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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
IMPLEMENTASI KEBIJAKAN PERATURAN DAERAH NOMOR 2 TAHUN 2013 TERHADAP PENANGGULANGAN HIV DAN AIDS DI KABUPATEN SIDENRENG RAPPANG PROVINSI SULAWESI SELATAN Herman D Herman D; Ahmad Yasin; Indra Anugrah
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Kebijakan HIV and AIDS in Sidenreng Rappang the government's efforts to address HIV and AIDS, but the implementation of the policy can not suppress the spread of the disease. Efforts are being made consisting of prevention, treatment, and rehabilitation. This study aimed to describe the process of implementation of the HIV and AIDS policy that has been done by the government Sidenreng Rappang and to illustrate the effect of policy implementation against HIV and AIDS. This research uses descriptive quantitative method. The sampling technique is purposive sampling. Data collection methods used through observation, questionnaires (questionnaire) and technical literature. The data analysis technique that collected data is simple regression analysis with SPSS 21 for windows. The results of the analysis in the form of descriptive statistics, test data quality, classic assumption test, simple regression analysis and hypothesis testing. The results showed that, on a variable policy implementation in each indicator to get a percentage, ie, indicator policy provisions of 31.2%, an indicator of the implementing provisions are in percentages of 29.8%, an indicator of the target provisions that are in a percentage of 35.8 % and an indicator environment provisions that are in percentages of 31.5%, an indicator of the provisions in the category once or percentage of 38.2%. In the variable response to HIV and AIDS prevention efforts in the category ever with a percentage of 39%, the handling in the category ever with a percentage of 28.4% and rehabilitation efforts in the category ever with a percentage of 25.6%. Implementation of Government policy affects the response to HIV and AIDS in Sidenreng Rappang, 50.2% to be in good enough category.
ANALISIS PENGARUH MOTIVASI TERHADAP KINERJA APARAT PEMERINTAH KELURAHAN PALLAMEANG KABUPATEN PINRANG Ahmad Musseng
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the influence of motivational factors on the performance of government officials and village Pallameang Pinrang to determine the motivating factors which most affect the performance of village officials Pallameang Pinrang. The research object is the Village government officials Pallameang Pinrang. The sample is a whole apparatus of 16 people. The analysis used is multiple linear regression analysis. The results of the analysis concluded that together all of the variables that incentives, awards, work environment, education and training positive and significant impact on the performance of government officials Village Pallameang Pinrang. The most influential variable is the provision of incentives.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIFITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN SIDENRENG RAPPANG Erfina Erfina; Muh. Arisal Asad
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Tax is one of national development funds in order to improve the welfare of society. In this regard the importance of the tax management is a priority for the government. In connection with the land and building tax revenue gained by the region, as many looks are still many deficiencies in it, especially the low participation in the payment of property tax that it was his duty. And the most obvious kejangggalan happens on the ground is often the village chief / headman pay off their own property taxes by using private money or cash villages. Thus the required analysis of the factors that influence the effectiveness of property tax collection. This study aimed to analyze the effectiveness of property tax collection and the factors that influence it. This type of research is quantitative descriptive. The sampling technique is purposive, where the total sample of 72 respondents. Data collection techniques, using questionnaires for primary data. Technique of data analysis, with quantitative descriptive analysis approach. The results of this study show that the effectiveness of the UN voting in Sidrap in general it can be concluded that proved effective operation of the processed questionnaire data obtained in which the amount of 74.54%. which means in the category efektif.Faktor which affect three types ie: Environmental characteristics with the yield at 68.1% Less influential, Full Feature with a yield of 72.5% Less influential, Policy and Practice Management with a yield of 68.92% Less take effect. Results of statistical processing to test R Square: 0,025 x 100% = 2.5 (the effect of X to Y) were 100% - 2.5% = 97.5% (the rest is influenced by other factors). This means that the effect of x only by 2.5%.
