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
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP PENINGKATAN KARIR PEGAWAI NEGERI SIPIL PEMERINTAHAN KOTA MAKASSAR Nashriah Akil
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to identify and analyze the factors - factors that berepngaruh to increased career Civil Servant Government of Makassar. Data used in this study are primary data that the questionnaire answers of respondents with data analysis using multiple linear regression with SPSS 20. The sample in this study were 75 respondents Civil Servants in the scope of the Government of Makassar. The results of this study stated that based on the results of data analysis on demonstrating leadership style factors affect the 65.3% increase in employee career and motivation to work, this means that 34.7% (100% - 65.3%) increase in employee career is influenced by other factors outside research variables are also influential.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA STRATA SATU (S1) STIE NOBEL INDONESIA DI MAKASSAR Fitriani Latief
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The method used is descriptive quantitative method, this research using primary data and secondary data which generated from the distribution of questionnaires, interviews, direct observation and literature study. The analytical tool used in this research is a statistical analysis with multiple linear regression analysis. The hypothesis verification through t test to prove the relationship between independent variables with the dependent variable partially and to prove the relationship between dependent and independent variables simultaneously used f test analysis. The sample used in this research was 85 respondents taken from 587 student population at STIE Nobel who get active status on 2014-2015. This study proves that there is a positive and significant influence between the variables of tangibility, reliability, responsiveness, assurance and empathy (partially) to the satisfaction of the students at STIE Nobel Indonesia. The study also proves that there is a positive and significant influence between the variables of tangibility, reliability, responsiveness, assurance and empathy (simultaneously) to the satisfaction of the students at STIE Nobel Indonesia. The study also shows that the variable appearance of the product (tangibility) is the most dominant variable affecting the level of student satisfaction at Nobel STIE Indonesia.
PENERAPAN PRINSIP-PRINSIP PELAYANAN PUBLIK DALAM PELAYANAN KARTU TANDA PENDUDUK ELEKTRONIK PADA KABUPATEN SIDENRENG RAPPANG Kamaruddin Sellang; Lahibu Tuwu; Muhammad Basri
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The main study in this research is the application of the principles of public service in the service of the electronic identity card. The population in this research that people are obtaining an identity card as 211.104orang. Samples were taken of 100 people using the formula slovin. This type of research is descriptive kuantitatif.Data collected through observation, literature, and questionnaires. The data collected are statistically processed, and then analyzed by quantitative descriptive. The results showed the effect of the application of the principles of public service to service quality electronic identity cards in Sidenreng Rappang amounted to 85.60%, including criteria for "sangatbaik". If the principles of public service applied, will drive performance improvement pengawai, so the effect both on the quality of service. The application of the principles of public service together with the performance of employees, a significant effect on the quality of service influence 64.4% including the criteria of "good". If the principles of public service carried out jointly performance of employees, then it can improve the quality of service. Keywords: Principles of public services and quality of service.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KONTRIBUSI PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim thisstudywas to assess the effectivity and contribution to the income tax collection Warning Letter and Distress Warrantto income tax revenue at Kantor Pelayanan Pajak Pratama Makassar Selatan. This study used descriptive analysis method qualitative and quantitative descriptive, data source is the primary datasource and secunder, where the source of this resear chobtained through interviews with several employees ofthe agency, direct observation and documentation. The results of this study indicate that income tax collection with Warning Letter and Distress Warrant2013, 2014, dan 2015 of Kantor Pelayanan Pajak PratamaMakassar Selatan relatively ineffective and contribution to the income tax collection Warning Letter and Distress Warrant against the income tax revenuein 2013, 2014, 2015 of Kantor Pelayanan Pajak Pratama Makassar Selatan relatively less. Cause melting Warning Letter and Letter Forced does not reach 100%, among others, tax insurerdid not recognize thetax debt, tax Insurersare notable topay off the tax debt, the personapplying for ataxinstallment payment for the financial condition does notallowif paid at the same time, tax Insurers filed an objection to the amount of tax arrears, and the insurer tax has failed. Advice that can be given is that the KPP Pratama Makassar Selatan can improve the performance of the billing section, so that the amount of the disbursement of arrears of income tax will increase and the amount of income tax arrears will be reduced.
STRATEGI PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) MELALUI PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) SEBAGAI UPAYA MENINGKATKAN DAYA SAING Syaiful Syaiful
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The government is still focused mengalakan SME sector is due in addition to one of the premises pengerak economy, the sector is labor-intensive. These SMEs have proven good performance and can bartahan in mengadapi economic crisis with quite resilient, Empowering SME Empowerment of SMEs currently in the midst of globalization and high competition, making SMEs should be unable to deal with global challenges, such as improving product and service innovation, pegembangan human resources and acceleration utilizing information and communication technology, as well as the expansion of the area of ​​marketing. This needs to be done to strengthen the competitiveness of SMEs itself, through increased competence of human resources capability, Master Card channeling capital to enlarge and improve productivity of SMEs through the use of information and communication technology (ICT). Telekomunikasi Indonesia, Tbk (Telkom) through Digital Inddonesia Enterprenuer program is committed to support SME development through utilizing ICTdan e-commerce can enhance the productivity and competitiveness of SMEs in the global market.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN JUMLAH SISWA PADA LEMBAGA PENDIDIKAN NON FORMAL BRITON INTERNATIONAL ENGLISH SCHOOL DI MAKASSAR Andi Widiawati; Ririn Oktavia Sari
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research was purposed to determine the factors of academic motivations, career development and corporate brand image which affect the increase of student numbers at non formal English course Briton International English School among the courses business competition. The models used in this research were the method of documentation, questionnaire, and literature study using Likert scale. The method to determine the sample was purpose sampling and the analysis method was multiple linear regression method. The results of this research showed the variables of academic motivations, and brand image had significant and positive influences in increase of student numbers at non formal English course Briton International English School, while career development had positive influences but not significant parcially in increase of student numbers at non formal English course Briton International English School. The results of this research also showed the variabel of brand image is the dominan variabel influences in increase of student number at non formal English course Briton International English School. The implications of this research was purposed to help the corporate to be able to maintain the brand image as the main marketing strategy, for example by maintaining quality and providing the service to fulfill the variety of customer needs in learning English as the challenges to face ASEAN Economic Community (AEC) today.
