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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 KOMPETENSI TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAHKOTA GORONTALO Sri Meike Jusup
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine and analyze how much influence competence has on employee performance. This research was conducted at the Secretariat of the Regional People's Representative Council (DPRD) Gorontalo City by taking 38 employees as the research sample. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The results showed that competence simultaneously affects employee performance by 60.2% and 39.8% is influenced by external variables that are not studied. Knowledge (X1) of 37.0%, Skills (X2) of 32.6%, Traits / traits (X3) of 52.3%, Motive (X4) of 72.0%, Self-concept (X5) of 142 , 0%, partially affects Employee Performance (Y).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine and analyze how much influence the implementation of accrual-based government accounting standards on the quality of reports. This research was conducted at the Regional Financial Management Agency of Pohuwato Regency by taking 42 employees as the research sample. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The results showed that the Accrual-Based Government Accounting Standards simultaneously had an effect on Report Quality by 98.5% and 1.5% was influenced by external variables that were not studied. Income-Lo (X1) is 25.1%, Expenses and Assets (X2) is 46.2%, Debt and Equity (X3) is 113.9%, LRA Revenue (X4) is 105.9%, Expenses (X5) ) amounting to 32.1% and Financing (X6) of 18.5% partially influence the Quality of Financial Statements (Y).
ANALISIS RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN DEVIDEND PER SHARE (DPS) PADA PERUSAHAAN SUB SEKTOR KOSMETIK YANG GO PUBLIC DI BURSA EFEK INDONESIA Pemy Christiaan
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the Return On Investment (ROI), Earning Per Share (EPS), and Dividend Per Share (DPS) in Cosmetics Sub Sector Companies that Go Public on the Indonesia Stock Exchange 2016-2019 Period. The research method used in this research is a quantitative method which is carried out in descriptive form. Data analysis uses the ratio of Return On Investment (ROI), Earning Per Share (EPS), and Dividend Per Share (DPS). The results showed that the analysis of the overall return on investment (ROI) ratio did not meet the standard ROI ratio of 30%. For the analysis of the Earning Per Share (EPS) ratio of all sub-sector companies, it has met the EPS standard, which is 20%, while the results of the analysis of the average value of the dividend per share (DPS) ratio are in the very efficient category even though there are 3 companies that do not distribute dividends.
ANALISIS EFEKTIFITAS DAN PERTUMBUHAN PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA MAKASSAR Idrawahyuni Idrawahyuni
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effectiveness and growth of local revenue at the Makassar City Regional Revenue Service. This type of research is descriptive quantitative. The population of this study is the financial statements of the Makassar City Regional Revenue Service. Samples were taken from the financial statements of the Makassar City Regional Revenue Service office in the last five years, from 2013 to 2017. The results of data analysis used the ratio of effectiveness and growth of local revenue, which showed that the two financial ratio analyzes were classified as effective.
PENGARUH TUNJANGAN KINERJA, KEPEMIMPINAN, DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEGAWAI PADA INSTITUT AGAMA ISLAM NEGERI SORONG Sumarni Randriany; Herningsih Herningsih; Amiruddin Matutu
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Basically, performance is the responsibility of each personnel who work in an organization or an institution. Good performance is reflected in optimal work results and according to organizational quality standards. Employee performance achievement can be influenced by various internal and external factors. The study was intended to analyze the performance of IAIN Sorong employees as measured by three determinant factors, namely performance allowances, leadership, and internal control. The population of this research is the employees of IAIN Sorong which consist of educators and educational staff who have received performance allowances with a sample size of 66 respondents. Data analysis used multiple linear regression, using the SPSS 19.0 application. The multiple regression equation obtained from the analysis is: Y = 0.468 X1 + 0.098 X2 + 0.580 X3. The results showed that partially the variable performance allowance, leadership, and internal control had a significant positive effect on employee performance variables. Simultaneously, these three factors affect the employee performance variable by 88.8%, while the remaining 11.2% is influenced by other factors outside of this research model.
EFEKTIVITAS PENGELOLAAN ANGGARAN PADA PKBM TAMAN PENDIDIKAN DI KELURAHAN TAPA KECAMATAN SIPATANA GORONTALO Tamsir Tamsir
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to determine and analyze the effectiveness of budget management at PKBM Education Parks in Tapa Village, Sipatana District, Gorontalo City. Based on the results of the research and discussion that has been carried out, the Budget Management at PKBM Education Park in Tapa Village, Sipatana District, Gorontalo City has been running effectively by 91.76%.
SISTEM PENGENDALIAN INTERN TERHADAP EFEKRTIVITAS PEMBERIAN KREDIT PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK. CABANG MARISA Ng.Syamsiah B
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i3.1010

