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 PENGARUH KOMPENSASI FINANSIAL DAN NONFINANSIAL TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KOTA BAUBAU Nasriah Akil
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the Effect of Financial and Nonfinancial Compensation on Employee Performance at Human Resources Agency and Human Resource Development Office of Baubau City. Based on the results of analysis and discussion that have been stated previously, the authors conclude that Financial Compensation and Non-Financial Compensation simultaneously have a significant effect on Employee Performance at the Office of BKP Human Resources Baubau City with a singnifikansi level of (0,042). Partially Financial Compensation affects the significance of Employee Performance with singnificancy level of (0,038) whereas Non-Financial Compensation influences No significancy to Employee Performance with Value significancynya (0,161).
PENGARUH KENYAMANAN DAN KEMUDAHAN PENGGUNAAN FASILITAS ATM BNI TAPLUS TERHADAP KEPUASAN NASABAH PADA BANK NEGARA INDONESIA KANTOR CABANG UTAMA MAKASSAR Dirwan Dirwan
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Quantitative research is conducted to mengehui partial influence of convenience and ease of use of ATM facilities BNI Taplus to customer satisfaction Bank BNI Makassar Branch Office. Primary data in the form of questionnaire, distributed to one hundred customers in Bank BNI Makassar Branch Office. Research data were then analyzed using multiple linear regression analysis technique. Previously, the primary data were tested instruments and qualified regression analysis ie the classical assumption test. Based on the results of regression analysis and t-statistical test, this study concludes: convenience has a positive and significant impact on customer satisfaction, the first hypothesis accepted; ease of negative and significant impact on customer satisfaction; furthermore convenience has a more dominant influence than ease in customer satisfaction.
TINJAUAN YURIDIS TERHADAP PUTUSAN DECLARATOIR YANG TIDAK DAPAT DIEKSEKUSI Rezky Apdina Arzani
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The aims of this research are : (1) to understand and analyze the implementation of Article 74 paragraph (1) of Law to study verdict MARI number 739/PK/PDT/2011; (2) to understand and analyze legal steps can be taken to the request civil applicant if linked by Supreme court decision NO. 739 PK/PDT/2011 and No. 298/Pdt.G/2014/PN.Mks. The research method of this thesis is normative research. Supreme court decision no. 739/PK/PDT/2011. Based on the analysis that, incuding the contentiosa case, we may be found the declaratoir decision or condemnatoir decision. Decisions can be ececuted if they are in form of condemnatoir decision. If there is a decision that only list the declaratoir decision, and it was final and binding. So the legal action that can be filed is to file a new lawsit. The new lawsit demands to include condemnatoir decision, so the party can be forced to execute declaratoir decision. In the new lawsit, the plaintiff may also sue uitvoerbaar bij vooraad or decision necessarily because there has been a previous decision wich was final an binding.
ANALISIS EFISIENSI DAN EFEKTIFITAS PENGELOLAAN ANGGARAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SINJAI Hasdiana S Hasdiana S
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The results showed that the efficiency ratio analysis results showed that the average level of efficiency of budget management at the Department of Trade and Industry Sinjai during 2011 to 2015 was 41%, meaning efficient budget management implemented. The results of the analysis of the effectiveness ratio showed an average level of efficiency of budget management at the Department of Trade and Industry Sinjai during 2011 to 2015 was 87%, meaning effect budget management implemented.
STRATEGI ADOPSI SOFTWARE SISTEM INFORMASI BARU: STUDI TERHADAP IMPLEMENTASI RMS Syarifuddin Syarifuddin
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The advancement of information technology has an influence on the organization when the technology is adopted. Information technology can affect the nature and effectiveness of communication processing, coordination and control within the organization. Some mindset developers of information systems tend to focus on analysis and development not on implementation. Though the success or failure of information systems software project depends on the success of implementation and value obtained by the client. Errors in implementation may lead to failure to adopt information technology. Problems related to the planning and implementation of information technology should be taken seriously by management. To improve the success of the adoption of an information system, it is necessary for a system implementer to implement an implementation strategy supported by communication skill to support the success of system implementation. Appropriate application and implementation of technology can enable the technology to become a strategic property. The use of information technology as a strategic asset in organizing and managing organizations can make organizations more responsive, flexible and efficient or even organizations can excel in competing.
