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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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ANALISIS KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH PUSAT PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) MAKASSAR I Nouvita Heban; Mariati Muhammad; Taufik Thahir
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1178

Abstract

The formulation of the problem in this study are any factors that influence the timeliness of central government financial reporting at KPPN Makassar I. This study aims to determine what factors influence the timeliness of central government financial reporting. This research was conducted at the Makassar State Treasury Service Office (KPPN) 1. The data sources used in this study were primary data and secondary data, with qualitative descriptive analysis techniques. The results of the analysis of this study explain that the factors that influence the timeliness of central government financial reporting at the Makassar Treasury Service Office (KPPN) 1 are competent human resources, information technology support, and organizational governance aspects. Financial reporting conducted by KPPN Makassar 1 is always on time according to a predetermined schedule.
ANALISIS KINERJA KEUANGAN PT KIMIA FARMA TBK MENGGUNAKAN METODE ECONOMIC VALUE ADDED PERIODE 2016-2019 Abdul Sumarlin
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1180

Abstract

PT Kimia Farma Tbk's NOPAT (Net Operating After Tax) value deteriorated from 2017 to 2019. NOPAT is an operating profit after deducting tax which is a return on the total invested capital. So that NOPAT is the best indicator in assessing cash-generating posts, and if a company has a low NOPAT value, the company's EVA (Economic Value Added) value will also be low and vice versa. This study aims to determine the financial performance of the pharmaceutical company PT Kimia Farma Tbk (Persero) which is listed on the Indonesia Stock Exchange (BEI) with the EVA approach from 2016-2019. This type of research used descriptive quantitative. The data analysis method used is documentation by applying the Economic Value Added (EVA) formula to the financial statements of PT Kimia Farma Tbk during the research period from 2016 to 2019. The results show the calculation of the EVA of PT Kimia Farma Tbk for the period 2016 and 2017 has a positive value or EVA> 0, which means that PT Kimia Farma Tbk is able to create economic added value, because the net profit earned by the company is greater when compared to the cost of capital used. However, in the 2018 and 2019 periods it has a negative value or EVA <0, which means that PT Kimia Farma Tbk is unable to create added economic value, because the company's total capital is greater than the operating profit after tax it receives, so it can be concluded that in 2018-2019 the company's performance not good. As input for PT Kimia Farma Tbk, it is better if you minimize the use of your own capital so that taxes borne by the company can be reduced and you can balance your own capital with loan capital so that the average WACC will get stable results.
Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Tri Nur Astuti; Mursalim Mursalim; Ummu Kalsum
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1188

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. This study uses a sample of mining companies listed on the Stock Exchange and uses a purposive sampling technique. This research is quantitative. The data used is secondary data and uses data collection methods, namely documentation and literature. A study conducted using Partial Least Square (PLS) shows that Corporate Social responsibility has a negative and insignificant effect on firm value. Corporate Social responsibility has a positive and significant impact on Profitability, and Profitability has a negative and little impact on Firm Value and Profitability can mediate Corporate Social responsibility on Firm Value as an intervening variable
PERHITUNGAN HARGA POKOK PRODUKSI KERUPUK DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Kasus Pada UKM Kerupuk Cita Rasa Sidomulyo Barat – Pekanbaru) Fifitri Ali; Annisha Harianti
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1198

Abstract

This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculating the cost of goods manufactured using the full costing method, there is a difference with the calculations made by the UKM. The difference in the calculation of the cost of goods manufactured based on the UKM using the full costing method per product unit is Rp 9.90 for Palembang crackers and Rp 3.42 for rice crackers. Meanwhile, the overall difference between the calculation based on UKM and the calculation using the full costing method is Rp 13.32 per product unit. This is because the imposition of more detailed overhead costs for each product. The calculation of the cost of goods manufactured according to the company does not separate the cost of goods manufactured per product, while the calculation of the cost of goods manufactured using the full costing method separates the cost of goods manufactured for each product. Keywords : Cost of Goods Manufactured, Full Costing, Overhead Cost
ANALISIS PERBEDAAN PENGELOLAAN PEMUNGUTAN PPH 21 APARATUR SIPIL NEGARA (ASN) SEBELUM DAN SESUDAH IMPLEMENTASI PERATURAN DIREKTORAT JENDERAL PAJAK No. 32/PJ/2017 (Studi Kasus di Kantor Pemerintah Daerah Kabupaten Bulukumba) Muhammad Taufik Rahman; Muhammad Hidayat; Andi Djalante
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1203