ANALISIS STRATEGI PEMASARAN PERUMAHAN DI MAKASSAR (Studi Kasus PT Indah Bumi Bosowa) Mukhtar Galib
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aimed to : (1) to know the storey level of excellence of competition PT IBB so that can expand a period of to come (2) to know the accuracy of marketing strategy conducted by PT. IBB in maximizing ability and its weakness minimization to exploit the opportunity and lessen the threat faced. This research represent the case study. Technique the data analysis used is : descriptive statistical analysis of BF-ALBA, the SWOT analysis, I-E Matrix and matrix TOWS /SWOT with analysing various factor of external and internal company logically and systematic. The results of this research showed that : (1) through the descriptive statistical analysis of BF-ALBA obtained a mean score from fifth of industrial real estate emulation variable that is, new comer, emulation in industry, distribution of housing requirement, buyer and substitution goods of equal to 9,80 or 32,67% from maximal score. This score be at the low category meaning PT. IBB have the low excellence competitive. (2) analysis of marketing strategy with the SWOT method analysis, so that PT. IBB have the big market opportunity. Nevertheless PT.IBB have the internal weakness. In a condition like this company better use the strategy of development of market turn-around that is internal problem minimization of company so that can grab the market. From I-E Matrix look that PT.IBB be at the cell of growth and build. Matter this means strategy which better be conducted by a company is intensive strategy like market development, penetrating of market and product development housing
PENGARUH KEPEMIMPINAN, KEMAMPUAN MANAJERIAL DAN MOTIVASI TERHADAP KINERJA TENAGA PENJUALAN PADA CV. GITA MANDIRI GOWA Tamrin Meda
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze (1) Effect of leadership, managerial ability and motivation partially on the performance of the sales force; (2) The effect of leadership, managerial ability and motivation simultaneously on the performance of the sales force. This study is a population of the entire sales and non-sales personnel CV. Gita Mandiri Gowa totaling 32 people. Month study period December 2015 to February 2016. The data was collected using questionnaires, interviews and documentation. Methods of data analysis in this study using multiple regression analysis. Data collected were analyzed using the t test and F test results showed that (1) There is a significant and positive influence among the leadership of the performance (value T calculated at 7.784 is greater than t table of 2.045 and 0.0000 significance); (2) There is a significant and positive influence among the managerial capacity of the performance (value T count equal to 2,591 bigger than t table of 2.045 and significance 0.015); (3) There is no significant and positive effect of motivation on performance (value T calculated at 0.353 is greater than t table of 2.045 and 0.727 significance greater than 0.05) .; (4) There is a significant and positive influence among the leadership, managerial ability and motivation together on the performance (value calculated at 104.557 T is greater than t table of 3.340 and 0.000 significance). The factors that most affect the performance is leadership while not influential factor is motivation.
PENGARUH PENILAIAN PEMBERIAN KREDIT TERHADAP KUALITAS KREDIT (Studi empiris pada KPRI Satria di Isimu Kabupaten Gorontalo) Arifin Arifin
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how much influence the provision of credit ratings on Credit Quality on Employee Cooperative Republic of Indonesia Satria Isimu Gorontalo regency, either simultaneously or partially. Sampling method used in this research is purposive sampling method, whereas the basic data collection is through a list of questions that tested the validity and reliability through each item to questions in the questionnaire. The analytical method used is multiple regression. The first hypothesis testing results show that the credit ratings simultaneously significant effect on quality of credit of 0.978 or 97.8% (very high category based interpretation Guilford). The results of this study indicate that the proposed model is acceptable and can be explained jointly by the variation of the variable credit ratings. While external variables not examined but also affect the credit quality of 0.022 (2.2%). For example a credit line of professionalism. Results of testing the second hypothesis that the partial credit ratings affect the credit quality of, among others: Character partially positive and significant impact on quality of credit of 0.092 (9.28%); Capacity partially positive and significant impact on quality of credit of 0.128 (12.8%); Capital partially positive and significant impact on quality of credit of 0,270 (27.0%); Collateral partially positive and significant impact on quality of credit of 0.572 (57.2%) and Condition of economi partially positive and not significant to the quality of credit of 0.091 (9.1%)
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSITAS PERILAKU WAJIB PAJAK DALAM PENGGUNAAN E-FILING PADA KANTOR PELAYANAN PAJAK MADYA MAKASSAR. Asbi Amin
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to improve system quality, information quality, usability, ease and user satisfaction of interest in the use of e-filing at KPP Madya Makassar This study uses primary data by conducting direct research in the field by providing questionnaires / questionnaires to 92 respondents from taxpayers bodies registered in KPP Madya Makassar who want to be respondents. Data analysis method used is multiple linear regression analysis. The result of research shows that system quality, information quality, usability, ease and user satisfaction have a positive and significant effect to competition in KPP Madya Makassar.
