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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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KORUPSI, ANGGARAN, DAN MASYARAKAT: SEBUAH CINTA TERLARANG Henni Mande
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The writing aims to analyze the extent of the role of society in the occurrence of corruption. The method used is qualitative descriptive. The findings of this research, first of all, is that the community plays a role in corruption because community behavior in the form of "forbidden love" leads to budget corruption and it is difficult to abandon the behavior. Secondly, society plays a role in corruption through its relationship with legislative, government, bureaucracy and culture.
STRATEGI MENINGKATKAN KEPUASAN NASABAH TABUNGAN PADA PT. BANK PERKREDITAN RAKYAT HASA MITRA CABANG MAKASSAR Rosnaini Daga
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to analyze the strategy used by PT. Bank Perkreditan Rakyat Hasamitra Makassar Branch in increasing customer satisfaction savings. This research was conducted at PT. Hasamitra Bank Perkreditan Branch Makassar on Jl. Dr. Wahidin Sudirohusodo using qualitative descriptive method. The results obtained showed that the strategy used by PT. Hasamitra People's Credit Bank in improving customer satisfaction savings is a standard strategy of bank services. the marketing strategy undertaken has been able to increase the number of customers, this means the marketing strategy undertaken has been effective in increasing the number of customers
MENGUNGKAP PRAKTIK AKUNTANSI AKAD MUDHARABAH PADA PEMBIAYAAN SYARIAH PT BANK SULSELBAR SYARIAH MAKASSAR Suriyadi Nur; Andi Ririn Oktaviani
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this research was to uncover how the recognition, measurement, presentation and disclosure of accounting practices mudharabah sharia in Islamic finance at PT Sulselbar Bank Syariah Makassar. The data analysis method used in this research is qualitative descriptive analysis prefentif. Company data that supports research data collected then analyzed by describing the state of the object or describe real research. The results showed that in general the Bank has applied the accounting practices mudharabah in accordance with generally accepted accounting principles in Islamic banking Indonesia and in accordance with Statement of Financial Accounting Standards (PSAK) Nomor 105 but related to the implementation of the pillars and terms of financing is not fully in accordance with the National Sharia Board Fatwa such differences persentage funds provided to customers. Financing portion by using mudharabah still smaller than murabahah financing. This is influenced by the allocation of financing for working capital only, while the murabahah financing in addition to working capital investment and consumption
PENERAPAN PRINSIP-PRINSIP MANAJEMEN DALAM KEPEMIMPINAN DI SEKOLAH TINGGI ILMU SOSIAL DAN ILMU POLITIK MUHAMMADIYAH RAPPANG KABUPATEN SIDENRENG RAPPANG PROVINSI SULAWESI SELATAN Kamaruddin Sellang; Muh. Darman
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The main study in this research is the application of management principles in leadership at the College of Social and Political Science Muhammadiyah Rappang. The population is taken from the element of permanent lecturer and educational staff with a population of 38 people, determined a sample of 38 people with saturated sample technique. Type of research is descriptive quantitative. Data were collected through observation techniques, literature, and questionnaires. Data processing is measured using five Likert scale according to Sugiyono which has been modified by the author. The result of the research shows that the Leadership of Muhammadiyah Rappang School of Social and Political Science has applied to fourteen management principles according to Henry Fayol. The average of each indicator is included in the "Applied" criteria. Three indicators are; unity of direction, fair compensation, and the spirit of unity is included in the criterion "highly applied", while eleven other indicators are included in the "applied" criterion. Leadership at the Collaborative College of Social and Political Science Muhammadiyah Rappang has greatly built the spirit of unity of direction, paying close attention to the easy, effective and efficient salary payment system, on time, and compensating fairly. This is according to the attitude of respondents who rate 85% "applied".
