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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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Analisis Peran Dimensi-Dimensi Service Quality Dalam Mempengaruhi Keputusan Pembelian Rumah Subsidi Di Kabupaten Gowa Sri Rahmi; Hasmin Tamsah; Gunawan Bata Ilyas
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.1863

Abstract

This study aims to analyze the role of the ServQual dimensions (tangible, assurance, responsiveness, empathy, and reliability) in measuring the influence of ServQual on purchasing decisions for subsidized housing in the Gowa Regency. With a quantitative approach, valid data were collected through an online questionnaire from 101 respondents who were Low Income Communities (MBR) who bought subsidized houses in Gowa Regency, South Sulawesi. The data were analyzed using structural equation modeling (SEM) techniques using the AMOS 24 application. The results of the analysis show that assurance is a dimension that cannot be used to measure ServQual, while reliability is the dimension that provides the largest measurement in this study. Overall, ServQual as measured by tangible, responsiveness, empathy, and reliability, have a positive and significant effect on the decision to buy subsidized housing in the Gowa Regency. The results of this study indicate that in the marketing of subsidized housing, the developer's ability to assist the mortgage application process is the main indicator of service quality.
Analisa Keberhasilan Implementasi Sistem Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Kabupaten Magelang Widi Savitri Andriasari; Arief Prabowo
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.1871

Abstract

This research was conducted to obtain an overview of the success of the Pemerintah Kabupaten Magelang in the application of accrual-based accounting. This study uses a qualitative approach method with a case study at the Dinas Pendapatan Pengelolaan Keuangan dan Aset Dearah by conducting interviews with officials and staff who are directly involved in the application of accrual-based accounting. Based on the results of the study, it shows that the successful implementation of the Accrual-Based Government Accounting System is influenced by the leadership’s commitment, regulations and policies, human resource management, and information technology management. The success of this implementation also has an impact on the quality of the Local Government Financial Report (LKPD) of Pemerintah Kabupaten Magelang which received Unqualified Opinions (Wajar Tanpa Pengecualian-WTP) from the Badan Pemeriksa Keuangan (BPK) for 4 consecutive years, namely in 2016, 2017, 2018 and 2019.
Analisis Bauran Pemasaran Jasa Dan Kepercayaan Konsumen Terhadap Pengambilan Keputusan Berwisata Di Masa Adaptasi Kebiasaan Baru Di Kota Makassar Munawir Nasir; Muhammad Haerdiansyah Syahnur
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2085

Abstract

The purpose of this study is to determine the effect of the marketing mix and trust on tourism industry decision-making during the adaptation period of the Covid 19 in Makassar City. Explanatory Research is a type of social research in which the purpose is to provide a brief definition or explanation of the concepts or patterns studied. A purposive sampling technique was used to select 75 respondents who met the criteria of visitors to tourism locations in Makassar City. The data were gathered via online questionnaires and descriptive data analysis, and the results indicated that it was expected to demonstrate the influence of variables on consumer travel decision-making during the adaptation period of new habits. According to the study's findings, the marketing mix of services and trust has a positive and significant effect on tourists' decision to visit Makassar City during the implementation of the new normal in Makassar.
Urgensi Digitalisasi Terhadap Stabilitas Sistem Keuangan Di Indonesia chairul ihsan burhanuddin; Muhammad Nur Abdi; Burhanuddin Burhanuddin
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2196

Abstract

Indonesia's economic progress is in step with the country's financial system's digitalization. The issue with the digitization process is that a financial system model that is compatible with the economy's needs and constraints is required. System tools, literacies, and financial system models, for example. To provide explanations and reinforcement of the material presented, this study employs a qualitative descriptive technique. The viewpoint of banking innovations and the digitalization process in numerous countries is one of them. The study's findings provide an outline of critical issues that must be addressed in order for Indonesia to embrace digitalization in its financial sector. So that the consequences of this digitalization process can guarantee financial stability and the economy's integrity in the future. The correct tools, literacy, and models in the financial system are just a few of the concerns that the government must carefully prepare. Keywords : Digitization, Literacy, Devices, Financial System, Economics.
Analisis Du Pont dan Economic Value Added Dalam Menilai Kinerja Keuangan Perusahaan Sub Sektor Rokok Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2438

Abstract

This study aims to determine the analysis of Du Pont and Economic Value Added to assess the financial performance of the Cigarette Sub-Sector Companies that Go Public on the Indonesia Stock Exchange. To analyze the Du Pont System using the ratio of profit margin, Asset Turnover, Return of Assets, and Return of Equity. The results show that the Return of Assets from 2016 to 2020. is below the standard Return of Assets ratio. the company has not been effective in managing total assets to generate net income. Economic Value Added from 2018 to 2020 has an average negative value, which means the company is not successful in creating added economic value.
Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Pada Perusahaan Sektor Industri Barang Konsumsi) Pemy Christiaan
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2439

