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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 ANGGARAN RESPONSIF GENDER PADA APBD KABUPATEN SIDENRENG RAPPANG TAHUN 2019 Ahmad Arif Syarif; Kurniawan Kurniawan; Amrizal Salida; Nur Hidayah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.3213

Abstract

Gender mainstreaming is one of the important agendas for realizing a more inclusive national development. However, phenomena in the regions show that gender mainstreaming has not had a significant effect. One of the parameters that can be reviewed is based on local government budget allocations. This study aims to analyze the implementation of gender-responsive budgeting in local governments for the 2019 APBD period with a focus on research locations in Sidenreng Rappang Regency, especially the Office of Village Community Empowerment, Women and Child Protection. The research method used is qualitative with interactive data analysis by Miles and Huberman. The results of the study indicate that the regional government of Sidenreng Rappang Regency has not implemented gender mainstreaming in development because the results of the budget evaluation show that the budget at the Office of Village Community Empowerment, Women and Child Protection has not fulfilled the gender responsive budgeting aspect. This can serve as a reference for local governments to pay attention to gender in realizing inclusive development.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PT. BANK RAKYAT INDONESIA Tbk Damirah Damirah; Andi Tenri Uleng Akal; Sri Wahyuni Nur
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.3586

Abstract

This study aims to determine the effect of Corporate Social Responsibility on Financial Performance at PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange. Financial performance in this study is measured using a financial ratio, namely the Return On Equity (ROE) ratio. This research is a quantitative research with descriptive method. The data source in this study is secondary data obtained from the company's financial statements from 2018 to 2022. The data collection technique is carried out using a documentation technique where the data obtained comes from the official website of the Indonesia Stock Exchange. The analytical method used in this research is simple linear regression analysis using SPSS 26 software. The hypothesis testing in this study uses the t-test and correlation coefficient test and coefficient of determination test (R2). The results showed that simple linear regression analysis showed that ROE = 3,384 - 0,019 + e, t- value is -0,095 and significance value of -0.930 > 0.05, it was concluded that Corporate Social Responsibility had a negative and not significant effect on the financial performance of PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange from 2018 to 2022 so the hypothesis is rejected. The correlation coefficient test results are 0.055, which means that the effect of Corporate Social Responsibility (CSR) on financial performance has a "very low" correlation. The test results for the coefficient of determination (R Square) are 0.003 which means that the Corporate Social Responsibility (CSR) variable has a 0.3% effect on financial performance variables and the remaining 99.7% is influenced by other variables that are not in this research variable. The results of this study can be used as reference material for further research by adding other variables that can be used in measuring and assessing the financial performance of banking companies.
PERAN POSITIONING STRATEGI DALAM MEMEDIASI ORIENTASI PASAR DAN KUALITAS PRODUK DAN PENGARUHNYA TERHADAP KINERJA PEMASARAN Nur Ainun Alwi; Ahmad Firman; Muhammad Hidayat; Mashur Razak
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.3670

Abstract

This research is a quantitative research with sampling techniques using survey methods, namely activities to collect data regarding facts. Data were obtained by distributing questionnaires using a Likert scale. This study aims to determine the effect of market orientation and product quality on marketing performance through a positioning strategy at PT Matahari Department Store, Ratu Indah Mall Makassar branch. The population used in this study were consumers of PT Matahari Department Store branch of Mall Ratu Indah Makassar, totaling 100 people. The number of samples cannot be factor analyzed if the number is less than 50, the sample must be 100 or more. The data analysis method in this study is Partial Least Square using the Smart PLS application The research results show that 1) market orientation has no effect on marketing performance 2) product quality has an effect on marketing performance, 3) positioning strategy has had an effect on marketing performance, 4) orientation has had an effect on positioning strategy, 5) product quality has had an effect on positioning strategy, 6) market orientation affects marketing performance through positioning strategy, 7) product quality affects marketing performance through positioning strategy at PT. Matahari Department Store Ratu Indah Mall Makassar Branch.
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA USAHA PABRIK BERAS SEHATI KABUPATEN SIDRAP Mulyana Machmud; Muh Iqbal; Amrizal Salida
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.3956

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh modal kerja terhadap profitabilitas pada pabrik beras sehati kabupaten sidrap. Penelitian ini dilakukan pada pabrik beras sehati kabupaten sidrap. Sampel yang digunakan yaitu laporan keuangan berupa laporan laba rugi dan laporan neraca. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis regresi berganda dengan uji hipotesis yang digunakan dalah uji parsial, uji simultan dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa perputaran kas (X1) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 0,812 < t-tabel 12,706 dan sig 0,566 > 0,05. Perputaran piutang (X2) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 2,749 < t-tabel 12,706.dan sig 0,222 > 0,05. Perputaran persediaan (X3) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 2,274 < t-tabel 12,706.dan sig 0,264 > 0,05. Perputaran kas (X1) perputaran piutang (X2) dan perputaran persediaan (X3) berpegaruh secara simultan terhadap profitabilitas (Y) dengan nilai Fhitung (2,576) > dari nilai Ftabel (19,2) dan nilai sig (0,423) > (0,05). Nilai R square atau R kuadrat yang diperoleh sebesar 0,885 atau (88,5%) artinya perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh terhadap profitabilitas sebesar 88,5%.
PENGARUH MOTIVASI DAN TIM KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN SOPPENG Andi Adawiyah; Bahariah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.3977

