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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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KEBIJAKAN PENINGKATAN KUALITAS PENDIDIKAN MENENGAH DALAM RANGKA OTONOMI DAERAH DI KOTA MAKASSAR Mariah Mariah
AkMen JURNAL ILMIAH Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Along with regional autonomy with the principle of decentralization, improvement of the quality of education requires the participation and empowerment of all components of education as a system. Approach to improving the quality of education in accordance with the above paradigm dn idea is the concept of School Based Management or school-based management (SBM) Quality education can be seen from two things, namely ppendidikan refers to the process and outcomes of education. The process of quality education if the entire educational component involved in the educational process itself. The factors in the educational process are the various inputs, teaching materials, methodology, and administrative support for infrastructure and hail ppendidikan which refers to the achievements reached by the school at a certain time.
SEGMENTASI PEMAKAIAN INTERNET BROADBAND MENURUT USIA, JENIS KELAMIN, PENDIDIKAN, SEKS DAN PROVIDER INTERNET Mashur Razak
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The intensity of usage and Internet users continues to increase along with the development of devices smartphones/PDAs (Personal Digital Assistance), e-commerce and social media. Internet traffic volume continues to rise encourage all providers to provide connections with a large transport capacity through technology broadband.Banyaknya number of operators and the growth of broadband Internet customers require mapping of the segment as a basis for marketing activities. Segmentation parse a heterogeneous market into homogeneous groups according to the elements of geography, demographics, behavior and psikografi.Dalam this survey, segmentation based on demographic factors with the variables age, sex (gender), education, monthly expenditure (SES) and internet service providers . Segmentation is done through a survey conducted in several big cities in Indonesia with the cluster sampling method. The survey results showed that the level of Internet usage between men and women are relatively equal, so the aspect of gender did not significantly affect the process of offering Internet services. While education and SES variables have positive correlation with the level of usage (usage) internet. Other findings showed that the category of heavy internet users (heavy users) are dominant, with a percentage> 50% in nearly all surveyed operators.
REFORMASI MANAJEMEN KEUANGAN SEKTOR PUBLIK Mustafa Hasbar
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The financial management area since enactment of the Act OtonomiDaerah, still very far from expectations. Implementation of regional financial governance still needs to be reformed, so that the financial management area runs out transparent, accountable and accountable. Local financial management sourced from local fiscal management, still reflect a discrepancy with what has been underlined in the rule of law. This can be seen from the results of audits by BPK to local finance, which in terms of which are still very many areas that get a fair opinion with the exception that not even a little disclaimer. This also happens in some urban districts in South Sulawesi.
ANALISIS RASIO KEUANGAN PADA PT. PLN (PERSERO) AREA PENYALURAN DAN PENGATUR BEBAN SISTEM SUL-SEL Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the financial ratios on the PT. PLN (Persero) and the Regulatory Burden Area Distribution System Sulawesi Selatan for the years 2006-2010. This study uses secondary data in the form of corporate financial statements from 2006 to 2010. The results showed that: the analysis of liquidity ratio from the year 2006 - 2010 is known that the ability of the company PT. PLN (Persero) Distribution Area and Regulatory Burden-Sul System Cells in short-term debt has increased despite a decrease drasti in 2008. Lending rate indicated by the ratio laverage in recent years has decreased the impact on the company's activities so that a loss on the idea of 2009. Profitability is not so great especially in 2009 which led to declining investment losses as seen in Return on the investments.
PENERAPAN STRATEGI BISNIS MODERN PADA LEMBAGA BISNIS PUBLIK Andi Indra Martini
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Along with the development era of globalization and modernization of foreign each firm both public and private to review the business strategy who have applied so they can continue to survive and complete in the world of business.Public institution as well as business assets of the state should continue to improve its performance by reforming si that it can synergize in a healthy business in accordance with the rules and regulations.
PELAKSANAAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUM PEGADAIAN CABANG SELAYAR Erwin Horas
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out the implementation of the budget in the accounting system on a screen and Perum pegadain branch To find out the cause of the difference between the budgeted cost, with the realization of cost and its relationship with the person responsible for occurrence of such costs. The analytical method used is the comparative method is to Classify types of costs and explain the causes of variances between the budget to realization. The results showed the budget office occurred variance Pawnshop profit (the cost of stationery, office supplies, etc.) on some object cost and loss variance (the cost of promotion, advertising, etc.) to another object that this is caused by circumstances particular. The analysis showed the hypothesis was not proven that the Pawnshop Selayar not use the budget as a tool to control costs, because the Pawnshop to cost efficiency in carrying out their business activities. Controllable and uncontrollable costs are not separated in the company. This is because the company has not merelisasikan accountability report for each cost center accountability.
