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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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KEDUDUKAN WASIAT BERDASARKAN KOMPILASI HUKUM ISLAM DAN KUHPERDATA (Study Komparatif) Arpin Arpin
AkMen JURNAL ILMIAH Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this study is. To broaden the author in connection with the issue of the Position will Compilation of Islamic Law and the Civil Code as well as handy for reading material for students within the Faculty of Law Universitas Muslim Indonesia in particular those who intend to explore the science of law with regard to research wills. To be input either to the government. In the preparation of legislation and the public who intend to want to know about wills. Authentically the law governing the wills specified in three types: olografis wills, probate is not secret, and the secret testament (closed). Each of these types will have different legal force. Probate is not something that is eternal, that will be revoked and or fall on its own.
PENENTUAN DISTRIBUSI STATIONER JARINGAN SIKLIK JACKSON DENGAN METODE REDUKSI RANK Novita Dwi Maharani Sabban
AkMen JURNAL ILMIAH Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to test the model a Cyclic Networks Jackson as a form of Markov and determine vectors opportunities stationary queuing models with reduction method Rank. This study uses the method of literature; which examines several theories relating to the determination of stationary distribution network with cyclical Jackson Rank Reduction method. The least squares method is used for the linear regression model parameter estimation, besides using also methods Bootstrap resampling method Nonparameter as data errors randomly and independently with replacement. The results showed that (1) Network cyclic Jackson with 2 station and 3 station can be modeled in the form of Markov. (2) Distribution network stationary cyclic two stations depends on the value of the transition from station 1 to station 2 and the value of the transition from station 2 to station 1, (3) rank reduction method can be used to determine the stationary distribution of the network cyclic Jackson. This method reduces the rank matrix Q builders are generally greater than one, to then generate a matrix with a rank equal to one.
ANALISIS RISIKO INVESTASI TERHADAP RETURN SAHAM TAHUNAN PADA INDUSTRI TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Hikma Niar
AkMen JURNAL ILMIAH Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to determine the impact of investment risk on stock returns in the telecommunications industry Go-public listed in the Stock Exchange in 2008-2013, viewed from the aspect of investment risk in unison and the impact on stock returns in the telecommunications industry Go-public listed in the Stock Exchange years 2008-2013, in terms of partial aspects. The research method used is multiple regression analysis. Results from this study is that expected return variables, market risk / beta market, business risk and financial risk, simultaneously (together) have a significant effect on stock returns for the telecommunications industry Go-public listed in the Stock Exchange in 2008-2013. This is evidenced by the results of the F test, simultaneously independent variables affect the dependent variable with significance levels below 0.05 and F test results in this study indicate the significance level of 0.000. Partially (separately), variable expected return, market risk / beta market, and business risk, significant effect on stock returns, while the financial risk variables had no effect on stock returns for the telecommunications industry Go-public listed in the Stock Exchange in 2008- 2013. This is evidenced by the results of the t test, partially independent variables each affect the dependent variable with significance level below 0.05, and of the four variables have a significance level respectively 0.000, 0.031, 0.000, and 0.184.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah Abdullah
AkMen JURNAL ILMIAH Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Effect of Current Ratio, Debt to Equity Ratio, Return On Equity, and Working Capital Turnover on stock price in Food and Beverages listed in the Indonesia Stock Exchange Year 2012 to 2014. This study aims to determine the effect the Current Ratio, Debt to Equity Ratio, Return on Equity, and Working Capital Turnover partially, or simultaneously to the stock price in Food and Beverages listed in the Indonesia Stock Exchange Year 2012 to 2014. The population in this study is of Manufacturing subsector food and beverages listed on the Indonesian stock exchange by 15 companies. Samples were ten (10) companies were selected based on criteria, namely: Food and Beverage Company listed on the Indonesia Stock Exchange Year 2012 to 2014; Publish audited financial statements; Has the advantage (profit); and never share cash dividend during the observation period. These results indicate that the Current Ratio (X1) Debt to Equity Ratio (X2) and Working Capital Turnover (X4) partially no significant effect. While Return on Equity (X3) positive and significant impact on stock prices in Food and Beverages listed in the Indonesia Stock Exchange Year 2012 to 2014. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return on Equity (X3), and the Working Capital Turnover (X4) Positive and significant effect on stock price in Food and Beverages listed in the Indonesia Stock Exchange in 2012 -2014. The dominant influential variable is Return On Equity (X3).
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Asbi Amin
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): 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 cash turnover, inventory turnover and sales growth turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable, inventory turnover and sales growth is not significant effect on profitability.
PERBANDINGAN KINERJA PERUSAHAAN SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hariyanti Hariyanti
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to analyze the company's performance before and after the merger are listed on the Indonesia Stock Exchange. Financial performance is measured using financial ratios, namely: current ratio, total asset turnover, debt to total assets, operating profit margin, return on investment, return on equity, and stock return around the announcement of the merger. Merger is a merger of two or more companies into one force to strengthen the company's position. In this study, the data used is secondary data. While the population of this study included a public company listed on the Stock Exchange were once merged, and the company announced that its activities in the period 2000-2004. The sampling method used in this research is purposive sampling, there are 20 companies included in the research criteria. Data analysis techniques used to answer the hypothesis is using parametric statistical tests two different test average by using the t test. The results of the analysis proves that the current ratio, total asset turnover, debt to total assets, net profit margin, return on investment and return on equity increased while operating profit margin declined after the merger. Stock returns before and after the merger increases, it is evident after the merger the share price increased and a significant influence on the company's performance
PENGGUNAAN ALAT STATISTIK DALAM RANGKA PENGENDALIAN KUALITAS PRODUK MARMER PADA PT. MAKASSAR MARMER MULIA INDAH Indra Abadi
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

