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Nurkhalik Wahdanial Asbara
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INDONESIA
AkMen JURNAL ILMIAH
Published by institute teknologi dan bisnis nobel indonesia
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
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)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 716 Documents
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ANALISIS SUMBER DAN PENGGUNAAN DANA PADA PT. SERMANI STEEL DI MAKASSAR Basri Laita
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

One that must be considered in the company's operations is the financial management function by using analysis of sources and uses of funds so that the company can run smoothly in achieving the maximum possible profit. In the report the importance of the sources and uses of funds in the research journal of concern to consume is the problem ah keuangaan reports that a major factor as well as support to ensure the continuity of the company's activities
IMPLEMENTASI AKUNTANSI SYARIAH MUDHARABAH MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. BANK MUAMALAT INDONESIA CABANG MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to determine whether the accounting is in conformity with the Islamic mudaraba Accepted Accounting Principles (GAAP) in the PT. Bank Muamalat Indonesia Makassar Branch. The analysis method used is descriptive comparative analysis method, ie by comparing the accounting treatment for the results conducted by Bank Muamalat Indonesia Cab. Makassar with the accounting treatment under Statement of Financial Accounting Standards (IFRSs). From the analysis it can be concluded the discussion: First, for financing the accounting treatment in accordance with Financial Accounting Standards generally recognized where cash financing and measurement basis using historical cost. Second, for the accounting treatment of revenue sharing by PT. Bank Muamalat Indonesia is not in accordance with GAAP especially regarding recognition method in which the Bank Muamalat recognized on cash basis while the SAK stated that income and interest expense recognized on accrual basis. Third, for the accounting treatment of revenue in terms of fees and commissions is not appropriate because the SAK Muamalat fee and commission income is recognized immediately as revenue in all periods, while in commission income and fees SAK indirectly acknowledged its entirety as revenue in the period but estimated according the credit period. This more clearly illustrates how commissions and fees revenue in each period.
TINJAUAN PROGRAM VISIT MAKASSAR YEAR 2011 DI KOTA MAKASSAR Abdul Khalik
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims To Visit Makassar Reviewing Program Year 2011 to the level of Domestic Tourist Arrivals and Manca-State in Makassar and To know the Program Year 2011 to Visit Makassar Room Occupancy Hotels in Makassar. The results showed that the application of Makassar Visit Program Year 2011 to increase the level of domestic tourist visits (domestic) and foreign tourists. Visit Makassar Year Program to increase hotel occupancy rates as Makassar and may increase the contribution program to Visit Makassar Year 2011 Revenue Makassar is quite large, and the level of investment in the tourism sector, particularly in the city of Makassar. Visit Makassar Year Program to encourage the growth of the hospitality industry dibdang, Nightlife, Restaurants and Eating for 7 (seven) years have increased from year to year.
ANALISIS RASIO KEUANGAN DALAM MENGUKUR KINERJA PERUSAHAAN PADA PT. ASKRINDO DI KOTA MAKASSAR Mardiana Ibrahim
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Today, insurance has evolved into a line of business or business interest and has no role in the economic life and in development, especially in the field of finance. PT. Askrindo an insurance or general insurance where the insurance is a banking partner in terms of co closing or warrant the risks that may be experienced by the customers of the bank is to guarantee losses on the occurrence of a credit risk against collateral, such as the risks of fire, theft, robbery, accidents and other
EVALUASI KELAYAKAN KREDIT DENGAN METODE CLASSIFICATION AND REGRESION TREE (CART) Mirfan Mirfan
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Credit worthiness evaluation is an important element in the provision of credit to borrowers. Lending activities required a good and thorough analysis of all aspects of credit that supports the credit granting process, in order to prevent the occurrence of a credit risk. The purpose of this study was to determine the creditworthiness of the debtor by Classification Methods and Regresion Tree (CART). One of the results of assessment of the Credit Application form to obtain credit worthiness statement that can be classified under several conditions, namely: viable with very low risk, decent high-risk, less worthy, and very less feasible.
