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 FAKTOR KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP JUMLAH PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN GOWA SULAWESI SELATAN Rosida Maedina
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 was to determine Is Human Ability Factors potentially increase revenues Land and Building Tax (PBB) at the Regional Revenue Office in Gowa. Research instruments such as questionnaires and interviews are also conducted on data obtained and analyzed using descriptive statistical techniques. The results showed that the factors of Human Resources (HR), either jointly or individually determine the magnitude of the amount of land and building tax receipts in Gowa.
PENERAPAN TEHNIK PERAMALAN UNTUK MEMBERIKAN KEUNGGULAN BERSAING Andi Widiawati
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Every day, managers make and take decisions in the absence of knowing exactly what will happen in the future. Forecasting is a tool that can help managers to create and predict future events. Forecasting is an important part of the operations management function. Forecasting demand direct the production, capacity, and enterprise scheduling systems, as well as affect the functioning of financial, marketing and human resources planning. Various forecasting techniques that can be taken to help make forecasting, ie forecasting qualitative and quantitative forecasting. Forecasting using a qualitative judgment, experience, feelings, and factors which are difficult to measure. Quantitative forecasting using past data, cause and effect for the projected future demand.
ANALISIS PENERAPAN AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PT. WESITAN KONSULTASI PEMBANGUNAN DI MAKASSAR Ibrahim Ahmad
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The problem in this study is whether the implementation of a management audit of the financial functions at PT Wesitan Development Consultancy in Makassar has been instrumental in increasing the efficiency and effectiveness of the company. To solve these problems we used descriptive analysis method, namely the researcher describes the application of a management audit of the financial function in PT Wesitan Consultancy Development consisting of a general description of the financial function, Preliminary investigation, verification and testing of controls management, audit findings and making reports and documentation, using the techniques of data collection through: observation, interview and documentation. The results of the analysis found that based on the results of the preliminary analysis of the survey shows that managing cash flow has not been done efficiently and effectively, the reason being to manage cash flow efficiently and effectively is still no definitive management of cash flow. From the analysis of the verification and testing of management control in a company is often seen that there is difference between budget receipts and expenditures with actual cash in the company and in addition the company is less effective in completing the project. The results of the analysis of audit findings for the functioning of financial inefficiency cash flow management by the company because the company does not resolve cash flow effectively and in addition project control system that is not right.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. TELKOM, TBK DIVRE VII KTI MAKASSAR Mariati M Mariati M
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. Telkom, Tbk DIVRE KTI VII Makassar, to see the development of a cash flow statement using financial analysis, namely Horizontal and Vertical Knowing the extent of the usefulness of cash flows in order to assess the financial performance of companies with the method used adalahMetode descriptive analysis. This method is a presentation of data derived from the Statement of Cash Flows is prepared by the Financial Accounting Standards using the method directly. Performance Corporate Finance and will be assessed with the use of financial ratio analysis based on the cash flow statement using quantitative descriptive analysis method of comparative analysis techniques Horizontal and Vertical. Horizontal analysis of the results of the discussion of the statement of cash flows in 2010-2012 shows that the company has increased by Rp.30.553 billion in operating activities in the year 2010 to 2011, it was caused by a significant increase in cash receipts, while for the period 2110-2012 are also investing activities decreased by Rp.3.194 billion, or 22.01% . Vertical analysis for increases and decreases in net current cash and cash equivalents entry operat activity . in 2010 amounted to Rp.1.421 billion, and in 2011 this amounted to Rp.509 miliarditahun decline, whereas in 2012 again increased significantly by Rp.3.316 billion. Through the assessment of financial performance to Sales PT. Telekomunikasi Indonesia Cash Flow (Persero). Inc., in 2011, an increase of 42.48% from the previous year, while in the year 2012 decreased by 35.05%. The higher the ratio means greater returns from the sale of every dollar earned in the form of cash as well as more efficient operations or sale of the company
PENGARUH ORIENTASI ETIKA TERHADAP MANAJEMEN LABA Kamaruddin DP
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 was to analyze the influence of ethical orientation on the perception of unethical accountants about earnings management practices. Data analysis methods used in the study is descriptive statistics, testing the quality of the data, the classical assumption, and hypothesis testing. The results of the research is ethical orientation significant positive effect on the perception of unethical accountants about earnings management practices. This illustrates that the increase in ethical orientation on accountants will have an impact on professional decision making that will improve the perception of unethical accountants about earnings management practices.
