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 KINERJA EKSPOR RUMPUT LAUT PADA PT. KOSPERMINDO DI MAKASSAR Abdul Khalik
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 aims to determine the performance and contribution of exports to income-Original South Sulawesi. From the research, the authors showed that the volume of exports of seaweed for 5 (five) years (2009-2013) has increased, whereas in 2009-2010, the rate of export volume amounted to 54.56% seaweed and in 2011 increased by 54.77 % further back in 2012 increased by 87.84% and by 2013 an increase of 88.16%. This increase is caused by damage to a number of existing commodity seaweed in continental Europe due to the unfavorable climate that contributes to the high demand and the demand for commodities seaweed in Sulawesi - South increased sharply and supported by the improvement in global economic conditions due to the hurricane crisis dibelahan European continent. Contribution of export value averaged peningakatan for 5 (five) years where in 2009 s / d on average in 2013 increased by 28.97% in 2010 and increased in 2011 by 44.79%, then in 2012 s / d in 2013, respectively decreased by 10.23% in 2012 and in 2013 decreased by 39.40%. This decrease is caused by a surge in exports is too big so the impact on prices of seaweed has decreased in some countries in Europe.
PENGARUH PENILAIAN PRESTASI KERJA TERHADAP PENGEMBANGAN KARIR PEGAWAI Ali Baba
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 aims to determine the effect of performance appraisal of the employees in the development of PT Bank BRI Gowa. The research method is a survey. The population in this study were all employees at PT Bank BRI Gowa, amounting to 32 people .. Because the population of a small, sampling is 100 percent (saturated sample), the entire population as well as serve as sampel.Teknik collecting data through questionnaires, interviews , and as supporting documentation. Data analysis technique is a simple linear regression to determine the effect of independent variables on the dependent variable. The results showed that the performance appraisal and career development of employees at PT Bank BRI Gowa strongly correlate. This is indicated by the coefficient of determination (R2) of 0.964 (96.4 percent), while the results of the regression analysis showed a positive and significant effect.
FAKTOR KEMAMPUAN, DISIPLIN DAN MOTIVASI DALAM PENGARUHNYA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN TANETE RILAU KABUPATEN BARRU Askar Askar
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 aimed to obtain information on work ability, work discipline and motivation of employees working Tanete Rilau District Office District Barru.Metode used in this study is the method of multiple linear regression. The test results showed using multiple linear regression analysis variables work ability, work discipline and motivation to work as much influence on the performance of 44.7% while the remaining 55.3% outside the influence of this research model. Thus the influence of these three variables other than giving a greater influence on employee performance among other infrastructure. Value of the correlation coefficient (r) indicates the magnitude of the relationship between each of the variables that variable workability (X1), labor discipline (X2) and motivation (X3) on employee performance (Y). calculation of the coefficient of partial determination r2 indicate that variable labor discipline (X2) has the greatest influence on the fluctuation of the performance of employees is equal to 44.1%.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER PADA PT. CIPTA BETON SINAR PERKASA DI MAKASSAR Ibrahim H. Ahmad
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 was to determine the role of accounting as a performance assessment tool in PT. Cipta Perkasa Concrete beam in Makassar, as well as to obtain a clear picture of how the application of the accounting system at PT. Cipta Perkasa Concrete beam in Makassar. To achieve these objectives we used the technique of collecting data through observation, interview and documentation. The method of analysis used in this study is a descriptive analysis of the application of the accounting manager's performance appraisal. The results of the analysis conducted found that from the results of a comparative analysis between budget and actual cost of production which indicates that the difference in production costs incurred by the company in the production process is inefficient mix concrete and effective because the costs incurred by the company can not be used as a means of controlling production costs. While the results of the analysis of cost accounting, in particular the cost of production which indicates that the performance of each responsibility unit production costs in the PT. Cipta Perkasa Concrete beam in Makassar can be said to be effective because the cost of production of each of the cost is not in accordance with budgeted in the production process.
