cover
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
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
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)
Articles 716 Documents
Pengaruh Price Earning Ratio dan Price Book Value Terhadap Harga Saham Pada Sub Sektor Semen yang Go Public di Bursa efek Indonesia Pemy Christiaan; Rusdi Abdul Karim
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.v18i2.1690

Abstract

This study aims to determine how much influence is to determine how much influence Price Earning Ratio and Price Book Value simultaneously or partially on stock prices in the cement sub-sector. This research is a quantitative study, using ratio analysis. The analysis method uses multiple linear regression, the results show that the N Price Earning Ratio and Price Book Value simultaneously affect the Cement Sub-Sector Stock Price of 0.297 (29.7%), Partially Net Price Earning Ratio has a positive and insignificant effect on prices. Cement Sub-Sector Shares amounted to 0.188 (18.8%), the Price Book Value partially has a negative and significant effect on the Cement Sub-Sector Stock Price of -79.864 (-798.64%).
Efektivitas dan kontribusi penerimaan pajak hotel terhadap pendapatan asli daerah kota Makassar tahun (2015-2019) Risa Rukmana; Raodatul Jannah; Nurlaila Hasmi
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.v18i2.1698

Abstract

The purpose of this study is to determine the effectiveness and contribution of hotel taxes to local revenue at the Office of the Regional Revenue Service of Makassar City. The type of data used is qualitative data and quantitative data. The data sources used are primary and secondary data. Methods of data collection using interviews and observations related to research. The research was analyzed using quantitative descriptive analysis method. The result of the research is that the level of effectiveness and contribution of hotel taxes in 2015-2019 can be said to be "less effective". Meanwhile, the contribution of hotel taxes in 2015-2019 has contributed well to the regional revenue (PAD) of Makassar City so that it affects the amount of local revenue received
Analisis Efek Merger Bank Bumn Syariah Di Bursa Efek Indonesia Chairul Ihsan Burhanuddin; Amran Amran
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.v18i2.1709

Abstract

In the midst of uncertain economic conditions in various countries around the world, it requires every country to innovate and improvise in maintaining all aspects to survive. Due to this problem, one form of innovation carried out by the Indonesian government, especially in stock trading, was the merger of a Sharia bank. The merger process of three Islamic banks (BRI Syariah, BNI Syariah, and Mandiri Syariah) to become Bank Syariah Indonesia (BSI) with the BRIS code on the Indonesia Stock Exchange has provided positive sentiment, literacy and understanding to the public in investing in the stock exchange. This research is a qualitative descriptive study. The results of this study indicate that one of these merger processes provides positive sentiment in various aspects of stock trading on the stock exchange. Starting from stock trading activities and the portion of investor ownership which is dominated by local investors
Pengaruh Sistem Informasi Akuntansi Dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan (Studi Empiris Pada Kantor Jasa Akuntan Terampil Di Kota Gorontalo) Rusdi Abdulkarim; Pemy Christiaan
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.v18i2.1710

Abstract

This study aims to see and measure how much influence the Quality of Accounting Information Systems and Quality of Information on Client Satisfaction is carried out at the Trampil Accountant Services Office located in Gorontalo City, with a sample of 64 clients. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The result of the research states that the quality of the accounting information system and the quality of information has an influence on client satisfaction, either simultaneously or partially. Based on research data, the Quality of Accounting Information Systems (X1) partially has an effect of 0.593 on Client Satisfaction (Y) while Information Quality (X2) has a partial effect of 0.337 on Client Satisfaction (Y) and the rest is the influence of other variables that are not researched
Pengaruh Kepemimpinan Demokratis dan Motivasi Kerja Terhadap Kinerja Dosen Pada STAI Ibnu Sina Batam Kepulauan Riau Rosnawati Rosnawati; Lias Hasibuan; Kasful Anwar Us
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.v18i2.1718

Abstract

This study aims to determine and analyze: The Effect of Democratic Leadership and Work Motivation on Lecturer Performance at STAI Ibnu Sina Batam, Riau Islands. This research approach uses survey research. The time of the research was carried out starting in March 2021. The research population was 31 lecturers who taught at STAI Ibnu Sina Batam, Riau Islands. The sample selection in this study was carried out using the census method where the population acted as a sample. The results show that: 1) There is a positive and significant influence of democratic leadership individually (partial) on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, with tcount = 3.936 > ttable = 1.99. 2) There is no positive and significant effect of work motivation individually (partial) on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, with tcount = 0.195 < ttable = 1.99. 3) There is a simultaneous (simultaneous) influence of democratic leadership and work motivation on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, where Fcount = 12.841 > Ftable = 2.73. Based on the results of the study, the coefficient of determination (R2) was 0.478 or (47.8%). This shows that 47.8% of lecturers' performance is influenced by democratic leadership and work motivation. While 52.2% is influenced by other variables that are not included in this research model.
Pengaruh Administrasi Pendidikan dan Supervisi Akademik Terhadap Kinerja Guru pada MAN 1 Bintan Kepulauan Riau Saripuddin Saripuddin; Lias Hasibuan; Kasful Anwar Us
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.v18i2.1719