ANALISIS METODE PENGAKUAN PENDAPATAN PADA PT. CAHAYA SURYA PERSADA DI MAKASSAR Rostiaty Yunus
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 how the recognition that applied by the company with a statement of Financial Accounting Standard 23 In. Light Surya Persada In Makassar. the method used is descriptive method in a way that suggests Comparative recognition in the company and comparing with Financial Accounting Standards (IFRSs) No. 23. Results showed that recognition pendapaatan at. Surya Persada Light Special and contract income, using the amount of the contract price is recognized or approved by the employer as income (gross concep) This is in accordance with the provisions outlined SAK.
PENGARUH PELAKSANAAN PENDIDIKAN DAN PELATIHAN TERHADAP PENINGKATAN KINERJA PEGAWAI PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI BARAT Sri Hamdyani
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 aimed to determine the effect of the implementation of education and training on employee performance improvement at the Supreme Audit Agency Representative Sulawesi WEST methods used are simple regression analysis method, namely the method is used as a measuring tool in the statistical results of the discussion, and analyzed to provide argumentation clear on the issues that dihadapi.Metode quantitative measure employee performance improvement . The result of the discussion Education and training have a positive relationship with employee performance . The more education and training is done then further improve the performance of employees . Education and training effect for 58.03 % of the increase in employee performance BPK Representative West Sulawesi province while the remaining 41.97% is influenced by other factors such as salary, benefits and incentive activities
ANALISIS BAURAN PEMASARAN DALAM MENINGKATKAN JUMLAH PENJUALAN PADA PT. GANDUM JAYA MAKASSAR Sudirman Sudirman
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 was conducted to determine the marketing mix consists of product, price, promotion and distribution of the PT. Wheat Jaya Makassar in increasing the number of cigarette sales. Based on existing sales forecasts in Table 4, it appears that the years 2013 to 2017 sales continue to rise. In 2013 sales reached 221 132 ball, ball in 2014 rose to 224 399, rising to 227 666 2015 ball, 2016 rose to 230 933 ball and in 2017, rising to 234 200 ball. Analysis of the marketing mix PT. Wheat Jaya Makassar consisting of product, price, promotion and distribution quite well, while product sales forecast for the wheat brand cigarettes next five years ie in 2013 and 2017 is promising or has a promising future
DAMPAK PENDIDIKAN DAN PELATIHAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN BRI CABANG MAKASSAR Zainal Abidin
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 extent of the implications for education and training can improve employee productivity/labor BRI Bank Branch in Makassar. The methodology used in this research is descriptive - qualitative approach , however, to explain the variables used samples analyzed quantitative case . The results showed bahwaPendidikan and exercise has a positive impact in improving the productivity of bank employees . Employees who do not participate in education and training Bank held only produce half of the supposed productivity. If time can be shortened training education , the cost savings become larger and higher employee productivit . The benefits of education and training for an employee must be on the look significantly. In this case , the size of the benefit is " increased productivity " and or achievement (performance) is accomplished by those employees
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. AMANAH FINANCE Andi Marlinah
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 analyze the financial performance PT. Amanah Finance in terms of profitability in the year 2010 to 2012. Based on the results of the study, the analysis of profitability seen from the gross profit margin from 2010 to 2012 increased slightly, and the views from the net profit margin increased. The financial performance of the companies seen from ROI and ROE has increased, but the level of ROI and ROE of the company is said to poor or unstable because it is still relatively far from the industry standards average. From the results of this analysis, it is suggested that the management of PT. Amanah Finance need to analyze the financial statements in each period and management also needs to conduct a thorough evaluation of the profitability of the company in order to achieve the ratio of the average industry standards average.

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