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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
PERANCANGAN SISTEM INFORMASI PENERIMAAN SISWA BARU PADA SMK NEGERI I ALLA KABUPATEN ENREKANG Nurnaningsih Nurnaningsih
AkMen JURNAL ILMIAH Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

In mengolah of new student acceptance information of SMK Neg. 1 Alla still use the manual system (using new student acceptance book). This matter generate various weakness, for example : arrangement inefficient data organization, requiring sufficient time in conducting sequence assess the Danem, its his make the student report expressed by pass the selection
KEBIJAKAN PENDIDIKAN DI ERA GLOBALISASI Sudarmi Ismail
AkMen JURNAL ILMIAH Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Era Gloalisasi represent an condition showing that this world have progressively minimize. We will not again can hide the kobobrokan or wretchedness from an state. That matter is possibility happened by the blessing of progress of technique informatika, where in the world of education expected by an policy from government which can follow the globalization era.
KAPABILITAS ORGANISASI PUBLIK Hasbi Mahyuddin
AkMen JURNAL ILMIAH Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This Article is expected can inspire all organizational organizer of existing public so that can realize various challenge faced by a organization with the globalization that goes on in this time. From various theory which have been elaborated in this article so that writer of convincing of that in order to environmental change of organization, friction of[is way of approach of about organization and human being give the very heavy challenge to develop the morrow day. Way of approach of about leadership of morrow day also experience of the basal change from conventional technique and method bearing reliable segelintir effort leader become the integrated effort through organizational ability swatata, flexibility and adaptabilitas. In order to develop;building capacities of kepemimpin future, Gardner (2006) identifying five framework of berfikir future that is berfikir discipline (the discipline mind), berfikir sintesis (the synthesizing mind), the creating mind, the respectful mind and the ethical mind; According to Gardner ( 2006) of this five framework berfikir have adequate enough if planted to experience the future life. In other;dissimilar article, Gold, et.al. (2001) expressing that a economic bollard is newly formed by through organizational ability realize the its economic values from collection accumulate the knowledge asset owned together with other productive asset; organization ability intended here in line with organizational concept kapabilitas. organizational ability Kapabilitas, measurable pursuant to some ability owned by the organization, that is: a) leadership ability; b) ability of SDM strategic; c) ability of medium and prasarana/infrastruktur/dana; d) structure ability / organizational system, environmental, etc. Interaction from entire/all ability owned by the the public organization, will yield the output required by society to public service executed by the organization
ASPEK MOTIVASI TERHADAP KINERJA PENGEMUDI TAKSI PT. BOSOWA UTAMA CORPORATION MARYADI MARYADI
AkMen JURNAL ILMIAH Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Motivation factor such as physiological needs (X1), queit needs (X2), social need (X3), valuation needs (X4), self actualitation need (X5), and external area are influence to taxi driver performance of PT, Bosowa lJtarna Corporation. Motivation factor of social needs is very influence to taxi driver performance of PT, Bosowa Utama Corporation.
MENGEFEKTIFKAN FUNGSI PENDIDIKAN KEWIRAUSAHAAN UNTUK MENGATASI PERSOALAN MUTU PERGURUAN TINGGI H. sabil handaling
AkMen JURNAL ILMIAH Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

