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 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN KINERJA KARYAWAN BPR DI SULAWESI SELATAN Mashur Razak
AkMen JURNAL ILMIAH Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to know (1) the effect of leader personal characteristic toward work satisfaction, work motivation and perfromance of employee both direct or indirect; (2) the effect of leader individual competention toward work satisfaction, work motivation and performance of employee both direct or indirect; (3) the effect of leadership attitude toward work satisfaction, work motivation, and performance of employee both direct or indirect ; (4) the effect of communication capability toward work satisfaction, work motivation and performance of employee both direct or indirect; (5) the effect of work satisfaction toward work motivation and performance of employee both direct or indirect; and (6) the effect of work motivation toward performance of employee of BPR in South Sulawesi. Data used in this research are primary data which collected by 220 person taken as samples. The data collected were then analyzed by confirmatory factor and model verification by using structural equation modeling (SEM) analysis, and the results were then justified. The Result of the research showed that: (1) The personal characteristic has positive effect and significant influence toward the work employee satisfaction and motivation, but it was not significant to employee performance, (2) The individual competency of leader has positive effect and significant toward the satisfaction, motivation work and performance of employee, (3) The leadership attitude has positive effect and significant influence toward the satisfaction, motivation work and performance of employee, (4) The communication ability of leader has positive effect and significant toward the work satisfaction, motivation and performance of employee, (5) The motivation work has positive effect and significant toward the employee performance of Bank Perkreditan Rakyat (BPR) in South Sulawesi.
KREDIT DI SEKTOR USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MENJADI ALTERNATIF DITENGAH KRISIS KEUANGAN GLOBAL H. Natsir Muhammad
AkMen JURNAL ILMIAH Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Collapse of companys share being based on housing credit at year-end 2008, making business perpetrator perforced moving and look for more other invesment type make a promise. Big scale banks have non-stoped to set eye on credit compartment in small medium micro business sector. This sector is potential value and more put up with crisis so that channeling of credit small medium bisness can become alternative in the middle of tardy the corporation sector. Credit to small medium business sector will become cake which is fought by a lot of bank because its market is which still very wide. That matter, various bank will be non-stoped to improve penetration of channeling of credit till year-end 2009, inclusive of channeling of through credit program of small effort people credit
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MENGGUNAKAN TRANSAKSI NON TUNAI (ATM) PADA PT. BANK MANDIRI CABANG UNHAS Izaac Lukas Dominggus Lawalata
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study is to analyze the security and ease of users who can provide its own attractiveness for its users. Thus the use of ATM cards will provide a sense of security and convenience offered by PT. Bank Mandiri which makes the authors interested in analyzing and further know the big factors that affect the use of dominant transactions affect customers in using non-cash transactions, especially ATM cards at PT. Bank Mandiri Cabang UNHAS. The method used in this research is descriptive quantitative analysis using multiple linear regression analysis, using the program Statistic Program for Social Science (SPSS). The result of analysis shows that Security and Efficiency have positive and significant effect to the decision to use non-cash transactions at PT. Bank Mandiri Cabang Unhas.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Yustika Rezkiyanti
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The accountability of village fund management has become a demand for local government. Problems emerging from the accountability of village fund management are related to the internal control system, Utilization of Information Technology and the competence of village officials. This research aims to know and analyze the influence of the internal control system, Utilization of Information Technology and the competence of village officials to accountability of village fund management in takalar Regency. This is a quantitative research study and data were collected by questionnaires. Population and sample are village fund management officers in Takalar Regency with 128 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1) The Internal Control System has a positive and significant impact on the accountability of village fund management with the significant value 0,018>0,05, (2) Utilization of Information Technology has a positive and significant impact on the accountability of village fund management with the significant value, 0,000>0,05and (3) The competence of village officials has a positive and significant impact on the accountability of village fund management with the significant value 0,000>0,05.