PENGARUH INDEPENDENSI, INTEGRITAS, BUDAYA KERJA, KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR KANTOR AKUNTAN PUBLIK (KAP) DI MAKASSAR Arman S Arman S
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The effect of independency, integrity, work culture ,emotional intelligence and leadership style of auditor performance at Public Accounting Firm (KAP) in Makassar. (supervised by Muhammad Su'un, FadliahNasaruddin).This research aimsat examining the influence of independency, integrity, work culture, emotional intelligence, and leadership style ofauditor's performance. This research using primary data obtained by questionnaire, data were collected using survey method with questionnaire form. Samples of this research are the auditor who is at Public Accounting Firm (KAP) in Makassar. Data were analyzed by Statistical Package For The Social Sciences (SPSS).The results of this research show that auditor independency, Integrity, Work Culture, Emotional Intelligence and Leadership style gave a positive effect on auditor performance. The result of hypothesis testing provide synthesis that higher independence of auditors, Integrity, Work Culture, Emotional Intelligence and Leadership Style owned by auditor at KAP, then performance of auditors will be better also.
SISTEM PENGENDALIAN INTERN DALAM UPAYA MENCEGAH TERJADINYA KREDIT MACET PADA PT. BANK RAKYAT INDONESIA (PERSERO). Tbk KANTOR CABANG SINJAI Amir Amir; Andi Ika Nurfika
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the internal control system in an effort to prevent the occurrence of bad loans at PT. Bank Rakyat Indonesia (Persero). Tbk Branch Office of Sinjai. The method of analysis used in this research is descriptive analysis method. The method of analysis by first collecting existing data and then clarified, analyzed and interpreted so as to provide a clear picture of the circumstances under study. The results showed that the internal control system in the effort to prevent the occurrence of bad debts at the Indonesian people's bank (Persero) Tbk Branch Office Sinjai through the stages of internal control, the environment control, risk assessment, control activities, information and communication and monitoring / monitoring has been running very effective. This is evident from all the shared questionnaires. From 19 questions on 20 respondents there are 98% yes and 2% answer no answer. And from the collectibility report for the loan for a year showed 0.93% who experienced bad credit. Which means the level of bad debts at Bank Rakyat Indonesia (Persero) Tbk Branch Office Sinjai classified as low because the standard of BI maximum 5%
PENGARUH PERAN SATUAN PENGAWASAN INTERNAL TERHADAP PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI KEAGAMAAN ISLAM NEGERI (PTKIN) DI INDONESIA Purwanto Wahyudi; Murdifin Haming; Asriani Junaid
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to know whether the Internal Control Unit (ICU) has a role to achieve the Good University Governance (GUG) at State Islamic Universities (SIU) in Indonesia This study use primary data which collected by questionnaire share to every respondents . Population in this research are the internal auditors who work on Internal Control Unit (ICU) at the State Islamic Universities (SIU) in Indonesia . The method approach in this research is kuantitative by using simple linear regression analysis.The result shows that Internal Control Unit (ICU) significantly affect the Good University Governance (GUG) achievement at State Islamic Universities (SIU) in Indonesia. So,the conclusion is the Internal Control Unit (CIU) has a role to the Good Universitty Governance (GUG)achievement. It means that in applying of good governanceprinciples in universities, need the role of Internal Control Unit (ICU) as an independent unit to ensure non-academic quality in a university.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI KERJA GURU SMP (Studi Kasus Guru SMP di Kecamatan Pillau Dullah Utara Kota Tual) Rismawati Rismawati
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know the influence of compensation, work discipline and work environment to the achievement of private junior high school teachers in Pillau Dullah North District Tual City. The population in this research is Private Junior High School Teachers in District Pillau Dullah Utara Tual City with total sample of 66 people. Methods in collecting data in this study are questionnaires, interviews, and documentation. Methods of data analysis using descriptive method and quantitative method that is by multiple linear regression analysis used to measure Influence of Compensation, Work Discipline and Work Environment To Work performance of Private Junior High School Teacher in District of Pillau Dullah North of Tual City. Based on the F test the independent variables (compensation, motivation and work discipline) together have a positive and significant influence on the dependent variable (teacher work performance). By testing the correlation coefficient (R) obtained that the level of correlation or the relationship between compensation, motivation and work discipline on teacher work performance is a high relationship that is 72.1%. And motivation is the most dominant factor affecting Teacher performance of Private Junior High School in District Pillau Dullah North Tual City.
ANALISIS ANGGARAN OPERASIONAL SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PT. BANK SULSELBAR Yuswari Nur
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
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This study aims to (1) Analyze the difference between the operational budget and the realization of the Bank Sulselbar, (2) Evaluate the difference that occurred in the operational budget of PT. Bank Sulselbar. This research was conducted at Bank Sulselbar Makassar by using data of operational budget realization of PT. Bank Sulselbar period 2012 to 2016. Based on the results of this study deviation of operational budget 2012 to 2016 obtained the conclusion that the deviation of operational budget of Bank Sulselbar still within acceptable control limits.

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