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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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ANALISIS KOREKSI FISKAL LAPORAN KEUANGAN KOMERSIL DALAM PERHITUNGAN PAJAK PENGHASILAN TERUTANG PADA CV. SINAR GEMILANG MAKASSAR Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this study is to determine the amount of the income tax owed by the company by reconciling commercial financial statements into fiscal financial reports on CV. Sinar Gemilang. The fiscal financial statements form the basis of the year-end corporate income tax statement which will be set forth in the annual tax report. This study uses qualitative research by describing the results of the calculation of fiscal reconciliation (correction) on the company's financial statements in the form of profit / loss statements and calculating the amount of taxable income and determining income tax in 2018. The results of this study indicate the difference between earnings according to accounting and profit for taxation goals. Tujuan penelitian ini adalah untuk menentukan besarnya jumlah pajak penghasilan terutang perusahaan dengan melakukan rekonsiliasi laporan keuangan komersial menjadi laporan keuangan fiskal pada CV.Sinar Gemilang. Laporan keuangan fiskal menjadi dasar dalam perhitangan Pajak Penghasilan Badan akhir tahun yang akan dituangkan dalam laporan pajak tahunan. Penelitian ini menggunakan penelitian kualitatif dengan mendeskripsikan hasil perhitungan rekonsiliasi (koreksi) fiskal terhadap Laporan Keuangan perusahaan berupa Laporan Laba/ Rugi dan menghitung besarnya laba kena pajak serta menentukan pajak penghasilan pada tahun 2018. Hasil penelitian ini menunjukan adanya perbedaan antara laba menurut akuntansi dan laba untuk tujuan perpajakan.
DETERMINAN MINAT NASABAH MENABUNG DI BANK SYARIAH Niken Probondani Astuti
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The study aims to know : (1) The effect of religiusitas on the interst of saving in Islamic bank, (2) The effect of service on the interst of saving in Islamic bank, (3) The effect of savings product on the interst of saving in Islamic bank. (4) The effect of profit sharing on the interst of saving in Islamic bank. As quantitative research, a survey method using a questionnaire was used. The sampling technique was accidental sampling. The population in this customer PT BNI Syariah Makassar .The sample was 90 respondents. Methods of data analysis using is descriptive analysis and multiple regression techniques. The results showed that religiusitas, service, savings product and profit sharing influenced positive and significant on the interst of saving in Islamic bank.
PENINGKATAN KAPASITAS PROFESI AKUNTAN DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 DENGAN MEREVITALISASI KURIKULUM AKUNTANSI MELALUI PENGINTEGRASIAN INFORMATION TECHNOLOGY Halmi Halmi
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research aims to find out the steps taken from the challenge to increase the role of accountants in the industrial revolution 4.0, as well as opportunities that are beneficial for the accounting profession so that they can be competent in the era of industrial revolution 4.0. The data of this study were observations, interviews, and documentation from several accountant offices with a qualitative descriptive approach. The research findings that the old age as a scorekeeper where accounting only talks about rules / compliance, while the present era is known as score player, namely the accounting role that aims to print organizational profits to increase profitability or other aspects that can provide value to the organization. This forces important competencies for the profession. Professional indicators of an accountant must carry out the principles of competence, integrity principles, confidentiality principles, and objectivity principles. Application of