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penerapan sistem pengendalian internal pemberian kredit pada PT.Bank Rakyat Indonesia (Persero) Tbk. Cabang Marisa. Dari hasil olahan data SPSS maka diperoleh Olahan data pada program SPSS diperoleh nilai R Square (r2) sebesar 0,279 atau 27,90%. Yang artinya kontribusi sistem pemberian kredit pada PT. BRI cabang Marisa sebesar 27,90%. Sedangkan hubungan antara sistem pengendalian intern dengan efektivitas pemberian kredit pada PT. BRI cabang Marisa sebesar 0,528 atau 52,8%. F hitung sebesar 10.822 > sig. sebesar 0,003 berarti Ho ditolak dan Ha diterima yang artinya secara parsial kontribusi sistem pengendalian intern terhadap efektivitas pemberian kredit yang besarnya 27,9% dan hubungan keduanya sebesar 0,528 atau 52,8% adalah signifikan. Kontribusi sistem pengendalian intern terhadap efektivitas pemberian kredit pada PT. BRI cabang Marisa sebesar 27,9% sedangkan 72,1% dipengaruhi oleh variabel lain selain pelatihan atau variabel yang tidak diteliti.
PENGARUH PEMBINAAN TERHADAP PRESTASI KERJA PEGAWAI PADA KANTOR PEKERJAAN UMUM PELAKSANAAN JALAN NASIONAL WILAYAH PROVINSI GORONTALO Poppy Mu’jizat
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i3.1031

Abstract

This study aims to determine the effect of coaching on employee performance at the Public Works Office for the Implementation of National Roads in Gorontalo Province either simultaneously or partially. Collecting main data is through a list of statements / questions tested through validity and reliability tests of each item of statement / question contained in the statement / question list. The analytical method used is path analysis by first converting the ordinal scale data to the interval scale. The object of this research is coaching, work performance. The results of the first hypothesis show that Coaching (X), namely Career Development (X1) and Discipline Development (X2) Education and Training Guidance (X3), simultaneously have a positive and significant effect on work performance at the Public Works Office for the Implementation of National Roads in Gorontalo Province area of ​​85 , 2%. Meanwhile, 14.8% is influenced by other variables not examined in the research model. The results of testing the second hypothesis show that Coaching (X), namely Career Development (X1) and Discipline Development (X2) Education and Training Guidance (X3), partially have a positive and significant effect on work performance at the Public Works Office for the Implementation of National Roads in Gorontalo Province sub Career Development variable (X1) partially has a positive and significant effect on Job Performance (Y) by 18.2%. Sub Discipline Development (X2) partially has a significant effect on Job Performance (Y) of 52.7%. Education and Training Sub Development (X3) partially has a significant effect on Job Performance (Y) by 32.2%.
Pengaruh Perputaran Piutang Terhadap Return on Assets (ROA) pada PT. Summarecon Agung, Tbk. Muhibah Muhibah; Tri Septiawan Yunus
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i3.1036

Abstract

The purpose of this study to determine the effect of receivable turnover on Return On Assets (ROA) at PT Summarecon Agung Tbk. the period 2014-2019. This research uses qualitative data and quantitative data. The data source used is secondary data. The analysis method used is simple regression analysis, the correlation coefficient (r) and the coefficient of determination (r2). The results showed that receivable turnover has a positive and significant effect on return on assets (ROA) at PT. Summarecon Agung, Tbk. Based on the results of the coefficient of determination of 0.946, it means that the return on assets (ROA) is influenced by receivable turnover of 94.6% and the remaining 5.4% is influenced by other factors not examined. The hypothesis in this study is accepted.
STUDI KEMAMPUAN KOMPONEN LABA-RUGI SEBAGAI PREDIKTOR KOMPONEN ARUS KAS MASA DEPAN Syamsul Rijal
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i3.1053

Abstract

Cash flow component prediction are useful for internal and external parties to minimize the risk when they make necessary economic decisions. Earnings and cash flow are indicators of the performance and quality of management in managing the company in a certain period. This study aims was to test the relationship of the ability of earnings component in predicting each cash flow component. The first alternative hypothesis is earnings component have predictive ability to cash flow from operations. Second, earnings component have predictive ability to cash flow from investment activities. Lastly, earnings component have predictive ability to cash flow form financing activities. This research using statistical method linear regression by using pooled data, which is consist of 40 cross-sectional observations and 3 time series observations. Dependent variable is cash flow operations change (∆CFOt) or cash flow from investing activities changes (∆CFIt) or cash flow from financing activities changes ((∆CFFt) from the period (2017-2016) to (2019-2018). Independent variables are gross profit changes (∆GPt-1), operations profit changes (∆OPt-1) and net profit changes (∆NIt-1) from (2016-2015) to (2018-2017). The conclusion from statistical analysis shows that: first, earnings component are significant in predicting cash flow from operations one year ahead. Second, earnings component were not significant in predicting cash flow from investment activities one year ahead. Lastly, earnings component are significant in predicting cash flow from financing activities one year ahead.

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