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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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BURNOUT SEBAGAI IMPLIKASI KONFLIK PERAN GANDA (PEKERJAAN-KULIAH) PADA MAHASISWA YANG BEKERJA DI KOTA MAKASSAR Syarief Dienan Yahya; Harry Yulianto
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research is devoted to investigate role conflict form the context of work and university domains on working students. This research it is expected to fill research gaps and enrich studies of role conflict topic and its relation to stress and burnout. This study involved 239 active working students from various universities in Makassar as respondents. Determination of the sample was done randomly through a purposive sampling approach. The Statistical Package for the Social Sciences (SPSS) is used in assisting research data analysis includes path analysis and Moderated Regression Analysis. The results showed that the university -work conflict variables and work- university conflict variables had a significant positive effect on stress variables, while the university-work conflict variable had a insignificant negative effect on burnout and work- university conflict variables had a significant positive effect on burnout. Through Moderated Regression Analysis shows that social support variables reduce the negative influence of stress on burnout of Working Student.
PENGARUH AUDIT JUDGMENT, PENGALAMAN AUDITOR, DAN ETIKA AUDITOR TERHADAP PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI MAKASSAR Anwar Anwar
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine whether Audit Judgment, Auditor Experience, and Auditor Ethics have an effect on the giving of Audit Opinion to Public Accounting Firm (KAP) in Makassar. Data collection used primary data obtained from questionnaires using saturated sample technique. The population is all auditors in five (5) Public Accounting Firm in Makassar a total of 33 auditors, and the entire sample is used in this study. The results of the questionnaire have been tested for validity and reliability, also tested the classical assumption of normality assumption, and multicolonierity assumption. Methods of data analysis using multiple regression techniques. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that Audit Judgment, Auditor Experience, and Auditor Ethics have a positive and significant impact on Audit Audit Opinion at Public Accounting Firm (KAP) in Makassar.
PERSEPSI PENERAPAN SISTEM INFORMASI KEUANGAN (SIKEU) PADA PERGURUAN TINGGI DI KOTA PALOPO DENGAN PENDEKATAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Asriany Asriany
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi penerimaan sistem keuangan (SIKEU) pada perguruan tinggi Palopo dengan pendekatan TAM (Technology Acceptance Model). Metode analisis dalam penelitian ini menggunakan metode analisis Partial Least Square (PLS). Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan melakukan pengamatan dan pemantauan secara langsung pada objek penelitian melalui penggunaan instrumen penelitian berupa kuesioner. Hasil peneltian menunjukkan bahwa variabel perceived ease of usedan perceived usefulness berpengaruh positif dan siginikan terhadap penerimaan sistem keuangan (SIKEU); dan variabel lainnya yaitu behavioral intention dan attitude toward behaviour tidak berpengaruh signifikan terhadap penerimaan sistem keuangan (SIKEU). Berdasarkan pengujian statistik yang dilakukan, tingkat pengaruh yang lebih tinggi dalam penerimaan sistem keuangan (SIKEU) adalah perceived ease of use dengan nilai sebesar1,995; dan tingkat pengaruh terendah dalam penerimaan sistem keuangan (SIKEU) adalah perceived usefulness dengan nilai sebesar 1,673.
PENGARUH THE URGENT REHABILITATION PROJECT OF TANJUNG PRIOK TERHADAP PRODUCT DOMESTICT BRUTO (PDRB) PROVINSI DKI JAKARTA Jimmy Roland Alfius Torar
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to measure effect of The Urgent Rehabilitation Project in Tanjung Priok against Gross Domestic Product Regional (PDRB) at DKI Jakarta. Data collection in this study used a survey method, population in this research is project data from The Urgent Rehabilitation within 12 years from 2004 – 2015 and all populations are sampled. Multiple linear regression used as analytical method with SPSS software assist. The result of research show that quantity of goods and passengershave significant effect on the acquisition of the amount of the Gross Domestic Product Regional (PDRB) of DKI Jakarta Province contributed by the Sea Transportation Sector.
PENGARUH NILAI PASAR DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Chaerunnisa Rumianti
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah nilai pasar dan leverage berpengaruh terhadap harga saham pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia.populasi dari penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2016 berjumlah 18 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 16 perusahaan sebagai sampel. Teknik analisis menggunakan analisis regresi linear berganda dengan bantuan software SPSS. Berdasarkan pengujian hipotesis secara parsial atau uji t, variabel nilai pasar dan variabel leverage tidak berpengaruh signifikan terhadap harga saham.
PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP PROFITABILITAS BANK MUAMALAT INDONESIA Rahmat Arsyad
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is aim to test the effect of external and internal factor of Muamalat Bank. The external factor based on economics growth, and the internal factor is measured by CAR, BOPO and FDR of Return on Asset (ROA) of Muamalat Bank in Indonesia. This study use data from accounting report publiced by Muamalat Bank Indonesia and BPS report. The data analysis method is multiple linear regression. Before using this method the data must be test by clssic assumption test that are normality test and other test. Since observation periode, we goin the test data. Based on normality test, the data is distributed normal, and the classic assumption are fulfilled it means we can use multiple linear regression method. The study result shows that economics growth, CAR and FDR did not have significant effect to ROA, mean while BOPO have significant effect to ROA. Prediction capability for the four variabels to ROA in this study is about 99,2%, while the residual is effected by the other factor.
