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
IMPLEMNTASI METODE PENEMUAN TERBIMBING DALAM PEMBELAJARAN MATEMATIKA UNTUK MENINGKATKAN PEMAHAMAN KONSEP DAN KEMAMPUAN BERPIKIR KRITIS SISWA SEKOLAH DASAR DI KECAMATAN TAMALATE KOTA MAKASSAR Novita Dwi Maharani Sabban
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The low understanding of concepts and students' critical thinking skills is a crucial problem in mathematics learning. To solve this problem, there needs to be an innovative learning method and can activate students in the classroom. One method that can be done is to apply guided discovery methods. The purpose of this study was to determine the impact of mathematics learning with guided discovery methods on the ability to understand concepts and the ability to think critically of elementary school students. This study uses experimental design using a control group. The study subjects involved 104 elementary school students in Tamalate District, Makassar City, which consisted of three levels of school, namely high, medium and low levels. The instrument of data collection was in the form of test questions on the ability to understand concepts and the ability to think critically, observation sheets, attitude scale questionnaires and interview guidelines. From the discussion of research results, after applying mathematics learning with guided discovery methods it is known that understanding the concepts and critical thinking abilities of students who take learning with guided discovery methods is better in improving students' understanding of concepts and critical thinking skills at high, medium and low school level. In addition, most students showed a positive attitude towards mathematics learning with guided discovery methods. Based on research findings, mathematics learning with guided discovery methods is very potential to be applied in the field in an effort to improve the quality of education.
REFORMASI BIROKRASI POLRI DALAM MENINGKATKAN KUALITAS PELAYANAN PUBLIK PADA KEPOLISIAN DAERAH SULAWESI SELATAN Ridwan DP
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research was conducted to: (1) Want to know what South Sulawesi Regional Police are doing in improving the quality of public services to achieve the target according to the Outcome Indicator; (2) Want to know what is done by the South Sulawesi Regional Police in an effort to improve the quality of service of the Indonesian National Police to be excellent; (3) Want to know what is done to improve the Capacity and Accountability of Performance of the South Sulawesi Regional Police. This research uses descriptive qualitative research method with a case study research strategy by taking a sample of 3 people in the service department, namely Integrated Police Service Centers (SPKT) as reporters (community), Traffic Unit (Sat Lantas) as applicants for Driving Permits (community) and Security Intelligence Unit (Sat Intelkam) as applicant for Police (community) Records. This research was conducted for 2 weeks, May 7-23. The results of this study indicate that: (1) the form of POLRI services that are perceived to be less fulfilling than the expectations of the community: (2) there is still a weak link between budget inputs and organizational performance and there is no comprehensive standardization of apparatus facilities and infrastructure: (3) the weak link between budget input and organizational performance, and activity orientation is still not fully focused on the expected results and the impact of the benefits caused to the public / public both directly and indirectly and the amount of operational costs that are not comparable to the quality of service or the resulting development impacts. However, in general, the South Sulawesi Regional Police is capable of implementing a good, clean and free from Corruption Collusion and Nepotism (KKN) governance, increasing the quality of public services and increasing the capacity and accountability of bureaucratic performance.
PARTISIPASI MASYARAKAT DI DAERAH PEGUNUNGAN TERHADAP PERWUJUDAN GOOD GOVERNANCE Muhammad Rais Rahmat Razak
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Community participation in mountainous areas towards the realization of Good Governance in Maiwa District, Enrekang Regency ". The study aims to 1) To determine the participation of the community in the mountainous area of ​​Maiwa Subdistrict 2) To find out the realization of good governance in Maiwa Subdistrict 3) To determine the effect of community participation in the mountainous region on the realization of good governance in Maiwa District, Enrekang Regency. The method used is descriptive quantitative research with frequency table analysis techniques to determine the condition of independent and dependent variables, namely the participation of people in mountainous regions as the variable "X" and the realization of good governance as a variable "Y", while to find out the formulation of associative problems using Simple Linear Regression Analysis . The results showed that the participation of the community in the mountainous area of ​​Maiwa Subdistrict was 69.2 in the "Good" category. The realization of 77.02 percent good governance in the category of "Good" while the influence of participation in the mountainous community towards the realization of good governance using simple linear regression analysis then processed using spss version 20.00 obtained R2 or R square values ​​from the summary table of 0.239 or 23.9 percent Community participation in mountainous regions has an influence on the realization of good governance in Maiwa Subdistrict, Enrekang Regency. While 76.1 percent is caused by other factors not examined.
