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 KINERJA KEUANGAN PADA BPRS NIAGA MADANI CABANG MAROS Abdul Khalik
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 determine the financial performance of Bank Niaga SRB Maros Civil Branch and to determine the maximum financial contribution to the company in carrying out its activities in the SRB Commerce Branch Madani Maros. The results showed that the growth trend in the analysis for 3 (three) years showed that the SRB Bank Niaga branch Madani Maros its financial performance is still very good when viewed from the aspect of growth. In the ratio analysis method CAMEL SRB Bank Niaga Madani still very good, because it is still above the CAR set by Bank Indonesia at 8%, the higher the value of CAR, then the better capital. In the aspect of asset quality, Earning and liquidity aspects are still very good, just needs to be improved fundingya management, so that profits increased from year to year.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA KOPERASI SIMPAN PINJAM MULTI NIAGA MAKASSAR Maryadi Maryadi
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Customer satisfaction is a condition in which the desires, expectations and customer requirements are met. A service rated satisfactory if the service can meet the needs and expectations of customers. Measuring customer satisfaction is a key element in delivering a better, more efficient and more effective. If customers are not satisfied with the services provided, the service can certainly be ineffective and inefficient. Quality of service can be considered as fulfilling the needs and desires of consumers and accuracy of delivery to consumer expectations mengembangi
SISTEM PEMBERDAYAAN MASYARAKAT NELAYAN DI KABUPATEN TAKALAR Nasriah Akil
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Development as a process of social change to the order of a society which is considered better is not a new phenomenon, because the process involves the construction of improvements. In other words, development is a process of changes and its planned growth into improvements oriented toward modernization, nation building and socio-economic progress.
ANALISIS BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PT. BANK NEGARA INDONESIA (Persero) Tbk CABANG MAKASSAR Hj. Nuraini Rasyid
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 1), to determine whether the company's operating costs have been managed effectively, 2), to determine the factors that affect the cost of operating what the company's financial performance. From the research menunjukkanBiaya-costs incurred by the company during the last three years tends to increase with the increasing amount of its assets, while net income generated in 2012 a decline, in 2011 the company generated earnings power has increased, and in 2012 re-experiencing decline. The decline was due to the greater percentage decline than the percentage decrease in NPM ATO companies, Year 2011 Net Profit Margin increased to 31.65%. In 2012 NPM decreased derastis obtained from the previous year. This is due to the net operating income fell derastisnya as a result of the increase in operating expenses, in 2010 each dollar of assets the company can generate interest income of Rp. 0.0556. Then in 2011 increased to Rp. 0.0715. For the year 2012 dropped to only Rp. 0.0625. The decline was due to lower revenues while increasing the amount of assets
ANALISIS PENGEMBANGAN PRASARANA JARINGAN JALAN KOTA SUNGGUMINASA KAITAN DENGAN PENINGKATAN / AKSESIBILITAS PELAYANAN TRANSPORTASI MASYARAKAT Rosida Maedina Agus
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The study is developed to analyzing the exlent of interaction among areas based on people’s and good movement pattern in order to develop an infrastukture of road network of Sungguminasa town.determining the development to community transportation service as stipulated in the program mamminasata and hinterland region of Makassar metropolitan City. The data were collected by field observation,interviews,and bibliographical review and analysed qualitatively. The study indicates that strong and medium interaction accur in three regions, samata,romangpolong,and paccinongan village. This is due to the short travelling distance and the regions potency which supporte each other.The stepe taken toward road network infrastructure development are to strengthen the role and fuction of the town road network and to estabilish, improve, and exlend new and existing roads which will automatically improve the accessibility of community transportation.
