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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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PENGARUH PERFORMANCE AUDIT TERHADAP PENINGKATAN KINERJA PEGAWAI PADA PT PELABUHAN INDONESIA IV (PERSERO) CABANG MAKASSAR Ibrahim Ibrahim
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 effect of Performance Audit toward improving employee performance at PT. PELABUHAN INDONESIA IV (Persero) Makassar Branch. The analysis method; Data Quality Test consisting of; Validation test and reliability test. Classical Assumption Test consists of Normality Test, Multicollinearity Test, and Heterocystaticity Test. The hypothesis will be tested by using two regression models, they are (a) regression model hypothesis tested partially: Y = β0 + β1 X and (b) regression model tested simultaneously: Y = β0 + β1 X1 + β2X2 + β3X3. The results of the study show that from economic aspects, efficiency and effectiveness had a significant and positive effect toward employee performance. From the result, it can be concluded that the bigger economical aspect, efficiency, and effectiveness aspect which assessed by an auditor, then the bigger also the effect toward the employee performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN PENGELOLAAN KEUANGAN DAERAH PEMERINTAH PROVINSI SULAWESI SELATAN Widya Ramlah
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) knowing the effect of governmental accounting standards for quality of financial report in regional financial management agency south sulawesi. (2) knowing the effect of internal control systemforquality of financial report in regional financial management agency south sulawesi. (3) knowing the effect of governmental accounting standards and internal control systemforquality of financial report in regional financial management agency south Sulawesi. The data used are primary data. All data in this study collected by using questioner. Questioner given away to90aparatur in regional financial management agency south sulawesi. Data were analyzed using path analysis using SPSS for windows version 23.00.The result of research indicate that variable of : governmental accounting standards and internal control system simultaneustly and partially have positif and signifikanforquality of financial report in regional financial management agency south sulawesi.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH DAN BANK SWASTA Renny Mointi
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 analyze the comparison of the financial performance of government banks and private bank on PT. Bank Negara Indonesia (Persero) and PT. Bank Central Asia (Persero) tbk period 2015-2017. As for the analytical tool used is the independent sample test by assessing CAR Ratio, NPL, ROA, BOPO and LDR. The result of the research shows that there is no significant effect to the ROA, Ratio, BOPO and LDR on PT. Bank Negara Indonesia (Persero) tbk and PT. Bank Central Asia (Persero)tbk.
PENGARUH KUALITAS LAYANAN DAN KUALITAS PRODUK TABUNGANKU TERHADAP KEPUASAN NASABAH PADA PT. BANK SULSELBAR KANTOR CABANG BELOPA Rosnaini Daga
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 analyze the effect of service quality and quality product on Saving product on customer satisfaction in PT. Bank Sulselbar Belopa Branch Office. The data analysis method used multiple linear regression and using SPSS version 24. The results showed that service quality has a positive and significant effect on customer satisfaction because it is worth 0.273 and is significant at 0.002. The quality of the Tabunganku product has a positive and significant effect because it is worth 0.309 and is significant at 0.004.
ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI NEGERI (KPN) MU’AMALAT KANTOR KEMENTERIAN AGAMA KOTA MAKASSAR Chairul Ihsan Burhanuddin; Muhammad Nur Abdi
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 find out how the financial performance of civil service coorperatives (KPN) Mu’amalat the ministry of the city of Makassar. The analytical method used is descriptive quantitative analiysis method by using data collection technique that is research of library and field research consisting of method of documentation and interview method.From the results of research conducted on civil service cooperatives (KPN) Mu’amalat. Regarding the financial performance assessed from the liquidity ratio based on current ratio analysis shows very good figures, while the cash ratio shows poor results. The rentability ratio based on the analysis of economic rentability generated shows good figures, while the capital rentability analysis itself shows poor results. Further on the solvency ratio based on the analysis of debt to asset ratio and long term debt to equity ratio produced respectively indicate the numbers with very good criteria.
ANALISIS RASIO LIKUIDITAS PADA PT. INDONESIA PRIMA PROPERTY, TBK Hariyanti Hariyanti
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this study is to determine the liquidity ratio of PT. Indonesia Prima Property Tbk. The type of used data is qualitative and quantitative data. The used data source is secondary data. The used analytical methods are liquidity ratios including current ratio, quick ratio, and cash ratio. The result of the study shows that the current ratio fluctuated 65.6% in 2015, 405.4% in 2016, and 175.6% in 2017. While for the quick ratio, it fluctuated in 2015 at 52.8%, in 2016 at 367.9% and in 2017 at 162.7%. For the cash ratio, it also fluctuated at 58.5% in 2015, 25.6% in 2016, and 19.3% in 2017. With these results, the hypothesis can be accepted.