PENERAPAN PRINSIP-PRINSIP PELAYANAN BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN TERINTEGRASI DI PUSKESMAS LOMPOE KECAMATAN BACUKIKI KOTA PAREPARE Sapri Sapri; Muhammad Amin
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The main study in this research is the Implementation of Service of Social Security Organizing Body (BPJS) Integrated Health at Lompoe Health Center, Bacukiki Sub-district, ParePare City. The population was taken from all BPJS participants in the puskesmas area with a population of 10,000 people, and a sample of 100 people using the slovin formula. Technique of collecting datanyamelalui observation, kuisioner, dokumentasi.Teknik Analysis of data that is descriptive quantitative. The results of the research indicate that the implementation of service principles of the Integrated Health Insurance Board (BPJS) in Lompoe Health Center of Bacukiki Sub-District of ParePare City is viewed from the ten indicators of service principle: simplicity, clarity, certainty of time, accuracy, security, responsibility, completeness of facilities and infrastructure, , discipline and comfort, obtained a good percentage of the results and memuskan. And obtained an ideal result of 77% of 100% expected results, this indicates that the principle of service is well implemented in Lompoe Community Health Center. Participant satisfaction on the service Social Security Administering Agency (BPJS) Integrated Health at Lompoe Community Health Center Bacukiki District ParePare City seen from the fifth indicators of satisfaction ie patient welfare, patient comfort, patient room condition, patient medical records and care unit obtained a good or satisfactory percentage. And obtained an ideal result of 78% of 100% expected results, this indicates that participants BPJS Health at Lompoe Community Health Center has been satisfied to receive services.
PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Risa Rukmana
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to examine the effect of the application of International Financial Reporting Standards (IFRS) and the quality of earnings to see how companies audited by the BIG 4 and KAP KAP Foreign Affiliates as moderating variables. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2009-2014. Hypothesis testing is done by multiple regression test. The results showed no significant effect of adoption of IFRS by the quality of earnings. That is, after the adoption of IFRS did not make the quality of earnings reported by companies is increasing. Quality audits as an independent profession is also not proven to provide better impact after implementation of IFRS with earnings quality.
EFEKTIVITAS PENYELESAIAN KREDIT BERMASALAH MELALUI PARATE EKSEKUSI OBJEK JAMINAN FIDUSIA PADA LEMBAGA PERBANKAN Izaac Lucas Dominggus Lawalata
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to provide an effective legal certainty for banking institute in the parate execution through in public auction that is set up according to Article 29 clause (1) point 2 of Act. No. 42 in 1999 concerning Fiduciary Law. But in reality, majority of banking institutions (Eastern of Indonesia) extend credit fiduciary object actually to perform parate executions without publicauctionconducted on services by State Property Office and Auction (called : KPKNL). In this paper, the authors also describe some logical reason of banking institute carried parate executions without through by KPKNL services, specifically : the first reason is technical (procedural) and the second is the non - tehnical. Parties bank institutions do it because their position as a creditor with a business-oriented principles. The author discuss about mechanisms and effectiveness of credit when non - performing loans resolution so the author enable to take conclusion as result of these studies.
PROFESIONALISME PEGAWAI NEGERI SIPIL DALAM PELAYANAN PUBLIK PADA KANTOR TERPADU SATU PINTU KABUPATEN SIDENRENG RAPPANG Monalisa Ibrahim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research was conducted in 2015 with the objective to know the professionalism of Civil Servants in One Stop Service Office of Sidenreng Rappang Regency and determinant factors related to Civil Servant professionalism in providing license issuing service at One Stop Service Office of Sidenreng Rappang Regency. Research location at One Stop Service Office of Sidenreng Rappang District. Data collection techniques used: a) observation, b) questionnaires, c) interviews, and d) documentation. Data analysis techniques use quantitative descriptive. Based on the results of the research described in Chapter 4 above, the authors can be concluded that the professionalism of civil servants in public service in integrated service office one door kab. Sidrap is already good, it can be seen from the results of research through research indicators, such as; 1) Honesty of civil servants, 2) Work ethic owned by civil servants, 3) Creativity owned by civil servants, 4) Obstacles in running the rules, 5) Timeliness in the execution of duties and functions, 6) Simplicity, 7) Economical, 8) Fast, 9) Means and prasaranan, 10) Motivation work, 11) Leadership.

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