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
ANALISIS KEMAMPUAN INTELEKTUAN DOSEN DAN METODE MENGAJAR MEMPENGARUHI MOTIVASI BELAJAR BAHASA INGGRIS MAHASISWA STIE AMKOP MAKASSAR Firman Firman
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The results reveal that the value of r2 is 0,292 or (29.2%) means that the variance of the dependent variable that can be explained independent of 29.2%, while 71.8% is explained by other variables not examined in this study
MODEL DAN PRAKTEK PROSES KEBIJAKAN STRATEGIS DI INDONESIA : STUDI KASUS MANAJEMEN STRATEGIS DI PEMERINTAH PUSAT INDONESIA (2009-2012) Affandy Agusman Aris
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Since 1998, the Indonesian government has introduced an approach to Strategic Management under Government Regulation No. 108/200 government has not evaluated the experience with this strategy. However, in 2009, President Yudhoyono's administration introduced a new approach called Medium Term Development Plan (RPJMD) -Planning Long Term Development. The interesting question regards compliance with the government's strategic plan. In other words, is the continued implementation of the strategic plan? In this paper, the authors investigated the experiences with efforts to introduce the model and practice of Strategic Management in the public sector Indonesia, in particular aspects of the process and tools. The method used in this study is historical and descriptive using casual circle model system dynamics method. The study found that the strategic planning model implemented by the government is a linear process model associated with the key success factors of leadership, professional coordination between government units and complete process monitoring and instruments: planning, implementation and evaluation
TINJAUAN HUKUM TERHADAP ADVOKAD DALAM MELAKUKAN PENGAJUAN PERMOHONAN PENANGGUHAN PENAHANAN DENGAN JAMINAN ORANG Muh. Nasir
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Legal review of advocates in doing suspension of application of warranties with arrest people (Study In The Office Peradi Gorontalo City), The Obstacles Faced Advocates In Doing Filing Request Suspension Detention With Assurance Person. The theme options against the background because there is no definite arrangement on the Crime of what can be done surety that led to injustice and cause problems, for example, by an initial survey conducted by the Detention Suspension PERADI pengguhan Gorontalo There are 12 cases of detention on bail by the year 2014- 2015. Of the eight (8) cases occurred in 4 cases declined over the suspension of his detention. Such reference to the above, of course there are constraints that caused the rejection of the application for suspension of detention, the reasons are needed to do more in-depth research on the application for suspension of detention on bail filed by the Advocates. This study aimed to identify and analyze what the problem Advocates of doing filing of applications for suspension of detention on bail people and also to analyze and determine what Advocate efforts in tackling the obstacles that arise. This type of approach is used to understand, simplify as well as facilitate the Law is an empirical study using sociological juridical approach. Primary Data Obtained by conducting a live interview with the Advocate PERADI Gorontalo ever do surety. While the secondary data obtained by obtaining the data using written sources, namely by searching files surety that ever done PERADI Gorontalo to be able to obtain the amount of the surety who've done PERADI Gorontalo, legislation, literature relating to Constraint faced Advocates In Doing Filing Request Suspension Detention With Assurance person.
PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KPP MADYA MAKASSAR Ulfa Rabiyah
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Influence of Tax Audit, Self Assessment System and Tax Awareness to Taxpayer Compliance In KPP Madya Makassar. This study aims to identify and analyze the partial effect of Tax Audit, the tax officer service and Tax Awareness to Taxpayer Compliance In KPP Madya Makassar. The variable in this study is the Tax Audit (X1) Self Assessment System (X2) Tax Awareness (X3) and the Taxpayer Compliance (Y). The data used in this research is primary data obtained from the taxpayer through questionnaires and interviews and secondary data obtained from the KPP Madya Makassar closely connected with the study. The analytical method used is multiple linear regression analysis with the help of statistical program SPSS version 16.0. The results showed that the partial of Tax Audit has positive and significant impact on the Taxpayer Compliance, Self Assessment System and significant positive effect on the Taxpayer Compliance and Tax Awareness has positive and significant impact on taxpayer compliance in KPP Madya Makassar.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTANPUBLIK MAKASSAR Ibrahim Ibrahim
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 aim to determine (1) the positive influence of independence on audit quality in the public accounting firm in Makassar, (2) Determine the influence of professionalism on audit quality in public accounting in Makassar and (3) Effect of independence and professionalism of the quality audit at accounting firm public in Makassar. The analytical method used mainly in this research is using test instruments that test the validity and reliability test, also using inferential analysis is the method of linear regression and classical assumption in the test questionnaire. The results of this study are (1) independent variables (X1), independence is not positive and significant impact on audit quality equal to (0.382) with a significant level (0.705). It means independence for auditors is very important to note although there was positive and significant effect on audit quality. (2) Variable Professionalism (X2), professionalism is not positive and significant impact on audit quality equal to (0.978) with a significant level (0.337). This means professionalism for auditors is very important to note although there was positive and significant impact on audit quality, and (3) Based on the test results F independence and professionalism significantly influence jointly on audit quality
