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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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EFEKTIFITAS PELAYANAN PUBLIK PADA DINAS PERINDUSTRIAN PERDAGANGAN DAN PENANAMAN MODAL PROVINSI GORONTALO Albert Pede
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is intended to be a significant input for the lead in developing the apparatus. Iintuk purpose of this research is to know how to the development of personnel resources of government to the public service at the Department of Industry, Trade and Investment Gorontalo Province. The results obtained that the development of personnel resources in order to provide excellent service at the Department of Industry, Trade and Investment Gorontalo Province has been done by the party leadership, but still not optimally. In terms of the factors that influence the development of personnel in providing public services, facilities and infrastructure are still lacking to support the implementation of the tasks of the apparatus, such as buildings and not enough working space, office equipment still lacking or are damaged. Another factor is the ability of personnel to operate the equipment that is still less than the maximum.
TANGGUNG JAWAB AUDITOR DAN APLIKASI STANDAR SAS 82 DALAM PENCEGAHAN & PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN Rahmawati Rahmawati; Maylen Maylen; Annas Lalo; Mediyati Mediyati
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This paper discusses how the auditor's responsibilities, which set the standard for fraud detection financial statements of a company or government. Fraud is a phenomenon that a lot happens to intentionally manipulate financial statements with the aim tertenti, fraud becomes a problem and the responsibility of the auditor in mendetekdi fraud, in this paper presented several standards related to the auditor's responsibility standards, this paper is a review of previous articles related with fraud
EFEKTIFITAS PENGELOLAAN DANA SIMPAN PINJAM KELOMPOK KHUSUS PEREMPUAN (SPP) PADA UNIT PENGELOLAAN KEGIATAN PNPM DI KECAMATAN BUNTULIA KABUPATEN POHUWATO TAHUN 2011-2013 Muhammad Anas
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to describe the effectiveness of the management of funds Savings and Loan Special group Women (SPP) in units of PNPM Event Management In District Buntulia Pohuwato 2011-2013. The benefits of this research is to provide information about the effectiveness of the activities undertaken members of Savings and Loans Special Women in District Buntulia Pohuwato and provide information to those who need the information. Data collecting primary data and secondary data. Primary data obtained by distributing questionnaires to the respondents, while secondary data obtained from the institutions associated with the research. The method of sampling is done by "cluster sampling". Respondents were chosen was a member of the women's savings groups. Total sample of 30 members of the women's savings groups. Based on the results of the study, showed that the effectiveness of women's savings groups in the District Kauditan relatively effective with a percentage of 93%. This means that all members of the group use the funds for productive activities by adding capital to businesses that they run in order to further develop the business.
ANALISIS SISTEM PENGENDALIAN INTERN TERMIN PROYEK PADA MUTIARA MAS Sultan Iskandar
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the terms of the internal control system projects undertaken by the company PT. Mutiara Mas. While the analytical method used is comparative descriptive method that is an analysis that compares the internal control system of project terms tehadap elements of adequate internal controls. The results pembahsan in research that the admission procedure terms projects undertaken by the company PT. Mutiara Mas showing that the company in implementing the project acceptance procedures have not made the separation of functions between the financial section with receivables collection terms part of the project. Results of an analysis of the admission procedure terms projects the company has not perform authorization in the recording. So it can be said that the company in terms of revenue recognition procedures implementing the project yet reflect elements of internal control.
PENGARUH GAYA KEPEMIMPINAN DAN SUPERVISI KEPALA RUANGAN TERHADAP KINERJA PERAWAT DIRUMAHSAKIT NENE MALLOMO KABUPATEN SIDENRENG RAPPANG Suparta Suparta
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to (1) Determine the influence of leadership style rooms partially on the performance of nurses in hospitals Nene Mallomo Sidrap Regency. (2) Determine the effect of the partial supervision of the head of the room to the performance of nurses in hospitals Nene Mallomo Sidrap Regency. (3) Know the style leadership, supervision of the head of the room simultaneously positive and significant impact on the performance of nurses in hospitals Nene Mallomo Sidrap Regency. This research Conducted in space inpatient hospital Nene Mallomo November to December 2014. This study used cross sectional design with a purposive sampling with 80 respondents. Questionnaires was used as data collection from respondents. With two independent variables (Leadership Style and Supervision), the test data were partial and multiple correlation analysis. Meanwhile, to measure how much influence among the independent variables on the dependent variable, it is done by multiple regression analysis. The conclusion of this study is the leadership style partially positive and significant impact on the performance of nurses in the Hospital Nene Mallomo Sidrap Regency.Supervisi positive and significant impact on the performance of nurses in the Hospital Nene Mallomo Sidrap Regency. Simultaneously leadership style and will simultaneously Supervision affect the dependent variable (performance Nurse) contributes regression coefficient of 42,3%.