accounting software, specifically mind your own business (MYOB) and zahir accounting by evaluating the accounting curriculum in integrating information technology. This accounting software processes accounting data through the process of recording transaction data into a computer then the computer will process it into financial statements. The positive impact arising from the progress of the industrial revolution 4.0 that accountants will not be eliminated from the machine because the task of an accountant is not only making financial reports and others, but also plays an important role in decision making and analyzing financial statements and the machine is considered unable to do so. Penelitian bertujuan untuk mengetahui langkah-langkah yang ditempuh dari tantangan guna meningkatkan peran akuntan dalam revolusi industri 4.0, serta peluang yang bermanfaat bagi profesi akuntan sehingga dapat berkompetensi di era revolusi industri 4.0. Data penelitian ini observasi, wawancara, dan dokumentasi dari beberapa kantor akuntan dengan pendekatan deskriptif kualitatif. Temuan penelitian bahwa zaman old sebagai scorekeeper di mana akuntansi hanya berbicara mengenai aturan/compliance, sementara zaman now dikenal sebagai scoreplayer yaitu peran akuntansi yang bertujuan untuk mencetak laba organisasi guna meningkatkan profitabilitas yang didapat atau aspek lain yang dapat memberikan value bagi organisasi. Hal ini memaksa kompetensi yang penting bagi profesi. Indikator profesional seorang akuntan harus melakukan prinsip competence, prinsip integrity, prinsip confidentiality, dan prinsip objectivity. Pengaplikasian software accounting, khususnya mind your own business (MYOB) dan zahir accounting dengan merevitasi kurikulum akuntansi dalam pengintegrasian informasi teknologi. Software accounting ini mengolah data akuntansi melalui proses pencatatan data transaksi ke dalam komputer selanjutnya komputerlah yang akan mengolahnya menjadi laporan keuangan. Dampak positif yang ditimbulkan dari kemajuan revolusi industri 4.0 bahwa akuntan tidak akan tersingkirkan dari mesin karena tugas dari seorang akuntan bukan hanya membuat laporan keuangan dan yang lainnya, melainkan sangat berperan penting dalam pengambilan keputusan dan menganalisa laporan keuangan dan mesin dianggap belum mampu untuk melalukan hal tersebut.
DAMPAK PERCERAIAN TERHADAP TUMBUH KEMBANG ANAK DI KABUPATEN GORONTALO Syamsul Syamsul; Bala Bakri; Salma P. Tamu
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Quality generations are born of quality families, harmonious home life, and are supported by a conducive environment. This is where the important role of the family in forming a quality generation with concern for child growth in all aspects, including physical, intellectual, emotional, moral, personality and spiritual development. The need for psychological attachment, the need for physical and mental stimulation requires enormous attention from their parents, and the need for security is a basic need that must be met for children in order to achieve optimal growth and development. The informants in this study were divorced parents. In this study using additional informants to support and complete the data obtained from the subject and informants. The data analysis used in this research is qualitative descriptive analysis which consists of data collection, data reduction, data display, and Conclusion Drawing / Verification. This research will be conducted in Gorontalo Regency with the locus of the Family Planning Village of Motinelo Village, Tabongo District, Gorontalo Regency. The results of the study identified several factors that were the source of divorce problems, namely the influence of internet / social media, early marriage / young marriage, liquor and domestic violence, behavior / lifestyle, and economic factors. The impact of divorce on child development is physical, social and psychological.
