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 KEPEMIMPINAN, MOTIVASI, DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN GOWA Riska Aryuni
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 study is to know and analyze the influence of leadership, motivation, and work discipline on the performance of employees of industry and commerce of gowa regency and analyze the factors that have dominant influence on employee performance. This research is carried out in the Department of Industry and trade of gowa regency using a sample of 53 respondents. Data analysis used is descriptive to explain the characteristics of respondents and description of research variables. Furthermore, quantitative data is analyzed by multiple regression analysis tools through Statistical Package For Social Science (SPSS) program to know information about the influence of leadership factor, motivation and work discipline, on employee performance either simultaneously or partially. The results of this study indicate that simultaneously all the independent variables studied have a positive effect on the performance of employees of industry and commerce of gowa regency, and the factors that have dominant influence on the performance of employees of Industry and Trade Office of gowa regency is the motivation factor. Based on the results of the research, recommendations can be given that is to improve the performance of employees at the Department of Industry and trade gowa district is needed leadership, motivation, discipline work.
ANALISIS PENGARUH SANKSI DAN PENERTIBAN PAJAK KENDARAAN BERMOTOR TERHADAP EFEK JERA WAJIB PAJAK DENGAN WATAK WAJIB PAJAK SEBAGAI PEMODERASI Muhammad Fachrul Syarlis; Putri Amanda Octavia
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 study is to determine the effect of tax sanctions and tax control on the deterrent effect of Motor Vehicle Taxpayers associated with taxpayer interaction (Study on UPT SAMSAT Revenue scope Office of South Sulawesi Province).Types of data used are: Primary data in the form of questionnaires and secondary data in the form of monthly realization report of Motor Vehicle Tax (PKB) fiscal year 2015-2017. Data analysis method used is Quantitative Analysis by using multiple linear analysis and Moderated Reggression Analysis (MRA), validity test, reability test, normality test and multicolinearity test. Population in this research is all Motor Vehicle Taxpayer registered at SAMSAT UPT Revenue scope of Regional Income Board of South Sulawesi Province. The sample in this research is determined by 100 taxpayers of Motor Vehicle Tax by using accidental sampling technique. The data was processed using SPSS version 22. The results of this study indicate that the Tax Sanctions have a positive and significant effect on the Deterrent Effects of Taxpayers, the Control of the PKB has a positive and significant effect on the deterrent effect of Taxpayer, Tax sanction with the Taxpayer character in relation to the PKB Compulsory Effect has positive and insignificant effect, PKB with the character of Taxpayers in relation to the Effects Deterrent PKB PKB positive and insignificant.
PENGARUH HUMAN CAPITAL TERHADAP KINERJA BUILDING MANAGEMENT PADA PENGELOLAAN GEDUNG MENARA BOSOWA MAKASSAR Mashur Razak; Haeruddin Haeruddin
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 is to know and to analyze the impact of human capital (individual capability, individual motivation, leadership, the organization climate, and workgroup effectiveness) to performance Building Management of Menara Bosowa Makassar. This research using the survey method with the amount of sample 71 respondent, it is analyzed using program of SPSS 23. This research shows that :1) individual capability have positive and insignificant effect to Menara Bosowa Building Management performance; 2) individual motivation has positive and significant effect to Menara Bosowa Building Management performance; 3) leadership has positive but not significant effect to Menara Bosowa Building Management performance; 4) the organization climate has positive and significant effect to Menara Bosowa Building Management performance 5) workgroup effectiveness gives positive and significant effect to Menara Bosowa Building Management performance.
PENINGKATAN PEMBERDAYAAN PELAYANAN PUBLIK H. Abdul Rasul
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know how to improve public service empowerment for society. The results of this study are For the service user community, empowerment approach can facilitate them to access information service, controlling the implementation of services, and obtain their dignity and position as a sovereign citizen.But most importantly, through empowerment of public services all parties good government bureaucracy , staktholders, and the service user community, can realize that the responsibility of the quality of public services is essentially a shared responsibility.
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KINERJA GURU SEKOLAH SMP NEGERI I CEMPA KABUPATEN PINRANG Sadariah Sadariah
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Good principal leadership can be the main driving force in supporting effective and efficient education in schools. Objective conditions need to be assessed in order to measure the extent of the implementation of the task of teachers in schools, given the implementation of these tasks can be influenced by several factors. This study aims to: Describe the leadership of the principal, to the performance of teachers in SMP NEGERI I CEMPA Pinrang District, analyzing the partial influence of leadership of the principal on the performance of teachers in SMP NEGERI I CEMPA Pinrang Regency, This study used a quantitative approach with data collection techniques through questionnaires on 45 teachers as population and also as sample of research. Test requirements analysis is done through linearity test, while the data is analyzed descriptively and hypothesis test with multiple regression. The results show that (1) principal leadership and teacher performance are generally in very good category, (2) Leadership of principals gives positive influence to teacher performance. The higher the leadership of the principal, the more the teacher performance in SMP Negeri I CEMPA Pinrang District
PENGARUH SERVQUAL TERHADAP CITIZEN SATISFACTION (STUDI PADA PENGGUNA TRANS MAMMINASATA) Harry Yulianto; Syarief Dienan Yahya
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The growth of city if it has not offset by the development of road infrastructure, so it has make congestion on some roads, then it has an impact toward time and economy. One of solution to overcoming the road transportation congestion is the provision adequate of mass transport that can interest people to leave the private vehicles and switch to public transport. An aims this research to examine the effect of servqual toward citizen satisfaction on Trans Mamminasata. This study was using a quantitative approach, with cross sectional design. Sampling technique in this study was using non probability sampling with purposive sampling method. Techniques of data collection for hypothesis test was using questionnaires with closed question. Variables was used in this study such us independent variables (servqual) and the dependent variable (citizen satisfaction). The independent variable consists of five dimensions, such us: reliability, responsiveness, tangibles, assurance, and empathy. In this study, the instrument validity test using Confirmatory Factor Analysis (CFA), and reliability test performed using cronbach's alpha correlation. There are six hypotheses in this study which test using different data analysis techniques, such us: simple linear regression (H1, H2, H3, H4, and H5), and multiple linear regression (H6). The results of this research showed that there were three rejected hypotheses (H1, H2, H3) and three accepted hypotheses (H4, H5, H6).