ANALISIS PENGARUH SERVICE QUALITY DAN SACRIFICE DALAM MEMBENTUK PERCEIVED VALUE, CUSTOMER SATISFACTION TERHADAP PURCHASE INTENTION LAYANAN TELEKOMUNIKASI DAN INFORMASI PELANGGAN KORPORASI PT. TELKOM DI KAWASAN TIMUR INDONESIA Syaiful Syaiful
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of the research is to investigate the influence of service quality and sacrifice on customer perceived value and customer satisfaction on purchase intention either partially or simultaneously. The variables influencing purchase intention are service quality, sacrifice, customer perceived value, and customer satisfaction. The populations were Telkom corporate customers in the working area of Eastern part of Indonesia involving customers in the sub area of Makassar, Palu, Menado,Bali, and West East Nusatenggara, sub area of Papua and Maluku. The selection of simple used Yamane Osida Takesih with the error standard level of 5%, so the selected simple consisted of 302 respondents, Meanwhile, the model used in the research was structural equation modeling (SEM) to find out the cusal relationship among the affecting variables in that model. The results of the research reveal that service quality of Telkom service product base don the value given by the customers is good.Among all indication, ROPMIS forms service quality, image indicator of Telkom corporate has the best value, while the lowest value indicator, which has agood category, is management indicator. The result of the research related to the influence of inter-variable are : Service quality and sacrifice variable have a positive and significant influence on customer perceived value variable, Service quality, scarifice, and customer perceived value variable have a positive and significant influence on customer satisfaction variable, Customer perceived value, and customer satisfaction have a positif and significant influence on purchase intention variable, Service quality, sacrifice, customer perceived value and customer satisfaction have a positive and significant influence on purchase intention variable.
PENERAPAN ANGGARAN SEBAGAI ALAT BANTU MANAJEMEN PADA PT. POS INDONESIA KANTOR AREA X MAKASSAR Neng Indriyani
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this research study to determine whether the procedure of preparation of the Budget on PT. Pos Indonesia has. While the methods of analysis used in this research is the analysis of variance, which is to know the actual results with budgeted plan by comparing the revenue budgeted against actual income of the same. The results of this study were (1) the budget prepared by PT. Pos Indonesia (Persero) is expressed in monetary units Rupiah shaped both in terms of budget revenue. (2) The proposed budget is discussed and approved by the higher authorities in accordance with the company's organizational structure. (3) Revenues are recorded in the proper account time for their account numbering conducted by PT. Pos Indonesia (Persero) on each budget item facilitate the performance of employees so that it can be said sufficient.
PENGARUH STRES KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT. BOSOWA BERLIAN MOTOR CABANG MAKASSAR Andi Widiawati
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to identify and analyze the effects of job stress that consist of intrinsic factor in the work, the role of individuals in the organization, relationships within the work, demands from outside the organization / job on employee performance and to identify and analyze the work stress variables most influential on employee performance at PT. Bosowa Berlian Motor Branch Makassar. The method used in this research is quantitative method with multiple regression. The result of this research is which of the four independent variables that influence employee performance (Y) PT. Bosowa Berlian Motor Makassar branch, in the can that the most influential is the variable role of individuals in the organization (X2) based on the results of the t test variable role of individuals in the organization (X2) has tcount> ttabel most compared to other variables, with significant requirements. Thus, the second hypothesis which states alleged demands from outside the organization / job (X4) is the most dominant variable is not statistically proven
ANALISIS ARUS KAS DAN ANGGARAN KAS PADA PT. PLN (Persero) AREA MAKASSAR Silvister Saman
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to find out the difference between the cash budget with cash realization of the operation of the company's operations in each budget period. The method of analysis used in this research is the analysis of variance, ie comparing planned and actual cash from all the company's activities in the cash flow statement rupiah unit and percentage. While the results of the discussion of this study were (1) to three (3) years PT. PLN (Persero) Makassar Area still able to increase its main revenue sales revenue of electricity which each year is increasing, although not able to cover the operating expenses, due to lack of power users outside peak load so that the company still gets droping the operating costs of the central office. (2) Budget cash flow/cash flow contains estimates and projections of the future, and record cash flow/cash flow last year to provide information about management in the past. Projected cash flow (cash flow) is useful for estimating the timing and amount of new loans were required during the year and the time and the amount of loan repayment or plan.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANEJERIALTERHADAP EARNINGS MANAGEMENT Yogi Hady Afrizal; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research focused on the profit of one source of information used by investors to take decision before investing in a company. But, they did not think of a way and the process of the creating these profits. This has been one of the cause of investor gets missinformation of a candidate company places they would invest.This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in Index LQ-45 since 2015-2017. The analysis technique of data used in this research was multiple regression analysis technique.The researcher concluded that the testing of hypotheses in the research indicated that asimetry information, leverage, and managerial ownership significant and positive of earnings management, while the firm size not significant and negative of earnings management.

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