PENGARUH GAYA MANAJEMEN TERHADAP KINERJA PERUSAHAAN (Studi Pada Perusahaan Dealer Otomotif di Makassar) Indrawan Azis
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Influence of Management Style Against Performance Company.(Study in company of existing otomotif dealer in Makassar). The purpose of this research is to investigate the effects of this research to know direct influence of Management Style to Performance Company. Using these variables, pursuant to result of former research: Dani Ariadi ( 2006). The study was conducted in some company of existing dealer otomotif in Makassar, data collection is done by using a questionnaire that was delivered directly by the researchers to limit the charging time of the next one week taken by the researchers. Analysis method the used doubled linear regression method, significance test by parsial and in concern of t test and F test. Analysis conducted by using computer program of SPSS version 14,0. From result of research of management style to Company performance show negative so that concluded that Management style don’t have an effect on signifikan to Company performance.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. INCIPNA INDONESIA AMBON Shella Kriekhoff
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The goal is to determine empirically the financial performance at PT Incipna Indonesia Ambon is already showing good financial condition by using the cash flow statement. The method of analysis used in this research is the analysis of the ratio of cash flow. Results of the analysis of the discussion in 2011 Ratio of cash flow shows the financial condition is not good, because of the seven ratios are taken into account in assessing the financial performance only three ratios that meet the standards that funds flow coverage ratio, interest coverage ratio and the ratio of cash for capital expenditures. While four other ratios less than one. But for the ratio of net free cash flow generated despite ratio less than one is considered good, because in addition be used to pay liabilities, the company's cash flow can also be used to make investments. In 2012 and 2013 is quite good because four of the seven ratios used meets the standards or are on top of which the funds flow coverage ratio, the ratio of cash to interest coverage ratio of capital expenditures, and the ratio of net free cash flow. Especially for the ratio of net free cash flow generated even though the ratio is more than one, but rated poorly because of the percentage ratios generated more than 100%, which means that all cash flows that are owned by the company only used to pay duty and could not make an investment.
DETERMINAN KINERJA PEMBANGUNAN MANUSIA DI WILAYAH PASCA KAPET PAREPARE 2005-2012 Syamsul Syamsul; Paulus Uppun; Madris Madris
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Humans are a national asset and base capital for the development of Indonesia. The aim of the research was tofind out to what extent the influence of government expenditure and private investment on human development performance. The research was conducted in the post area of KAPET of Parepare consisting of Barru Regerncy, Pinrang Regency, Sidrap Regency, Enrekang Regency, Parepare City. The date were secondary data analyzed using regression model of panel data. The results of the research indicate that government expenditure has influence on human development performance, while private investment influence human development performance. Government expenditure and private investment through economic growth have influence on human development performance.
PENGARUH PELAYANAN, KEYAKINAN AGAMA, DAN LOKASI TERHADAP MINAT MENABUNG NASABAH PADA PT. BANK MEGA SYARIAH DI MAKASSAR Zainal Abidin
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the significance of the influence of services, religious beliefs, and the location influence the customers' interest in Bank Mega Syariah saving in Makassar.Populasi in this study were all active clients of Bank Mega Syariah in Makassar who open a savings account for January to June 2014 302 person. While the determination of the number of samples determined by using Slovin approach, in order to obtain a sample of 100 people. The data analysis technique used is multiple linear regression. The results showed bahwafaktor care facilities and services trade, religious beliefs factor, and location factors significantly influence the interest of saving the customer at Bank Mega Syariah in Makassar
PERLINDUNGAN HUKUM HAK CIPTA MOTIF KERAJINAN KARAWO DI PROVINSI GORONTALO MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2014 TENTANG HAK CIPTA Muh. Nasir
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study bertjuan to determine the extent of inplementasi Law Number 28 Year 2014 About Copyright are set up with a clear protection against karawo craft art motifs. In this study in the know that the factors inhibiting copyright protection motif karawo crafts such as: lack of legal awareness of craft creator karawo motif, still lack knowledge of craftsmen would copyrights especially against copyright motif karawo craft.

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