To increase quality of output of college, hence entrepreneurship education especially at curriculum aspect, student, dosen, process study, and the aspect participate society represent strategic aspect. The components represent element in system of national education, but during the time not yet functioned better so that expectation of the increasing of education quality not yet also be reached.
HUBUNGAN ANTARA PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIVITAS PENGENDALIAN BIAYA Andi Indra Martini
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The objective of this research is to know and evaluate the concept of responsibility accounting applied as a tools of management at a service company in reaching effectiveness financial control and to analyze whether there are a relationship between applying responsibility accounting with the financial control effectiveness. Research method the used is quantitative method with the survey technique, that is research method taking sample from one population and use questioner as a tools of data collecting, then processed, analyzed and also also compared to existing theory, while data examination used data examination and device of hypothesis examination. From result of research which writer have execute in five hotel in Tasikmalaya, the company have applied responsibility accountancy good enough, this matter can know pursuant to conditions which must be fulfilled. The final examination obtained from two center of responsibility in five hotel that become responder are that there are positive relationship between applying adequate responsibility accounting with the financial control effectiveness, with correlation level 60 % where examination conducted use the Correlation Coefficient Analysis rank Kendall.
PENGARUH CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI Andi Wawo
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; The immediate of concentrated ownership at cut-off 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support but associated between audit committee and the informativeness of accounting can support.
PERAN KOMITE SEKOLAH DI SEKOLAH MENENGAH PERTAMA ISLAM TERPADU AL-FITYAN GOWA Ahmad Yani
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed at discovering the description of the roles of school committee as advisory agency, supporting, controlling, mediator, and examining the effectiveness on the implementation of the roles of the committee at integrated Islamic Junior School (SMP IT) Al-Fityan Gowa. The result of the study revealed that (1) the roles of the school committe at SMP IT Al-Fityan Gowa based on the aspect of education qualification and the number of school committee was considered capable to run the roles based on four indicators as advisory agency, supporting, controlling, mediator. However, the fact was different with the reality which revealed that the school committee was categorized as minim to due to several factors, among others were: a) lack of socialization as the roles and functions of school committee to parents of refresentative of parents, society and stakeholder, b) the committee was yet supportet by other organization as AD/ART and office space, and c) the committee was mostly busy with other activities in other place which gave contribution on the implementation of the roles of the committee; (2) the effectiveness of the rolesof the committee based on the indicators of the implementation of the roles of committee was on the stage of parcitipated in providing consideration in terms of giving feedback and ratification on RAPBS, and RKS/RPS as well as providing financial support of BPP Monthly. As is role as a controller, the comite merely monitor the implementation of the school program and the result of the learning; whereas, its roles as a mediator ws merely conducted when it related to the mediation between the parent and the school.
PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN PADA PT. POS INDONESIA (PERSERO) DI MAKASSAR Ibrahim H. Ahmad
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to clarify the application of the accounting system to determine responsibility, as a means of controlling the PT POS Indonesia (Persero) in Makassar. This study used a descriptive approach quantitatively using comparative analysis (comparative analysis), it means comparing the practice with the theoretical framework implemented by PT POS Indonesia (Persero) in Makassar, especially with regard to the application of responsibility accounting systems. In a responsibility accounting system master budget consists of three components, namely the operating budget, capital budget, and financial budget, while the PT Pos Indonesia (Persero) Makassar only made ​​two types of budgets, the budget exploitation/load operational cost centers and revenue centers and investment budgets that support the company's investment. Reporting budget performance on PT Pos Indonesia (Persero) Makassar is a matter of accountability and valuation for managers who prepared a report on the realization of its management fee, the report includes budget realization, the realization and the deviation of each element
ANALISIS PENGARU KINERJA KEUANGAN TERHADAP PENINGKATAN LABA PADA PT. PEDERAL FINANCE CABANG MAKASSAR Idham Mannaga
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research used time series data from Bank Indonesia’s year’s published financial report of Devisa Bank. After passed the purposive sample phase, the number of valid sample is 20 banks. This research used multiple regression analysis toanalyse the data. F test shows that in simultant variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operations Expenses to Operation Income( BOPO) and Loan to Deposit Ratio (LDR), influence Profit Growth. And partially with t test show that Capital Adequacy Ratio (CAR) has significant toward Profit Growth, Non Performing Loan (NPL) has significant toward Return Profit Growth, Operations Expenses to Operation Income ( BOPO) has a significant toward Profit Growth and Loan to deposit Ratio (LDR) has significant toward Profit Growth in Devisa Bank. The result of the research is expected to be a consideration to the company management to manage the company.

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