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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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TINJAUAN HUKUM TERHADAP KEKUATAN EKSEKUTORIAL SERTIPIKAT HAK TANGGUNGAN DALAM MENGATASI KREDIT MACET Muh. Nasir
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

One characteristic of a strong Mortgage is easy and certainly in the implementation of its execution, if the debtor's breach of contract. This is manifested by the availability of means of execution that is easier than through a lawsuit like ordinary civil case. However, in practice there are many obstacles to the implementation of the rights contained in eksekutorial Mortgage. An example is the number District Court kasusputusan: 03/PEN.EKS/2010/PN.Mrs. In such cases the parties do dispute owed to the District Court of the District Court of Marisa on executions to be carried out by the party berpiutang or creditors. With the denial is the creditors who have claims secured by the Mortgage, pending the implementation of the right according to the rules on the right Mortgage eksekutorial. In this study will be discussed on the strength of the certificate eksekutorial Mortgage in fulfilling the rights of the parties bound by the Mortgage and the security procedures and the strength of the certificate eksekutorial Mortgage in fulfilling the rights of the parties has been fulfilled in the process of execution of the Mortgage District Court Number: 03/PEN.EKS/2010/PN.Mrs This research is descriptive analysis with normative juridical approach, the data obtained through library research and field research as an amplifier. Furthermore, the data analyzed in this study concluded kualitatif.Dari, Mortgage Law has given great strength to eksekutorial Mortgage certificate, with the inclusion of Irah-Irah which reads "For the sake of Justice Based on Belief in God Almighty", so the status of the certificate Mortgage with court verdict which has permanent legal power. As for how to implement the power possessed by a certificate eksekutorial Mortgage done through two ways: direct execution based on the provisions of Article 6 of Law Mortgage and execution through eksekutorial title provided for in Article 20 paragraph (1) Mortgage Act and Court ruling on the case number and strength eksekutorial 03/PEN.EKS/2010/PN.Mrs procedures owned by the Mortgage was executed in accordance with the rules of execution set out in the Mortgage Law Mortgage. Thus fulfilling the rights of the parties is also performing well.
KINERJA KEUANGAN PADA PT. SERMANI STEEL MAKASSAR BERDASARKAN RETURN ON INVESTMENT DAN TOTAL ASSET TURNOVER Idham Mannaga
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the company's financial performance through analysis of Return On Investment and Total Asset Turnover, to determine the level of corporate investment in fixed assets during the operation of the company running the company, to megetahui magnitude of the effect of financial performance based on Return On Investment and Total Asset Turnover to changes in asset investment remain on the company. The method of analysis used in this study is quantitative analysis: Analysis of financial ratios that are Quantitative Analysis of Return On Investment, Total Asset Turnover analysis and Analysis of Fixed Asset Investment. These results indicate that: the company's overall performance is good enough, it can be demonstrated through the company's ROI fluctuated from year to year. This happens because the company is unable to maintain and even increase its net profit, ROI, companies do not have the strong influence of the fixed asset investment decisions, and partly influenced by costs such as interest income, sales, fund operating expenses, Total Asset Turnover a company fluctuates year after a tender, where the Total Asset Turnover was highest in 2007 and terndah occurred in 2009 and 2010. Things that cause the Total Asset Turnover is low even at its lowest level in 2009, particularly due to high inventories and the sale had occurred and the company's fixed assets investment increased from year to year, this was due to the purchase of fixed assets of the company.
PENGARUH PENGENDALIAN INTERN KAS TERHADAP EFEKTIVITAS PENGELOLAAN KAS PADA PDAM TIRTA MALEO KABUPATEN POHUWATO Syamsuddin Syamsuddin
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Internal control is a technique that controls the overall supervision of the company's operations, both on the organization or system, or in ways that used to run the company and also the tools that companies use. The good control, no guarantee it will not happen errors and irregularities in the company, but at least will reduce the occurrence of errors and fraud within the limits of the feasible. internal control not only check the correctness of the figures and protect wealth in terms of accounting firms, but also pay attention to the company's organizational structure, improve work efficiency and to analyze how far the implementation of policies that have been outlined by the leadership of the company has done well. An internal control should always be monitored and evaluated so that the benefits of internal control is always accountable
PENGARUH PELAKSANAAN PELATIHAN KARYAWAN TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT JAMSOSTEK KANTOR WILAYAH VIII MAKASSAR Sukardi Sukardi
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how to influence the implementation of employee training on PT Jamsostek (Persero) Region VIII Office of Makassar and find out what the obstacles faced in the implementation of employee training in PT Jamsostek (Persero) Region VIII Office of Makassar. Data collection techniques used were: questionnaires, the data collection techniques through questionnaires filled out by respondents' own interview, which is a technique of collecting data through direct questioning by informants that existed at the company in order to obtain the information needed. The results showed that the process of conducting training in PT Jamsostek (Persero) Region VIII Office of Makassar executed well, and has a significant influence on employee performance penigkatan, but still needs to be improved
ANALISIS DIMENSI KUALITAS LAYANAN PERIZINAN PADA KANTOR ADMINISTRASI PERIZINAN KOTA MAKASSAR Maryadi Maryadi
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study was aimed analyze the approval service deminsions in Approval Adminstration Service office of Makassar. This study used descriptive method, this method was considered appropriate wih the need obtaining accurate data and information according to studied variables. Data were collected by using questionnaire, and the number of sample studied were the existing approval requests, managed by approval service office of Makassar. Study results indicate the followings: (1) Evaluating results for service dimension including tangibility, reliability, responsiveness, empathy and assurance indicated that majority of responedents showed that evaluation for approval service was not satisfying, (2) Reliability dimension need to be provided with serious attention because this service dimension get most attention from customers or the approval applicants, particularly the procedural mechanisms and approval requirements which were reported by most of respondents less satisfying, this was due to the service provided was likely complicated and the approval administration process considered to consume much time. From this findings, it was suggested to contemplate efforts for the improvement of the approval service.
ANALISIS PENETAPAN HARGA JUAL PRODUK MARKISA PADA PT. TORAJA MARKISA DI TANA TORAJA Asri Nur Muin
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to find methods of determining the selling price of the product at PT. Passion Fruit and Toraja To find an increase in sales at PT. Toraja Passion from year to year. The research uses two types of data Quantitative Data, is a type of data in the form of figures obtained from the company and qualitative data, is the type of data that is not in the form of numbers, both orally and in writing. The results showed that the selling price per bottle has increased over the years 2006 to 2010 compared to 2006 ie, where in 2003 the selling price rose by Rp. 500 or 11%, in 2008 prices rose by Rp. 500 or 10%, in 2009 prices increased by Rp. 500 or 9% and in 2010 prices rose again to Rp. 500 or 83% and the number of sales also increased from 2006 to 2010 compared to 2006 ie in the year 2007 the number of sales increased by Rp. 109 million or 21.1% and in 2004 the number of sales increased by Rp. 126.8 million or 16.3% and in 2009 the number increased penjulan Rp. 136.4 million or 7.58% and in 2010 the total sales of Rp. 154.8 million or 13.4%. This proves that the pricing set by PT. Passion Toraja have been effective.
ANALISIS SISTEM PENCATATAN KEUANGAN PADA KANTOR BPK – RI PERWAKILAN PROPINSI SULAWESI – SELATAN Yusriadi Hal
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how financial recording systems and procedures are implemented at the Office of the CPC - RI Representative Sulawesi Province - South.Writing method used is descriptive analysis method that illustrates and describes the recording of Financial Systems and Procedures at the Office of the CPC - RI Representative of South Sulawesi Province.The results of this study indicate Recording system that is implemented within the scope of BPK - RI Representative Prop. South Sulawesi has been referred to the Governmental Accounting Standards and applicable regulations, BPK RI Representative of South Sulawesi in the reporting has shown an Accountability, and the reporting conducted BPK RI Representative Prop. South Sulawesi has shown a transparency to the public.
ANALISIS PENGGUNAAN METODE PEMBALIKAN BEBAN PEMBUKTIAN DALAM TINDAK PIDANA PENCUCIAN UANG (Money Laundry) Supriadin Supriadin
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