Abstract

This research was conducted at the Education and Culture Office of Soppeng Regency, located on Jl. Salotungo Watansoppeng. The population in this study were all employees of the Soppeng Regency Education and Culture Office. The sample was determined using the Saturated Sampling technique, so the number of samples in this study was 45 respondents. To determine the effect of motivation and team work on employee performance, multiple linear regression analysis is used. Based on the results of the regression analysis, it can be concluded that motivation influences employee performance at the Soppeng Regency Education and Culture Office. The work team influences the performance of employees at the Education and Culture Office of Soppeng Regency, the variable motivation has the most dominant effect on employee performance at the Education and Culture Office of Soppeng Regency Based on the results of the research, the author suggests that the Soppeng Regency Education and Culture Office. to motivate employees by fulfilling all the needs of employees so that employee performance will increase. To the Department of Education and Culture of Soppeng Regency. to pay more attention to the work team being implemented, whether it is effective or not, so that the implementation of the work team is effective
ANALISIS HUBUNGAN KUALITAS PRODUK, PELAYANAN, HARGA DAN PROMOSI TERHADAP KEPUASAN KONSUMEN (STUDI KASUS PADA KONSUMEN ALFABIAH COOKIEES) Arnida Arnida; Tamrin Meda; Sabridah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.4042

Abstract

The Cookies or pastries business is a trending business which lately has had quite a lot of interest among the public. It is clear that there are many offers for the public to consume cookies, not only during holidays or during certain events. However, over time, cookies became a daily snack. This makes the demand for cookies in the community to be high. The research aims to determine the variables that influence customer satisfaction. This research was conducted to determine whether product quality, service quality, price and promotion affect customer satisfaction at Alfabiah Cookees Store. This research uses multiple linear regression analysis to measure the influence of these elements. so based on the analysis, it can be concluded that simultaneously there is an influence of product quality variables (X1), service quality (X2), price (X3), and promotion (X4). Affect customer satisfaction (Y), where the results show the most significant impact on customer satisfaction of alphabiah cookies shop cake products.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA (ASN) PADA SKPD DINAS KOMUNIKASI DAN IFORMATIKA KABUPATEN MAROS Nur'ani Nur'ani; Kherayani Nur; Ibriati Kartika Alimuddin
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.4100

Abstract

The goal to be achieved in this study is to determine the effect of motivation and job satisfaction on the performance of the Aparatur Sipil Negara (ASN) at the SKPD Dinas Komunikasi dan Informatika Kabupaten Maros. The sample in this study was 58 Aparatur Sipil Negara (ASN) in the SKPD Dinas Komunikasi dan Informatika Kabupaten Maros. The data collection techniques used were literature review, interviews, and questionnaire distribution. The data analysis technique used is multiple linear regression. The hypothesis test consists of a t test (partial) and f test (simultan). The results of the study found that work motivation and job satisfaction have a positive and significant effect on performance. The results of this study also found that dominant motivation had a positive and significant effect on the performance of the Aparatur Sipil Negara (ASN) at the SKPD Dinas Komunikasi dan Informatika Kabupaten Maros
PENGARUH KOMPETENSI RENAISANS TERHADAP BUDAYA KERJA DAN KINERJA GURU SEKOLAH DASAR DI KOTA MAKASSAR Sitti Nurbaya
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to know and explained the effect of renaisans competence toward job culture; to know and explained the effect of renaisans competence toward performance; and to know and explained the effect of renaisans competence, through job culture toward performance by teacher in elementary school Makassar City. These research applied on elementary school Makassar City with population of honor teacher have the letter of description of Limited Contract Time on 8 district which amount 1.519 persons. Samples as amount 317 respondents used of Slovin formulation. Data from quesioner to analyzed in used of Structural Equation Model with AMOS 18. The result of research to found that the renaisans competence in direct have effect toward the job culture by teacher. The renaisans competence in direct have effect toward the performance by teacher. The renaisans competence indirect through job culture have effect toward the performance by teacher.
Pengaruh Good Corporate Governance terhadap Tax Avoidance Nuramal Nuramal; Sitti Mispa; Sahidah Sahidah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.4205

Abstract

The purpose of this study is to determine whether the proportion of independent commissioners, institutional ownership, audit committees and audit quality have effect on the practice of tax avoidance. The research approach used in this study is a quantitative descriptive approach. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021, namely 50 companies. From the sampling above, the number of samples that met the criteria was 21 companies as a sample, so that the observations for the two periods were 42 (21 x 2). The results of the study found that the Independent Commissioner had a significant positive effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2. Institutional ownership had a significant negative effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX). Indonesian Stock Exchange (IDX).
APLIKASI PERMAINAN BISNIS “SIKLUS USAHA DASAR” DALAM PEMBELAJARAN KEWIRAUSAHAAN DI ITB NOBEL INDONESIA Bahrul Ulum Ilham; Ahmad Firman; Fitriani Latief; Mariah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (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.v20i2.4285

Abstract

This research examines the application of the "basic business cycle" business simulation in entrepreneurship learning at ITB Nobel Indonesia, Makassar City. This business game simulation is the first of three "Start and Improve Your Business" modules developed by the International Labor organization (ILO). This research uses a mixed method, namely quantitative descriptive, by obtaining data in the form of numbers and qualitative descriptive to explain phenomena that occur in the classroom during and after the game simulation is completed. This research was conducted on 40 ITB Nobel Makassar students using questionnaires and direct observation during the game. From the business game simulation results, students stated that this game provided `practical' experience in carrying out business simulations in class. Students can also discuss with each other how to make decisions and face the consequences that they have to do, especially the best use of capital in business. From the quantitative results of this research, the entrepreneurship learning plan through business game simulations can generally be achieved with the answer choices being firmly agreed, above 60% and above 30% who agree, and no one who disagrees or strongly disagrees. Entrepreneurship learning through business simulation games is practical because it uses experience-based learning tools where students learn business processes by running a simulated company in a risk-free, interactive, and realistic environment..

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