ANALISIS RASIO LIKUIDITAS KEUANGAN PADA PERUSAHAAN PERUM PERUMNAS WILAYAH VII MAKASSAR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN Tamsil Tamsil
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research objective was to determine the performance of the Company's financial perspective Perumnas Region VII Makassar, using financial ratio analysis of the company's year-to-year (2006-2010) by using the liquidity ratio. The method of analysis used in this study is the Ratio Analysis Liquidity Ratios Liquidity namely; Current ratio The current ratio is used to determine ability to meet short-term liabilities ratio and cash ratio measures the company's ability to pay its current debts with the cash equivalent of cash. The results showed that the liquidity ratio for 5 (five) years, from 2006 s / d 2010 figures current ratio shows the percentage of positive value suggests that it is the obligation / debt can be secured by the company's current assets, so that the company can be said to be illiquid.
MANAJEMEN KAS PADA LEMBAGA PENDIDIKAN Erwin Erwin
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Cash management as a fundamental function within a company. Similarly, in an educational institution, cash management is not as important as academic administration or other administration. Operational agencies will not run smoothly if not backed up with good cash management. Cash management is needed because cash is the most liquid assets so it is easy to transferable without leaving a trace. Departing from educational institutions operating revenues primarily from student tuition which means life or death depends on the ability of educational institutions / purchasing power at that time. Therefore cash management should be set as well - it's good to anticipate the cash deficit in the current period.
ANALISIS KINERJA DITINJAU DARI SEGI TINGKAT LIKUIDITAS DAN PROFITABILITAS PADA PT. PLN MAKASSAR Adriani Adriani
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to menegetahui how much liquidity and profitability levels at the Department of Finance and Asset Management Revenue Pinrang area of 2010 to 2012. The results of this study in katakana liquid liquidity ratio in 2010 because the current ratio was 2.74% in value in 2011 and 2012 because the liquid is not classified as Current ratio is 1.35% and 1.72%. Based on the profit level of profitability ratio fluctuated in 2010 until 2012. So the profitability ratio increased in 2012 from 2010 and 2011. Ratio Profotabilitasnya then was successful at the Department of Finance and Asset Management Revenue Pinrang area of 2010 to 2012.
STUDI FENOMENOLOGI : KETEPATAN PEMBERIAN OPINI OLEH KANTOR AKUNTAN PUBLIK DI MAKASSAR Irfansyah Fahmi; Fadliah Nasaruddin; Asriani Djunaid
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Phenomological Study of the Accuration of Giving Opinion by the Public Accounting Firm in Makassar The purpose of this study is to analyze the accuracy of giving opinions by the Accounting Firm (KAP) to the companies. The data used are primary data collected through the dissemination of interviews to each informant. Population in this study is the auditors who work at public accounting firm in Makassar. The method used is qualitative with phenomenology approach. The results showed that (1)The KAP in carrying out tasks always done by professional persons. (2)The KAP in carrying out the duties always follow the audit procedures. (3)Whatever opinions are issued by the KAP that has been done audit procedures based on SPAP, then the result is right.
PENDIDIKAN DAN KESEMPATAN KERJA BAGI PEREMPUAN TERHADAP TINGKAT FERTILITAS DI KOTA GORONTALO Syamsul Syamsul
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

As well as the differences that occur in developing countries and developed countries, where birth rates in many developing countries today is higher than the birth rate in developed countries (Western Europe in the pre-industrial). This happens because women in developing countries tend to marry at the age easier. As a result, more number of families in certain age and population groups over the duration of childbearing age to give birth this anak.Penelitian aims to determine how the relationship between education and employment opportunities for women at the level of the birth rate (fertility) in Gorontalo. The data used are primary data and secondary data. The study was conducted in the city of Gorontalo. The analysis unit used is the analysis of Chi-Square (X2).Research shows that there is a relationship between the educational opportunities for women in the birth rate (fertility) with a level of relations that are moderate (moderate). There is a relationship between employment opportunities for women in the birth rate (fertility) level of relations that are weak. Provide opportunities for women to pursue higher education may reduce fertility rates. Women who work, particularly in the formal sector to reduce the level of fertility.

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