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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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FAKTOR – FAKTOR YANG BERPENGARUH PADA KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT. PERKEBUNAN NUSANTARA XIV (PERSERO) UNIT LUWU I SULAWESI SELATAN Misbahuddin Misbahuddin
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 aimed to analyze the factors that affect the company's financial performance. These factors proxy into net profit margin, assets turn over and return on investment. In this study researches analyze and process financial statement of PT Perkebunan Nusantara XIV Unit Luwu I from 2013 to 2017by calculating the calculation on each et profit margin, assets tuen over and return on investment. Based on research that has been conducted on PT Perkebunan Nusantara XIV Unit Luwu I.The results of this study indicate that financial performance with net profit margin, assets tuen over and return on investment still have fluctuated value even return on investment at value over industry standard is 15%.
PREFERENSI RESIKO DALAM MEMODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN FORMAL PADA KPP MAKASSAR UTARA Asbi Amin
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 aimed to test the understanding of the tax rules, tax paying awareness to tax formal compliance. This research also to test the effect of risk preferences which acts as a moderating variable on the relationship between the understandings of the tax rules and tax paying awareness on tax formal compliance. Data used in this research were obtained from questionnaires (primary) and a few observations and interview with parties related. Methods of data analysis using moderate regression analysis.Results of research indicates that an understanding of the tax laws and tax paying awarenesseffect the positive and significant to tax formal compliance. The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of the tax laws and taxpayer formal compliance.The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of tax paying awareness and taxpayer formal compliance.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PT. ASTRA OTOPARTS Tbk Nasriah Akil
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 find out the comparison of liquidity and solvency of profitability in the company PT. Astra Otoparts Tbk. Quantitative research methodsused in this study, by collecting data based on the form of company financial public statements. Multiple linear regression using for analyzing research. The results show that the liquidity ratio has a positive effect on profitability, moreover the solvency ratio has a positive effect on profitability and there is a simultaneous influence between liquidity and solvency on profitability ratios. The conclusion of this research show there is a significant effect between liquidity ratios and profitability, and also solvency ratios with profitability, and liquidity ratios with solvability indicate a simultaneous effect on profitability ratios.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KELAYAKAN PELAPORAN PERTANGGUNGJAWABAN KEUANGAN PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN POHUWATO Syamsuddin Syamsuddin
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 (1) to measure the influences of application the Regional Financial Accounting System which consists of a recording system and an accounting basis for the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. (2) To discover influence effect of applying the recording system to the feasibility of financial accountability reporting at the Pohuwato Regional Civil Service Agency partially. (3) To find outinfluence effects of application accounting bases on the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. The results of this study indicate that the recording system sub-variable is the dominant determinant of the feasibility of reporting financial accountability, which imply that a preferable recording system is refers to the basic accounting equation, the financial reporting feasibility of accountability is more appropriate. Furthermore, it is also influenced by transactions that occur in general, always recording, classifying and summarizing. Partial or individual (X2) accounting basis have a positive effect on the feasibility of reporting financial liability of 0.0485 or 4.85%.This is due to the fact that in the basis of accounting applied two systems, namely cash basis and accrual basis, therefor that financial report makers are occasionally inconsistent in the application of the two systems. Thus to produce the feasibility of reporting financial accountability more properly, it needs to be done perfection in the accounting base sub-variable.
PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Andi Wawo
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The objective of this research will test the effect of concentrated ownership on the company’s performance. Especially, this research will test the effect of concentated ownership on the company’s performance. Concentated ownership is immediated ownership in company. Immediated ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; Concentrated ownership at immediate level has a negative effect the company’s performance at cut-off 10%, 20% and 30% but concentrated ownership does not has effect the company’s performance at level 40% and 50%. This result supported by sensitivity test on cut-off point 20%, 30%, 40% and 50% are not effect.
