cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 1   2   3   4   5 
FAKTOR FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN HP OPPO DI METEOR CELL KECAMATAN MARISA KABUPATEN POHUWATO Lely Afiati
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Consumer behavior is a process through which an individual / organization in searching, buying, using, evaluating, and disposing of products or services after being used for kebutuhanya. According to Philip Kotler (1996: 144) mengemumakan that factors that affect yann consumer behavior are: 1. Factors Culture 2. Social Factors 3. Personal Factors 3. Psychological Factors. The sample of the research is the buyer who has made a purchase of HP OPPO in Meteor Cell Sub District Marisa Pohuwato District with 30 buyers. Data were analyzed by using SPSS program version 16. The test result is: From the research result can be explained that consumer behavior variable simultaneously have positive and significant effect to the variable of Purchase Decision at the level of significant test of alpha (0,00) equal to 324,885 (3,24% ); Cultural variables (X1) have a positive effect on the Purchase Decision variable by 0.20 (20%); Social variables (X2) have a positive effect on the decision variable Pembeliansebesar 0.03 (3%); Personal variable X3 positively affects the Purchase Decision variable by 0.31 (31%); Psychology variable X4 has a positive effect on Purchase Decision variable of 0.983 (9.83%).
KAJIAN PENELITIAN ANALISIS BEBAN KERJA DAN KEBUTUHAN PEGAWAI PERUSAHAAN DAERAH PADA PERUSAHAAN DAERAH BANK PERKREDITAN RAKYAT KOTAMADYA UJUNG PANDANG (PD. BPR KMUP) KOTA MAKASSAR M. Rustan DM; Abdullah Abdullah
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The results of this study indicate that PD. BPR-KMUP Makassar City in the year 2016 has a total workload (BK) of 30,977 People Hours (OJ) with the time of completion of work (WP) of 20,357 People Hour (OJ) with the number of employee needs as many as 24 people, while there are 17 employees So that PD BPR-KMUP Makassar City lacks 7 (seven) employees with the following details: (1). The finance department has no vacancy; (2). General Section lacks 2 (two) employees; (3). Credit Section lacks 3 (three) employees; (4). The Supervisory Section does not have a Vocation of Position; (5). The cash office lacks 2 (two) employees. The shortage of the staff consists of the General Section of the shortage of two employees, namely Driver and Security, Credit Section Lack of 3 (three) people of Funding / Landing, while in Cash Office lack of 2 (two) officers / officers Namely Head of Cash Office and Customer Service (CS). Employee deficiency in the general part of the driver due to PD. BPR KMUP Kota Makassar does not have a Driver while the driver has a workload of 1,280 People Hours (OJ), while Security shortage is charged because Security has a 24 hour workload per day or 3,074 Hours (OJ) per year while The current security is only 1 (one) person. Employee losses on the credit section are due to vacancy in the Funding / Lending staff, while the funding / lending staff has 2,760 Hours (OJ) per year. With the shortage of employees this causes the effectiveness and efficiency of Unit (EU) to be disrupted in the end affect the Work Performance Unit (PU), this can be seen from the Performance Funding and Landing on PD. BPR KMUP Kota Makassar which only realized 17% for Funding and 52% for Landing respectively from the initial target stated in PDK PD. BPR KMUP Kota Makassar Year 2016. Employee / Cash Officials' lack of office is caused by vacant position of Head of Cash Office and Customer Service (CS), while each Head of Cash Office has workload of 1,340 Hours (OJ) And Customer service has 1,140 People Hours (OJ). In the absence of the head of the Office of Cash and Customer Service (CS) makes the Effectiveness and Efficiency Unit (EU) and performance at the cash office to be disrupted which ultimately adds to the workload for existing employees. In addition to referring to Workload Analysis (ABK), the fulfillment of employee needs on PD. BPR-KMUP Makassar City also needs to consider and anticipate the existence of organizational structure changes in PD. BPR-KMUP Kota Makassar includes the plan of opening of Branch Offices and Cash Offices in every Sub-District in Makassar City, and the presence of employees who have entered retirement and optimizing the execution of duties in each section and cash office.
TEKNOLOGI PENGELASAN SEBAGAI MODERASI REGULASI PEMERINTAH DAN KARAKTERISTIK PEKERJA TERHADAP DAYA SAING TENAGA KERJA Affandy Agusman Aris
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

