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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<![CDATA[ECONOMICS CAPITALISM, THE BIRTH OF STATE AND ALQURAN RULES ]]>
<![CDATA[chairul ihsan burhanuddin]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The long-standing socialist capitalist economy is a paradigm in economic activity as if it backfires within the paradigm itself. Looking at increasingly uncertain economic conditions, make people think to find solutions to the problems that occur. The Mahzab thought of Karl Marx and Adam Smith was not as beautiful as imagined. Monopolistic concept is precisely raises human welfare issues and natural imbalance that can no longer be tolerated. This concept of thought has finally reached the saturation point. Islamic economics or Sharia economics had become an alternative in addressing the problem. However, is the sharia economy in accordance with the provisions established by Allah SWT in the Qur'an? Returning to the sharia rule, does not mean to return to the rules established by Allah SWT. The research method is done through a qualitative approach, using the Library Research method. The results of this study provide an economic perspective by providing explanations based on the verses contained in the Qur'an. Starting from solutions in the problems of production and consumption processes, trading, the concept of balance, and debt management of receivables.]]>
<![CDATA[FENOMENA MONDAY EFFECT PADA OVERNIGHT RETURN DAN INTRADAY RETURN SAHAM YANG TERGABUNG DALAM INDEKS LQ45 PERIODE 2018 ]]>
<![CDATA[Martha Ayerza Esra]]>;
<![CDATA[Pebiano Subagja]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[As a trader must have a trading strategy that produces capital gains / losses from actual returns. Overnight returns and intraday returns are part of the actual return. But actually this return is by another factor. The influencing factor is the phenomenon of Monday's anomalous effect. The theory underlying this research is Random Walk, Efficient Market Hypothesis, Anomaly. Random Walk explains the random and unpredictable stock prices so that returns are generated randomly and cannot be predicted. The Efficient Market Hypothesis explains how securities or stock information is used to predict the price of a security or stock in the future so that the resulting return can be predicted. Anomaly explains the phenomena that deviate from the Efficient Market Hypothesis theory. This research was conducted on companies contained in the LQ 45 Index published on the Indonesia Stock Exchange in the period January 2018 - December 2018. By using the judgment sampling method, a sample of 34 companies was obtained with program SPSS 25. Data analysis techniques used were different paired sample tests. average. The results showed that the two different test of paired sample t-test used had fulfilled the normality test. Normality test results show all data are normally distributed. The significance value of the difference between the average return on Monday and the average return on non-Monday on return return is 0.119 with an average of -0.041 and the significance value is different between the average return on Monday with the average return on non-Monday the intraday return of 0.069 with an average of 0.1. The results show that (1) There is no difference between Monday return and non Monday return on intraday return.and (2) there is a difference between Monday return and non Monday return on intraday return.]]>
<![CDATA[PENGARUH KOMPENSASI DAN DIKLAT TERHADAP MOTIVASI KERJA MELALUI PENGEMBANGAN KARIR ASN DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BARRU ]]>
<![CDATA[herman jaya]]>;
<![CDATA[Ahmad Firman]]>;
<![CDATA[Muhammad Hidayat]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The State Civil Apparatus is entrusted with three main tasks, namely providing services to the public, organizing general government, and carrying out development tasks. To carry out these three tasks the apparatus resource management plays a very important role. One function of human resource management is to increase employee motivation. Increased work motivation is influenced by several factors including compensation, education and training, and career development. The work motivation of the employees of the Public Works and Spatial Planning Office of Barru Regency has not been in line with expectations so that organizational goals do not achieve maximum results.The study aims to determine and analyze: 1) the direct effect of compensation and education and training on career development of the State Civil Service Office of Barru District Public Works and Spatial Planning, 2) the direct effect of compensation and training on work motivation of the State Civil Service Office of Barru District Public Works and Spatial Planning and 3) the indirect effect of compensation and education and training on work motivation through the career development of the State Civil Apparatus Office of Public Works and Spatial Planning of Barru Regency.The research approach is quantitative by using survey methods. The research was carried out at the Barru Regency Public Works and Spatial Planning Office for 2 (two) months, from October to November 2019. The study population was employees of the Barru Regency Public Works and Spatial Planning Office. Determination of the sample is done by saturation sampling technique (census), where the entire population of 82 people is used as a research sample. The data analysis technique used is path analysis.The results showed that: 1) compensation and education and training directly had a positive and significant effect on the career development of the State Civil Service Office of the Public Works and Spatial Planning in Barru District, 2) compensation and education and training directly had a positive and significant effect on the work motivation of the Apparatus State Civil Service of Public Works and Spatial Planning of Barru Regency, and 3) compensation and education and training indirectly have a positive and significant effect on work motivation through career development of the State Civil Service Office of Public Works and Spatial Planning of Barru Regency.]]>
<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING PADA PEMBUATAN ABON IKAN ]]>
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study aims to determine the suitability of the method of determining the cost of production at PT. Prima Istiqamah Sejahtera uses the full costing method with variable costing. This type of research is qualitative research with a comparative descriptive approach. Sources of data used in this study are primary data and secondary data. Primary data collection is done by direct survey method at the research location using observation, interview, and documentation techniques. While secondary data collection is done by collecting and understanding literature that is relevant to the problem being studied to get an explanation of the research problem. Data were analyzed using a comparative descriptive approach regression that is by explaining and comparing between the methods of determining the cost of production at PT. Prima Istiqamah Sejahtera uses the full cosing method with variable costing. The results showed that the results of the calculation of the cost of production carried out by PT. Prima Istiqamah Sejahtera is relatively low compared to the full costing method and variable costing. In addition, there are differences in the calculation of the cost of production of shredded fish according to PT. Prima Istiqamah Sejahtera with the full costing method and variable costing, this happens because of differences in the cost incurred.]]>
