AkMen JURNAL ILMIAH
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)
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716 Documents
KRISIS EKONOMI GLOBAL DARI DAMPAK PENYEBARAN VIRUS CORONA (COVID-19)
chairul ihsan burhanuddin;
Muhammad Nur Abdi
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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Abstrak Virus Corona yang hadir ditengah-tengah masyarakat pada tahun 2020 sungguh menyita perhatian. Dampak yang terlihat tidak hanya mempengaruhi kesehatan masyarakat, akan tetapi turut mempengaruhi perekonomian negara. Bahkan saat ini perekonomian dunia mengalami tekanan berat yang diakibatkan oleh virus tersebut. Topik kali ini akan membahas dampak global dari hadirnya virus corona atau nama ilmiahnya disebut sebagai Covid-19. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan cara mendeskripsikan fenomena dan literatur yang ada. Hasil dari penelitian ini menunjukkan bahwa melihat perkembangan dan pengaruh ekonomi tidak hanya sebatas lingkup ekonomi itu sendiri. Akan tetapi ekonomi juga bisa terdampak dari budaya dan kesehatan. Hal ini dibuktikan dengan menyebarnya virus Corona turut membawa dampak negatif pada perekonomian dunia.
Studi Tentang Pengaruh Kinerja Perangkat Desa Di Kecamatan Kertek, KabupatenWonosobo
Heri Purwanto
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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Kinerja yang baik merupakan suatu tindakan untuk tercapainya tujuan dari organisasi sehingga diperlukan upaya untuk selalu meningkatkan kinerja. Hasibuan (2007:105) menyatakan bahwa kinerja adalah hasil kerja yang diraih oleh seseorang dalam melaksanakan tugas kerja yang diberikan kepadanya. Penelitian ini menguji anteseden kinerja dengan menggunakan disiplin kerja dan motivasi kerja sebagai anteseden. Kuesioner dibagikan kepada 75 perangkat desa yang menjadi sampel di seluruh desa Kecamatan Kertek, Kabupaten Wonosobo. Analisis regresi digunakan untuk menguji hubungan antar variabel. Hasil menunjukkan bahwa disiplin kerja dan motivasi kerja berpengaruh signifikan terhadap kinerja. Pemangku kebijakan direkomendasikan untuk menerapkan kedisiplinan kerja yang baik pada lingkungan kerja perangkat desa dan selalu memberi motivasi guna mempertahankan perilaku kerja yang positif dari perangkat desa.
EFEKTIVITAS PENERAPAN BALANCED SCORECARD TERHADAP PENCAPAIAN BUSINESS PLAN PADA PT BOSOWA PROPERTINDO
Arif Wahyudi;
Masdar Mas'ud;
Fadliah Nasaruddin
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study was conducted to determine the Key Performance Indicator of PT Bosowa Propertindo in this case the Aryaduta Makassar Hotel and Novotel Makassar business units that were determined using the balanced scorecard method and to see the effectiveness of the application of the balanced scorecard to the achievement of Business Plan at PT Bosowa Propertindo business unit of the Aryaduta Makassar Hotel and the Novotel Makassar Hotel Penelitian ini dilakukan untuk mengetahui Key Performance Indicator PT Bosowa Propertindo dalam hal ini unit bisnis Hotel Aryaduta Makassar dan Hotel Novotel Makassar yang ditentukan dengan menggunakan metode balanced scorecard dan untuk melihat efektivitas penerapan balanaced scorecard terhadap pencapaian Business Plan pada PT Bosowa Propertindo unit bisnis Hotel Aryaduta Makassar dan Hotel Novotel Makassar
KONTRIBUSI WISATA HUTAN MANGROVE TONGKE-TONGKE TERHADAP PENDAPATAN ASLI DAERAH SEKTOR PARIWISATA KABUPATEN SINJAI
Ahmad Firman;
Karmansyah Karmansyah
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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Penelitian betujuan untuk mengetahi seberapa besar kontribusi tempat wisata Hutan Mangrove Tongke-tongke terhadap Pendapatan Asli Daerah (PAD) pada sektor pariwisata di Kabupaten Sinjai. Sumber data adalah data sekunder dari buku-buku dan penelitian sebelumnya, Badan Pusat Statistik dan Dinas Pariwisata dan Kebudayaan Kabupaten Sinjai. Hasil penelitian menunjukkan kontribusi wisata hutan mangrove tongke-tongke terhadap pendapatan asli daerah (PAD) sektor pariwisata di Kabupaten Sinjai pada tahun 2017 sebesar 25,7 %, sedangkan pada tahun 2018 sebesar 69,4 %. Kontribusi hutan mangrove tongke-tongke terhadapa pendapatan asli daerah mengalami peningkatan dari tahun 2017 ke tahun 2018 dengan selisih sebesar 43,7 % .
PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KUALITAS PELAYANAN MAHASISWA (Studi pada Universitas Muslim Maros)
Ummul Chair
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The purpose of this study was to analyze the influence of organizational culture and leadership on the quality of student services at Maros Muslim University. The research was conducted at the Faculty of Economics and Business, the Faculty of Agriculture, Animal Husbandry and Forestry, and the Faculty of Teacher Training and Education at the Muslim University of Maros. Types and sources of data used are primary and secondary data. Data collection techniques are the main data collectors namely questionnaires. The population of this study is students in semester 6 (Six) 2018/2019 Academic Year in the three faculties. Student samples were taken proportionally in each of the three faculties by the proportional random sampling method. The analysis used is quantitative data analysis and multiple regression using a Likert scale. The results showed that organizational culture and leadership together had a significant effect on service quality.
Pengaruh Disiplin Kerja, Motivasi Kerja dan Komitmen Organisasi terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru
Haedar Dahing;
Mashur Razak;
Muhammad Hidayat
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This research aims to determine and analyze (1) the effect of work discipline, work motivation, and organizational commitment partially and simultaneously toward the employee performance at the Public Works and Spatial Planning Office in Barru (2) the most dominant variable affects employee performance. This type of research is descriptive quantitative with descriptive explanatory research. The research took place at the Public Works and Spatial Planning Office in Barru for 3 months. The population in this research was 81 employees at the Public Works and Spatial Planning Office in Barru. The sample is the entire population taken as a sample. Thus the number of samples is equal to the total population (census or saturated sample) so that a sample of 81 employees at the Public Works and Spatial Planning Office. The data analysis method used was a multiple linear regression model. The results show that (1) work discipline, work motivation, and organizational commitment partially and simultaneously affect the employee performance at the Public Works and Spatial Planning Office in Barru (2) work discipline is the most dominant variable that affects employee performance.
PENGARUH SEMANGAT KERJA, GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BARRU
Safirah Syihab;
Mashur Razak;
Muhammad Hidayat
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The research aims to determine and analyze the influence of work spirit, leadership style, and work motivation on the performance of the employees of Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru. This type of research is quantitative research with survey methods. This research was conducted at the Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru, with research time from September to November 2019. The population in this study were all employees at the Dinas Pekerjaan Umum dan Penataan ruang Kabupaten Barru as many as 81 people. Sampling of this study was carried out using a saturated sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that there was an influence of morale, leadership style, and work motivation on the performance of the employees of the Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru. There is an influence between work enthusiasm, leadership style and motivation together on the performance of the employees of the Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru. The most dominant motivational variable influences the performance of the employees of Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Barru.
ISLAM DAN AKUNTABILITAS LINGKUNGAN: SUATU TINJAUAN TEORITIS
Khadijah Darwin
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aims to discuss the concept of environmental accountability and the Islamic view of environmental accountability. Environmental damage is a global problem that requires serious treatment. Environmental damage will have an impact on the survival of humans and other living things. There are demands and pressures from various stakeholders so that the company is more concerned about the environment, making the company must take steps to overcome these problems. Reporting and managing the environment are the form of corporate accountability for its operational activities that have an impact on the environment. The environmental report informs stakeholders about the company's environmental responsibility and shows the company's commitment to address environmental problems. Environmental accountability in Islam is interpreted by the prohibition of doing damage on earth, correct recording, and every action that will be accounted for. The Qur'an and the Hadith have clearly explained the importance of accountability in all areas of life. The need for accountability to fellow living beings and most importantly is accountability to Allah SWT.
PENGARUH KEMAMPUAN INDIVIDU DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA MELALUI KEPUASAN KERJA PEGAWAI PADA KANTOR BAWASLU KABUPATEN BARRU
Marsuki Umar;
Saban Echdar;
Maryadi Maryadi
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The purpose of this study was to analyze the direct and indirect effects between individual abilities and work environment on work morale through employee job satisfaction at the Barru District Bawaslu Office. In this study, researchers used a type of descriptive research with a quantitative approach. The population in this study were all employees in the Barru Regency Government Office as many as 101 people, so the sample technique used was saturated samples. Hypothesis testing is done using path analysis techniques and the sobel test. The results of this study indicate that: Individual ability and work environment directly have a positive and significant effect on job satisfaction and employee morale at the Barrulu Bawaslu office. Likewise the indirect effect of the work environment also has a positive and significant effect on morale through employee job satisfaction in the Bawaslu office of Barru Regency. While the individual's ability indirectly has a positive but not significant effect on morale through employee job satisfaction at the Barru Regency Bawaslu office.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MEMILIH PROGRAM STUDI PADA PERGURUAN TINGGI
MUKHTAR GALIB;
Muhammad Hidayat
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study was intended to determine the effect of attitudes, norms, control and interest in student decisions in choosing study programs at Higher Education, this study was conducted at STIMLASH JAYA Makassar by taking 69 students as research samples. The results of this study prove that partially proven if attitudes, norms and interests affect student decisions while control has no effect on student decisions. This study also proves simultaneously the attitudes, norms, controls and interests influence the student's decision in choosing a study program at Higher Education.