a qualitative explanative assosiative research was conducted with the aim of knowing the moderation effect of welding technology on the influence of government regulation and worker characteristics on labor competitiveness. Research conducted at PT. Indonesian Ship Industry (IKI) Makassar, Training Center (BLK) Makassar, PT. Vale Indonesia Luwu Timur, PT. Eastern Pearl Flour Mills Makassar, Center for Material and Technical Products (B4T) Bandung, PT. Dirgantara Indonesia Bandung, PT. Garuda Maintenace Facility (GMF) Cengkareng Tangerang, National Agency for Professional Certification (BNSP) Jakarta, Ministry of Manpower in Jakarta, Ministry of Industry in Jakarta, Profession Certification Institute (LSP) LAS Jakarta, PT. Pindad Bandung, and Indonesian Welding Association (IWA). As the study population. The sampling technique used in this research is non-probability sampling that is purposive sampling is the method of determining the sample based on certain criteria and the research sample is 90 respondents. The research approach used is quantitative with the analysis tool is Generalized Structure Component Analysis (GSCA) . Obtained by analysis result which states that there is influence of variable of Government Regulation and worker characteristic and welding technology to Competitiveness of Labor. It was also found that Welding Technology modifies the influence of Government Regulatory variables and quasi moderator and strengthening worker characteristics.
IMPLEMENTASI TAX AMNESTY TERHADAP PENERIMAAN PAJAK NEGARA DI KPP MADYA MAKASSAR Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to know the implementation of tax amnesty and tax revenue after the state used UU number 11, 2016 at KPP Madya Makassar. This research used descriptive qualitative method. After doing the analysis and discussion of the problem, the writer concludes that the implementation of tax amnesty is suitable with UU number 11 of 2016, and the revenue of state tax revenue was increase at KPP Madya Makassar.
DAMPAK PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 68) TENTANG PENGUKURAN NILAI WAJAR TERHADAP PAJAK PENGHASILAN (STUDI KASUS PADA PT ASTRA INTERNATIONAL Tbk.) Andi Marlinah
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Title of this research is “The Impact of Statement of Financial Accounting Standards (PSAK 68) about Fair Value Measurement of the Income Tax (A Case Study on PT Astra International Tbk.)”., The presence of PSAK 68 give a effect to several reasons, among them income or comprehensive income, and also on taxation. The Focus of this research is about how a draft judgment in this case fair value measurement affect the income tax, both from the corresponding expenditures as well as regulations issued by the tax authority. The Method of this research is descriptive qualitative analysis. Data obtained from the official website of PT Astra International Tbk. which in turn stated that based on the three post which were analyzed by a researcher, found two of them to give effect to income tax based on the fair value measurement namely: (a) loss on the translation of receivables, and (b) exchange difference on translation of financial statements in foreign currencies. The next (c) revaluation of fixed assets, is based on the results of reseacrh that not give effect to income tax.
PENERAPAN SANKSI TERHADAP ANAK YANG BERKONFLIK DENGAN HUKUM (Perspektif UU No. 3 Tahun 1997) Muhammad Fajrin
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the forms of crimes committed by children and factors causing the rise of children in conflict with law and How the application of legal sanctions against children who have conflict with the law in Gowa district if reviewed under Act No. 3 of 1997 on Juvenile court. The research method used is deskrptip, based on the results of research that has been done in the results obtained that the factors that cause children conflict with the law that the occurrence of child crime in Kab. Gowa due to lack of harmony relationship between family and children consequently the influence of the environment outside the family more influence the way a child acts and feels like a child is outside the family, while based on table 1 page 42 Children who conflict with the law caused by the influence of less comfortable in the family environment , (Broken home) that is 73 people backed by the social environment influence 64 people, the influence of mass media as much as 40 people and the influence of personal and age is as many as 38 cases. But one thing that is very memprihatikan is the tendency that the frequency of all factors above the cause of the relative increase each year. So it demands the order of all parties to be pro active in anticipating it, especially from law enforcement officers and educators. Psychologically most children who commit criminal offenses are aged fourteen (14) years to 21 (twenty one) years, because at this time is a transition period from childhood to adulthood, where their soul development exists Tendency to: (1) want to be noticed; (2) Happy to fantasize; (3) Relying on His own; (4) Want to know more things like sexua, dal others. Implementation of Sanctions Against Children in Conflict With Law in gowa district has been basically done in accordance with the provisions of Law Number 3 Year 1997 starting from the stage of detention and investigation by the police, court and trial process. However, in the implementation of children in conflict with the law, at the stage of detention and investigation by the child police often get treatment that deviates from the provisions of Law No. 3 of 1997 in the form of torture and ill-treatment by police officers.