HUBUNGAN KECERDASAN EMOSIONAL DENGAN STRES KERJA KARYAWAN PT. INDUSTRI KAPAL INDONESIA (PERSERO) MAKASSAR Muhammad Akhsan Tenrisau
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aimed to (1) describe the emotional intellegence of PT IKI (Persero) Makassar’s employees, (2) describe the level of work stress of PT. IKI (Persero) Makassar’s employees had, and (3) seek relations between emotional intellegence and work stress of the PT. IKI (Persero) Makassar’s employees. The research employed quantitative type of research. Subject of this research was 60 employees of direct production unit of PT. IKI (Persero) Makassar. Sampling technique used was purposive random sampling. Instrument which was used as a data compiler was emotional intellegence scale and work stress scale. The research data analysed by using simple regression analyze. Result of research indicated that (1) the level of emotional Intellegence of PT. IKI (Persero) Makassar’s employees in general, was in high level. This matter depicted that components in emotional intelligence such as self awareness, self arrangement, empathy, motivation and social skill had been owned by employees. These components applicable to minimize the amount of work stress. (2) Work stress at PT. IKI (Persero) Makassar in general was at low level. Reasonal explanation for this is that there was existence of perception among workers assuming that work stressors in their job environment were not actually stressor, but challenges to finish their work demands. (3) There was a negative relation between emotional intellegence and work stress at PT. IKI (Persero) Makassar
ANALISIS RASIO EFEKTIFTAS KEUANGAN PADA DINAS PENDAPATAN DAERAH (DISPENDA) KOTA MAKASSAR Ester Tamallo
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study To determine the effectiveness ratio of Finance at the Department of Revenue (Revenue) Makssar city if it is effective. The research method used in this study is "quantitative methods" of effectiveness ratio analysis. The results of the research is the area of the Autonomous City of Makassar, there are still some parts of the Revenue is less effective when measured by the ratio of regional financial effectiveness (EKD), which ranges from> 39.12 to 77.55%. However, when viewed in terms of implementation of financial management of the city of Makassar participatory pattern. Revenue in 2008, compared to the revenue base year 2005, the trend of the financial effectiveness of the autonomous regions Makassar city increased, except in some parts such as, other local revenues, fund balance rather than taxes.
HUBUNGAN KUALITAS PELAYANAN DENGAN KEPUASAN NASABAH BANK SYARIAH NIAGA MADANI DI MAKASSAR Dirwan Dirga Saputra
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research aim to analyzed the correlation of service quality based on interaction, physical environment and result qualities toward the satisfaction with customer on Syariah Niaga Madani Bank at Makassar and to analyzed between the service quality have strong correlation toward the satisfaction with customer on Syariah Niaga Madani Bank at Makassar. The result of research applied on Syariah Niaga Madani Bank at Makassar, with population of customer as amount 2.264 per December 2010. Sample used of Stratified Proporsional Random Sampling based on Solvin formulation obtained 96 respondents. The method analysis used of Chi-Square, Coefficient Contingence (C) dan Coefficient Contingence Maximal (Cmaks) to see of significant correlation, strong correlation for each variables. The result of research showed that there are correlation of service quality consist of interaction, physical environment and result qualities toward satisfaction, suitable with application of attitude, behavior and expert for interaction in give of satisfaction. Ambient condition, design and social for physical environment toward satisfaction, and result quality such as the time of wait, physical evidence and valence on Syariah Niaga Madani Bank at Makassar. Between service quality it the result of quality have strong correlation toward satisfaction with customer on Syariah Niaga Madani Bank at Makassar, which indication that the satisfaction with customer appointment of the result quality which give from the staff on Syariah Niaga Madani Bank at Makassar.
ANALISIS PENERAPAN PERMENDAGRI 25/2009 DAN ANGGARAN PELAYANAN PUBLIK PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN MAROS TAHUN ANGGARAN 2010 Sylvia Sylvia
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Each entered the new fiscal year, the government issued guidelines for the budget process is to convey the direction of government policy for the new budget year. For fiscal year 2010, the budget process is guided by the Permendagri 25/2009. In this Permendagri 25/2009 Government directed to pay attention to the public with better service. Implementation is realized by allocating a portion of direct expenditure budget that is greater than the indirect spending, and capital expenditures are greater than the expenditures of goods and services and personnel expenditure. After testing, the obtained results that direct expenditure on the Maros district budget in 2010 was not significantly greater than the indirect spending. Then, capital expenditures are budgeted by the District Government in the 2010 budget Maros significantly greater than the share of personnel expenditure while capital expenditure allocation is significantly greater than the expenditures for goods and services. As for public services, there was no significant difference between the budgets of public services is budgeted by SKPD who run the affairs of compulsory and option affairs.

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