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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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FENOMENA SEXUAL HARASSMENT PADA WANITA PEKERJA DI KOTA MAKASSAR Dyan Fauziah Suryadi; Rohani Rohani
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 describe the phenomenon of sexual harassment in working women in the city of Makassar. This study involved ten adult women who had experienced sexual harassment. Subjects are selected based on several criteria, namely women who are in adulthood and are employees of a company. This research is qualitative in that it explores and understands the meanings which by a number of individuals or groups of people are ascribed to social or humanitarian problems. The design of this research is phonology that aims to understand one's life experiences, how an event has an impact on his daily life. Data is collected by conducting depth interviews with the subject and several significant people to fulfill the required information. The results of the study showed that the sexual harassment experienced by victims was in the form of touch and verbally carried out by superiors and coworkers with the frequency of events more than once. In general, victims feel angry, irritated, sad, scared, worried, and ashamed. The behavior displayed by the victim by allowing recurring events, moving branches, resigning, avoiding the perpetrators and activities involving the perpetrators, and reprimanding and scolding the perpetrators during the incident. Sexual harassment causes three people to experience severe stress, four people experience moderate stress, two people experience mild stress, and one person does not experience stress. In addition to experiencing stress, some victims also experienced a decline in work performance.
ANALISIS RASIO LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. KARYA MANDIRI SURYA SEJAHTERA MAKASSAR Syarifuddin Syarifuddin; Iin Kardinah
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 the development of net cash flow and find out the financial performance of PT. Mandiri Surya Sejahtera. 2015-2107. This research method is a descriptive data analysis method from the Financial Report of PT Mandiri Surya Sejahtera. Data collection in this study was conducted by interviewing and documenting financial report data. The results of this study indicate that the development of the financial performance conditions of PT Karya Mandiri from 2015-2017 shown by the cash flow analysis tends to decrease. The decrease was caused by a decrease or cash deficit in 2017. Even though the amount of net income obtained in 2017 was greater than that of 2016. However, the amount of cash expenditure in 2017 was greater than cash receipts or in other words the profit gained was largely unrealized into cash, but still in the form of accounts receivable. This condition is because the company cannot manage existing cash flows to be able to generate more cash
IMPLEMENTASI ZAKAT PERBANDINGAN HISTORICAL COST DAN CURRENT VALUE Chairul Iksan Burhanuddin; Muhammad Alfirga MS
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to look at comparison of calculation by using the method of historical cost and current value in the valuation of assets as a basis in determining the company's zakat. The methods used in this research was done by way of interpretation upon phenomenology in one of the private companies. The results showed that the calculation of the current value of generating bigger numbers were modest compared with the historical cost. In other words, the more alms distributed then the more companies/organizations that help people who are still poverty.
ANALISIS IMPLEMENTASI ERP (ENTERPRISE RESOURCES PLANNING) ORACLE CLOUD FINANCE PADA PT. HADJI KALLA MAKASSAR Syarifuddin Syarifuddin
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the challenges and obstacles in the process of implementing the Oracle Cloud ERP system. Cloud-based ERP models are still rarely used by companies in Indonesia. For Oracle cloud, PT Hadji Kalla was the first group of companies to use in Indonesia. The implementation process lasted for 2 years from 2017-2018. This research is a qualitative approach with analytical methods using phenomenological analysis. Data collection is done by interviewing key informants involved in the system implementation process. The results of this study indicate that the informant feels that sometimes the perception of the user (Buyer) is not the same as the results of the system output after implementation. This causes differences of opinion between the implementor and the user towards the final results of the ERP system implementation. In addition, some outputs that were produced were not in accordance with the applicable financial reporting standards in Indonesia (PSAK). So users need to process again (customize) to suit the needs of users. As well as the user's expectations for the emergence of efficiency, it is precisely for them to feel the impact of additional costs. Because of the increased process and resources needed to support the ERP system. Therefore, for users who will implement, there needs to be an initial process of in-depth introduction between the implementor and the user to equalize. So that disappointment does not arise later on. This research is expected to contribute to the ERP system implementation process in the world of practitioners. While theoretically, the results of this study reinforce the concept of schemata theory in the acceptance of a technology.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PT. INTAN WIJAYA INTERNASIONAL,TBK Ade Ulfa Utami; Hariyanti Hariyanti
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to determine the effect of the current rasio of total asset turnover to return on asset at PT. Intan Wijaya Internasional, Tbk in 2014-2018. The types and the sources of data that the writer used are qualitative data and quantitative data. The results showed that partially the current ratio had a positive effect but did not significant effect on return on assets. Simultaneously, the variable current ratio, total asset turnover has a positive but not significant effect on retunt on assets. The calculation of the multiple correlation coefficient is 24,3% which means the current ratio and total asset turnover has a positive but low effect ob return on assets. The calculation of the coefficient of determination is 5,9% by return on assets can be explained by the current ratio, total asset turnover.
KAJIAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Nurmiati Nurmiati; Fina Diana; Murbayani Murbayani
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to obtain a picture of the growth, effectiveness, contribution of each source of PAD to the PAD and prospects for the growth of Makassar City's PAD in the future. This research is a quantitative study using secondary data namely Makassar City PAD data in 2014-2018 by analyzing data such as growth, effectiveness, proportion and trend analysis. The results showed that the Original Revenue of Makassar City for the last 5 years (2014-2018) in terms of growth showed that the realization of PAD experienced an average growth of 14.22% smaller than the average growth in the PAD target of 16.41%. The effectiveness of PAD as measured by the achievement of targets over the past 5 years is quite effective (83.18%). The contribution from each source of PAD shows the highest local tax contributing 77.56%, while the income from the results of the management of the separated Regional Assets is classified as the lowest at only 2.12%. Makassar City's PAD growth prospects in the future shows an increase every year
MENGUAK IMPLEMENTASI PRINSIP GOOD GOVERNMENT GOVERNANCE DALAM PENGELOLAAN DANA DESA: SEBUAH UPAYA PENCEGAHAN FRAUD Wa Ode Rayyani; Jumiati Jumiati; Sunarti Sunarti
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how the implementation of the principles of Good Governance Government in the management of village funds as an effort to prevent fraud in Toddotoa Village, Pallangga District, Gowa Regency. Toddotoa Village is one of the villages in Gowa Regency that receives a relatively large allocation of village funds compared to other villages and experiences an increase in the allocation every year. The research approach with qualitative research uses a case study method in which desk study and field study with interviews and observations in order to collect data. The results showed that Toddotoa Village had synergized well in applying the principles of Good Government Governance. In order to achieve Good Government Governance as an effort to prevent fraud, the three pillars of Good Government Governance namely accountability, transparency and participation are well implemented through concrete actions in the form of injecting Good Government Governance values ​​in the practice of organizing village fund management so as to minimize, even prevent the occurrence of fraud in managing village funds.
ANALISIS KESESUAIAN PENERAPAN SISKEUDES DALAM PENGELOLAAN DANA DESA Elsa Manora Wongku; Aprina Nugrahesthy Sulistya Hapsari
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze the suitability of the application between the stages of village financial management according to Permendagri No. 20 of 2018 with the stages of village fund management in Karangtengah Village, Tuntang District, Semarang Regency by using the Siskeudes application. This research is a qualitative descriptive study. This type of research data was obtained from primary data that is data obtained from interviews and documentation. Qualitative analysis techniques used are data reduction, data presentation and conclusion drawing. The results and discussion of this study indicate that the stages of Permendagri village financial management No. 20 of 2018 with the stages of village fund management starting from the stages of planning, implementation, administration, reporting and accountability through the Siskeudes application in Karangtengah Village are appropriate and are generally well implemented and running smoothly until now .. However, there are differences in inputting to the National Secretariat and manual components not inputted in the National Secretariat but it does not make the process of village fund management in the National Secretariat and accountability hampered because the National Secretariat also complements the attachments.
EVALUASI TATA KELOLA SISTEM INFORMASI PENGELOLAAN DANA SEKOLAH Anggi Aditya Fahmi; Aprina Nugrahesthy Sulistya Hapsari
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The Industrial Revolution 4.0, which is characterized by disruptive technology, demands the optimal use of information systems and information technology. In addition to being able to support the organization's business processes, information technology is certainly also free from all threats such as fraud, which means that there is a need for information technology audits. School X is an entity that requires an assessment of information technology audits because it manages school funds. So it is necessary to evaluate IT governance to find out the achievement of organizational maturity using the COBIT 5 framework which then provides recommendations to be taken into consideration in future IT management using the COBIT framework 5. This research focuses on the EDM process domain (evaluate, direct, and monitoring) and APO (align, plan, organise) with a qualitative descriptive approach. The results of this study indicate that the organization has reached maturity levels at level 1 (Performed Process), level 2 (Managed Process) and level 3 (Established Process) which means that the organization has implemented all EDM and APO domain processes at COBIT 5 except APO05 subdomains (managed portfolio) because the organization is nonprofit oriented, it is at level 0 (incomplete process). But it has not fully documented and communicated the process for organizational efficiency.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN PEMBELIAN RUMAH PADA PERUMAHAN TAMAN DATARAN INDAH DI KOTA MAKASSAR Muharram Wilham; Mukhtar Galib
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to: (1) To find out and analyze the influence of cultural, social, personal and psychological factors simultaneously (together) on the decision to purchase a house in Taman Dataran Indah Housing in Makassar City (2) To find out and analyze the influence of cultural factors , social, personal and psychological partially (individually) to the decision to purchase a house in Taman Dataran Indah Housing in Makassar City. (3) To find out and analyze which variable is the most dominant influence on the decision to purchase a house in Dataran Indah Park Housing in Makassar City. The results of this study indicate (1) The analysis shows that the independent / independent variable (X) simultaneously influences cultural, social, personal and psychological factors significantly on the decision to purchase a home in Taman Dataran Indah Housing in Makassar City by 93.7% while the remaining 6.3% is influenced by other variables not included in this study (2) The four independent / independent variables (X) have a significant partial effect on housing purchase decisions at Dataran Indah Park Housing in Makassar City with the following summary: (a ) Cultural factor variable (X1) with tcount 10,089> ttable 2,000 (b) Social factor variable (X2) with tcount 3,638> ttable 2,000 (c) Personal factor variable (X3) with tcount value 3,020> ttable 2,000 (d) Variable psychological factors (X4) with a tcount of 5.680> ttable 2,000 (3) Among cultural, social, personal and psychological factors, the cultural factor (X1) is the most dominant factor influencing the decision to purchase a house in Taman Dataran Indah Housing in Makassar City.

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