PENGARUH TEKNOLOGI INFORMASI, TEKNIK AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT Murfadila Murfadila; Muhammad Reza Ramdani
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 examines the effect of information technology, the application of audit techniques and time budget pressures on the quality of audit results at KAP offices in Makassar. The research objective was to see the level of influence of information technology, the application of audit techniques and time budget pressures on the quality of audit results. The study was conducted at 9 KAP offices in Makassar, 40 Auditor's research samples. Data collection techniques were carried out with a questionnaire with a scale value of 5. Data analysis using multiple regression analysis. From the results of information technology research has a positive and significant effect on the quality of audit results. the application of audit techniques has a positive and significant effect on the quality of audit results. time budget pressure has a positive and significant effect on the quality of audit results.
PENGARUH TARIF DAN PROMOSI TERHADAP CITRA MEREK (STUDI PADA KONSUMEN PENGGUNA TRANSPORTASI ONLINE DI KOTA MAKASSAR) Ansir Launtu
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine whether tariffs and promotions have an effect on brand image (a study on consumers of online transportation users in the city of Makassar. Data collection using Primary data in the form of data obtained from questionnaires using purposive sampling technique. The population is the people who are Grab consumers of online transportation users in, Makassar City, while the samples taken are 45 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classical assumptions in the form of assumptions of normality and multicollinearity. Data analysis method uses multiple regression techniques. The results showed that all hypotheses had a positive and significant effect based on t test. This means that the Tariff and Promotion partially all have a positive and significant effect on Brand Image (Study on Consumers of Online Transportation Users in Makassar City). Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Tarif Dan Promosi Terhadap Citra Merek (Studi Pada Konsumen Pengguna Transportasi Online Di Kota Makassar. Pengumpulan data menggunakan data Primer yaitu berupa data yang diperoleh dari kuesioner dengan menggunakan teknik purposive sampling. Populasinya adalah masyarakat yang merupakan konsumen Grab pengguna transportasi online di Kota Makassar, sedangkan sampel yang diambil berjumlah 45 responden. Hasil kuesioner telah diuji validitas dan reliabilitas, juga telah diuji asumsi klasik berupa asumsi normalitas dan multikolonieritas. Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukkan bahwa semua hipotesis berpengaruh positif dan signifikan berdasarkan uji t. Ini berarti bahwa Tarif dan Promosi secara parsial semuanya berpengaruh positif dan signifikan terhadap Citra Merek (Studi Pada Konsumen Pengguna Transportasi Online Di Kota Makassar).
ANALISIS PELAKSANAAN RENCANA ANGGARAN YANG EFEKTIF DAN EFESIEN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA CV CITRA PERKASA MANDIRI Andi Marlinah
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out whether budget planning on CV. Citra Perkasa Mandiri is well or not, and to find out whether production costs control on CV. Citra Perkasa Mandiri is implemented effectively and efficiently or not. This research method is qualitative. The data of this study were obtained from target data and budget realization on CV. Citra Perkasa Mandiri starting from 2015-2017. The results of this study, budget planning on CV. Citra Perkasa was well. In addition, controlling production costs on the CV. Citra Perkasa Mandiri has been implemented effectively and efficiently. During the last three years, there have been no irregularities and still benefited. Except for the direct labor cost budget that had experienced irregularities in 2017. Penelitian ini bertujuan untuk mengetahui apakah perencanaaan anggaran pada CV. Citra Perkasa Mandiri berjalan dengan baik, dan untuk mengetahui apakah pengendalian biaya produksi pada CV. Citra Perkasa Mandiri diterapkan secara efektif dan efisien. Metode penelitian ini yaitu kualitatif. Data penelitian ini diperoleh dari data target dan realisasi anggaran pada CV. Citra Perkasa Mandiri mulai dari tahun 2015-2017. Pada hasil analisis target dan realisasi anggaran yang telah ditetapkan oleh CV. Citra Mandiri maka diperoleh hasil bahwa anggaran CV. Citra Perkasa berjalan dengan baik. Selain itu, pengendalian biaya produksi pada CV. Citra Perkasa Mandiri telah diterapkan secara efektif dan efisien. Selama tiga tahun terakhir, tidak terjadi penyimpangan dan tetap mendapatkan keuntungan. Kecuali pada anggaran biaya tenaga kerja langsung yang sempat mengalami penyimpangan pada tahun 2017.
PRICE DISCOUNT, SALES PROMOTION DAN BONUS PACK TERHADAP IMPULSE BUYING PADA PT MATAHARI DEPARTEMENT STORE MAKASSAR Orfiyanny S.Themba
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know the simultaneous and partial influence between price discount, sales promotion and bonus pack to impulse buying. As quantitative research, a survey method using a questionnaire was used. The sampling technique was purposive sampling and accidental sampling. The population in this research someone that were buying in PT Matahari Departement Store, Tbk Makassar. The sample was 90 respondents. Methods of data analysis using is descriptive analysis and multiple regression techniques. The results showed that price discount, sales promotion and bonus pack influenced positive and significant on impulse buying.

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