Abstract

This study aims to determine and analyze: the effect of educational administration and academic supervision on teacher performance at MAN 1 BintanRiau Islands. This research approach uses survey research. The time of the research was carried out starting in March 2021. The research population was 30 lecturers who taught at MAN 1 Bintan Kijang, Riau Islands. The sample selection in this study was carried out using the census method where the population acted as a sample. The results showed that: 1) There was no positive and significant effect of education administration individually (partial) on teacher performance at MAN 1 BintanRiau Archipelago, with tcount = 0.258 < ttable = 1.99. 2) There is a positive and significant effect of individual (partial) academic supervision on teacher performance at MAN 1 BintanRiau Islands, with tcount = 2.397 > ttable = 1.99. 3) There is a simultaneous (simultaneous) effect of education administration and academic supervision on teacher performance at MAN 1 BintanRiau Islands, where Fcount = 15,467 > Ftable = 2.73. Based on the results of the study, the coefficient of determination (R2 ) was 0.534 or (53.4%). This
Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor Dien Auwaliah Latuconsina; Syamsuri Rahim
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.v18i2.1725

Abstract

The aim of this research is to analyse the influence of brainstorming and fraud risk on detection of fraudulent potential by auditors. The hypotheses are about brainstorming and fraud risk has a significant impact on detection of fraudulent potential by auditors. The data required in this research is primary data in the form of respondent’s assessment of brainstorming, fraud risk and detection of fraudulent potential by auditors. This research was carried out on Badan Pengawasan Keuangan dan Pembangunan (BPKP) of South Sulawesi Province by distributing questionnaires to 57 auditors as the respondent however only 34 questionnaires can be processed. Data analysis techniques used by determination test, F test, Multiple Linear Regression test, and t test. The results of the data analysis showed that the brainstorming and fraud risk have a significant influence on detection of fraudulent potential by auditors BPKP South Sulawesi Province either partially or simultaneously.
Pengaruh Daya Tarik dan Keuatan Iklan Terhadap Minat Beli Di Kota Makassar Ratna Dewi
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

Abstract

Objectively, this study aims to examine and examine the effect of advertising attractiveness and advertising power simultaneously on buying interest in Makassar City. This study involved a sample of 75 as many as respondents using Mobile Advertising in Makassar City. This study uses primary data collected using a questionnaire. Methods of descriptive data analysis and multiple regression analysis models partially or simultaneously test the relationship between the independent and dependent variables. The results showed that partially the advertising attractiveness variable had a significant influence on buying interest in the city of Makassar. The power of advertising can make a positive contribution to consumer buying interest in Makassar. Submission of information through messages that are easy to remember, different from competitors create a need to increase consumer buying interest. Simultaneously the attractiveness of advertising and the power of advertising has a positive and significant effect on consumer buying interest in Makassar City
Pengaruh Harga dan Nilai TukarTerhadap Volume Ekspor Ikan Tuna di Provinsi Sulawesi Selatan Tahun 2003-2017 Fauzia F Alamri; Fitriani Latief; Ridwan Ridwan
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.v17i3.2258

Abstract

This study aims to: (a) find out that the exchange rate and price have a partially positive and significant effect on the volume of tuna exports in South Sulawesi. (b) find out that the exchange rate and price have a simultaneous positive and significant effect on the volume of tuna exports in South Sulawesi. This study used multiple linear regression with secondary data collection. The result of this study showed that simultaneously,the price and exchange rate variables. Significantly and positively affected toward the volume of tuna exports in South Sulawesi. Partially the price had a significant effect toward the volume of tuna exports in South Sulawesi and the exchange rate also had a significant effect toward the volume of tuna exports in South Sulawesi.
Eksplorasi Perilaku Investor Individu Dalam Pengambilan Keputusan Investasi Suatu Pendekatan Fenomenologi Yudi Akhmad Sadeli; Amiruddin Amiruddin; Darmawati Darmawati
AkMen JURNAL ILMIAH Vol 18 No 3 (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.v18i3.1754

Abstract

This study aims to see how individual investors' behavior is determining their investment decisions. Investor behavior has a vital role in making investment decisions in the capital market because an appropriate investment decision is based not only on mere fundamental factors as rational aspects but also by psychological factors, namely investor behavior, which is an irrational aspect in stock trading. This research is qualitative research with a phenomenological approach using an interpretive paradigm. The phenomenological method used is the phenomenology of Schutz, a phenomenological method used to interpret the behavior of investors based on their motives. Judging from the investor personality group, the order of investor personality group consists of Individualist, Adventurer, and Guardian, while the Celebrity behavior group has not been found. Good knowledge about investment and emotional control and learning from experience are factors that determine investor behavior in stock transactions. Understanding investment and trading mechanisms and continuing to learn from any source is a permanent primary capital that investors need to have and continue observing and responding to developing economic issues.

Filter by Year

2008 2025


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