PENGARUH KEDISIPLINAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN TAMALATE DI KOTA MAKASSAR Afiah Mukhtar
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The study aims to determine the effect of work discipline on employee performance at Tamalate District Office in Makassar City. This study used 30 samples (respondents). Methods of data analysis in the study using simple linear regression statistical analysis. The result of equation analysis is obtained by simple regression coefficient of Y = 10,516 0,705X. The result of the analysis method obtained correlation coefficient (r) = 0,566 and value r2 obtained is 0,320. Value t arithmetic = 3.632. The results showed that work discipline had a significant effect on employee performance at Tamalate District Office in Makassar City
IMPLEMENTASI PERATURAN DAERAH NOMOR 21 TAHUN 2010 TENTANG PAJAK RESTORAN TERHADAP PENINGKATAN PAJAK PADA DINAS PENDAPATAN DAERAH KABUPATEN SIDENRENG RAPPANG Herman D Herman D; Ani Ardian
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The objective of the research were to find out the implementation of the Regional Regulation Number 21/2010 year about Tax to Increase Local Tax Restaurants Service SidenrengRappang. The population of the research are all across the taxpayer in SidenrengRappang as many as 44 taxpayers.the sample in this research were taken by using total sample or samples saturated. The data of this research were collected by using observation, questionnaires, interviews, and library research (documentation). The data obtained were processed using with the help of frequency tables and percentages. The result of data analysis showed that there (1) implementation of the Regional Regulation Number 21/2010 Year on the Local Tax Increase Tax Revenue Service SidenrengRappang considered influential had value of 74% but there is one less running maximum indicator that is consistent with a value of 38,6%. (2) Factors that affect the implementation of the Regional Regulation No. 21/2010 Year on the Local Tax Increase Tax Revenue Service SidenrengRappang ie amounting to Resources by 60% , 72,8% Communication, Structures bureaucracy by 79 and 97,2% Dispositions.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Muhammad Nur Fitra; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Aim of the research to investigate the relation between Intellectual Capital (IC) which based on company resources (is Capital Employee, Human Capital, and Structural Capital) against to financial performance analyze through profitability rasio ROA (Return on Asset). The population in this research consist of 43 Banks. Sample determination of this research based on certain characteristics was based on publication of minimum financial statement for 4 years (2013-2016), listed on BEI for the last 4 years and total assets with value above 100 trillion rupiah. The data is processed by interpretation bank financial statement based on the VIAC formula (Pulic, 2000). The data were analyzed by using multiple regression through SPSS program vers. 21. The result of this research was indicate that Human Capital, Structural Capital and Capital Employee as simultaneously have significant impression to Return On Asset valueable. As for partially the Capital Employee is the only things from the third variabel dependent was have an signficant impression to Return On Asset Value in Banking Companies.
PENGARUH TEKNOLOGI PERTANIAN TERHADAP PRODUKTIVITAS HASIL PANEN PADI DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Akhwan Ali
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out how the influence of agricultural technology on the productivity of rice harvest in Kecamatan Maritengngae Sidenreng Rappang Regency, and to determine the factors that influence it. Research location in Kecamatan Maritengngae Sidenreng Rappang Regency. This research was conducted for 2 (two) months ie October to November 2016, the research design used is a quantitative approach. Population in this study is all farmers in District Maritengngae Sidenreng Rappang Regency as many as 7015 people. The sample in this study is using yount table that takes 3% of the population there are as many as 210 people. Data collection techniques used are observations, questionnaires, interviews, and library research (documentation). Data obtained then processed using descriptive statistical analysis techniques with the help likert scale. that the influence of agricultural technology on the productivity of rice crops in Kecamatan Maritengngae Sidenreng Rappang Regency amounted to 70% with the category of "Good". Factors influencing agricultural technology on rice yield productivity in Kecamatan Maritengngae Sidenreng Rappang District, Internal Factors (Land Condition 77%, Ability 73%, 75% Capital and 70% Technology) with Good and External Factors Transportation 77%, 71% Information and 80% Marketing) with Good category.
PERBANDINGAN HARGA SAHAM SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hariyanti Hariyanti
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The expected objective of this research is To analyze stock return before and after acquisition, the method used in this study using two different test average. The results of this study there are differences in stock returns before and after the acquisition, this is evident after the acquisition, stock prices have increased and significantly influence the performance of the company. Thus the hypothesis is accepted.
PENGARUH AKUNTANSI SEKTOR PUBLIK TERHADAP KINERJA ORGANISASI PUBLIK PADA RUMAH SAKIT UMUM DAERAH SYEKH YUSUF KABUPATEN GOWA Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know the effect of public sector accounting on the performance of public organization at the General Hospital of Sheikh Yusuf Area in Gowa Regency. While the method of analysis used in this study is a simple linear regression to test H. used to determine the effect of an event independent variable to an event of one dependent variable. The results of this study is public sector accounting has a significant effect on the performance of public organizations. Positive and significant influences with low categories indicate that public sector accounting has not played an important role in the performance of public organizations.

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