PENGARUH KOMPETENSI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI KANTOR BALAI BESAR KONSERVASI SUMBERDAYA ALAM (KSDA) SULAWESI SELATAN DI MAKASSAR Maswiati Maswiati
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study is whether the Competence, Motivation and Work Environment has a positive and significant influence and which variables are the dominant influence on Performance of The Great Hall for Conservation of Natural Resources in South of Sulawesi in Makassar. The research method used secondary data and primary data up to 59 samples, Data collection methods used were observation, documentation, interviews, and questionnaires.. The analysis model used is descriptive statistics and multiple regression analysis. The results explained 1) Competence has an effect but didn’t significant on PerformanceThe Great Hall for Conservation of Natural Resources in South of Sulawesi in Makassar. 2) Motivation has a positive and significant to Performance The Great Hall for Conservation of Natural Resources in South of Sulawesi in Makassar. 3) Work Environment has an effect but didn’t significant to Performance The Great Hall for Conservation of Natural Resources in South of Sulawesi in Makassar.4) Motivation has a dominant influence on Performance The Great Hall for Conservation of Natural Resources in South of Sulawesi in Makassar.
PENGARUH KEAHLIAN AUDIT, SELF EFFICACY, DAN KOMPLEKSITAS TUGAS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DIMEDIASI OLEH AUDIT JUDGMENT (Studi Empiris pada BPK RI Perwakilan Provinsi Sulawesi Selatan) Muh Amrih; Murdifin Haming; Asriani Junaid
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to examine the effect of audit expertise, Self Efficacy, and the complexity of the task on the auditor's ability to detect fraud mediated by audit judgment at the Republic of Indonesia's Republic of Indonesia BPK Representatives. This research was conducted at the Republic of Indonesia BPK Representative of South Sulawesi Province. This study uses primary data by conducting direct research by providing questionnaires to 56 respondents who are BPK auditors. Data analysis method used is analysis of Structural Equation Model (SEM). The results showed that: audit expertise variables and Self Efficacy variables had a positive and significant effect on audit judgment, while task complexity variables had a negative and significant effect on audit judgment. Audit skill variables and Self Efficacy variables have a positive but not significant relationship to the auditor's ability to detect fraud, while task complexity has a positive and significant influence on the auditor's ability to detect fraud. Audit expertise variables and Self Efficacy variables have a positive and significant influence on the auditor's ability to detect fraud through audit judgment, while task complexity variables have a negative and significant effect on the auditor's ability to detect fraud through audit judgment. Audit judgment variables have a positive and significant effect on the auditor's ability to detect fraud.
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI PADA BADAN PEMERIKSA KEUANGAN RI PERWAKILAN SULAWESI SELATAN Chairul Ihsan Burhanuddin
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study was conducted to see how big the skepticism of professional auditors to the accuracy of giving opinion. The sample obtained as many as 71 respondents auditors at the State Audit Board (BPK) RI Representative of South Sulawesi Province. In accordance with the above purposes, in this study formulated two hypotheses. The first hypothesis, partially (individual) mepunyai significant influence of auditor professional skepticism to provide opinion auditors. The second hypothesis, partially (individually) does not have a significant effect of skepticism of professional auditors on giving opinion of auditors, this research is conducted by using simple linear regression analysis method with the help of SPSS 20.0. The results of this study are: skepticism professional auditors have a significant effect on giving opinion auditors. Suggestions for further research, should add to the sample and expand the scope of the study, considering other variables that are still closely related to the variables in this study.
PENGUKURAN KINERJA PDAM KOTA MAKASSAR BERBASIS BALANCED SCORECARD Moh. Rafid Marwal; M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze the performance ratings of PDAM Makassar City based on performance assessment issued by BPPSPAM to assess the aspects studied in the form of managerial functions by using Balanced Scorecard approach as a measuring instrument. The research approach used is normative approach and using qualitative method. The results showed that the performance of financial perspective on the level of ability to meet short-term liabilities (cash ratio) companies experiencing illiquid where PDAM Makassar City is financial distress short-term. Customer perspective shows the result of customer growth ratio and domestic water consumption show less performance value. For internal business process perspective experiencing the same thing that waterlessness indicator happened big enough water loss, also because by error of recording (human error) related to record water account, this cause low water sold. While the perspective of human resources on the indicator ratio training and employee training load showed a degree that is not good, this case show development of employee competency is not top priority of PDAM Makassar City.Finally, although there are many problems found, but overall by looking at the accumulation value of balanced scorecard performance measurement of PDAM Makassar city shows a healthy performance (shows 3,37 points in 2015 and 3,39 points in 2014 , with the standard value of healthy performance category is ≥ 2,8 points).Researchers expect PDAM Makassar City to make improvements to the problems found, to create more optimal performance in the future.

Page 34 of 72 | Total Record : 716

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