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 Tambahan Penghasilan Pegawai Dan Pengembangan Karier Terhadap Kinerja Pegawai Dinas Pendidikan Kota Makassar Rahman Rahman; Taufik Thahir; Mariati M
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.v19i2.2718

Abstract

The purpose of this study was to determine the effect of additional employee income and career development on the performance of Makassar City Education Office employees. The types of data used are quantitative data and qualitative data. Sources of data in this study are primary data and secondary data. The population in this study were 185 employees of the Makassar City Education Office. Determination of the sample using the slovin formula so that the sample in this study was 65 employees at the Makassar City Education Office. The data analysis technique used was descriptive analysis, validity and reliability test, data normality test, multicollinearity test, multiple linear regression analysis test, and hypothesis testing. The results showed that additional employee income and career development had a positive and significant effect on the performance of Makassar City Education Office employees
Model Altman Z-Score: Analisis Financial Distress Pada Perusahaan Penerbangan Yang Terdaftar Di Bursa Efek Indonesia Idrawahyuni Idrawahyuni; Sri Rahayu; Reza Saputra
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.v19i2.2723

Abstract

This study aims to determine how to predict financial distress using the Altman Z-Score model for Indonesian airlines listed on the Indonesia Stock Exchange. The type of research used in this research is hypothesis testing with a quantitative approach. The population in this study are airlines registered with the Indonesian Stock Exchange. The samples in this study are PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk. The results showed that the financial performance of PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk were both predicted to experience financial distress, both PT Garuda Indonesia (Persero) TBk and PT AirAsia Indonesia Tbk both showing deteriorating financial performance or being in financial condition. distress in each period. However, when compared to the financial performance of these two companies between PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk from 2018 to 2020, PT Air Asia Indonesia showed a better performance, this can be seen from the Z Score generated by PT AirAsia. Indonesia Tbk is higher than the Z Score produced by PT Garuda Indonesia (Persero) Tbk, which means that PT Garuda Indonesia (Persero) Tbk has a higher prediction of bankruptcy than PT AirAsia Indonesia Tbk.
TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN VOLATILITAS ARUS KAS TERHADAP PERSISTENSI LABA Anfas Anfas; Zainuddin Zainuddin
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.v19i2.2744

Abstract

This research aims to analyze and test the influence of the board of commissioners, audit committee, family ownership, institutional ownership and cash flow volatility on profit persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was 21 companies with 105 observations. Sampling techniques use purposive sampling methods. Data analysis techniques use multiple linear regression analysis with the help of eviews software. The results showed that institutional ownership had a positive effect on profit persistence, and audit committees negatively affected profit persistence, while a board of commissioners, family ownership and cash flow volatility had no impact on profit persistence.
Studi Faktor Determinan Keputusan Investasi Generasi Milenial Pada Aset Kripto Khaerunnisa Nur Fatimah Syahnur; Syarief Dienan Yahya
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.v19i2.2927

Abstract

The growth trend of investing in crypto assets dominated by the millennial generation is increasing every year, making research that analyzes the determinants of this phenomenon is increasingly interesting to study. This study aims to try to analyze the factors that influence the millennial generation's investment decisions in crypto assets through gender, age group, and financial knowledge as independent variables. This study involved 252 millennial respondents who had read, researched, or understood about crypto assets. The research data was processed using a binary logistic regression model using statistical analysis software SPSS (Statistical Package for the Social Sciences). The results show that partially gender and age group variables have no effect on millennial generation's investment decisions in crypto assets. On the other hand, the financial knowledge variable has a significant influence on the millennial generation's investment decisions on crypto assets
Pengaruh Bauran Pemasaran Terhadap Penjualan Produk Kartu Halo Telkomsel Muhammad Abbas; Ismail H.A; Muhammad Fara Kessi; Imran Tajuddin
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.v19i2.2980

Abstract

Tujuan penelitian ini untuk mengetahui apakah bauran pemasaran yang meliputi produk, harga, distribusi dan promosi mempengaruhi penjualan kartu Halo pada PT. TELKOMSEL di makassar. Prosedur yang digunakan untuk pengumpulan data adalah teknik probability sampling. Kemudian digunakan metode Simple Random Sampling, yaitu pengambilan sampel anggota populasi dilakukan secara acak tanpa yang ada dalam populasi itu. Dikarenakan jumlah populasinya tidak diketahui secara pasti maka sample yang ditentukan adalah sebanyak 100 responden. Jenis’s data dalam penelitian ini adalah data primer dan data sekunder. Data primer bersumber dari perusahaan berupa hasil pengamatan, wawancara terhadap manajer perusahaan dan beberapa karyawan, serta data relevan lainnya. Data sekunder diperoleh dari bahan tertulis melalui dokumen-dokumen dan laporan lainnya yang relevan. Pengumpulan data menggunakan metode observasi dan kuesioner. Data diolah menggunakan SPSS dengan melakukan analisis linear berganda dan uji hipotesis yaitu uji parsial. Hasil dari penelitian ini adalah variabel bauran pemasaran (produk, harga, distribusi, promosi) berpengaruh secara signifikan terhadap penjualan.
Pengaruh Perilaku Adaptif dan Budaya Organisasi Pada Perusahaan Keluarga Terhadap Kepuasan Kerja Karyawan Melalui Suksesi Kepemimpinan Sebagai Variabel Intervening Muhammad Hidayat; Mukhtar Galib
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.v19i2.2998