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN TERHADAP PELAPORAN KEUANGAN PEMERINTAH DAERAH KEPULAUAN SELAYAR Fina Diana; Nurmiati Nurmiati; Nur Hadiwijaya
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of human resources, information technology, and financial supervision of the financial reporting information of the Regional Government of Selayar Islands Regency. The analytical method used in this research is quantitative analysis method, that is analysis using numbers and statistic calculation to analyze a hypothesis and need some analysis tool that is: (1. Validas and reability of research data, 2. Multiple regression analysis). The result of the research found that Human Resource and Financial Supervision have positive and significant influence to Local Government Financial Reporting of Selayar Islands Regency. While Information Technology has no effect on Financial Deposit with Rule of Regression Squared (R2) is 0,923, this means 92,3% change variation of all variables can be explained simultaneously by human resource variable and financial control. The rest of 7.7% is determined by variables or other factors from outside the model.
TINJAUAN HUKUM TERHADAP PERCERAIAN AKIBAT PERESELINGKUHAN (Studi Putusan Nomor : 0032/Pdt.G/2015/PA.Msa) Rasdianah Rasdianah
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This experiment aims to: (1) to determine whether the affair could serve as a reason for divorce, (2) to find out the considerations in the judge granted the request divorce due to infidelity. Verdict number: 0032/Pdt.G/2015/Pa.Msa. This study using the research type normative empiricial the fokus research on secondary data sources and supported by primary data the research literature and research directly in the field, in the form of direct interviews in the field, with the relevant parties to discuss the issues to be discussed in this thesis. The results of this study showed : (1). that divorce due to infidelity in decision numbers : 0032/Pdt.G/Pa.Msa in terms of Law No. 1 of 1974 concerning marriage and compilation of Islamic law when the marriage broke up because of divorce, “to divorce there must be a reason,” if the husband and wife can not live peacefully as husband and wife ". verdict in his case decided by looking at sitting through the evidence with the testimony of witnesses. (2). that consideration of the judge in deciding the divorce due to infidelity case verdict numbers: 0032/Pdt.G/2015/Pa.Msa.is by considering the state of the Petitioners and Respondent households that are not able to get along anymore, so the judge decided to accept the petition. Based on the results of these studies are recommended : (1). Applicant should have been in applying should match what the reason could be proved in court. (2). For the judge to give impartial verdict to the Applicant and the Respondent.
ANALISIS ARUS KAS SEBAGAI SUMBER INFORMASI KAS OPERASIONAL PADA PT JALAN TOL SEKSI EMPAT MAKASSAR Ester Tamallo
AkMen JURNAL ILMIAH Vol 15 No 3 (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 information of positive operational source at PT. JalanTol Seeksi EmpatMakassar. The methods used are Direct Methods and Indirect Methods. Direct Methods convert each post to the income statement directly to the cash market, and report all receipts and operations payments. Indirect Method Indirect method reconciles reported earnings with cash flow. Indirect method starts from net income as a cash flow. While the results of research in the preparation of cash flow statement using Direct Method and Indirect Method at PT. The Four Section of Makassar Toll Road can be summarized as follows: Cash and Cash Equivalents in 2015 is decreased because, interest income on deposits, accrued expense sources, bank loans, decrease and purchase of fixed assets and the addition of intangible assets. Cash Flows from PT. . Toll Road Section Four Makassar each year is stated positive in generating cash.So PT. Section Four Toll Road Makassar can maintain, maintain the operating capability of the entity and pay debts, interest, without the help of external funding sources.
PENGARUH PENGGUNAAN SISTEM TEKNOLOG INFORMASI DAN PERSEPSI MITRA KERJA (SATKER) TERHADAP MODUL PENERIMAAN NEGARA GENERASI KE II (MPN G2) PADA KPPN MAKASSAR II Indrawan Azis
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Title of this research is “Information Technology System Influence and Partnership Perception to 2nd Generation Nation Reception Module (MPN G2) of KPPN Makassar II”, The Information Technology System development is also take effect on Government that more and more attempted to optimize the Information Technology System, as example to develop Tax Payment System in online known as 2nd Generation Nation Reception Module (MPN G2). The Focus of this research is not only to compare usage of MPN G1 and MPN G2, but also to identify KPPN Makassar II Partnership Perception of MPN G2 that just been applicated on 2016. Data Analysis Method of this research is qualitative analysis consist of validity test, reliability test, and multiple linear regression analysis. Data analysis process is obtain by SPSS version 17, From the resullt of data, it prove that the Information Technology System’s effect and partnership perception giving positive and significant influences to KPPN Makassar II by MPN G2

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