Abstract

This study aims to determine the effect of firm size and leverage on profitability and firm value, and examine the mediating effect of firm size and leverage on firm value through profitability. This research was conducted in the Consumer Goods Industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, taking 38 companies as research samples. The results showed that the size of the company had a significant effect on profitability. Leverage has a significant effect on profitability. Firm size has a significant effect on firm value. Leverage has a significant effect on firm value. Profitability has a significant effect on firm value. However, based on the Sobel test, the profitability results were able to mediate firm size to firm value. But profitability is not able to mediate leverage to firm value
Pengaruh Penerapan Sistem Informasi Manajemen Perencanaan, Penganggaran, Dan Pelaporan (SIMRAL) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Jeneponto Milka Pasulu; Hasliah Hasliah; Pragemini Pragemini
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2638

Abstract

The study aimed to determine the effect of the implementation og the Budgeting and Reporting Planning Management Information System on of the quality of the Financial report of the Jeneponto Regency Goverment. Methode research that is used is quantitative methode using simple linear regression. The result of this study are various variables that effect othervariables. Based on SPSS output shows a positiveand significant influence on the information system of budgeting planning and reporting (SIMRAL) on the quality of fiinacial reporters on Jeneponto Government This is Indicated by the cofficient test or t test that is obtained by the value of t count of 4.592 this value is greater than T table which is 3.10 or t count 4.592 > T table 3.10 and frustraters with probability (sig) = 0.000 k 0,005. Because nialial prospourityis much smaller than 0,05 maka Ho is rejected and ha is published . This it can be cocluded thatb SIMRAL Variabel (X) has a positive and significant effect on the quality of variabel (Y) financial statetments in The Jenepomto Regency Government
Pengaruh Kompetensi Dan Budaya Kerja Terhadap Produktivitas Melalui Kualitas Pelayanan Pegawai Pada Dinas Pekerjaan Umum, Penataan Ruang, Perumahan Dan Kawasan Permukiman Kabupaten Takalar Mashur Razak; Ahmad Firman; Mulyawan Amin
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2703

Abstract

This research is a quantitative research that uses a survey method with a questionnaire data collection tool. This study aims to determine the effect of competence and work culture on employee productivity through service quality at the Department of Public Works, Spatial Planning, Housing and Settlement Areas of Takalar Regency. The population in this study were employees of the Department of Public Works, Spatial Planning, Housing and Settlement Areas of Takalar Regency, amounting to 79, while the sampling technique was based on the saturated sample method so that the sample obtained was 79 respondents. Data analysis used is path analysis using SmartPls 3.0 software. The results of the study indicate that (1) Competence and work culture have a direct influence on service quality. (2) Competence, work culture, and service quality have a direct influence on employee productivity. (3) Competence and work culture have an indirect influence on employee productivity by being mediated by service quality
Pengaruh Struktur Modal, Internal Control dan Firm Size terhadap Tingkat Laba pada PT. Industri Kapal Indonesia Makassar Ibrahim H. Ahmad; Abdul Khalik; Zainal Abidin
AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i2.2423

Abstract

This study aims to determine the effect of Capital Structure, Internal Control and Company Size Partially on Profit Levels at PT. Indonesian Ship Industry Makassar. and to find out the Capital Structure, Internal Control And Company Size Simultaneously Affect The Profit Level At PT. Makassar Indonesian Ship Industry and to find out the internal variables that have a dominant influence on the level of profit at PT. Makassar Indonesian Ship Industry and to find out how much the contribution of the three research variables to the Profit Level at PT. Indonesian Ship Industry Makassar Data collection techniques used a questionnaire distributed to 35 respondents as a sample. The results of the study were then processed using multiple linear regression analysis tools. The results of the t test show that partially the capital structure, internal control and firm size have a positive and significant effect on the level of profit at PT. Indonesian Ship Industry Makassar. Only the internal control variable is not significant to the level of profit earned at PT. Indonesian Ship Industry Makassar. Based on the f test shows that the capital structure, internal control and firm size have a positive and significant effect on the level of profit at PT. Indonesian Ship Industry Makassar.. The contribution of the three research variables is 61.7%. The remaining 38.3 is influenced by other variables not examined in this study
INOVASI PRODUK: DALAM MENINGKATKAN KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) M . Trihudiyatmanto
AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i2.2702

Abstract

This research aims to analyze the effect of financial literacy, human resource competence and the position of product innovation as a mediating variable on the performance of Micro, Small and Medium Enterprises (MSMEs) in Wonosobo Regency. Hypothesis testing in this research uses Structural Equation Modeling (SEM) analysis. The population in this research is MSME actors in Wonosobo Regency with a total of 60,480 units sourced from LKPJ Wonosobo Regency in 2019. The sampling method in this research is random sampling and uses the slovin formula so that in the research 100 MSME industries are taken in Wonosobo Regency. Based on the research results, it was found that 1) there is a positive influence of financial literacy on the performance of MSMEs in Wonosobo Regency; 2) there is a positive influence of human resource competence on the performance of MSMEs in Wonosobo Regency; 3) product innovation mediates the bond between financial literacy and human resource competence. on the performance of SMEs in Wonosobo Regency.

Page 62 of 72 | Total Record : 716

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