PT. Makassar Marmer Mulia Indah is a company engaged in manufacturing that produce marble. In order to maintain the confidence of consumers, in 2000, the company has obtained ISO 9001: 2000. The fact that it happens that the percentage of damage to marble products for each type of product on average above 6% or it can be concluded that the production process is not progressing normally. To determine the control system is functioning properly then use statistical tools and supported by the data sheet, histogram, control chart, Pareto diagram and fish bone diagram
ANALISIS TINGKAT PERPUTARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PADA PT. PANAIKANG MOTOR PERKASA DI MAKASSAR Indrawan Azis; Andi Harnezia Nizela
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The title of research was discussed on November 19th , 2014 and has been approved to do research on PT. Panaikang Motor Perkasa road A.P Pettarani number 21. The time used for this study is approximately two months. Receivables are accrued revenue due to credit sales transactions . Receivables that are too large can hurt the company, because working capital is embedded in the accounts is too large will result in reduced liquidity of the company. The primary objective of this study was to determine the level of accounts receivable turnover to internal control at PT. Panaikang Motor Perkasa. This study used a descriptive quantitative analysis method, the method of analysis in testing the accounts receivable turnover rate is receivable turnover (RTO), Average collection period (ACP), and ratio of ratio of arrears billing will then be compared with the internal control over accounts running on PT. Panaikang Motor Perkasa. The results obtained from this study is the accounts receivable turnover rate in PT. Panaikang Motor Perkasa relatively slow in Makassar Calculations RTO decreased from the year 2009 to the year 2010, which exceeds the ACP calculation of the average standard set time billing company, the calculation of the ratio of arrears and billing ratio shows the number of the nominal value of the receivables in arrears major in 2010, as well as internal controls for receivables that have not been going well caused because too many policies and lack of monitoring of management's internal controls over accounts receivable
POLITIK HUKUM PERENCANAAN PROGRAM LEGISLASI NASIONAL DI INDONESIA Muslimah Muslimah
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

National legislative program as instruments for drafting legislation is one important element in the development of the legal framework, particularly in the context of legal materials (legal substance) .it Law-making starting from planning, through national legislation program. Therefore the national legislation program is expected to guide and control the preparation of legislation mengikt all competent institutions shape. Thus the importance of the national legislation program in the order of formation of the legislation, since the enactment of Law No. 10 of 2004 and the kemudaian replaced by Law No. 12 of 2011, the national legislation is set to be one of the conditions or processes that must be passed in the establishment of laws OF. It can be seen in the sound of article 16 of Law No. 12 of 2011 which confirms that the planning of lawmaking be done in the national legislation
EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN MANISA KECAMATAN BARANTI KABUPATEN SIDENRENG RAPPANG Erfina Nurhayati Amir
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Effectiveness of Property Tax collection in the village of Manisa Sidenreng Rappang. The background of this study is the lack of public participation in the payment of property tax. This research aims to determine the effectiveness of the implementation of property tax collection and to determine the factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang. The population in this study is the head of the family in the Village Manisa using stratifid random sampling or random sampling. Data collection techniques used in this study is observation, interviews, questionnaires, and literature. The collected data is then used by means of qualitative data analysis techniques to the table percentage. The results of this study show that the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang categorized very effective with a percentage of 76.75%. Factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang is the time factor with an average percentage of 71.25%, a factor precision and accuracy with an average percentage of 76.02%, and the factor ways and customs or style of service providers with an average percentage of 76.02%.

Page 32 of 72 | Total Record : 716

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