PENGARUH PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING (Studi Pada Kantor SAMSAT Wilayah I Kota Makassar) Andi Marlinah
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to examine the effect of knowledge and awareness on taxpayer complience in paying vechile tax in SAMSAT office area I Makassar city with sanction as moderating variable. The research data was obtained from questionnaires (primary) by taking as many as 100 respondents taxpayer.The analysis data was used by Moderated Regression Analysis (MRA) with SPSS 24.0. These result of research showed that knowledge and conscious have a positive effect on compliance tax, sanctions can’t moderate the relationship between knowledge on taxpayer compliance, and sanctions can’t moderate the relationship between conscious of motor vehicle taxpayer compliance.
KEBIJAKAN HUKUM PIDANA TERHADAP TINDAK PIDANA PENGHINAAN / PENCEMARAN NAMA BAIK MELALUI INTERNET DI INDONESIA SEBAGAI CYBERCRIME Syarifuddin Syarifuddin
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Through a criminal law policy to provide protection for users and providers of information technology from cybercrime, the government designs and ratifies Law No. 11 of 2008 concerning Information and Electronic Transactions (UU ITE). This Act further emphasizes the existence of Indonesia as one of the countries that is serious in fighting cybercrime. But in practice, this Law has become a rule that shackles the exercise of freedom of expression. This happened because of the existence of Article 27 paragraph (3) which regulates criminal acts of insult / defamation as part of cybercrime. In fact, the act of humiliation has been clearly regulated, clearly and concretely in the Criminal Code and the Civil Code. In legal politics, it is not easy to establish an act as a criminal act and must first go through several in-depth review processes. The problems discussed are: What is the criminal law policy against criminal acts of insult / defamation through the internet in Indonesia? How is the guarantee of the protection of freedom of expression on the internet associated with the existence of criminal acts of insult / defamation in Law No. 11 of 2008 concerning Information and Electronic Transactions as amended to Act Number 19 of 2016? This research is a normative juridical research with a doctrinallegal approach. As a normative system, the law must be viewed comprehensively such as principles, norms and meta norms. Criminal law policy against criminal acts of insult in cyberspace is actually a duplication of the Insult provisions stipulated in the Criminal Code, this is clearly contrary to the lex scricta principle, and lex certa. Making criminal acts of humiliation as a cyber crime with a relatively heavier crime rather than giving a deterrent effect but instead creates a chilling effect on freedom of opinion and expression. Removing Article 27 Paragraph (3) in the ITE Law is a choice that needs to be done by the Government by implementing a return to the balance of conditions for criminal acts of humiliation in the form of good name recovery and applying compensation that needs to be associated with the Criminal Code Bill relating to criminal prosecution.
PENGARUH KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN PENGGUNA NOTEBOOK ACER PADA PT. GENIUS ALVA MAKASSAR Muhammad Amir
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 product quality on consumer satisfaction of Acer Notebook users at PT. Genius Alva Makassar. The types of data used are qualitative and quantitative data, data sources used, namely primary data and secondary data. The collected data were analyzed descriptively, ie the data obtained in the field were processed in such a way as to provide a systematic understanding, then statistical calculations were carried out by simple regression analysis, correlation coefficient, determination coefficient (r ^ 2) and t-test. From the calculation results obtained a value of y = 17.51 ​​+ 0.63 x, while the correlation coefficient (r) is 0.527 and the coefficient of determination (r ^ 2) is 27.77%, the result of the t-test calculation where t-count> t-table is 3.522 > 2,034, this states that there is a true influence of product quality on consumer satisfaction on Acer Notebook users at PT. Genius Alva Makassar.