Abstract

The purpose of this study was to determine the effect of adaptive behavior and organizational culture on work satisfaction through leadership succession. The research data was generated by distributing questionnaires to 70 employees who were selected purposively as samples in this study. All research data were analyzed through smart PLS with two stages of analysis, namely algorithm analysis and boostraping analysis to determine the quality of research data and test research hypotheses. The results of this study show that adaptive behavior has a direct effect on work satisfaction, organizational culture has a direct effect on work satisfaction, adaptive behavior affects leadership succession, organizational culture affects leadership succession, leadership succession affects performance, analysis of indirect effects shows that adaptive behavior affects work satisfaction. through leadership succession and organizational culture affect work satisfaction through leadership succession
Kontribusi KepemimpinanKompensasi Dan Lingkungan Kerja Dalam Peningkatan Kinerja Direktorat Reserse Dan Kriminal Khusus POLDA SULSELBAR Mashur Razak; Muhammad Hidayat; Japaruddin Japaruddin
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.v19i2.3061

Abstract

This research is intended to analyze the influence of leadership, compensation and work environment on the performance of personnel of the Directorate of Investigation and Special Crimes of POLA West Sulawesi using a quantitative approach. The sample of this study was all members of the Directorate of Investigation and Special Crime of the West Sulawesi Regional Police, the data of this study were analyzed using multiple linear regression analysis with a hypothesis test tool partially using the t test and simultaneously using the f test. The results showed that leadership, compensation and work environment have a positive and partial significant effect on performance, simultaneous hypothesis testing also proves that compensation leadership and work environment together have an effect on performance
Pengaruh Kepemilikan Institusi, Debt To Equity Terhadap Net Profit Margin Perusahaan Pada Indeks JII70 Moch Ridho Ghazali Rahman
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.v19i2.3063

Abstract

The purpose of this study is to determine the effect of institutional ownership structure, Debt to Equity ratio, on Return On Equity on the JII70 index. The research data was generated by taking data from the Indonesia Stock Exchange which was selected purposively to be the sample in this study. All studies were analyzed through smart PLS with two stages of analysis, namely bootstrapping analysis to assess the level of significance or probability of research data and research hypotheses. The results of this study indicate that if institutional ownership has a direct effect on firm value, Debt to Equity has a direct effect on firm value.
Determinasi Evaluasi Kinerja dan Loyalitas Terhadap Promosi Jabatan (Studi Kasus Salah Satu Perusahaan di Pangkep Sulawesi Selatan) Hastuti Mulang
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.v19i1.3064

Abstract

This study aimed to determine how employee loyalty and performance evaluation influence career advancement decisions. The quantitative method with non-probability sampling and a purposive sampling strategy is employed for the investigation. Using the Slovin equation, a sample of 85 employees from PT Prima Karya Manunggal, Pangkep, South Sulawesi was obtained. By providing questionnaires to responders, data was gathered. Using a five-point Likert scale, fifteen indications generated from three different factors were measured. The utilized analytical method is multiple linear regression, which has undergone a data feasibility test and a classical assumption test. The results indicated that the variables of performance evaluation and employee loyalty had a favorable and statistically significant impact on career advancement. In limited testing, it has been determined that employee loyalty has a significant impact on promotion.
Pengaruh Return On Asset (ROA) terhadap Return Saham Syariah dengan Struktur Modal Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2015-2019 Martha Ayerza Esra; Asti Endang
AkMen JURNAL ILMIAH Vol 19 No 3 (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.v19i3.2591

Abstract

Abstract Along with the development of the Islamic financial system, the capital market has developed into a sharia capital market which is here to offer an attractive alternative compared to the conventional industry which still relies on usury as its basic foundation throughout 2019, Islamic stocks have performed well. At the close of trading at the end of 2019, the Islamic stock index recorded higher growth than the stock price index (JCI). This is thought to have occurred due to strict requirements to become a sharia issuer, which is one of the provisions regarding the company's funding structure. In this study, the authors use theories from experts and there are also other sources to support the variables studied. The theory used is the signal theory, the theory of profitability, capital structure, stock returns. As well as previous research regarding the relationship of Return On Assets (ROA) with stock returns and the relationship between capital structure and stock returns which are the moderator variables in this study. The object of this research is the various industrial sector manufacturing companies registered at ISSI. Data collection techniques using secondary data in the form of stock price information and the company's annual financial statements. The sampling technique is a non-probably sampling technique with purposive sampling method with criteria that have been determined by the author. Data analysis technique to test this research is Moderated Regression Analysis (MRA) with SPSS application. The object of research is all companies listed in the Indonesian sharia stock index in the various industries sector in 2015-2019. The results showed (1) Return on Assets (ROA) had no effect on Islamic stock returns. (2) The capital structure is not able to moderate or strengthen the relationship between ROA and Islamic stock returns.

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