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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 BIAYA PRODUKSI TERHADAP HARGA JUAL KOPI ARABIKA FLORES (STUDI KASUS PADA PT. PAPA TAKI DI FLORES BAJAWA) Muh. Indra Fauzi Ilyas
AkMen JURNAL ILMIAH Vol 16 No 4 (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 extent of the effect of production costs on the selling price of Flores Arabica coffee. In this study the data analysis used is quantitative data analysis, using calculations that are with simple regression analysis and coefficient of determination analysis. From the results of the regression analysis obtained production costs significantly influence the selling price. It is better in recording and calculating the production costs must be considered and calculated in detail because the costs have a very large influence in determining the selling price.
MEMITIGASI KONFLIK KEAGENAN DALAM PERSPEKTIF AL QUR’AN Syarifuddin Syarifuddin Syarifuddin
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This agency conflict phenomenon raises the need to mitigate it. This motivates researchers to put forward the idea of ​​mitigating it based on the perspective of the Qur'an. There are several researchers who have proposed several concepts to mitigate this. But it always seems that the concept is not able to offer a comprehensive solution. The analytical method used is qualitative research. Data analysis is done by gathering concepts in the Qur'an. The concept is systematically made so that it can be used to mitigate agency conflicts. According to the perspective of the Qur'an, any cooperative relationship (agency) that is not cash must be based on the contract. The contract must be based on moral and ethical values ​​that must be held by both parties. The contract must also fulfill several terms and principles of the contract. The contract must also be accompanied by a witness who is a monitoring mechanism to the commitment of both parties in carrying out the contract. This research is expected to contribute in overcoming agency conflict. This model incorporates altruistic values ​​in modern management models. This model is expected to be able to mitigate the emergence of deviant behavior from both parties (agent and principal).
Earning Management EARNING MANAGEMENT PERSPEKTIF METAFORA AMANAH Muhammad Nasrun Nasrun
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Keterbatasan laporan keuangan, pada praktiknya menimbulkan aktivitas manajemen laba oleh pihak manajemen perusahaan terhadap laporan keuangannya. Persoalan manajemen laba sebetulnya bukan hal yang baru dalam praktik pelaporan keuangan pada suatu entitas bisnis. Tekanan untuk membuat keuntungan ini kerap terasa dampaknya pada perolehan pendapatan (income) bagi manajemen, sehingga manajemen melakukan manajemen laba untuk mempengaruhi angka laba yang menyebabkan terjadinya penurunan kualitas laporan keuangan perusahaan bersangkutan. Penelitian ini memberikan gambaran mengenai praktik manajemen laba dalam perusahaan saat ini.
Makna Kerja Ibadah (Studi Pada Perusahaan Kalla Group di Makassar) Syamsuddin Syamsuddin; Muhammad Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The main problem in this study is what is the meaning of the work of worship in the Kalla Groupcompany in Makassar. The subject matter is then reduced to how it is implemented in its activities at thecompany.This type of research is qualitative with the research approach used is a case study. The datacollection techniques in this research are through observation, study of literature and interviews. Dataprocessing and analysis techniques are carried out through data reduction, data presentation andconclusion drawing.The results of this study indicate that there are 5 (five) values contained in worship work at KallaGroup companies, namely Tawheed, Ikhlas, Amanah, Honest and Istiqomah. This value is implemented incorporate activities both in the magdah and ghair magdah worship.The implications in this study are: 1) Work of worship is one of the guidelines in the religion ofIslam because it is a command especially to men who have a family to support their family life inmaintaining survival. So that work is not just work, it needs to be accompanied by God's involvement inall activities so that it is worth worshiping. 2) Understanding of the work of worship will lead toemployees that by working as well as a place to pile the reward fields in order to get the Grace fromAllah SWT.
Pemaknaan "Siri na Pacce" dalam Penetapan Harga di Lihat dari Perspektif Islam muhammad nur abdi; Muhammad Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Budaya merupakan jati diri bagi suatu bangsa, budaya juga bisa menjadi kehormatan bagi suatu suku yang ada di Indonesia. Ada ungkapan suku Makassar yang berbunyi “punna tena siriknu, paccenu seng pakania” (kalau tidak ada siri’-mu pacce-lah yang kau pegang teguh). Ungkapan ini menggambarkan bahwa antara siri’dan pacce selalu seiring sebagai satu kesatuan yang tidak terpisahkan. Metode penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan metode wawancara dimana aspek budaya menjadi salah satu item yang ingin di kemukakan. Dan penelitian ini bersifat deskriptif analik yaitu suatu penelitian yang bertujuan untuk menjelaskan objek penelitian yang ingin diteliti yaitu tentang penetapan harga jual beli di pedagang nasi kuning pada area kabupaten gowa dengan pedagang yang bersuku Makassar dan mempunyai pemahaman dengan budaya "siri na pacce". Dalam menetapkan harga jual suatu item atau produk selain di pengaruhi oleh harga sekitar, biaya produksi dan bahan-baku juga dipengaruhi oleh factor lain.Factor budaya siri mempengaruhi penetapan harga dalam jualan daeng salina dimana siri dalam hal ini terkonteks pada kualitas dan pacce dalam hal ini terkonteks pada saling membantu dan mengharapkan keberkahan dalam kelanjutan usahanya.