PERLAKUAN AKUNTANSI DAN TELAAH BAGI HASIL PRODUK MUDHARABAH BERDASARKAN PSAK 105 PADA PT BANK SULSELBAR CABANG SYARIAH MAKASSAR Indrawan Azis
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research used descriptive approach.. this type of data used in the from of data a qualitative with the data in the form of data, primary and the secondary. Data was collected by interview and documentation. The data analysis technique comsist of several stages, they are 1) analysis for the product mudharabah; 2) describe the types of financing products offered by PT Bank Sulselbar Cabang Syariah Makassar; 3) Describe the application of financing in PT Bank Sulselbar Cabang Syariah Makassar; 4) Analyzing above accounting treatment of mudharabah financing based on PSAK No. 105 at PT Bank Sulselbar Cabang Syariah Makassar include the recognition, measurement, presentation and disclosure. The result showed that the capital work mitra Ib is financing product offered by PT Bank Sulselbar Cabang Syariah Makassar with Al-Mudharabah Wal Murabahah contract. PT Bank Sulselbar Cabang Syariah Makassar has implemented PAPSI 2013 entirely on the products of mudharabah financing right from the recognition, measurement, presentation, until the disclosure. But PSAK No. 105 PT Bank Sulselbar Cabang Syariah Makassar has not been fully able to implement the product of mudharabah financing, therefore PT Bank Sulselbar Cabang Syariah Makassar should disclose the report of zakat and charity fund
PENGARUH KONFLIK PERAN GANDA TERHADAP KINERJA WANITA KARIR DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING PADA PT. TELEKOMUNIKASI INDONESIA TBK Eka Suhartini; Wahyuni Awalya Nahwi
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Problems with many women who occupy strategic positions at PT. Telekomunikasi Indonesia Tbk raises a problem that is unable to balance work and family so that multiple work family conflicts occur that cause job stress so that it can ultimately reduce performance. The purpose of this study was to determine the effect of multiple work family conflict and job stress on the performance of career women. The data analysis method used in this study is path analysis used to determine the direct and indirect effects. This research was conducted at PT. Telekomunikasi Indonesia Tbk by distributing questionnaires to 93 respondents. The sampling technique used is sensus sampling technique. The research hypothesis testing uses model test techniques (path analysis) with version 21 SPSS (Stastical Product and Service) application tools. The results of this study indicate that; Work-Family Conflict, Family-Work Conflict has a positive and significant effect on Job stress, and Job Stress has a positive and significant effect on performance, Work-Family Conflict and Family-Work Conflict with a positive and significant effect on Performance The implication of this research is that the company must show its seriousness in dealing with the problem of multiple work family conflict experienced by employees by holding periodic meetings between management and employees discussing various obstacles faced so far so that there is no conflict and job stress that can reduce employee performance
EVALUASI PENYAJIAN LAPORAN KEUANGAN KONSOLIDASI PADA PT. ISWANTO MAKASSAR H. Andi Rustam
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine how the form of presentation of consolidated financial statements at PT. ISWANTO. In this method the writer uses comparative analysis by comparing the research object with the comparative concept, where the object of the research is the consolidated financial statements of PT. ISWANTO while the comparative concept is the theory of procedures for preparing consolidated financial statements. Theoretical research results of PT. ISWANTO has a good understanding of the procedures for preparing consolidated financial statements and in practice has also been applied in accordance with the theories prevailing in the world of education. The Company has made consolidated financial statements which are joint financial statements between the head office and branch offices by paying attention to each of the accounts in the report financial profit and loss and balance sheet. Penelitian ini bertujuan untuk mengetahui bagaimana bentuk penyajian laporan keuangan konsolidasi pada PT. ISWANTO. Dalam metode ini penulis menggunakan analisis komparatif yaitu dengan cara membandingkan obyek penelitian dengan konsep pembanding, di mana obyek penelitiannya laporan keuangan konsolidasi PT. ISWANTO sedangkan konsep pembandingnya adalah teori prosedur penyusunan laporan keuangan konsolidasi. Hasil penelitian secara teoritis PT. ISWANTO telah memahami baik tentang prosedur penyusunan laporan keuangan konsolidasi dan dalam prakteknya juga telah diterapkan sesuai sesui dengan teori yang berlaku dalam dunia pendidikan Perusahaan telah membuat laporan keuangan konsolidasi yang merupakan laporan keuangan gabungan antara kantor pusat dan kantor cabang dengan memperhatikan setiap akun-akun pada laporan keuangan laba – rugi dan neraca.
