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
Peran etika kerja islam dan manajemen pengetahuan terhadap peningkatan komitmen organisasi pada bank muamalat Cabang makassar Hardiani Hardiani; Sigit Sugiarto
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3480

Abstract

Penelitian ini bertujuan menguji pengaruh etika kerja islam dan manajemen pengetahuan terhadap komitmen organisasi. Jenis penelitian yaitu eksploratif dengan pendekatan kuantitatif yang akan menjelaskan penyebab komitmen organisasi tinggi. Populasi sebanyak 150 karyawan bank Muamalat cabang Makassar, sampel sebanyak 60 responden dengan teknik simple random sampling menggunakan rumus slovin. Hasil penelitian memberikan bukti etika kerja islam dan manajemen pengetahuan memiliki pengaruh positif dan signifikan dalam meningkatkan kimitmen organisasi karyawan pada bank muamalat cabang makassar. Kontribusi pengaruh yang hasilkan terhadap komitmen organisasi sebesar 23%.
Pengaruh Kinerja Lingkungan, Green Corporate Governance, Leverage, Dan Investment Opportunity Set Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Andhika Arafah; Rosiyana Dewi
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3497

Abstract

This study refers to problems related to financial statement integrity which are influenced by various factors. So researchers want to re-examine issues related to financial statement integrity. There are still many variables that affect the integrity of the financial statement. And related to this, it attracted researchers to re-examine to find out whether there is a relationship between the variables Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set on Financial Statement Integrity with Firm Size as control variables. The analytical method used by the researcher is Generalized Least Square with the Purposive Sampling technique and the data used is Annual Report and Sustainability Report data for non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. From the results of the research, It has been shown that the Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set variable has effect on financial statement integrity.
PENGARUH TIME PRESSURE DAN RISIKO AUDIT TERHADAP PREMATURE SIGN OFF PROSEDURE AUDIT PADA KAP (KANTOR AKUNTUN PUBLIK) SULAWESI SELATAN DI MAKASSAR Syamsuri Rahim; Nur Wahyuni; Zulkifli Habie
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3763

Abstract

This study aims to test the influence of Time Pressure (Time Pressure) and Audit Risk Against Premature Sign Off Prosedure Audit At KAP (Public Accounting Firm) South Sulawesi In Makassar. The results of this study show that: 1) Time pressure has a positive and significant effect on Premature sign off audit procedures, shown with t count value of 4,071 with significance of 0.000. The value of significance is below 0.05. 2) Audit risk has a positive and significant effect on Premature sign off audit procedure, shown by t value obtained by 4,332 with significance equal to 0.000. The value of significance is below 0.05. The influence of Time Pressure and Audit Risk together give 59,6% influence to Premature sign off procedure audit While the rest equal to 40,4% determined by other factor.
PENGARUH KNOWLEDGE MANAGEMENT TERHADAP KINERJA KARYAWAN MELALUI JOB DESCRIPTION PADA PT. BANK SULSELBAR KOTA MAKASSAR Muharram Muharram; Andi Batary Citta; Mukhtar Galib
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3415

Abstract

This study aims to determine the effect of knowledge management on employee performance through job descriptions at PT. Bank Sulselbar Makassar. So the objectives to be achieved in this study are; 1). To find out and analyze the direct effect of knowledge management on job descriptions at PT. Bank Sulselbar Makassar, 2). To find out and analyze the direct effect of job descriptions on employee performance at PT. Bank Sulselbar Makassar, 3). To find out and analyze the indirect effect of knowledge management on employee performance through job descriptions at PT. Bank Sulselbar Makassar. The type of research data used in this study is the type of quantitative data, by means of data collection techniques namely; observation, questionnaires, and interviews. The sampling method used in this study was non-probability sampling - purposive sampling to obtain 61 samples or respondents. The data analysis technique used in this study is; validity and reliability test, and normality test as a prerequisite for the classical assumption test. And the data analysis method uses path analysis with the r test, t test and f test The results of this study indicate that: partially knowledge management and job description variables have a positive and significant effect on employee performance, and knowledge management has an effect on employee performance through job descriptions.
PENGARUH PERKEMBANGAN UMKM TERHADAP PERTUMBUHAN EKONOMI DI KAB. JENEPONTO Aprizal Aprizal; Nurdiansyah Nurdiansyah
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3518

Abstract

PDRB is an important measure that aims to determine the economic growth of a region within a country. Positive economic growth can be seen from the increasing GRDP rate. However, a field review conducted found a finding where the decline in the quality of MSMEs in Jeneponto Regency did not show a close relationship with regional economic growth in Jeneponto Regency which should have been based on previous research there was a strong link. Therefore, research was conducted with the aim of knowing the effect of MSME growth on economic growth in Jeneponto Regency for the 2018-2021 period. This study collected data using documentation techniques for a number of sub-district samples in Jeneponto Regency using a purposive sampling method. The number of samples obtained was 8 units, namely Bangkala, West Bangkala, Tamalatea, Binamu, Turatea, Kelara, Bontoramba, and Kec. Rumbia which was then analyzed using multiple linear regression.
PENGARUH REFORMASI BIROKRASI DAN EMPLOYEE ENGAGEMENT TERHADAP KINERJA PEGAWAI (Pada Kantor Pelayanan Pajak Kota Pratama Gorontalo) Wiwin L Husin; Poppy Muzijat
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3739