EVALUASI DAN IMPLIKASI KEBIJAKAN PEMERINTAH PENANGGULANGAN KEMISKINAN DI KOTA MAKASSAR Misbahuddin Misbahuddin
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Based on the research results, it can be concluded implications and impact of poverty reduction programs undertaken by the Government of Makassar in the period 2008 - 2012 which is an increase skills (skills), improving homes, as well as increased opportunities for poor people who were subjected to program has not been felt by the public. Evalausi the implementation of poverty reduction programs undertaken by the Government of Makassar during the period of 2008 through 2012 shows that the effectiveness criteria are classified as good, relatively good efficiency criteria, adequacy criteria are classified as good and sufficient, criterion perataannya relatively poor, relatively good responsivitasnya criteria, as well as relatively good accuracy criteria.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. HADJI KALLA Nurmiati Nurmiati
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 aims to determine the effect of motivation and the work environment either partially or simultaneously on the performance of employees at PT. Hadji Kalla. The population in this study were all employees at PT. Hadji Kalla as many as 120 people, but taken as a sample of only 50 people using nonprobability sampling, convenience sampling technique. Analysis of the data used is multiple regression analysis. The results showed that motivation and work environment variables either partially or simultaneously affect the performance of employees at PT. Hadji Kalla.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENTINGNYA PRESTASI KERJA KARYAWAN SUATU TINJAUAN TEORITIS Nasriah Akil
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Human Resources Company requires productive. Human Resources productive not only carry out work based tasks that have been assigned to him, but rather seeks to improve job performance or float. In principle, Human Resources is a very important factor, especially for an organization or business entity, whether engaged in the production of goods and services in the field of services (service). Human resource factors should receive top priority in its management so that organizations can achieve the goals that have been set previously.
EVALUASI PENGAWASAN KEGIATAN BONGKAR MUAT BARANG DI PELABUHAN MAKASSAR Murbayani Murbayani
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 aims to determine the condition monitoring stevedoring activities conducted by the Traffic and Transport Marine Affairs and Port Office Administrator Makassar port affairs. The study population was all employees of Traffic and Transport Sector and port affairs Sea Port Administration Office of Makassar, amounting to 40 people, plus 105 head of Team Work (KRK) unloading personnel and 19 supervisors from the stevedoring company (PBM), with a standard error of 5%, obtained a total sample of 112 people. To analyze the data from this study the data analysis technique used is the analysis of quantitative data where the data processing will be done through descriptive statistical methods. Will take into account the above, the data processing techniques in the study conducted by the tabulation of data that results will be stated in the form of a frequency distribution table in the form of a percentage. From these results it can be concluded that the surveillance conducted by the Traffic and Transport Sector Sea and port affairs Makassar Port Administration Office of the activities of loading and unloading of goods can be described as follows: Preventive Monitoring Traffic and Transport Sector Sea and port affairs of the loading and unloading of goods generally are adequate primary on the rules that are used by supervisors unloading. Inadequate preventive surveillance, among others, the determination of position, duties, authority and responsibilities of regulatory authorities unloading. Field supervision of repressive Traffic and Transport Sea and port affairs of the activities of loading and unloading of goods is generally good because it is generally always done like checking the suitability of the number of workers unloading, checking the unloading of labor discipline. Repressive surveillance unfavorable due to lack of conformity checks carried out, among others, labor quality loading and unloading, as well as examination of the suitability of the number of loading and unloading facilities.
ANALISIS RASIO LEVERAGE/ SOLVABILITAS (LEVERAGE RATIO) SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PADA PERUM PERUMNAS REGIONAL VII Tamsil Tamsil
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The study aims to determine Ratio Levarage / Solvency Housing Regional Housing VII for 5 (five) years of 2006 s / d 2010. While the analysis tools used in this study is an analysis of the financial ratios to see which indicators could cause the company's performance has increased or decreased. The results showed that the solvency ratio for 5 (five) years from 2006 s / d 2010 for the ratio of debt compared to total assets indicates that the company can guarantee all the debts of the total assets owned by the company. As for the ratio of debt to equity percentage menujukkkan positive, it is a portrait that companies can bear the entire debt of the capital owned.
PERBEDAAN PERSEPSI ANTAR KELOMPOK PROFESI TERHADAP KEBIJAKSANAAN KORPORASI DALAM PENCAPAIAN VISI DAN MISI ORGANISASI Mashur Razak
AkMen JURNAL ILMIAH Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze whether there are differences in perception among certain occupational groups to the wisdom koporasi in achieving the vision and mission of the organization. The sample in this study are a group of professionals in the field of education and occupational groups in banking. The method used is descriptive qualitative and quantitative methods. Analysis tool used is the statistical analysis tool that is an average of different test saples via independent t-test is to determine the degree of difference on the variables measured in samples that are independent in this study. The results of this study prove that there was no significant difference between perceptions closely and professional groups in education with professional groups in the field of Banking in the six indicators of research that is the attitude, motivation, interests, experiences, social environment and self-concept. This study proves that there is a close and significant differences between the perceptions of professional groups in education with professional groups in the field of Banking in the four indicators namely research expectations, working conditions, needs and the suitability of time.

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