ANALISIS PENILAIAN KINERJA PT PELABUHAN INDONESIA IV (PERSERO) CABANG MAKASSAR DENGAN PENDEKATAN BALANCED SCORECARD Suci Hijrah Dini
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This Research aims to : (1) analyze the effect of financial perspective for the performance of PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar. (2) analyze the effect of customer perspective for the performance of PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar. (3) analyze the effect of internal business perspective for the performance of PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar.(4) analyze the effect of learning and growth perspective for the performance of PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar. The data used are primary data. All data in this study collected by using questioner. Questioner given away to98 employees in PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar.Data were analyzed using path analysis using SPSS for windows version 23.00. The result of research indicate that variable of : financial perspective, customer perspective, internal businees perspective and learning and growth perspective a simultaneustly and partially have positif and signifikanforthe performance of PT. Pelabuhan Indonesia IV (Persero) Cabang Makassar.
KEPEMIMPINAN ORGANISASI PUBLIK VERSUS PEMBERDAYAAN H. Abdul Rasul
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Empowerment is a concept that should be applied in modern organizations. Emphasis on the importance of empowerment is crucial, considering that empirical phenomena show the lack of empowerment of HR personnel in providing public services. The success of determining competent leaders will be able to build a constructive work culture. The organization's vision for improvement will be translated into a variety of models, including optimizing all existing potential, including the potential of employees who work under their responsibilities. The implementation of this kind of leadership model will gradually erode the paternalistic work culture which tends to lead to many shortcomings
KEPRIBADIAN LOCUS OF CONTROL KARYAWAN MARKETER PADA PT. BANK PANIN DUBAI SYARIAH Megawaty Megawaty
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to analyze the locus of control of marketing employees at PT. Bank Panin Dubai Syariah. The research is expected to be an input for companies in increasing employee work motivation seen from the personality of Locus of Control owned by marketing employees at PT. Bank Panin Dubai Syariah Makassar. The analytical tool used is interview technique which is a tool for re-checking or verification of information or information obtained previously. Interview technique used in qualitative research is in-depth interviews (in-depth interviews) is the process of obtaining information for research purposes by way of question and answer face-to-face between interviewers and informants with or without using the interview guide (guide). The results of the study indicate that the marketer funding employees at PT Bank Panin Dubai Syariah Makassar have internal locus of control personality.
SISTEM PENGENDALIAN PENGELUARAN KAS PADA PT. KIA MOTORS Silvester Saman
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the implementation of internal cash control systems at PT. KIA MOTORS Makassar Branch. The method is a Comparative analysis method by comparing the theory with the internal control system of cash expenditures which applied by PT. KIA MOTORS Makassar Branch. The result of the study is the company's cash expenditures derived from two main sources, namely: spending cash with cash through a petty cash funding system and by check. The internal control system disburses cash with petty cash and checks at PT. KIA MOTORS INDONESIA Branch Makassar is good enough. This is because the company has fulfilled the elements of existing internal control.
PENGARUH SIKAP KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERATING (STUDI EMPIRIS DI UNIVERSITAS MUHAMMADIYAH MAKASSAR) Wa Ode Rayyani
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research departs from the large demands for performance, where universities are expected to be able to produce output from quality performance. Therefore, this study is intended to describe the influence of work attitudes and work culture on performance by being moderated by motivational variables. This research is an empirical study conducted at the Muhammadiyah University of Makassar. As for data collection using survey methods through questionnaires aimed at Muhammadiyah University Makassar lecturers / employees as many as 60 people were selected by purposive sampling. The analytical method used is Multiple MRA (Moderated Regression Analysis). The hypothesis proposed is based on the expectation of the influence of work attitudes and organizational culture on the performance of higher education by being moderated by motivational variables. The results of the study indicate that there is a significant influence between work attitudes and organizational culture on performance. The existence of the moderating variable namely the motivation variable further strengthens the interaction of the influence of work attitude variables on performance, as well as the interaction of the influence of organizational culture variables on performance.
ANALISIS BIAYA RELEVAN : MENERIMA ATAU MENOLAK PESANAN KHUSUS DI PT. AQUAMAS INDAH Ainun Arizah
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the relevant cost calculation of PT. Aquamas Indah and analyze relevant costs for making decisions to accept or reject special orders. The analytical method used starts with calculating production costs and then classifying existing cost data into relevant and irrelevant costs, then separating semi-variable costs into fixed costs and variable costs, then conducting relevant cost analysis. The results of the analysis of relevant costs indicate that special orders from PT. Multi Sari Fisindo and PT. Sumber Baru can benefit the company. So it was concluded that the special order was acceptable.

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