Abstract

This study aims to (1) identify and analyze the differences in the management of withholding income tax 21 tax cutters before and after the implementation of Tax Directorate Regulation No. 32 / PJ / 2017 at the Bulukumba District Government Office. (2) To identify and analyze implementation barriers before and after the Directorate General of Taxation Regulation Number 32 / PJ / 2017 and their impact on the quality of tax reporting at the Bulukumba Regency Regional Government Office. The research was conducted at the Bulukumba Regency Government Office by taking 58 samples, namely treasurers and assistant treasurer staff. When the research was conducted from July to August 2020. The results showed (1) there was no difference in the deduction of Article 21 PPh tax for ASN at the Bulukumba Regency Regional Government Office in 2015-2016 and 2018-2019 before and after the implementation of the Directorate Regulation General Tax No. 32 / PJ / 2017 where the Bulukumba Regency Government Office has carried out procedures for calculating and deducting PPh 21 on the salaries of State Civil Servants (ASN) in accordance with the Directorate General of Taxes Regulation Number 32 / PJ / 2017. (2) There are no obstacles in the implementation of the Directorate General of Taxes Regulation Number 32 / PJ / 2017 and the impact on the quality of tax reporting because all of the tax deductions have been deducted beforehand when ASN at the Bulukumba Regency Regional Government Office receives a regular salary. Until now, there is no or no information regarding civil servants who are not aware of paying taxes
ANALISIS PENERAPAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) PABRIK ROTI TAENG DI GOWA Daryanti Daryanti; Neng Indriyani
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1206

Abstract

This research was conducted with the aim of knowing the application of the cost of production carried out by the Micro, Small and Medium Enterprise (UMKM) Pabrik Roti Taeng di Gowa. This is important considering that the calculation of the exact and detailed cost of products is needed as a basis in determining the right selling price to increase the company's income (profit). Pabrik Roti Taeng is one of the business activities that in applying the cost of production still uses a simple method. In this study, the calculation of cost of production uses the full posting method. Data analysis used is descrptive and comparative method. Production costs are calculated based on estimates. In addition, the company does not take into account fixed factory overhead costs such as depreciation of machinery and equipment into production costs
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA BEAT PADA PT.TUNAS DWIPA MATRA CABANG PAREPARE Arham Djauharuddin; Mulyana Machmud; Ulyana Muslimin; Aryuni Aryuni
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1235

Abstract

Quality of service can provide a strong impetus for customers to form a good relationship with the business entity. Customers assess a service quality not only based on the results of a service but also must take into account the service delivery process. Product quality is one of the factors that consumers consider in buying a product and in this case the company is required to provide quality service that is able to influence added value, so that it is different from the quality of competitor services so that service quality is one of the factors for consumer consideration before buying a product. This study aims to determine how much influence the quality of service and product quality on purchasing decisions Honda beat motorbikes at PT. Tunas Dwipa Matra, Parepare Branch. The analysis method used is descriptive analysis method and multiple regression analysis method. The results of this study indicate that overall or collectively there is an influence between the independent variables on the dependent variable
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ibrahim Ibrahim; Baiq Puteri Rabi’atul Adhawiyah
AkMen JURNAL ILMIAH Vol 17 No 4 (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.v17i4.1239

Abstract

This study aims to determine the audit quality and managerial ownership affect earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. This data colletion uses secondary data obtained from financial statements using purposive sampling techniques. The population is all Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 for a total of 170 company. While the samples taken amounted to 55 company. The result of the research variable data have been tested for classic assumptions in the form of normality assumptions, multicollinearity assummptions and heteroscedasticityassumptions. The method of analysisand using multiple linear regression techniques. The result of the study simultaneously showed that audit quality and managerial ownership had a significant effect on earnings management. The result of the study partially show that audit quality has a negative and significant effect on earnings management, while managerial ownership has no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH RAHMAN PURA
AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i1.1316

Abstract

The research objective was to measure the effect of internal control systems, accounting information systems and financial controls on the quality of regional financial reports. The population of the study was the officials of the Jeneponto Regency Regional Apparatus Organization. Sampling using saturated sampling technique so that the number of samples and respondents at the same time as many as 43 officials. The data were collected using a questionnaire technique and the number of questionnaires distributed to respondents was 43 questionnaires. Data were analyzed using the SPSS application and analyzed using multiple regression analysis. The results showed that the internal control system and financial supervision had a positive and significant effect on the quality of financial reports, while the accounting information system had a positive and insignificant effect on the quality of financial reports. This research has implications for the efforts to increase the BPK RI audit opinion on the financial statements of the Jeneponto Regency Government from the Unqualified Opinion to the Unqualified Opinion.
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH DAN KUALITAS SUMBERDAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GOWA Ansir Launtu
AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i1.1318

Abstract

This study aims to test and analyze the effect of the application of the Regional Government Accounting System and the Quality of Human Resources on the Quality of the Financial Statements of the Gowa Regency Government. Collecting data using primary data obtained from questionnaires by using purposive sampling technique. The Populations are SKPD in Gowa Regency with a total of 52 SKPD, while the samples taken were 25 SKPD in the form of service and there were 72 respondents. The results of the questionnaire have been tested for validity and reliabilit, also has tested the assumptions of classical form of the assumptions of normality and multikolonieritas. Methods of data analysis using multiple regression techniques. The results showed that partially and simultaneously the application of the Regional Government Accounting System and the quality of human resources had a positive and significant effect on the quality of the financial statements of the Gowa Regency government.

Page 58 of 72 | Total Record : 716

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