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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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HUBUNGAN KUALITAS INFORMASI AKUNTANSI KEUANGAN SYARIAH DENGAN KINERJA KEUANGAN BAITULMAL WATTAMWIL (BMT) DI KOTA MAKASSAR Nurfaidah Nurfaidah
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study empirically tested to determine he correlation between information quality of haria financial accounting consists of: relevance, reliability, comparable, consistent and understandable financial performance of BMT in Makassar. Target population was 25 BMT guided by Small Business Incubation Center (PINBUK) Makassar. In the implementation of 25 BMT that was only 13 BMT reported their activities actively in the form of financial statements, and who has complete financial statements just as much as 12 BMT, then the BMT-12 is being sampled in the study. The test results of partial correlation analysis with Spearman Rank correlation, suggesting that sharia financial accounting information quality has a positive and significant relationship with financial performance. The results of the analysis has indicated that the quality of each aspect of the quality of accounting information is better, Thus the financial performance of BMT will be better too. The results of multiple correlation testing by Kendall Concordance Correlation analysis of all aspects: reliability relevance, comparable, consistent, understandable financial performance, and significantly positively correlated with the very high category. Thus improving the quality offinancial accounting information will be followed by financial performance improvement.
ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA AMBON Muhammad Ramli Faud
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research measures financial perfomance of local government (PAD) at Ambon city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Ambon city is above 100% although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.
PENGARUH STRES KERJA TERHADAP KINERJA PEGAWAI (Study Kasus KPU Provinsi Sulawesi Selatan) Ridwan Ridwan
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of simultaneous work stress (job conflict, workload, working time, karaktcristik tasks, support group leadership and influence) on employee performance, 2) determine whether the stress of work (work conflict, workload, working time, the characteristics of tasks, support groups and the influence of leadership) simultaneously positive effect on employee performance, 3) determine whether the stress of work (work conflict, workload, work time, task characteristics, group support and influence leadership) partially significant effect on employee performance. The results of this study indicate that Taken together or simultaneously, six factors or variables that job stress is a factor into the analysis of the research work conflict, workload, work time, task characteristics, support groups, and the influence of leadership , meaningful and significant influence on the performance of employees in South Sulawesi Provincial Election Commission Office. Individually or farsial, six factors or variables that job stress is a factor into the analysis of the research work conflict, workload, work time, task characteristics, support groups, and the influence of leadership, meaningful and significant influence on the performance of employees in the Office of the Provincial Election Commission South Sulawesi.
PENGARUH KINERJA KEUANGAN TERHADAP KONTINUITAS USAHA PADA PT. FEDERAL INTERNATIONAL FINANCE CABANG MAKASSAR Salmiaty Taty
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to analyze the effect of Financial Performance In Business continuity PT.Federal Makassar International Finance Branch to the method used is descriptive comparative method is a method in which datadikumpulkan , compiled , interpreted , and analyzed to give full details of the problem dihadapi.Metode Independent Variable Ratio analysis is to compare the existing theories with practices found in the company and attract kesimpulan.Hasil research shows that : a significant influence and positive impact on increasing federal income Makassar International Finance Branch and significant influence and negative influence of the increase in Federal income period years 2008-2012. Then that the higher the financial ratios we can conclude finance operational activities are not efficient . When all the activities are carried out efficiently finance runs , then the profits will also be greater , which in turn will improve the financial performance of the finance.
ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MAKASSAR ST. Salmah ST. Salmah
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the level of tax receipts restaurant , restaurant tax contributions to the Local Revenue in Makassar during the last five years (2009-2012). To obtain complete data in this study used data collection techniques appropriate to the circumstances or the nature of this type of research . In order to obtain accurate data , the data collection techniques used in this study is the observation , documentation and interviews. Tax revenue in the Revenue Office restaurant in Makassar fluctuate , restaurant tax developments in 2009 to 2012 are likely to increase or an increase of 19.30 percent . Local Revenue fluctuates in Makassar this is due to the presence of multiple sources of local tax revenue that fluctuates one of which is a restaurant tax revenue . Restaurant tax revenues in the period of 4 years in 2009 to 2012 contributed to the Local Revenue in Makassar with an average of 12.12 percent annually .
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN MEKANISME GOOD CORPOTARE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Andi Syarifuddin
AkMen JURNAL ILMIAH Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to examine the influence of the structure of ownership managerial and good corporate governance mechanism about earnings management in manufacturing companies listed at Indonesian Stock Exchange during 2008 to 2010. The examined variables in this research are consisting of independent variables, dependent variable and control variable. The independents variables such as the structure of ownership managerial and corporate governance mechanisms were measure by three variabels composition of board of commisioner and composition of audit committee. While, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model.The population of this research is 14 samples from manufacturing companies listed at Indonesian Stock Exchange during 2008 to 2010. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is analysis regression and descriptive statistics. The results of this research show that structure of ownership managerial, and composition of audit committee have significant relationships with earnings management. Next, variable composition of board of commisioner have no significant relationship with earnings management.