PROSEDUR PEMOTONGAN PAJAK PERTAMBAHAN NILAI TERHADAP ALOKASI DANA DESA DI DESA BELLU KECAMATAN SALOMEKKO KABUPATEN BONE Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to know the procedure of tax deduction of value added to the allocation of village funds, This research using descriptive method with qualitative approach. The type of data was primary data and secondary data.Data collection was done by interview and documentation. Analisys data method used was descriptive qualitative. The results of this reserch indicated that the partners submit tax invoices or bills to the village treasurer over the submission of BKP or JKP. The payment made by the village treasurer to the counterparty for invoices based on the tax invoice was the payment after the VAT deducted, after tax consultant deposits the VAT then the E-Billing evidence is than handed back to the village treasure to be archived and submitted to partners.
PENGARUH KUALITAS JASA “JENIUS BTPN” TERHADAP KEPUASAN NASABAH PADA PT. BANK TABUNGAN PENSIUN NASIONAL CABANG MAKASSAR Dirwan Dirwan
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to know the influence of the quality of service by using four variables i.e. efficiency (X 1), fulfillment (X 2), reliability (X 3) and privacy (X 4) toward customer satisfaction at PT. Bank Branch National retirement savings Makassar. The data used are the primary data and secondary data with measurement tools using the method of multiple linear regression, hypothesis testing (t-test and F-test), as well as a test of the feasibility study (test reliability and validity of test) and the number of samples used as many as 100 respondents. The results of this study demonstrate a significant influence of partially and simultaneous to quality services are fulfillment, efficiency, reliability, and customer satisfaction against privacy. The most dominant variables influencing customer satisfaction is reliability.
ANALISIS KONTRIBUSI DAN POTENSI PENERIMAAN JASA PARKIR TEPI JALAN UMUM TERHADAP PENDAPATAN ASLI DAERAH (PAD) Andi Widiawati
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to determine (1) how much contribution of service park on the street to the income of local own in Makassar, (2) how much potential of service park on the street revenues. This research aims made with quantitative of descriptive method, whereas the method of data collection is done by observation, interview, and literature study. Location of observation is done at one of area park in Asindo area with three park point to be aims sample. The sampling method using purposive random sampling techniques. Taking sample hoped can substitute park point in asindo area. This result of research indicate that (1) service of on the street parking has big contribution to park service. (2) until five (5) years, 2007-2011 Contribution of service park on the street to area service and the income of local own is fluctuative. (3) Potential of revenue from observation is bigger than realization of revenue which is deposited in Region Company of Park Makassar Raya, with assumption turn over are devided by three level are optimist (1 hour), moderate (2 hour), and pessimist (4 hour) .
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT KAJANG KABUPATEN BULUKUMBA Akhmad Akhmad
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study uses the variable motivation, ability, discipline, leadership and communication as variables that influence employee performance. Results of multiple regression statistic value to test the hypothesis statistical values ​​obtained results 0,042 work motivation, work ability 0.000, 0.006 work discipline, leadership 0.001, 0.002 and communications, these results indicate that statistically significant then the hypothesis is accepted. Statistically explained that the factors affecting the performance of the first employees work motivation has a significant influence on employee performance, both kemempuan work have a significant influence on employee performance, the third discipline has an influence on employee performance, the four leadership has an influence on the performance of employees, and the fifth communication have an influence on employee performance. The findings for the factors that affect the performance indicates that motivation, increased employability, leadership and employee communications will improve the performance of employees at Head Office Bulukumba Kajang

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