Abstract

Abstract The Effect Of Bureaucracy Reform And Employee Engagement On The Employee Performance At The Primary Taxservice Office, Gorontalo City This study aims to find out the effect of bureaucratic reform (X1) and employee engagement (X2) simultaneously on employee performance at the Gorontalo Primary Tax Service Office.The method used in this study is a quantitative approach with a descriptive presentation. Thedetermination of the population and the sampling technique used in this study is the censusmethod.The data collection techniques used are observation, interviews, questionnaires, anddocumentation.The analytical method in this studyis the path analysis method. The result of the first test shows that bureau craticre form (X1)and employee engagement (X2)simultan eously have a positive and significant effect on the employee performance at the Gorontalo Primary Tax Service Office by 0.801 or 80.1%. The resultof the second hypothesistesting indicates that bureaucratic reform (X1) partially has a positive and significant effecton the employee performance at the Gorontalo Primary Tax Service Office by 0.450 or 45%.The result of the third test demonstrates that employee engagement (X2) partially has apositive and significant effect on the employee performance at the Gorontalo Primary TaxService Officeby0.510 or51%. Keywords: Bureaucratic Reform, Employee Engagement ,Performance
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN Etik Prihatin; Syadza Zahirah Jamaluddin; Muh 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.v19i1.3589

Abstract

This study aims to determine and examine the effect of service quality which includes physical evidence, empathy, reliability, responsiveness, and assurance on patient satisfaction at Wonokerto Sukamaju Health Center. This study involved 103 patients at Wonokerto Sukamaju Health Center who were selected using a purposeful sampling technique. This study used primary data collected through questionnaire surveys and secondary data collected from the literature. The findings show that physical evidence, reliability, responsiveness, certainty, and empathy together have a positive and significant effect on patient satisfaction. Partially, Physical Evidence has a positive and significant effect, while Reliability and Responsiveness have a positive but insignificant effect. Finally, the variables of certainty and empathy have a negative and insignificant effect on patient satisfaction
PENGARUH LITERASI EKONOMI DAN PENGGUNAAN MEDIA SOSIAL INSTAGRAM TERHADAP MINAT BERWIRAUSAHA Altri Wahida; Madrianah Madrianah
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3757

Abstract

The purpose of this study was to find out how economic literacy and the use of Instagram social media affect people's interest in starting their own business. This research was conducted using quantitative methods and as many as 60 students from the city of Palopo participated in this study. The results of the study show that economic literacy has no effect on the interest in entrepreneurship, while the use of Instagram social media has a significant effect. In addition, the use of Instagram social media has a significant influence on one's business interests in Palopo City.
PERAN MOTIVASI DAN KEPEMIMPINAN DALAM MENINGKATKAN PRESTASI KERJA KERJA KARYAWAN Salju Salju
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3834

Abstract

Employee performance is an important element in the success and growth of the organization. Employee performance can be measured through various factors that reflect their contribution to the organization. Motivation and leadership are the two main factors that have a significant influence on employee performance. The combination of high motivation and effective leadership can have a positive impact on employee performance. Motivation provides intrinsic and extrinsic drives for employees to perform well, while leadership provides guidance, support, and inspiration to achieve the desired results. The purpose of this study is to determine the effect of motivation and leadership on employee performance. Determining the number of samples used in this study is done using the census method, where the total population of 45 employees is also used as a sample. The data analysis method used is multiple linear regression analysis. Based on the results of the analysis, it appears that motivation has a significant effect on employee performance. Meanwhile, the leadership variable has no significant effect on employee performance.
PENGARUH KEPEMIMPINAN VISIONER TERHADAP BUDAYA ORGANISASI DAN KOMITMEN SERTA IMPLIKASINYA PADA KINERJA APARATUR SIPIL NEGARA Mustaking Mustaking; Arifuddin Arifuddin
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3844

Abstract

The purpose of this research is to analyze the extent of the influence of visionary leadership on organizational culture and organizational commitment, as well as its implications on the Performance of Civil Servants (ASN) at Terminal (A Study at the BPTD of Region XIX, South Sulawesi and West Sulawesi Provinces). To achieve this objective, data collection techniques such as interviews, questionnaires, literature review, and documentation were employed. The analysis methods used were descriptive analysis, data quality testing, classical assumption testing, hypothesis testing, and determination coefficient. The research findings indicate that visionary leadership has an influence on organizational culture, organizational commitment, and the performance of ASN. This suggests that effective implementation of visionary leadership by leaders can enhance organizational culture and organizational commitment, thus affecting the performance of ASN. Furthermore, the results of the conducted mediation test reveal that both organizational culture and organizational commitment can mediate the influence of visionary leadership on the performance of ASN at Terminal in the BPTD of Region XIX, South Sulawesi and West Sulawesi Provinces.

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