countries with civil law systems such as those in Indonesia, fettered by the dogmatic paradigm led to the application of normative-legal formalities are usually constrained problem. Though many variations of crimes not yet covered by the rule of positive law in this country. Moreover, many legal rules that were tumpan provisions overlap with another rule of law. So it is not uncommon in a world of justice, the judge's decision with regard to the issue raised controversy in the community. If this happens, efforts to conduct groundbreaking law was supposed to be done with the use of methods that are in line with the concept of handling the legal problems that occur. This is important, including in dealing with certain criminal cases, especially criminal pencuciang money using the method of proof process of reversal of the burden of proof (omkering van de bewijslast).
MENAKSIR KUALITAS LAYANAN DAN PENGARUHNYA TERHADAP KEPUASAN PELANGGAN Akmal Abdullah
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims (1) to know and analyze the influence of Service Quality Dimensions at Clarion Hotel and Convention Makassar, (2) to know what dimension that mostly influence the service quality of customer. This research is a survey towards Customer of Clarion Hotel and Convention Makassar. Analysis unit in this research is individual. Sample selection is y using Random Sampling method. The observed variable is (1) customer’s satisfaction, (2) realibility, (3) responsibility , (4) assurance, (5) emphaty, and (6) tangible. The obtained data then analyzed by using multiple regression with calculation through computer with SPSS. The results show that (1) the results of statistic test that simultanously reability, responsibility, assurance, emphaty and tangible influence towards the customer satisfaction of Clarion Hotel and Convention Makassar. (2) partially show that service quality in form of responsibility give the most contribution towards the level of customer satisfaction.
ANALISIS FAKTOR PERAMALAN MEREK TERHADAP LOYALITAS MEREK (Kasus pada sabun deterjen Rinso di Kota Makassar) Sumarni Sumarni
AkMen JURNAL ILMIAH Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aim to learn by empiric is influence from brand predictability, have an effecton the signifikan to brand loyality. The brand under analysis was Rinso detergent soap. The respondents were the consumers of Rinso deterjent soap brand in Makassar . The whole test of hypothesis was carried out using multiple linear regression analysis mathematical model. The results show thant brand predictability (X1), by togheter have an effect on the signifikan to brand loyality (Y). Level of the influence shown by level of coefficient determinasi that equal to R²=58,00%, meaning 58,00% cause of change of loyalitas brand (Y) is change with that happened at brand predictability (X1)). While 42% the rest of because of other; dissimilar variabel is which not covered in model.

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