cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 57   58   59   60   61 
ETHICAL LEADERSHIP: MENINGKATKAN KINERJA ORGANISASI MASA PANDEMI COVID 19 M Trihudiyatmanto
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.v18i1.1322

Abstract

This study examines the effect of ethical leadership on organizational performance moderated by the COVID-19 pandemic. It seems that the COVID-19 pandemic has an important moderating role in the role of the relationship between ethical leadership and organizational performance. According to theory, organizational performance is influenced by the attitudes and decisions made by an ethical leader.The purpose of this study was to analyze how much influence ethical leadership has on organizational performance. The variables studied were the independent variable ethical leadership and the dependent variable was organizational performance with the Covid-19 pandemic as a moderating variable. The research data were obtained from Wood Industri PT. Phoenix Agung Pratama (PAP) who is domiciled in Wonosobo District, Wonosobo Regency, Central Java Province. Withdrawal of samples from the population using the census sampling method. The data were collected using a survey method, namely the questionnaire was delivered and taken directly to the research object. Data analysis used the Structural Equation Modeling (SEM) test by checking the independent variables, moderating variables and dependent variables.From the research that has been done, it is found that ethical leadership antecedents affect organizational performance at PT. PAP. Ethical leadership antecedents affect the organizational performance of the Covid-19 pandemic as a moderating variable at PT. PAP. This means that covid-19 moderates the relationship between Ethical Leadership and Organizational Performance at PT. Phoenix Agung Pratama (PAP) Wonosobo Regency
ANALISIS PENINGKATAN KEPUTUSAN KUNJUNGAN WISATAWAN MELALUI PROMOSI, PRASARANA DAN PELAYANAN Imaduddin Imaduddin; Budiandriani Budiandriani; Andi Faisal Bahari
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.v18i1.1342

Abstract

This study aims to determine the effect of promotion, infrastructure and services on the decision to visit Seruni Beach tourism in Bantaeng Regency. This research approach uses a quantitative approach. With the sample used, amounting to 100 samples with predetermined criteria. And then the data analysis model used is multiple linear regression analysis processed using SPSS. Based on the results of the research conducted, it shows that simultaneously promotion, infrastructure and services together have an effect on tourist visit decisions. Then partially the quality of promotion has an effect on tourist visits, while the quality of infrastructure and services has no effect on tourist visit decisions.
ANALISIS SISTEM AKUNTANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUM DESA) (Studi Kasus : BUM Desa di Kec. Galesong Utara Kabupaten Takalar) Haeruddin Haeruddin; Lina Mariana
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.v18i1.1351

Abstract

Village-owned enterprises (BUM Desa) in Takalar District, in terms of practice, the accounting system is still very simple and has not been able to present proper financial reporting so that financial accountability is still considered very weak. The results of the research are 1) Bumdes financial management uses a simple bookkeeping system and does not reflect systematic and accurate financial reporting based on permitted Financial Accounting Standards, 2) The presentation of financial statements is not correct which then has an impact on the performance and financial position of the entity. 3) the financial information of Bumdes is not in accordance with the principles of accountability, including (a) there is a commitment from the leadership and all staff to manage an organization that has an accountable value, (b) is a system that ensures consistent use of resources based on laws and regulations that applies, (c) shows the level of achievement of the goals and objectives that have been set, (d) oriented to the vision, mission, results, and benefits obtained by the organization, (e) upholds the values ​​of honesty, transparency, objectivity and innovation.
ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN Asbi Amin; Andi Marlinah; Sukmawati Sukmawati
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.v18i1.1382

Abstract

The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.
PENGARUH TINGKAT PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TAKALAR Atia Kirana W; Usri Usran
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.v18i1.1386

Abstract

The purpose of this research is to examine the characteristics of tax understanding and tax significance on taxpayer compliance. The population of this research is taxpayers who are registered at the takalar district tax office with a total sample of 100 people who can be respondents. The analytical method used is descriptive statistics and multiple linear regression analysis. This study used a data collection method in the form of a questionnaire method. The data were analyzed using the SPSS statistical program The results of this study explain that there is no significant influence between the tax understanding variable on taxpayer compliance while the tax sanction variable has a positive and significant effect on tax pay compliance. The test results obtained by the coefficient of determination the adjusted R square value is 0.466. This shows that 46.6% of taxpayer compliance is influenced by the variation of the two variables, namely tax understanding (X1) and tax sanctions (X2). While the remaining 53.4% ​​is influenced by other variables which are not researched. The results of data analysis support the research hypothesis which states that tax understanding has a positive effect on taxpayer compliance at the tax office in Takalar district. The results of data analysis support the research hypothesis which states that tax sanctions have a positive effect on taxpayer compliance. While the results of the analysis of the standardized beta coefficient test, it is known that the value of the standardized beta coefficient (ß) of the Tax Sanctions variable (ß1) is 0.682 greater than the standardized beta coefficient of the Tax Understanding variable (ß2) of 0.034. Thus it can be said that the Tax Sanctions variable has a dominant influence on taxpayer compliance. So that the Tax Sanctions hypothesis testing has a dominant influence on taxpayer compliance at the Tax Office in Takalar Regency.
BUDAYA ORGANISASI DAN DISIPLIN KERJA SERTA PENGARUHNYA TERHADAP KINERJA KARYAWAN Munawir Nasir; Rezky Ratnasari Taufan; Muhammad Fadhil; Muh Haerdiansyah Syahnur
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.v18i1.1429