REFORMASI AKUNTANSI : MENGAPA ACCRUAL BASIS LEBIH BAIK ? Riza Praditha; Kartini Kartini; Henni Mande
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of writing this article is to explore and understand more deeply what kind of Accrual Basis and Cash Basis and what is behind the change of Cash Basis method to Accrual Basis on public sector organization and why Accrual Basis is better than Cash Basis. This paper is a literature study using Qualitative Descriptive Comparative method. The results found that the existence of Basis Cash changes to Accrual Basis backed by the condition of accounting information. Accrual Basis is considered more multiply because it is able to present more transparent and accountable information on financial statements compared to Cash Basis so as to reduce the potential for fraud.
SISTEM TEKNOLOGI INFORMASI MANAJEMEN STRATEGI FUNGSIONAL RUMAH SAKIT MELALUI PENDEKATAN MODEL RANTAI NILAI Rachman Suwandaru; Herlinah Herlinah
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

To achieve competitive advantage, Hospitals need a strategy, which effectively requires the support of information systems. Implementation study on the role of information technology management strategy system in hospital management is intended to approach for customer / patient satisfaction, the achievement of organizational goals and enhance competitiveness (competitive adventage). The threat model and competition (competitive forces model) is used to explain the application of information technology in overcoming the competition externally. This study examines the approach model of the application of information technology systems with Value Chain Model (Value Chain Model). This model is used to know the application of Information Technology (IT) internally. Application of hospital information technology system with chain model using main activity and supporting activities. These activities are IT infrastructure, management, accounting, finance, HR management and so forth. Almost all hospitals have implemented Hospital Management Information System (SIMRS), so that the hospital business processes run in accordance with the vision and mission. Information Systems Model The hospital uses an integrated information system model on all poly management functions with reference to hospital development plans and using centralized management strategies for accurate decision-making.
PENINGKATAN PRESTASI BELAJAR DENGAN METODE MC KERNAN PADA SISWA SMP MUHAMMADIYAH 5DI MAKASSAR TAHUN PELAJARAN 2017/2018 (SUATU STUDI TINDAKAN KELAS) Sabia Sabia
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is the application of Bandura theory (1978) that human resources are developed through the ability of action and treatment that makes human resources achieve an achievement. Classroom action research is a scientific research activity performed rationally, systematically and empirically reflective on the various actions undertaken by teachers who as well as researchers. This research hopes that the teacher can improve the learning process through a deep study of what happened in his class. The teacher at SMP Muhammadiyah 5 Makassar is no longer a practitioner, who has been satisfied with his work for years without any improvement and innovation, but also as a researcher in his field. Teachers' actions are based solely on actual and factual problems that develop in their classes. More adri it SMP Teachers are required to be able to master the curriculum, master the material, master the method, and not least the teacher must also be able to manage the class in such a way that the learning takes place actively, innovative and fun. This school action research was conducted in SMP Muhammadiyah 5 Makassar. The timing of this classroom action research begins from 1 February 2017 to 1 June 2017, with four key steps: action planning, action execution, observation (observation), and reflection, involving teachers. Technical analysis is digchised with ANOVA method. The results of this study that by following the development training with the application of learning models, teachers generally adopt and adapt the learning models in it. Based on the results of observations of teachers (especially in cycle I), obtained the information / data that there are still teachers who have not done approach McKernan method can provide changes to the value of student learning outcomes.

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