PENGARARUH BAURAN PEMASARAN TERHADAP PENJUALAN TIKET PADA PT. PELNI CABANG AMBON Imran Tahalua
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the influence of marketing mix to KM-Tatamailau ticket sales at PT. PELNI Branch Ambon and to analyze the most dominant fakor effect on ticket sales KM-Tatamailau at PT. PELNI Ambon Branch. This research was conducted in Ambon city with population and samples of consumers who have purchased KM-Tatamailau tickets totaling 105 people (Slovin method). Data analysis used is descriptive to explain research data and description of research of Multiple Linear Regression. The results of research show that the results of research show that simultaneously the marketing mix consisting of product, price, promotion, and place have a significant effect on ticket sales KM-Tatamailau at PT. Pelni Branch of Ambon. Perve testing in a persial, marketing mix price berpangaruh most dominant against KM-Tatamilau ticket sales at PT. Pelni Branch of Ambon. There is a significant influence on the marketing mix consisting of Product, Price, Promotion, and Place on KM-Tatamailau ticket sales at PT. Pelni Branch of Ambon.
ANALISIS KINERJA USAHA KECIL DI KOTA MAKASSAR Rukaiyah Rukaiyah
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In Indonesia Small businesses have a strategic position in the economy occurs mainly when the monetary and economic crisis in 1997/1998. According Mulyoutami et al . (2003 ) these types of businesses capable of facing exposure to storms of crisis and also has the ability to recover more quickly than larger business units. Small Business Personality significantly positive effect on the performance of Small Businesses amounted to 0.361 % . The higher the personality will be followed by an increase in the performance of Small Business in Makassar. Small Business Innovation significantly positive effect on the performance of Small Businesses amounted to 0.340 % . The higher the Small Business innovation will be followed by an increase in the performance of Small Business in Makassar
ANALISIS PENGARUH STRUKTUR MODAL DAN PERPUTARAN MODAL KERJA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT PADA BURSA EFEK INDONESIA Muh. Yasin Noor W.K
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to: (1) test the effect of capital structure for manufacturing value of the firm which registered in Indonesia Stock Exchange (ISE); (2) test the effect of working capital turnover for manufacturing companies which registered in Indonesia Stock Exchange (ISE) ;(3) test both the effect of capital structure and working capital turnover for manufacturing companies which registered in Indonesia Stock Exchange (ISE). This research is a qualitative research with numerical data, such as financial report, explanation of the financial report, etc. The data source is secondary data in written form. The sample establishment is based on purposive sampling method and listed from 2007 until 2009. The data is analyzed with Software SPSS Program series 16.0. The research results show that: (1) capital structure and working capital turnover have a positive and significant effect for the value of the firm; (2) partially, working capital turnover has a negative effect which is in significant to the value of the firm; (3) partially, working capital turnover has a positive and significant effect for the value of the firm.
PEMENUHAN HAK EKSEKUSI KREDITUR SEPARATIS DALAM PENJAMINAN DARI PERSPEKTIF UNDANG-UNDANG KEPAILITAN Izaac Lucas Dominggus Lawalata
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimstofulfill therights ofthe executioncreditorif the debtoris declared bank rupts eparatists. According to Article56 paragraph(1) Bankruptcy Lawwhich statesthat therights ofexecution creditor sseparatists us pended for 90days. In this regard, there is a discrepancy between the agency bank ruptcy collateral material. Therefore, creditorsare creditor sseparatist super preferred, preferred ful fillment ofbothin theexecutionthe debtandbankruptcy, the strongestpositionunhinderedby anything, including bankruptcy, and apart from separate creditors. It can be seenassetin Section 1155 subsection (1) of the Civil Codelien, Section1178 subsection(2) of the Civil Code Mortgage, Article 27 paragraph(3) of the fiduciary law, Article 21about security mortgage rights. Under such provisions, the secure creditor can prove that directlyimplement the right executionof the collateral objects belonging tothe debtor bank rupt without having tofollow theperiod of suspensionfor 90days, because the object ofthe guarantee isnotincluded inthe bankruptcy estate..

Page 3 of 72 | Total Record : 716

 1   2   3   4   5 

Filter by Year

2008 2025


Reset
Filter By Issues
All Issue Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 2 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH Vol 18 No 3 (2021): AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah Vol 14 No 1 (2017): Akmen Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah Vol 11 No 4 (2014): AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah Vol 6 No 1 (2009): AkMen Jurnal Ilmiah Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah More Issue