PENGARUH KEAHLIAN, INDEPENDENSI DAN ETIKA TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT KABUPATEN BULUKUMBA Nurfaidah Nurfaidah
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this research include to obtain empirical evidence to investigate and analysis of the influence of expertise , independence and ethics on the quality of auditors inspectorate bulukumba on district . Sample chosen overall as many as 30 auditors/ examiner. A model of analysis that was used to test hypotheses is linear regression of multiple , this analysis we can based on the figures for the data from 31 the number of respondents who back out of the research obtained through a questionnaire .The independent variable been disclosed in the research this is craftsmanship , the independence of the and ethics .To using three dependent variables in this research was the quality of an auditor .Data in the research is the primary data was obtained from disseminating questionnaires directly to the whole an auditor/ Bulukumba district inspectorate examiner. This research result indicated in partial expertise a significant positive impact on the quality and independence of auditors and ethics influential positive who do not significantly to the quality of the auditors / an examiner in inspectorate. bulukumba districtIn bersama-sama ( simultaneous ), expertise independence of, and ethics influential positive who do not significantly to the quality of the auditors in inspectorate. bulukumba district. Tujuan penelitian ini antara lain untuk memperoleh bukti empiris guna mengetahui dan dianalisis tentang pengaruh keahlian, independensi dan etika terhadap kualitas auditor pada Inspektorat Kabupaten Bulukumba. Sampel dipilih secara total sebanyak 30 auditor/pemeriksa. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 31 responden yang penelitiannya melalui kuesioner. Variabel independen dalam penelitian ini adalah keahlian, independensi dan etika. Untuk variabel dependen dalam penelitian ini adalah kualitas auditor. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor/pemeriksa Inspektorat Kabupaten Bulukumba. Hasil penelitian ini menunjukkan secara parsial keahlian berpengaruh positif yang signifikan terhadap kualitas auditor sedangkan independensi dan etika berpengaruh positif yang tidak signifikan terhadap kualitas auditor/pemeriksa pada Inspektorat Kabupaten Bulukumba. Secara bersama-sama (simultan) keahlian, independensi, dan etika berpengaruh positif yang tidak signifikan terhadap kualitas auditor pada Inspektorat Kabupaten Bulukumba.
Efektivitas Pengelolaan Dana Desa dalam Menunjang Pembangunan dan Pemberdayaan Masyarakat (Studi Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa) Muhammad Fachrul Syarlis; Siti Zakiah
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this study is to provide an overview of Permendagri No. 13/2014 in supporting the development and empowerment of village communities starting from planning, implementation, administration, reporting, and accountability of village finances in Bontomanai Village in 2017-2018. The results showed that the planning stage was still oriented to physical development. The implementation phase is carried out by the activity management (TPK) but the realization of village development and community empowerment has not been carried out optimally. The administration phase has used the Village Financial System Application (SISKEUDES). In the reporting phase, Bontomanai village head has reported the realization of the use of the budget to the Regent of Gowa. In the accountability stage, the head of Bontomanai village has socialized the use of the village budget to the local government (Bupati), Dewan Musyawarah Desa, and community leaders.
ANALISIS KELAYAKAN INVESTASI ARMADA PADA PT BUMI JASA UTAMA KALLATRANSPORT TAHUN 2013-2015 Astuty Hasti; Daryanti Daryanti
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to find out the company's plan to increase the investment in assets in the form of an additional fleet, from this research it can be seen whether the addition of the fleet can be said to be feasible or not to be carried out. Investment made by PT. Bumi Jasa Utama related to the investment feasibility analysis of the addition of the fleet can be said to be feasible. The appraisal of investment worthiness is seen from the financial aspects of the company, which in the investment appraisal uses four calculation methods namely Payback Period (PP) where capital returns are faster ie 4 years 2 months 5 days than the economic age of the fleet which is 8 years so that investment with this method is feasible to be implemented, the Net Present Value (NPV) obtained a value of Rp 2,189,446,661, or greater than 0 so that it can be said to be feasible because it provides benefits over the life of the investment, the Internal Rate of Return (IRR) method I can say is feasible because in the calculation of the value of the IRR that I get which is 12.42% in other words the investment made by the company is greater than the expected rate of return of 10% and the Profitability Index (PI) of this method I can say is feasible because of the calculation between the net cash flow and the value investments get a return of 1.07 in other words PI on investment conducted by companies greater than 1.

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