ANALISIS EKONOMI SOSIAL KEBERADAAN MINI MARKET DI KOTA MAKASSAR (Studi Kasus pada Mini Market PT. Sumber Alfaria Trijaya) Misbahuddin Misbahuddin
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The proliferation of mini-market in Makassar received varied responses, ranging from the mini market continued to support growth, until the termination / delay permits the establishment of a new mini mini Alfamart particular. Besides the proliferation of mini-issues that have been beyond the limit, mini-competition between the issue also drew attention to serious enough, it can be seen from the concentration of several mini in one location so it may be necessary to see how consumers respond to the minimarket, and how consumers in determining the minimarket in the shop to meet their needs. Therefore, it is considered necessary conduct studies or research on the social and economic impact on the community response to the presence of the existing mini market in Makassar over the years, through a survey study of existence Minimarket Alfamart and Consumer Behavior in Makassar.
PERLINDUNGAN HUKUM TERHADAP ANAK SEBAGAI KORBAN KEKERASAN DALAM RUMAH TANGGA Muslimah Muslimah
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to find out how your legal protection that is given to the child victims of domestic violence, as well as what factors led to acts of violence against children in the household. The implementation of the legal protection of children who are victims of domestic violence has been carried out in accordance with child protection legislation. The causative factors of violence against children in the household minimized as much as possible and hope to the parties involved, especially the parents in order to perform its role as a parent as well as possible, so that will not happen the things that are not desirable as violence against children.
PROSES PERADILAN TINDAK PIDANA KESUSILAAN YANG DILAKUKAN ANAK DI BAWAH UMUR DI PENGADILAN NEGERI MARISA KABUPATEN POHUWATO Muh. Nasir
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research was conducted in the jurisdiction of the District Court in the District Pohuwato Marisa precisely in the District Court in the District Pohuwato Marisa. The method used in this paper with a qualitative method of data collection techniques were interviews and documentation, and data collected in the analysis with descriptive techniques. Based on the results of the study showed that the factors underlying the occurrence of a crime committed decency minors among other external factors consisting of the environmental factors, the family, the economy, the government. Criminal justice process for children conducted in accordance with the rule of law Juvenile Court No. 3 of 1997 and how to prevent it is to create a harmonious family environment and the provision of education more towards morality, and how menaggulangi namely through parental control on child behavior and more intennya law enforcement officials in cases of crimes committed minors.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL SEBELUM DAN SETELAH KRISIS GLOBAL 2008 Renny Mointi
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to analyze the differences in performance of Bank Muamalat and Bank Bukopin before and after the 2008 global crisis. The analysis method used is the method of analysis Parief Samples T test (t test) with data processing using the Statistics Program For Social Sience (SPSS) version 16.0. The results of this research show that there are significant differences between the performance of Bank Muamalat and Bank Bukopin before and after the 2008 global crisis. Before the global crisis), 2007) the performance of Bank Muamalat average of 25.29, while the average Bukopin 22.14. After the global crisis (2009) the performance of Bank Muamalat has decreased on average by 2.28 to 83.00, while the financial performance Bukopin decreased on average by 1.00 to 21.14.
ANALISIS EFISIENSI PERDAGANGAN KOMODITAS KEDELAI EDAMAME DI KABUPATEN GOWA Salmiaty Taty
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine: (a) The pattern of institutional and business administration / marketing edamame soybean commodity in order to increase non-oil exports, and (b) structure of edamame soybean commodity markets due to reduced exchange rate.Based on the analysis obtained the following results: (a) Cost is only 45.33 percent of farmers, where farmers’ profits amounted to 31.18 per cent of the FOB price. Reduced acquisition Edamame Soybean farmers due to the instability of the rupiah to the dollar, as well as the influence of global climate change caused a decrease in the quality of Edamame Soybean, (b) obtained the largest profit margin profit margins of exporters with 34.69 percent of the FOB price and traders get the benefit The greatest cost ratio, that is equal to 10.54, and (c) Edamame Soybeans mostly exported, so that with the decline of the rupiah caused Edamame Soybean prices are rising. Edamame Soybean prices in nominal terms on average increased by nearly 100 percent. In 2010 the average per-kg of Rp.9000, up to Rp.16.500, in the year 2011. Edamame Soybean farmers ‘income, using average productivity of the farmers’ income in the year 2011 amounting to Rp.11.070.000,- and in 2012 the income of farmers amounted to Rp.18.810.000,- To develop edamame soybean farming and see the huge role on the economy of edamame soybean Gowa regency, it is necessary to increase the productivity of soybeans Edamame with lending, to manage the more intensive farming and the need for counseling, especially in improving the productivity of soybean edamame

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