning process. As one istitusi education learning process is not optimal, in addition to the teacher who owned limited. The purpose of this research is to analyze the factors that affect the performance of teachers in implementing the learning process in SMPN5 Tombola Pao Gowa. This study is an observational study. The research method with cross sectional approach (cross-sectional). The population in this study is the total population of teachers in SMPN5 Tombola Pao Gowa. Ujii bivariate analysis with chi square and multivariate analysis with logistic regression test. Bivariate analysis showed that there is a relationship that siqnifikan between age (p = 0.002), education (p = 0.038), motivation (0,002), satisfaction (p = 0.023), perceived benefits (p = 0.020). Perception supervision (p = 0.023) with the performance of teachers in implementing the learning process. Multivariate analysis showed that there was an effect on the performance of teachers' motivation (p = 0.008) with Exp (b) = 25.670 and satisfaction variables on teacher performance (p = 0.057) with Exp (b) = 11.209. Suggestions can be recommended in this research is to increase the motivation of teachers in implementing the learning process followed by an increase in the satisfaction of teachers in implementing the learning process together, in addition to increasing the number of teachers with appropriate minimum academic qualification for the field of science.
ANALISIS RASIO LIKUIDITAS PADA PT. MELATI MAKASSAR M. Ihsan Malik
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the financial performance. Jasmine Makassar in terms of liquidity ratio approach. The method of analysis used in this study is the approach Liquidity Ratio In PT.Melati Makassar. The results of the analysis of liquidity companies from 2008 to 2010, in general it can be said that the company's performance is not good enough. It can be seen from the fluctuation of the Current Ratio, Quick Ratio and Cash Ratio achieved by the company. Perusahaanmenurun liquidity caused by short-term debt increased by greater than current assets. This is because most bank loans (loans) company matures in April of 2010
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN OBYEKTIVITAS AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN PADA INSPEKTORAT PROVINSI SULAWESI SELATAN Nur Fatwa Basar
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Effect of Work Experience, Independence and Objectivity Auditors on the Quality Inspection Results in south Sulawesi Provincial Inspectorate. This study aimed to analyze the effect of work experience, independence, objectivity of the auditors on the quality Inspection results of the inspectorate South Sulawesi, and to analyze which variables are the dominant effect. Collecting data using questionnaires distributed to 93 respondents, while as many as 73. The questionnaire returns Of these respondents, there are 42 people or 57.53% over 40 years old, while the remaining <40 years. Male respondents as many as 48 people or 65.75% and women by 25 people, or 34.25%. Working period 1-10 years as many as 33 people or 45.21%, and 55.79% over the service life of 10 years. Class III as many as 53 people (72.60%) while the rest Class I, II, and IV. S1 education level as many as 45 people or about 61.64%, while the rest of high school education, Diploma, S2. Training of the most widely followed as much as 2 times the number of 24 people (32.88%). The results showed that either simultaneously or in partial, Work Experience, Independence and Objectivity positive and significant impact on the quality of the results of the Inspectorate of South Sulawesi province. Thus, the first hypothesis is proven research. Of the three independent variables used in the quality of the examination, the independence of the variables have a dominant influence on the quality of the results of the Inspectorate of South Sulawesi province. Thus, the second hypothesis of this study proved.
PENGARUH TINGKAT SUKU BUNGA TERHADAP PENYALURAN KREDIT KONSUMTIF PADA PT. BANK RAKYAT INDONESIA Tbk CABANG SUNGGUMINASA Badaruddin Badaruddin
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This type of study is explanatory research (explanation), where these studies can be evaluated in accordance with the level of depending objects. In theexplanatory level this research includes the study of descriptive, which research conducted to determine the value of independent variable, either one or more variables (independent) without making comparisons, or connect between variables one with other. This research is using secondary and primary data. Secondary data in this study was obtained from the company documents in the form of written reports that are generated periodically, while the primary data obtained based on observations and interviews with leadership and employees.Testing hypotheses using simple linear regression analysis. The results of this study indicate that interest rates have a positive impact on consumer credit distribution in PT. Bank Rakyat Indonesia Tbk, Branch Sungguminasa.Based on the results of data analysis and hypothesis testing with the coefficient of determination (r2), amounting to 1.1025 or 11,025% interest rate changes affect the amount of the consumer credit distribution while the remaining 88,975% is influenced by other indicators that are not included in this study. To the authors suggest that the banks can maintain the stability of interest rates on loans.
ANALISIS KINERJA SUMBER DAYA APARATUR PADA UPTD BALAI PENGAWASAN DAN PENGENDALIAN MUTU BARANG DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI SELATAN Mustafa Mustafa; Mattalatta Mattalatta; Hasmin Tamsah
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to (1) analyze the performance of personnel resources in the Hall of Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province. (2) To analyze the factors that support the performance of personnel resources Center for Quality Supervision and Control of Goods Department of Industry and Trade of South Sulawesi province. The research was conducted on Calibration Laboratory, Laboratory Testing and Product Certification in Hall Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province from November to December of 2014. This type of research is carried out by using the census questionnaire as a data collection tool. The author uses the basic qualitative analysis examines the participants in this case all employees (analysts and functional) in the scope of UPTD Hall Goods Quality Supervision and Control of the strategies that are interactive and flexible. This study aimed to understand social phenomena from the perspective of the participants, this study used to examine the condition of natural objects where the researcher is one of the key instruments of the 32 participants who gave sight. Quantitative analysis is a systematic scientific research on the parts and phenomena and relationships. Quantitative research is to develop and use mathematical models related to phenomena in UPTD Hall Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province. The central part of the measurement process in this study provides a fundamental relationship between empirical observation and mathematical expression of quantitative relationships. Level of performance of the apparatus UPTD BPPMB Department of Industry and Trade of South Sulawesi province showed relatively Good. It is based on the variable work practices and work, high performance of individual officers condition manifested in the good performance of the organization UPTD BPPMB Department of Industry and Trade of South Sulawesi province as a public service organization.This study aims to (1) analyze the performance of personnel resources in the Hall of Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province. (2) To analyze the factors that support the performance of personnel resources Center for Quality Supervision and Control of Goods Department of Industry and Trade of South Sulawesi province. The research was conducted on Calibration Laboratory, Laboratory Testing and Product Certification in Hall Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province from November to December of 2014. This type of research is carried out by using the census questionnaire as a data collection tool. The author uses the basic qualitative analysis examines the participants in this case all employees (analysts and functional) in the scope of UPTD Hall Goods Quality Supervision and Control of the strategies that are interactive and flexible. This study aimed to understand social phenomena from the perspective of the participants, this study used to examine the condition of natural objects where the researcher is one of the key instruments of the 32 participants who gave sight. Quantitative analysis is a systematic scientific research on the parts and phenomena and relationships. Quantitative research is to develop and use mathematical models related to phenomena in UPTD Hall Goods Quality Supervision and Control of the Department of Industry and Trade of South Sulawesi province. The central part of the measurement process in this study provides a fundamental relationship between empirical observation and mathematical expression of quantitative relationships. Level of performance of the apparatus UPTD BPPMB Department of Industry and Trade of South Sulawesi province showed relatively Good. It is based on the variable work practices and work, high performance of individual officers condition manifested in the good performance of the organization UPTD BPPMB Department of Industry and Trade of South Sulawesi province as a public service organization.

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