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
PENGUKURAN AKUNTANSI SUMBER DAYA MANUSIA DALAM LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP ROI PERUSAHAAN Ibarahim H Ahmad
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 determine the relevance of the application of human resource accounting (historical human resource cost) to measure human resource as an asset of the company. The method used is descriptive comparative between conventional accounting methods with historical methods of human resource cost. The results showed that there was an increase in profits and significant cost reductions if the company uses historical methods of human resource cost than using conventional accounting methods. Similarly, the performance appraisal management companies by return on investment, ROI, the better.
ANALISIS ETIKA KEPEMIMPINAN KEPALA DINAS TERHADAP PENYELENGGARAAN PELAYANAN PUBLIK DI KOTA PALU (Studi Kasus Pada Dinas Pekerjaan Umum, Energi Dan Sumber Daya Mineral) Arman Arman
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 (1), to review and analyze the ethical leadership of public works, energy and mineral resources of the public service in the city of hammers. (2), to examine and analyze what factors are a barrier to leadership of the department of public works, energy and mineral resources of the public service in the city of hammers. The results showed that the ethical leadership of public works, energy and mineral resources of the public service in the city of hammers, can be said to be good, although the expected results have not been up this look on treating her subordinate level and the ability of the head of department of public works, energy and mineral resources in carrying out its duties and functions as a leader look less good, while inhibiting factor to leadership of departments of public works, energy and mineral resources of the public service in the city of hammering, lack of coordination and less willing to hear any complaints / suggestions / aspirations of the people.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA PT. RITRA CARGO INDONESIA CABANG MAKASSAR Arnida Arnida
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This Research aims to set up an Income Accounting Information system of PT. Ritra Cargo Indonesia Branch of Makassar, which is base on computer system. Data collection was taken from Income Accounting Information system of PT. Ritra Cargo Indonesia Branch of Makassar at from 09 July 2006 with field research method and also using documentation, observation and interview system. The obtained data then analized by using DFD System Design (Data Flow Diagram), HIPO (Hierarchy Plus Input-Process-Output) and Data Dictionary. The result of analysis show that selling data the process in simple so that often him happened mistake in data processing and delay of transaction process. Therefore by this design, it can lessen mistake in presentation of monetary data, quicker and also in the presentation of and data can be presented appropriately, faster, accurately and safely.
KAJIAN MASTER PLAN PEMBANGUNAN EKONOMI KABUPATEN PINRANG Nasriah Akil
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Regional economic development is largely determined by the level of economic activity based on economic sectors that encourages an increase in Gross Domestic Product and the strengthening of regional economic structure, Optimization of the economic potential of the region is highly dependent on the level land ready kesesuaiaan subsectors in each sub-sector is the basis sectors that have a commodity that is considered superior in every sub-district that was dilahan either wet or on dry land, the potential for regional economic development is not only supported by the agricultural sector which is considered the base, however, supported by the development sector as a basis for encouraging the economic activities based districts, Strarategi and regional economic development policy is supported by a strategic program that will be described at the level SKPD and other entities related to the economic development of the region.
EVALUASI ANGGARAN DAN REALISASI PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAN ASSET DAERAH PROVINSI SULAWESI TENGGARA Purnama Sari
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 determine the factors that cause the difference between Revenue Budget to Actual revenue realization in terms of budget revenues of Sulawesi Tenggara. The analysis method used is descriptive analysis of the factors explaining the cause of the difference between the Revenue budget realization. The result of this research is, generally speaking is that the realization of revenue revenue budget from 2007 to 2009 had less margin or excess revenues. The factors that cause the difference between the budget with revenue realization is not only coming from the provincial government itself, but also because of the lack of awareness of the public to pay taxes and fees on time.
TINGKAT PERTUMBUHAN DAN PRODUKSI TANAMAN KENTANG (Solanum tuberosum L) PADA SISTEM PERTANIAN ORGANIK Muhammad Sugiarto
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The experiment was conducted in the village of Karya Manunggal, District Randangan, Pohuwato District, Gorontalo Province which runs from April to July 2012. This study was conducted in the form of trials organized by RAK (randomized block design). Using chicken manure 06 kg / plant combined with a dose of liquid fertilizer biofid as follows: control (B0), 5 cc Biofid (B1), 10 cc Biofid (B2), 15 cc Biofid (B3). The results showed that treatment of 15 cc very real influence on the growth and production of potato crop.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA KOPERASI SIMPAN PINJAM MULTI NIAGA MAKASSAR Maryadi Maryadi
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Customer satisfaction is a condition in which the desires, expectations and customer requirements are met. A service rated satisfactory if the service can meet the needs and expectations of customers. Measuring customer satisfaction is a key element in delivering a better, more efficient and more effective. If customers are not satisfied with the services provided, the service can certainly be ineffective and inefficient. Quality of service can be considered as fulfilling the needs and desires of consumers and accuracy of delivery to consumer expectations mengembangi
FILSAFAT DALAM ILMU EKONOMI (SEBUAH JAWABAN MENGAPA ILMU EKONOMI BERFILSAFAT) Misbahuddin Misbahuddin
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Humans are the creators and problem solvers. Of our problem was solved, regardless of the type and shape. So we live on the stack problem. Humans are always in conflict with himself and his environment, because of the causal relationship, coupled with the needs facing ketidaktercapaiannya. With the help of these economics, Humans develop their potential to address the needs of this survival. He thought of new things, because he lives not just for survival, but more than that. Humans develop the culture, people give meaning to life, humans "humanize themselves in life" and many statements of this kind, all that essentially concluded that human life has a purpose in life higher than just survival. This is what causes people to develop the knowledge and knowledge is also likely to push humans into creatures that are typical of this earth.
PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI KERJA PEGAWAI PADA KANTOR DINAS PEMUDA, DAN OLAH RAGA KOTA MAKASSAR Ridwan Ridwan
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

One of the criteria for assessing the effectiveness of leadership is the ability to make decisions. However, criteria alone are not enough, there's another important criterion to be considered in assessing a person's leadership effectiveness. The criteria in question is a person's ability in carrying out the functions of leadership. While motivation is defined as a tendency to move, starting from a boost in self (drive) and ends with adjustment
MANAJEMEN PENGELOLAAN DAN PENGEMBANGAN ETIKA BISNIS DALAM PERUSAHAAN Sofyan Hamid
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

decision makers have the same position, and act fairly in providing services to customers either individually or in groups. Why is business ethics in the company feels is very important at this time? Due to form a strong company and has a highly competitive and has the ability to create value (value-creation) is high, we need a solid foundation. Usually starting from strategic planning, good organization, the system transparent procedures backed by a powerful corporate culture and ethics of the company that carried out consistently and consistently

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