PENGARUH LEVERAGE KEUANGAN DAN DIVIDEN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah Abdullah; Sutarti Uno
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The title of this paper was discussed at the date of December 21, 2013 and has been approved to do research on the Indonesia Stock Exchange Road AP. Petarani 18 A-14 Makassar. The time used for this study is 1 (one) month. The purpose of the research conducted by the authors was to determine the effect of financial leverage and dividends on stock returns in Indonesia Stock Exchange. Object of this study is the stock return on the pharmaceutical group in the Indonesia Stock Exchange in which the data used are secondary data from existing quantitative data on Capital Market Information Center makassar. Which lies in the way the AP Pettarani 18 A-4, Makassar. So the method of analysis using Multiple Linear Regression Analysis, Test F, Test T and Test Assumptions Classic (Normality Test, Test Mulitikolinieri). The results showed that simultaneous, the leverage ratio is Debt to Equity Ratio (DER) and the dividend is Dividend Payout Ratio (DPR) positive and significant effect on stock returns in the pharmaceutical sector manufacturing companies in Indonesia Stock Exchange. But partially, debt-to-equity ratio (DER) a significant positive effect on stock returns, while the dividend payout ratio (DPR) no significant negative effect on stock returns in the pharmaceutical sector manufacturing companies in Indonesia Stock Exchange.Thus, in analyzing, otherwise investors also pay attention to other factors. And of the two variables that have been tested, DER is the variable most dominant influence on stock returns
ANALISIS AKUNTANSI KAS IMPEREST TERPUSAT PADA PT. PLN (Persero) UNIT INDUK PEMBANGUNAN XII Amril Arifin
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study to determine the application of imprest cash accounting system centered on PT PLN (Persero) Parent Unit Development XII, and to determine whether the cash imprest centralized accounting system implemented by PT PLN (Persero) Parent Unit XII can support the development of internal control of cash. The analytical method used in this research was to study the results of observations and data obtained from PT PLN (Persero) Parent Development Unit XII in order to understanding the conditions and problems arising from the old system. Then the evaluation of the internal control of cash. Imprest cash centralized accounting system implemented by PT PLN (Persero) Parent Unit XII Development has been fully supportive of management in conducting internal control of cash
PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI Fina Diana
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is a descriptive analysis using a qualitative method, which aims to determine the financial performance of companies with economic value added method as one method of calculation of financial performance. Techniques of data collection is carried out by research libraries and documentation. Based on the results of research and discussion, assessment of financial performance begins with a calculation of operating profit after tax was followed by the cost of capital, cost of capital weighted average, and the capital invested., Last of all these values ​​will be used to find the value of economic value added. In terms of the company's internal controls, it is good enough. This is indicated by the separation of duties and responsibilities by each part and full authorization by the Chief of all related documents.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN USER DALAM PEMBELIAN RUMAH PADA PERUMAHAN MULTI NIAGA TOWN HOUSE Dirwan Dirwan
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Human needs is getting increasingly diverse, and one of them will need places to live that home. One of the developers of Home PT. Multi Sao Asri housing that offers one of the Commercial Multifunction Residential Town House. However, per the researches issues facing that is how home sales may continue to increase every year, whereas now this emerging housing developers who dared bring up the terobo san-new breakthrough. Therefore, the researcher's will be updating the analysis of the factors that are considered essential for the examined factors such as location, facilities, income and lifestyle against the verdict of the purchase. This research uses a multiple linear regression analysis with SPSS program Version 21.0. The population is all of the residents in residential Commercial Multifunction Town House. While the samples used as many as 40 people by the method of proportional sampling. Research on testing the influence of factors (location, facilities, income and lifestyle) produces the value t calculate > t table so that the alternative hypothesis (HA) received and the zero hypothesis (H0) denied that indicates the free variables affect positive toward purchasing decisions, and the most dominant factor over purchasing decision factor is location. In this study also produces's 67.5% free variables for which the positive spirit towards berpenga purchase decisions and the remaining 32.5% is the influence of other factors not included in this research. Based on data obtained from this research it can be drawn the conclusion that partially variable locations, facilities, income and lifestyle affect the decision of buying a home on Commercial Multifunction residential Town House, and the most dominant factors affect the decision of the user in performing the pem proof factor is location. A few suggestions that may be put forward by researchers is the developer of the housing should improve the quality of public facilities and facility diperumahan Multi Niaga Town House.
PENGARUH EKSPOR MIGAS DAN NON MIGAS TERHADAP PRODUK DOMESTIK BRUTO INDONESIA Mashur Razak; M. Ihsan Indra Jaya
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to know the influence of oil and gas and non oil and gas exports towards the gross domestic product. The object of the research is in Indonesia and the data used in this study in 2008-2012. Analysis techniques were used to test the hypothesis of this research is the multiple regression analysis and data processing in the research using SPSS. The results of this research indicate that oil and gas exports and the export of non-oil and gas together positive and significant effect on gross domestic product of Indonesia. While the test is partially or singly showed different results, where oil and gas export variables have no effect partially against Indonesia gross domestic product, this is due to not over oil and gas export value and gross domestic product of Indonesia, in addition to other variables being up or down significantly and is one of the variable counter in search of the value of gross domestic product. On the other hand in partially test indicates that the variable is non-positive and influential oil & gas significantly to gross domestic product of Indonesia.

Page 35 of 72 | Total Record : 716

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