Abstract

The purpose of this study is to determine the relationship between organizational culture and work discipline on employee performance. The research was conducted at one of the credit unions in South Sulawesi's district of Pinrang. The research design is quantitative, with statistical analysis performed using the SPSS v 25 application. The saturation sampling technique was used in this study, which included all members of the population, which amounted to 20 employees. The findings indicate that organizational culture has no effect on employee performance, as evidenced by the fact that the tvalue (1.771) is less than the ttable which (2.109). While work discipline has a positive and significant effect on performance, which shows that the tvalue (2.973) is bigger than the ttable. Simultaneous testing revealed that organizational culture and work discipline both have an effect on employee performance. The R2 value in this study was 0.701, indicating that organizational culture and work discipline variables have a combined effect on employee performance, with the remaining 70.1 percent, or 29.9 percent, influenced by variables not included in the regression equation or variables researched
Pengaruh Teknologi Informasi dan Pemahaman Sistem Informasi Akuntansi terhadap Kinerja Pengelolaan Keuangan Pemerintah Marwah Yusuf
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.v18i1.1460

Abstract

This study aims to examine and analyze the effect of Information Technology and Information Systems Understanding on Government Financial Management's Performance at Regional Work Units in Makassar City Government. The sampling technique used the purposive sampling method by determining specific criteria so that the number of samples was 75 respondents representing three respondents from 25 OPDs in Makassar City. Data was collected through the results of a questionnaire distributed to respondents. The data collected was tested using instrument tests (validity and reliability tests), classical assumption tests (normality tests and heteroscedasticity tests), and analyzed using descriptive analysis methods and inferential analysis. The research hypothesis testing was carried out by (partial test, F statistical test, and determination coefficient test.) This study found a positive and significant effect between Information Technology, Understanding Accounting Information Systems, and Information Technology and Understanding Accounting Information Systems simultaneously positive and significant effects on Government Financial Managers' Performance
PENGARUH VIDEO ADVERTISING DAN SOSIAL MEDIA KONTEN MELALUI BRAND AWARENESS TERHADAP MINAT BELI PADA APLIKASI GOFOOD DI KOTA MAKASSAR Mashur Razak; Muhammad Hidayat; Muhammad Hdayatullah Rahman
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.v18i1.1602

Abstract

The purpose of this study is to analyze the direct and indirect effects of video advertising and social media content through brand awareness toward purchase interest in the GoFood application in Makassar City. In this study, the researchers used descriptive study with a quantitative approach. The population in this study were 95 users of the GoFood application in Makassar City, determining the sample based on the Hair formula where the sample size was 5-10 times the number of indicators. This study used 19 indicators at times 5 so that the number of samples becomes 95. The sampling technique used random sampling with a purposive sampling approach. The data analysis technique in this study was Partial Least Square using the Smart PLS application. The results of this study indicate that (1) Video advertising has an effect toward purchase intention (2) Social media content has no effect toward purchase intention (3) Video advertising through brand awareness has an effect toward purchase interest (4) Social media content through brand awareness has an effect toward purchase interest (5) Brand awareness affects purchase interest in the GoFood application in Makassar City.
Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Robert Jao; Fransiskus Randa; Anthony Holly; Leonardo Gohari
AkMen JURNAL ILMIAH Vol 18 No 2 (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.v18i2.1427

Abstract

This study aims to investigate the influence of the characteristics of the board of directors consisting of size, activity, gender, and experience of the board of directors on financial performance. The population of this study was non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample selection used a purposive sampling technique. The research data comes from the company's annual reports. The results show that the characteristics of the board of directors such as size and activity have a positive and significant impact on financial performance. However, characteristics of the board of directors such as gender and experience do not have a significant effect on financial performance.
Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid Rahman Pura
AkMen JURNAL ILMIAH Vol 18 No 2 (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.v18i2.1663

Abstract

This study aims to analyze differences in financial performance from the aspects of solvency and profitability before and during the Covid pandemic. The research was conducted at PT Telkomsel. The data is collected using documentation techniques in the form of financial reports based on the first, second and third quarters of 2019 and 2020. The analysis technique uses the Different t Test with the Paired Samples T Test, which compares data before the Covid pandemic (2019) with data during the Covid pandemic ( 2020). The results showed that the solvency value (DER) during the Covid pandemic increased compared to before the Covid pandemic, while the profitability value (ROA) during the Covid pandemic decreased compared to before the Covid pandemic. Then there is a significant difference in financial performance before and during the Covid pandemic both from the solvency aspect as measured by the Debt Equity Ratio (DER) and from the profitability aspect as measured by the Retrun On Assets (ROA) ratio. The research implication is that the high solvency value (DER) and the low profitability value (ROA), if it continues to be prolonged, will have an impact on decreasing the level of trust of creditors or potential creditors and investors or potential investors in the company.

Page 59 of 72 | Total Record : 716

 57   58   59   60   61 

Filter by Year

2008 2025


Reset
Filter By Issues
All Issue Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 2 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH Vol 18 No 3 (2021): AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah Vol 14 No 1 (2017): Akmen Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah Vol 11 No 4 (2014): AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah Vol 6 No 1 (2009): AkMen Jurnal Ilmiah Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah More Issue