CERMINAN TRANSPARANSI DAN AKUNTABILITAS PUBLIK MELALUI WEBSITE PEMERINTAH DAERAH Sylvia Sylvia
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Financial reporting is one of the important information to describe the financial condition of the area. Transparent and accountable local government would make adequate voluntary disclosure to the public about government performance. This research is limiting itself to compulsory taxes and charges, as well as investors and creditors. The reason is that the general public as taxpayers would like to know the local tax revenue realization that they have to pay and follow-up of local government in managing the tax proceeds. Investors are parties to invest their funds in local government, and the current government is encouraged to attract investors to work together with local government to local governments in developing regions are not only dependent on central government funding
PENGARUH POTONGAN HARGA TERHADAP PENJUALAN BUKU KOMIK ANAK ELEX MEDIA PADA PT. GRAMEDIA ASRI MEDIA CABANG MALL RATU INDAH MAKASSAR Ester Tamallo
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to identify and analyze the significance of the effect of discounts on sales of comic books on children PT Elex Media Scholastic Media Asri Ratu Indah Mall Branch Makassar. The method of analysis used in this research is descriptive qualitative analysis, by analyzing qualitative data was obtained through interviews and simple regression analysis, was used to determine the effect of price cuts on the level of sales. The results showed Effect rebates based on the results of a simple regression analysis, indicates that there is a significant and direct effect (positive) on an increase in sales of comic kids Elex Media with significance level of 0.018 (much less than 0.05) at PT Gramedia Asri Media Ratu Indah Mall branch Makassar, indicating that the hypothesis can be accepted. The relationship between the discounted price on sale at comic child PT Elex Media Scholastic Media Asri Ratu Indah Mall Makassar branch based on the results of correlation analysis showed a very strong relationship or correlated. This is indicated by the coefficient of determination (R2) of 0.881 or 88.1%. More influenced by factors other than the price cuts to service and quality.
PENGARUH RELATIONSHIP MARKETING TERHADAP KEPUASAN MAHASISWA UNIVERSITAS TOMPOTIKA LUWUK BANGGAI Fadil Mustafa
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The results of the analysis thitung probability value of 6.771 to 0.000 is smaller than 0.05. The variable social benefits significantly influence student satisfaction because thitung> ttable and besides Probability <a 0.05. Variable functional benefits have significant impact because ttable tcount = 3.296 = 1.658 and the probability value of 0.001. Thus thitung> ttable and Probability <a 0.05, it can be said that the functional benefit significantly influence student satisfaction
PENGARUH BRAND POSITION TERHADAP KEPUTUSAN KONSUMEN MEMILIH PERGURUAN TINGGI SWASTA DI SULAWESI TENGAH Abner Hans Dapimoendi
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The goal in this penelitiaan are: to determine the effect of Brand position on consumer decision choosing private colleges in Central Sulawesi. The results of the F count used is 17.604 and F tables 2.65 (17.604> 2.65) with significance level 0.000 therefore much smaller probability value of 0.05, then the regression can be used to mempredeksi Brand position or can be said to be jointly influence the consumer decision to choose private colleges. Coefficient of Determination simple as adjusted (R2) / R Square is equal to 0.694 indicates that this means that 69.40% Variable Power Brand position (X) can explain consumer decision variables choosing private colleges (Y). The remaining 30.60% are caused by other variables that are not observed in this study
ANALISIS CITRA ORGANISASI, KUALITAS JASA PENDIDIKAN, DAN KEPUASAN MAHASISWA BERPENGARUH TERHADAP LOYALITAS MAHASISWA Harudin Lagio
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The results of statistical analyzes that have been conducted, it appears that hasit F test showed that Fhitug = 37.498> from F table = 1.65. This suggests that together the independent variables have a significant effect on the dependent variable. This means that the image of the organization variable (X1), the quality of education services (X2), student satisfaction (X3), simultaneously exerting influence on the formation of student loyalty Untika Luwuk Banggai. Results Adjasted R square = 0.678 which is an index of determination stated percentage of approximately 67.8% Luwuk Untika student loyalty formation is explained by three variables, while the remaining 32.2% is explained by other causes that are not a study variable.

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