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SDN 52 PAGANG PANGKEP Andi Ririn Oktaviani; Suryadi Nur
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research discusses the management of BOS 2012 at SDN 52 Pagang Pangkep in the use of funds, accounting and financial reporting school as a financial liability on the receipt of funds BOS. This research was conducted using quantitative descriptive analysis. Based on the results obtained, it can be seen that the use of the funds in SDN 52 Pagang Pangkep in accordance with the components that allowed financing funded by the Juknis BOS 2012. Deficiencies found in the exclusion of evidence code number on the general ledger, cash ledger, bank ledger, subsidiary ledger and tax receipts are not included and does not include the tax bill number. Advice can be given to the object researchers while maintaining the principles of transparency and accountability as well as cooperatively with parties who need the information related to BOS funds in case of BOS fund managers in schools, quickly make changes to the new reporting format in accordance Juknis BOS applicable in the current budget year. In addition, further research is expected to be more thorough and detailed financial management discusses BOS.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE CAMEL PADA PT. BANK SULSELBAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the financial performance. Bank Sulselbar years 2009-2011 by using the CAMEL. The method of analysis used in this study is descriptive, ie by analyzing financial statements using the CAMEL method in assessing the performance of companies on the PT. Bank Sulselbar. The results of the study showed that ; aspect ratio of capital as measured by Capital Adequacy Ratio (CAR) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the CAR above the standard minimum capital obligations is above 8%. Aspects of asset quality as measured by the ratio of Non Performing Assets (APB) during 2009 to 2011 was ranked 1 or log in predicate healthy . This is because the value of the ratio achieved APB does not exceed 5%, in accordance with the standards set by Bank Indonesia . Aspects of asset quality as measured by the ratio of non-performing loans (NPLs) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the NPL ratio has achieved the minimum standards of Bank Indonesia because they have NPL ratios below 5%. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value achieved ROA was 1.25% above the bank's health standards compliant according to Bank Indonesia. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of ROA ratio is achieved not exceed 93.5%, in accordance with the standards set by Bank Indonesia. Aspects of liquidity as measured by the ratio LDR during 2009 to 2011 was ranked 4 or log in less healthy predicate. This is because the LDR value achieved is between 100% - 120%
EFEKTIVITAS PENGEMBALIAN PIUTANG DANA SIMPAN PINJAM KELOMPOK PEREMPUAN PADA UNIT PENGELOLA KEGIATAN PNPM KABUPATEN POHUWATO Misrah Misrah
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims determine the savings and loan management system, determine the development of savings and loan refunds on activities management unit (CGU) in District Buntulia PNPM Pohuwato. The results showed that the system of management of the national community empowerment program (PNPM) in District Buntulia Pohuwato already accomplished in accordance with existing procedures so that funds are available ranging from 2009 to 2010 have been realized or spread throughout poor communities, especially in the group of women who want pioneering venture or want to develop their business better and more developed in the District Buntulia Pohuwato district. PNPM funds are dispersed to the community, especially the women's savings and credit groups in the period 2009-2010 in six villages in kacamatan Buntulian Pohuwato of Rp . 1.449125 billion, the Village Sipatana of Rp . 218 500 000, Village Middle Buntulia of Rp. 221 500 000, North Buntulia Village of Rp.335.000.000, Taluduyunu village of Rp . 194 375 000, North Taluduyunu Desa of Rp . 172 million, Desa Indah Karya Rp. 174 750 000, and Hulawa village of Rp . 133,000,000
ANALISIS AKUNTANSI KAS IMPEREST TERPUSAT PADA PT. PLN (Persero) UNIT INDUK PEMBANGUNAN XII Amril Arifin
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study to determine the application of imprest cash accounting system centered on PT PLN (Persero) Parent Unit Development XII, and to determine whether the cash imprest centralized accounting system implemented by PT PLN (Persero) Parent Unit XII can support the development of internal control of cash. The analytical method used in this research was to study the results of observations and data obtained from PT PLN (Persero) Parent Development Unit XII in order to understanding the conditions and problems arising from the old system. Then the evaluation of the internal control of cash. Imprest cash centralized accounting system implemented by PT PLN (Persero) Parent Unit XII Development has been fully supportive of management in conducting internal control of cash.

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