<![CDATA[Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Harga Saham Pada PT. Adaro Energy, Tbk. ]]>
<![CDATA[Muhibah Muhibah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The purpose of this study was to determine the effect of capital structure and financial performance to stock price at PT. Adaro Energy, Tbk. The types of data that the writer used are qualitative data and quantitative data. The source of data was used is secondary data. The analytical method used is multiple regresion analysis. The result showed that partially the capital structure proxied by DER had positive effect but not significant effect on stock price, while the financial performance proxied by ROA had postive and significant effect on stock price. Simultaneosly capital structure and financial performance have a positive and insignificant effect on stock price. R2value is 0,959 which means that 59,5% stock price can be explained by capital structure and financial performance.]]>
<![CDATA[ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar) ]]>
<![CDATA[Indrawan Azis]]>;
<![CDATA[Andi Widiawati]]>;
<![CDATA[Annisa Aprilia Nur]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance. This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN ]]>
<![CDATA[Ibrahim Ibrahim]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The aim of the research are to know the effect budget target clarity towrads budgetary slack. To know the effect of organization Commitment towards budgetary slack. To know the effect simultaneously of budget target clarity and organization commitment towards budgetary slack. The method used is regression analysis which is one of the analyzes which aims to determine the effect of one variable to another variable. The result of this research show budget target clarity has an negative significant effect to wards budgetary slack, with significant value is 0,004 is smaller than 0,05. This means that the clearer the budget targets made at Takalar district government agencies, the lower the budgetary gap that accurs. Organization commitment has negative effect towards budgetary slack, with the value of significant is 0.010 smaller than 0,05. It means the employes of government agency at Takalar district have good organization commitment thereby reducing the creation of budgetary slack. Budget target clarity and organizational commitment simultaneously effect towards budgetary slack with the significant value is 0,004 it means is smaller than 0.05. this means that the budget targets are made clearer and the organizational commitment that is high in each employee at the local governmental agency of Takalar district will reduce the occurrence of budget gaps that will occur.]]>
<![CDATA[PENGARUH ADMINISTRASI PENDIDIKAN,PENGAWASAN TERHADAP MUTU PROSES BELAJAR MENGAJAR DI RAUDHATUL ATFHAL (RA) KAB GOWA ]]>
<![CDATA[Abdul Rahman Abdi]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This research in order to identify and analyze: 1) the influence of administration education on the quality of learning and teaching proces. 2) The effect of head school controlling to the quality of learning and teaching proces, and 3) Effect of simultaneous adminstration education and head school controlling to the quality of learning an teaching proces in Gowa regency. This study used Instrument data collectors in the form of questionnaires to all teachers RA Gowa regency. Population of 76 all primary teachers RA gowa regency with a sample of 76 people teachers. The sample in this study using saturated sampling technique and statistical analysis was used to test the hypothesis is multiple linear regression analysis the results showed that there are contribution independent variables (adminstration education influence on the variable quality of laerning and teaching proces in Gowa (-2,971,666). The results showed that there are contribution independent variables (head school controlling) influence on the variable quality of laerning and teaching proces in Gowa (6,421 1,666). Variable administration education and head school controlling simultaneously affect the quality of learning and teaching proces in Gowa 61,0% percent. have a significant influence independent variable on the variable quality of learning and teaching proces Gowa regency in value 0,000 < 0,05.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA CV. NONYDA MAKASSAR ]]>
<![CDATA[Andi Marlinah]]>;
<![CDATA[Nurmasitah Nurmasitah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study was aims to determine the effect of working caoital turnover and accounts receivable turnover on profitability ini CV. Nonyda Makassar. This study uses secondary data in the form of company monthly financial statements from 22016 – 2019 0r 36 months. The results of this study prove that partially working capital turnover has a positive and significant effect on profitability, while accounts receivable turnover does not significantly influence profitability. This study also proves that working capital turnover and receivables turnover simultaneously effect profitability. This study produces a coefficient of determination of 71,3% which shows that profitability is influenced by variable working capital turnover and account receivables turnover. While the remaining 28,7% showed that profitability was influenced by variables not examined in this study]]>
<![CDATA[ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI MANAJEMEN DAN STANDAR OPERASIONAL PROSEDUR TERHADAP KINERJA PEGAWAI PADA DINAS PEMBERDAYAAN MASYARAKAT DESA KABUPATEN MAJENE ]]>
<![CDATA[abdul waris]]>;
<![CDATA[Muhammad Idris]]>;
<![CDATA[Muhammad Hidayat]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The research aims to know and analyze influence mangement information systems and operational standard procedures in partial and simultan as well as the most dominant variables to performance employees in the empowerment departement of poeople for the village in Majene regency. The population in this research were all of the employee in the empowerment departement of poeople for the village in Majene regency which consisted of 43 people and sample was selected by aturated sampling, so that all of the population takes as sample which consisted of 43 people employees in the empowerment departement of poeople for the village in Majene regency. This research used survey method with regression analysis technique, and the questionnaries as instrument with likert scaled. The result of research indicate that mangement information systems and operational standard procedures in partial and simultan influence positive and significant. And the most dominant variables to influence performance employees is mangement information systems with beta standardized (0,362) >( 0,311).]]>
